Box Elder County Property Tax: Rates, Relief, and Appeals

Box Elder County property tax is what you owe each year on real estate and certain business property inside the county, calculated by multiplying your property’s taxable value by the combined rate set by every taxing entity that serves your address — the school district, county government, your city, and any special service districts. Utah’s Property Tax Act (Title 59, Chapter 2 of the Utah Code) governs the whole process, and the single biggest break for homeowners is the primary residential exemption, which taxes an owner-occupied home on just 55% of its fair market value.¹

How Your Bill Is Calculated

The Box Elder County Assessor sets a fair market value for every property as of January 1 each year. Fair market value is the price a willing buyer would pay a willing seller in an open-market sale. The Assessor looks at the property’s physical characteristics and cross-checks the number against recent sales of comparable properties nearby.²

If the home is your primary residence, Utah’s constitution knocks 45% off that market value before the tax rate is applied. You’re taxed on 55% of what your home is worth, and the exemption covers the dwelling plus up to one acre.¹ A $400,000 primary residence has a taxable value of $220,000. That same home held as a rental or second home is taxed on the full $400,000. You don’t file a separate application if the county already has your home listed as your primary residence, but tell the Assessor if that status changes — otherwise you can end up taxed at the full rate.

The combined tax rate applied to that taxable value is the sum of the rates set by each entity serving your parcel. Your annual notice shows the breakdown, so you can see exactly how much of your bill goes to schools, the county, your city, and any special districts.

When and How to Pay

The Box Elder County Treasurer mails tax notices each fall, and payment is due November 30. Your notice lists the parcel number, the assessed value, and the per-entity breakdown. You can also pull it up through the Treasurer’s online payment portal.³

Three ways to pay:

Online by electronic check or credit card through the county portal. Credit card payments carry a processing fee of roughly 2.5%.
By mail, with a check to the Box Elder County Treasurer at the courthouse in Brigham City.
In person at the Treasurer’s office during business hours, if you want a physical receipt.

The Treasurer collects the payment but does not set your property value or your tax rate. Questions about how much you owe go to the Treasurer; disputes about the underlying value go to the Assessor or the Board of Equalization.⁴

What Happens If You Pay Late

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.⁵

Taxes that stay delinquent for roughly four to five years put the property at risk of a county tax sale. Before that happens, the county publishes a delinquent list and sends notices. If you cannot pay, Box Elder County lets owners 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.⁶

Relief Programs That Can Lower Your Bill

Beyond the primary residential exemption, the county administers several state-authorized relief programs. Most applications are due September 1 and are filed with the County Auditor.⁷

Circuit Breaker (Homeowner’s Tax Credit)

If you’re 67 or older by January 1 of the following year, or a qualifying surviving spouse, the Circuit Breaker provides a direct credit against your tax bill. The amount depends on prior-year household income (counting everyone in the home). For the 2026 tax year, based on 2025 household income:

$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 the fair market value of their primary residence. File form TC-90CY (or the county’s version) with the County Auditor by September 1.⁸

Veterans With a Disability

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 non-business personal property. A veteran classified by the VA as “individual unemployability” is treated as 100% disabled regardless of the listed percentage. The exemption amount scales with the disability rating. File with the County Auditor by September 1 and attach the VA disability rating letter.⁹¹⁰

Blind Exemption

Legally blind property owners, an unmarried surviving spouse, or minor orphans can exempt the first $11,500 of taxable value on real and tangible personal property. There are no income or age requirements. The first-year application must include a signed statement from an ophthalmologist confirming the diagnosis. Annual renewal is still required, but later years don’t need a new medical statement.¹¹

Active Duty Military

Service members on active duty or reserve status who are stationed outside Utah for at least 200 days in a continuous 365-day period can receive a full property tax 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. The exemption must be renewed each qualifying year.¹²

Indigent Abatement

Homeowners facing extreme financial hardship may qualify if they are 65 or older, have a disability, or can show other severe circumstances. 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 amount for the income bracket. You must own and occupy the home as your primary residence for at least 10 months of the year and file by September 1.⁶

Greenbelt Assessment for Farmland

Landowners actively farming in Box Elder County may qualify for the Farmland Assessment Act, commonly called Greenbelt. Instead of full market value, qualifying land is assessed on its productive agricultural capability, which is almost always far lower. You generally need at least five contiguous acres actively devoted to agricultural use, production exceeding 50% of the county’s average agricultural output per acre for that land type, and a reasonable expectation of profit.¹³

The catch is on the way out. When land leaves Greenbelt or converts to non-agricultural use, the county calculates rollback taxes covering up to five years — the difference between what you paid at the agricultural rate and what you would have paid at full market value for each of those years. Failing to notify the Assessor of a withdrawal adds a penalty of 2% of the final year’s rollback tax or $10, whichever is greater.¹⁴

Business Personal Property

Tangible personal property used in a business — equipment, furniture, fixtures, machinery — is taxed separately from real estate. The county sends a signed statement form each year. For 2026, the filing deadline is May 15.¹⁵

Small operations 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. You still have to apply for it using the exemption section on the signed statement.¹⁶

Appealing Your Valuation

If you think the Assessor’s market value is too high, 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.²

Bring evidence. Independent appraisals and records of recent sales of comparable homes in your area carry the most weight. Vague disagreements without data rarely succeed. The Board holds a hearing and issues a written decision either upholding or adjusting the original figure.¹⁷

If the Board’s decision still doesn’t match what you believe the property is worth, you have 30 days from the written decision to file a further appeal with the Utah State Tax Commission using form TC-194. Submit that form to the County Auditor, who forwards it to the Commission for state-level review.¹⁸

1
Utah State Tax Commission. Primary Residential Exemption
2
Box Elder County, UT. Real Property Valuation Appeal
3
Box Elder County, UT. Online Payments
4
Box Elder County. Treasurer
5
Utah Legislature. Utah Code 59-2-1331
6
Box Elder County, UT. Tax Relief and Tax Exemptions
7
Utah State Tax Commission. Homeowner’s Tax Credit
8
Salt Lake County. Circuit Breaker Tax Abatement
9
Utah Legislature. Utah Code 59-2-1104 – Definitions, Veterans Exemption, Amount
10
Utah State Tax Commission. Abatement, Deferral and Exemption Programs for Individuals
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Utah Legislature. Utah Code 59-2-1106
12
My Army Benefits. Utah Military and Veteran Benefits
13
Utah County Government. Farmland Assessment
14
Utah Legislature. Utah Code Part 5 – Farmland Assessment Act
15
Box Elder County, UT. 2026 Business Personal Property Signed Statement Forms
16
Utah State Tax Commission. Business Personal Property Taxes
17
Utah State Tax Commission. Appeals of Locally Assessed Property
18
Utah State Tax Commission. TC-194 – Property Tax Appeal