Property tax in Box Elder County is calculated by multiplying your property’s taxable value by the combined rate set by every local taxing entity that serves your parcel — the school district, county, city, and any special service districts. If the home is your primary residence, Utah’s constitution taxes you on just 55% of its fair market value. Bills come out in the fall and the full amount is due by November 30.
How Your Value and Tax Bill Are Set
The Box Elder County Assessor establishes the fair market value of every property as of the January 1 lien date each year. Fair market value is what a willing buyer would pay a willing seller in an open-market transaction with neither side under pressure. The Assessor looks at acreage, the square footage of structures, construction quality, and the age of improvements. Older buildings may be adjusted down for depreciation; recent renovations push the taxable base up. Proximity to schools, commercial areas, and desirable neighborhoods also factors in, and all of it is cross-checked against recent local sales.1Box Elder County, UT. Real Property Valuation Appeal
Utah’s Property Tax Act in Title 59, Chapter 2 of the Utah Code governs the process statewide and treats all tangible property as taxable unless a specific exemption applies. The fair market value on your annual notice is the starting point; exemptions reduce it to a taxable value, and the combined local rate turns that into the dollars you owe.
The Primary Residential Exemption
If you live in your home as your primary residence, Utah grants a 45% reduction on the value used for property tax purposes, so you’re taxed on only 55% of fair market value. The exemption covers the dwelling and up to one acre of land.2Utah State Tax Commission. Primary Residential Exemption
The gap this creates is significant. A home with a $400,000 fair market value has a taxable value of $220,000 for a primary resident, but the full $400,000 for an investor who rents it out. You don’t need to apply separately if the home is already listed as your primary residence with the county, but if your status changes you should notify the Assessor to avoid being taxed at the full rate.
Relief Programs for Seniors, Veterans, and Others
Box Elder County administers several state-authorized relief programs through the County Auditor’s office. Most applications are due by September 1.3Utah State Tax Commission. Homeowner’s Tax Credit
Circuit Breaker (Homeowner’s Tax Credit)
The Circuit Breaker is a direct credit against your bill if you’re 67 or older as of January 1 of the following year, or a qualifying surviving spouse. The credit depends on prior-year household income, which includes earnings from everyone living in the home. For the 2026 tax year, the credit scale based on 2025 household income is:
- $0 to $15,033: $1,412 credit
- $15,034 to $20,048: $1,245 credit
- $20,049 to $25,057: $1,082 credit
- $25,058 to $30,069: $835 credit
- $30,070 to $35,083: $674 credit
- $35,084 to $39,796: $429 credit
- $39,797 to $44,221: $262 credit
- Over $44,221: no credit
Qualifying applicants can also receive a reduction equivalent to a 20% cut in fair market value on their primary residence. File form TC-90CY (or the county’s version) with the County Auditor by September 1.4Salt Lake County. Circuit Breaker Tax Abatement
Veterans With a Disability Exemption
Veterans with a service-connected disability rating of at least 10% from the U.S. Department of Veterans Affairs can receive a partial exemption on their primary residence and personal property held for non-business use. A veteran classified as individually unemployable by the VA is treated as 100% disabled regardless of the listed percentage.5Utah Legislature. Utah Code 59-2-1104 – Definitions, Veterans Exemption, Amount The exemption scales with the disability rating. Applications require a copy of the VA disability rating letter and must be filed with the County Auditor by September 1.6Utah State Tax Commission. Abatement, Deferral and Exemption Programs for Individuals
Blind Exemption
Legally blind property owners, their unmarried surviving spouse, or minor orphans can exempt the first $11,500 of taxable value on real and tangible personal property. There is no income or age requirement. The first-year application must include a signed statement from an ophthalmologist confirming the diagnosis. Annual renewal is still required after that, but no new medical statement is needed.7Utah Legislature. Utah Code 59-2-1106
Active Duty Military Exemption
Service members on active duty or reserve status stationed outside Utah for at least 200 days in a continuous 365-day period can receive a full exemption on their primary residence. The service member must be the property owner of record as of January 1 and file by September 1 with a copy of military orders. Renewal is required each qualifying year.8My Army Benefits. Utah Military and Veteran Benefits
Indigent Abatement
