UtahCounty.gov

The Official Website of Utah County Government

Utah County Treasurer

Robert C. Kirk, Treasurer

Utah Salt Flats
Real Property Tax Calendar

January

January 1- All real property is assessed and liened as of this date.

December 1st thru January 31st - Penalty is applied to delinquent parcels at the rate of $10.00 minimum or 1%, whichever is greater, per parcel, as per UCA 59-2-1331.


February

February 1 - All parcels with a previous year delinquency will be charged a penalty computed at the rate of $10.00 minimum or 2.5% of the original tax obligation per parcel, as per UCA 59-2-1331.

All parcels with a previous year delinquency will be charged interest retroactive to January 1st, at the established Federal Funds Rate, as per UCA 59-2-1331. This rate varies according to the year of delinquency.

Utah County Treasurer to send notification of pending five year tax sale properties.


March

March 16th - All properties with a five year delinquency are forwarded to the Utah County Auditor for potential Tax Sale. All payments toward a tax sale parcel from this date through and including the day of the tax sale must be with CASH or CERTIFIED FUNDS (no exceptions).

March 31- Final annual settlement with each taxing entity.


April

Preparation for May Tax Sale of properties five years delinquent.

Criteria for requesting a refund.


May

May (approx 3rd week) - Five Year May Tax Sale held by the Utah County Auditor.


June

Mortgage companies begin to submit parcels for tax information.

Property tax overpayments or double payments subject to submission to Utah State Unclaimed Property.

Criteria for requesting a refund.


July

July 22 (approx) - The Utah County Auditor mails Valuation Notices to the current owner of record. Opportunity to schedule appointment with Board of Equalization for value adjustments.


August

Board of Equalization hearings are held.


September

Board of Equalization hearings are held.

Mortgage company requests for tax information are finalized.


October

Property Tax Notices are mailed approximately third week.


November

Nov 1 - All property tax overpayments for previous years (two years prior) are due to the Utah State Unclaimed Property Division.


December

December 2nd - REAL PROPERTY TAXES ARE DUE. (U.S. Post Office postmark is accepted, however an office postage meter is NOT considered a valid postmark for the December 2nd deadline.)

December 3rd - January 31st - Penalty is applied to delinquent parcels at the rate of $10.00 minimum or 1%, whichever is greater, per parcel.