Tax Calendar
January
January 1- All real property is assessed and liened as of this date.
December 1st through 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
Important Property Tax Deadline on February 1st, 2024
If you haven’t paid your 2023 property taxes that were due on Nov. 30th, 2023. There is another important deadline on December 1st, 2023. A penalty of 1% of the delinquent tax (or $10 whichever is greater) has been assessed. Starting February 1st, 2024, the penalty will increase to 2.5% (or $10 whichever is greater) and interest will start accruing from the delinquent date of January 1st, 2024. However, if you pay all of the delinquent tax plus the 1% (or $10 whichever is greater) penalty by February 1st then interest charges will be waived and the penalty will not increase. Check the Delinquency List to see if your taxes are paid or call 435-738-1190 to find out how much you owe.
Duchesne County Treasurer to send notification of pending five-year tax sale properties.
March
March 15th - All properties with a five-year delinquency are forwarded to the Duchesne 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 paid 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.
May
May (approx 3rd week) - Five Year May Tax Sale held by the Duchesne County Auditor. (The 2024 Tax Sale will be held on May 16th, 2024)
The Treasurer's office tries to contact the owners of the surplus from the current year's sale after the sale is ratified. If not claimed within 60 days the surplus is sent to the Utah State Treasurer Unclaimed Property Division. Their phone number is 888-217-1203. To claim surplus from our office fill out the Claim for May Tax Sale Surplus form and bring it in.
July
July 22 (approx) - The Duchesne County Auditor mails Valuation Notices to the current owner of record. Opportunity to schedule an appointment with the Board of Equalization for value adjustments.
August
Mortgage companies begin to submit parcels for tax information.
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 the third week, but no later than November 1st.
November
Accepting payments.
December
November 30th - 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 November 30th deadline.) The due date for 2024 will be December 2nd due to November 30th falling on a weekend.
December 1 - January 31st - Penalty is applied to delinquent parcels at the rate of $10.00 minimum or 1%, whichever is greater, per parcel. In 2024 penalty will be applied on December 3rd.