Assessor

What Does the Assessor Do?

• Utah Law requires the Assessor to list and value all property subject to ad valorem taxation on an assessment roll each year. “Ad valorem” means that all property should be taxed “according to value”.  In Utah, all property, except primary residential, is appraised and taxed at 100% of fair market value. The Utah State Tax Commission values all transportation, utility and mining properties.​

What the Assessor Does Not Do?

• The Assessor does not make the tax laws that affect property owners. Tax laws are made by the Utah Legislature. The Utah Tax Commission sets the rules and regulations for assessment. Tax dollars are levied by taxing entities, such as the school board, cities, and counties. Tax dollars are collected by the Box Elder County Treasurer.
• The Assessor’s Office has nothing to do with the total amount of tax collected. The Assessor’s primary responsibility is to find the “fair market value” of your property so that you pay only your fair share of the tax. The amount of tax you pay is determined by a “tax rate” applied to your property’s taxable value. The tax rate is the basis for the budget needed or demanded by the voters to provide for services such as schools, roads, snow removal, law enforcement, libraries, health programs, TV relay stations, weed control, building inspection, and so on. Tax rates are simply those rates that will provide funds to pay for those services.