Frequently Asked Questions

I just received a "Valuation Notice". How do I appeal the value?

The Duchesne County Assessor establishes a value for all property located in Duchesne County. The Valuation Notice you have received reports this value to you. Because this value will determine the eventual tax amount that will be due November 30th it is important that the amount be accurate. If you disagree with the market value of your real property you have the opportunity to appear before the Duchesne County Board of Equalization where the owner, an appraiser from the Assessor's Office, and a second unbiased appraiser will present evidence to support their opinions of the value that has been assigned to the property. Your Valuation Notice indicates the time and date for you to schedule a hearing before the Board. These hearings are TIME SENSITIVE; you must call during the dates indicated on the notice.

I purchased my property this year, will I get a valuation and tax notice?

Notifications are mailed to the most current owner of record, based on worked documents through the County Recorder's Office. If you are a recent buyer, please contact the Treasurer’s Office at 435-738-1190. With this information we can send notifications in care of you for mailing purposes. Because ownership of property can change frequently throughout the year it is important that the party responsible for payment of the current year tax notify the Treasurer's office so we can provide you with the valuation and tax information. Your request will be documented for future reference.

When I purchased my property, my taxes were "prorated". What does this mean?

Title companies will, along with many other services, prorate the current year tax to the best of their ability. This means that early in the tax year their estimate of the years tax will be based on several factors, one being the previous year tax amount. If it appears the value will change from the previous year (segregation, vacant to residential, etc.) they will base the prorated tax amount on the fair market value for the current year. The largest majority of title companies will indicate a credit to the buyer on the settlement statement. This credit is the sellers portion of the current year tax. This credit is NOT paid to the County Treasurer for property taxes but is given to the buyer. The buyer will then be responsible for the full years tax having received this credit. This is why it is so important that new property owners notify the Treasurer's office of their name and mailing address so we can send them the current year tax notice. Occasionally a title company will apply the sellers portion of the property taxes to the current year tax as a PREPAYMENT. If this occurs, the balance of the yearly tax is the responsibility of the current owner. Again, this emphasizes the importance of notifying the Treasurer of your mailing address.

I have an escrow account with a mortgage company; is there anything of which I should be aware?

It is the property owners responsibility to keep track of whether their mortgage company will be or has paid their property taxes for them. If a mortgage company holds an escrow account that includes the payment of property taxes, the procedure for payment varies by company. Typically, each mortgage company will request the tax amount from the county. This request can be via submission of a disk, paper request listings, or occasionally the actual mailing of the tax notice itself. The mortgage company is required to make this request each tax season. If the request is received early enough, the statement "Your Taxes May Be Paid By The Following Mortgage Company" is printed on your tax notice. This is ONLY an indication of a companies request for the tax amount. You, as a property owner, must determine whether the taxes will be paid by your mortgage company. You should also receive an "End of Year Statement" from your mortgage company indicating funds having been disbursed from your account. The majority of payments from mortgage companies are not posted until the due date.

When are tax notices mailed and when is the payment due?

Property tax notices are typically mailed approximately the third week of October, but no latter than November 1st. The due date will always be November 30th unless this day falls on a weekend. Then the due date will move to the next Monday. If you have not received a tax notice by the first of November, please call the Treasurer's office so we can send you the billing and/or provide you with the tax amount. Payments are accepted with a personal check (the account holders name and address must be pre-printed), cash or cashiers check, travelers checks, and money orders. We will not accept a third party check. Checks are to be made payable to Duchesne County Treasurer and can be written for the tax amount only. We cannot return cash for checks in excess of the total tax amount owed. Payments with a credit card can ONLY be made online or by calling 1-800-764-0844.

Property subject to Tax Sale requires payment with CERTIFIED FUNDS.

What if my check is returned for insufficient funds?

Depending on the time of year and the tax year being paid, you may be subject to additional penalty and interest. If you are notified by your lending institution of your check being returned to us, please contact us immediately. You will be given a new figure for the payoff amount. If you are unable to make payment immediately, just be sure to contact us when funds are available. Penalty and interest will continue to accrue. Properties delinquent five years are subject to Tax Sale.

Contact the Treasurer's office at 435-738-1193.

Can I make prepayments toward my current year bill?

The Duchesne County Treasurer's Office accepts prepayments toward the current year tax. The only requirement is that the payment be a minimum of $10.00 and you must provide us with a valid property account number so we can credit your account correctly.

It has come to my attention my property has delinquent taxes. What do I do now?

If you become aware of delinquent taxes, you must contact the Treasurer's office so that you can be provided with the correct amount for payment. Delinquent taxes carry a penalty of the greater of 1% or $10.00 for each delinquent parcel. If the payment is made after January 31st, the penalty will be the greater of 2.5% of the December 1st balance or $10.00. Interest will be charged at the rate defined by State Statute 59-2-1331. Any previous year delinquency is also noted on each years tax notice.

Notification of a delinquent tax is made in several ways. The Treasurer's office will be notifying delinquent property owners on or before December 31st of each year by sending a Notice of Delinquency to the current owner of record. A list of these delinquent properties will also be posted on Duchesne County's web site, again, on or before December 31st.

Contact the Treasurer's office at 435-738-1190.

Property subject to Tax Sale receives notice from the Duchesne County Auditor per USC 59-2-1351.

My real property tax is overpaid for an amount greater than $10.00. What happens to this money?

The County Treasurer's office attempts to refund overpayments or double payments to the party who has made the payment in "error". This may be a title company, a mortgage company, or perhaps the property owner. Sometimes the payment has been made by a disinterested party. Contact the Duchesne County Treasurer's Office at 435-738-1191 for additional information.