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2017 Delinquent Tax
The Assessor has appraised all County property as it exists on this date and ownership is established. Additionally, the Assessor mails statements of personal property to taxpayers.
Interest rate on delinquent real and personal property for the current year is established as of this date for the Treasurer and Auditor to utilize.
Veterans, blind, age & income, indigent, and hardship Taxpayers can apply for Tax Relief programs with the Treasurer.
By this date the Treasurer must have published all previous year delinquent real property taxes on their website. Delinquent taxes paid after this date are increased from a 1% late fee to a 2.5% penalty (with a $10 minimum) and interest, which is set by statute, and is retroactive to January 1.
By this date the Treasurer must complete the official record of delinquent taxes, certify the record, and deliver it to the Auditor. This is the "Tax Sale Listing" of all properties whose redemption period has expired. The redemption period expires on March 15 of the 5th year after the taxes become delinquent. (eg. 2011 delinquent tax redemption period expires March 15, 2016) Taxpayers can pay on their delinquent property up until the Auditor's tax sale in late May.
Treasurer finalizes all accounting for the previous tax year by submitting the completed "Year End Statement of Taxes Charged, Collected, and Disbursed" (Report TC-750) to the Utah State Tax Commission.
Taxpayer application for assessment under the Farmland Assessment Act (Greenbelt Law) must be filed by this date with the County Assessor or a late filing fee is added.
By this date the Assessor completes the assessment roll and certifies assessed values to the Auditor.
Traditionally, on this date the Auditor conducts the final tax sale of properties for which the redemption period has expired. Public notice of the final tax sale is published in a newspaper of general circulation once each week for four consecutive weeks immediately preceding the scheduled sale. Notice is also provided by certified and first class mail to the recorded owner, the occupant, and all other interests of record. Properties may be redeemed on behalf of the recorded owner at any time prior to the tax sale.
By this date USTC certifies the tax rate (minimum basic levy) that will generate the revenue specified by the legislature.
By this date all entities that provide services to taxpayers across the County adopt their tentative budgets and proposed tax rates and report them to the County Auditor on Report 693. The County Auditor signs and transmits these completed forms to the Utah State Tax Commission.
By this date the USTC sends preliminary approval of proposed tax rates to the County Auditor for use on the "Notice of Valuation and Tax Change" that is sent to taxpayers.
By this date the Auditor must prepare and mail the Notice of Valuation and tax changes to all real property owners. Scheduled budget hearings for fiscal year taxing entities (cities and school districts) are disclosed in the Valuation Notice.
For 45 days the County Board of Equalization (BOE) is open for taxpayer appeals of property valuations.
Statutory deadline for filing tax relief applications with the Treasurer.
County Board of Equalization (BOE) is closed on this date (or 45 days from the tax valuation notice, whichever is later) for taxpayer appeals of property valuations.
This is a suggested date for the final approval of the certified and proposed tax rates for each taxing entity. Once approved, the USTC sends official notice of the approval to the County Auditors.
The official property tax notices for amounts due must be mailed to property owners by this date. Also, regarding next year's taxes all the different entities that provide taxpayer services (water, sewer, flood control, etc.) who are on a fiscal calendar year like Salt Lake County, schedule budget hearings for taxpayers to attend and provide input. These scheduled budget hearings are listed on the back of the official tax notice and typically occur in early December before the budgets are approved at the end of that month.
Treasurer collects payments of current year real property taxes.
Last day to pay current year property taxes without a penalty. If the 30th lands on a holiday or weekend the due date is extended to the next business day.
Unpaid current year real property taxes become delinquent. The penalty for delinquent taxes is the greater of 2.5% or $10 for each parcel. The penalty will be reduced to the greater of 1% or $10 if all delinquent taxes and penalty are paid on or before January 31.
By this date the Treasurer mails notices to delinquent taxpayers or publishes a list of delinquent taxpayers with general circulation.
After holding the budget hearings with taxpayers earlier in the month and considering their input, Salt Lake County officially adopts their ten entity budgets (out of a total of 72 countywide budgets) for the next fiscal calendar year.