Homeowners facing extreme financial hardship may qualify if they are 65 or older, have a disability, or can demonstrate other severe circumstances. The income thresholds and credit amounts follow the Circuit Breaker scale. Relief is capped at 50% of the tax owed after all other credits, up to the maximum credit for your income bracket. Applicants must own and occupy the home as their primary residence for at least 10 months of the year and file by September 1.9Box Elder County, UT. Tax Relief and Tax Exemptions
Greenbelt Assessment for Farmland
Box Elder County has significant agricultural acreage, and landowners who actively farm may qualify for assessment under the Farmland Assessment Act, commonly called Greenbelt. Qualifying land is assessed on its productive agricultural capability rather than full market value, which is almost always far lower. You generally need at least five contiguous acres actively devoted to agricultural use, with production exceeding 50% of the county’s average agricultural output per acre for that land type, and the operation must show a reasonable expectation of profit.10Utah County Government. Farmland Assessment
The catch comes on the way out. If you withdraw from Greenbelt status or convert the land to non-agricultural use, the county calculates rollback taxes covering up to five years, equal to the difference between what you paid under the agricultural rate and what you would have paid at full market value for each year in the rollback period. Failing to notify the Assessor of a withdrawal triggers an additional penalty of 2% of the final year’s rollback tax or $10, whichever is greater.11Utah Legislature. Utah Code Part 5 – Farmland Assessment Act
Business Personal Property
If you own a business in Box Elder County, tangible personal property used in the business — equipment, furniture, fixtures, machinery — is taxed separately from the real estate. The county sends a signed statement form that must be completed and returned. For 2026, the filing deadline is May 15.12Box Elder County, UT. 2026 Business Personal Property Signed Statement Forms
Small businesses get a break. If the total fair market value of your taxable personal property within Box Elder County is $30,100 or less for 2026, you can claim a full exemption, but you still need to apply for it using the exemption section on the signed statement form the county sends you.13Utah State Tax Commission. Business Personal Property Taxes
Paying Your Bill
The Box Elder County Treasurer mails annual tax notices each fall. Your notice lists the parcel number, assessed value, and a breakdown showing how much goes to each taxing entity. You can also look up your notice through the Treasurer’s online payment portal.14Box Elder County, UT. Online Payments
The annual payment deadline is November 30. You can pay online by electronic check or credit card (credit cards carry a processing fee of roughly 2.5%), mail a check to the Treasurer at the courthouse in Brigham City, or pay in person at the Treasurer’s office during business hours. The Treasurer collects your payment but does not set your value or your rate; questions about the bill itself go to the Treasurer, while disputes about the underlying valuation go to the Assessor or the Board of Equalization.15Box Elder County. Treasurer
Late Penalties and Delinquency
Missing November 30 triggers an automatic penalty of 2.5% of the unpaid taxes or $10, whichever is greater. If you pay everything owed, including the penalty, by January 31 of the following year, the penalty drops to 1% or $10, whichever is greater.16Utah Legislature. Utah Code 59-2-1331
Taxes that stay delinquent for roughly four to five years put the property at risk of a tax sale, where the county auctions it at public sale to recover unpaid taxes. Before that happens, the county posts a list of delinquent properties and sends notices. If you can’t pay, Box Elder County allows property owners to apply for a settlement, extension, or deferral of delinquent taxes by completing the Application for Settlement or Deferral of Delinquent Property Tax and appearing before the County Commission at a regular meeting.9Box Elder County, UT. Tax Relief and Tax Exemptions
Appealing Your Valuation
If you believe the Assessor’s market value is too high, you can file an appeal with the Box Elder County Board of Equalization. The deadline is September 15, and the county’s appeal form must be submitted by 5 p.m. that day.1Box Elder County, UT. Real Property Valuation Appeal
You’ll need evidence supporting your claimed value. Independent appraisals and records of recent sales for comparable homes in your area carry the most weight. Vague disagreements without data rarely succeed, and that is where most appeals fall apart. The Board holds a hearing and issues a written decision either upholding or adjusting the figure.17Utah State Tax Commission. Appeals of Locally Assessed Property
If the Board’s decision still doesn’t match what you believe the property is worth, you have 30 days from the date of the written decision to file a further appeal with the Utah State Tax Commission using form TC-194. The form goes to the County Auditor, who forwards it to the Commission for secondary review at the state level.18Utah State Tax Commission. TC-194 – Property Tax Appeal