Carbon County Assessor -
The Carbon County Assessor's office is responsible for classifying all property in the county; in cooperation with the Recorder's office, associate ownership with the property; establishing a taxable value for all property subject to property taxation; and compiling this information into reports that are utilized by the Auditor's office to calculate tax rates and the Treasurer's office for collections.
Our duty – as set forth by statute – requires the Assessor to evaluate property, both real and personal, at its respective fair market value for the purpose of taxation. Our objective is to efficiently conduct and complete our duties as fairly, accurately, and equitably as possible.
Value is determined in accordance with accepted appraisal standards and techniques. There are three approaches to value which are considered and used as appropriate. These approaches to value are based on:
- Sales in the marketplace
- Income generated or that could be generated by a property
- Cost to replace or construct a similar property
Other Factors which may influence value include :
- The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consideration any applicable local or state land use regulation and considering any moratorium imposed by executive order, law, ordinance, regulation, resolution, or proclamation adapted by any governmental body or agency or the Governor when the moratorium prohibits or restricts the development or improvement of property as otherwise authorized by applicable law.
- The location of the property
- The quality or size of the property
- The condition of the property
If you would like copies of other records possessed by the County Assessor’s Office you must submit a written GRAMA request (“GRAMA” stands for the Government Records Access and Management Act). Forms can be obtained at Grama Requests or at the County Clerk’s Office and must be submitted to the County GRAMA officer by mail, e-mail, or fax.
You may also use the State of Utah Open Records Portal to request Carbon County records. Please visit http://openrecords.utah.gov.
Anyone may submit a GRAMA request, which will be assessed by the County GRAMA officer pursuant to Utah Code Annotated Title 63G, Chapter 2. Depending on the classification of the documents you request, the documents you requested will be copied and turned over to you, turned over in part, or denied. A response to your request will be made within 10 business days, unless extraordinary circumstances require a delay in processing your request. You may be charged a fee for the expense of copying records, in addition to the actual cost incurred by the County in processing your request if the time taken to process your request exceeds 15 minutes.
The Carbon County Assessor is responsible for the equitable and fair assessment of all taxable properties in Utah County. Personal Property is valued based on schedules developed by the Utah State Tax Commission. All non-exempt tangible personal property is valued and assessed annually by the Personal Property Specialist of the Assessor's Office
Utah Code in Title 59 requires the taxation of property for the funding of local government and Utah schools. Property tax is assessed on both real property and personal property. Generally, personal property used in business is subject to property taxes. Utah law requires business personal property to be reported to the county assessor where the property is located (has situs) on a tax form identified as a Personal Property Signed Statement. Registered motor vehicles and recreational vehicles are subject to Uniform Fees.
Personal Property is taxed based on its taxable value as of January 1st of each year. In order to value personal property, the Utah State Tax Commission provides a number of personal property classification categories, which are used by all county assessors in Utah.
Determining Business Personal Property Class
Personal Property is valued using a classification system referred to as “Recommended Personal Property Valuation Schedules”. These schedules identify various types of personal property and provide a “percent good” of acquisition cost for commercial personal property. To determine property type or “class” refers to the Classification Guide. To determine personal property values refer to the Recommended Personal Property Valuation Schedules for each class of property. These valuation schedules provide a factor to be applied to acquisition cost (refer to the Definition of Acquisition Cost) and acquisition year to determine taxable value. Once taxable value is determined, the local taxing area rate is applied to calculate the tax.
Applying Valuation Schedule to Determine Taxable Value
Taxable value for business personal property classes subject to an ad valorem tax is calculated by applying the acquisition cost at the retail level of trade by the percent good factor of the year acquired.
Definition of Acquisition Cost
Cost of Acquisition must include all costs required to put an item into service. In addition to the cost of the item, include the following costs:
- Freight in, includes shipping costs, loading at origin, unloading at destination, crating, skidding, and other applicable costs of shipping.
- Installation, engineering, rigging, erection or assembly to include foundations, pilings, utility connections and any other costs related to installation.
- Excise and sales taxes.
- Any other costs related to putting personal property into service are to be included in acquisition cost.
Indirect costs such as debugging, licensing fees, permits, insurance or security are not included in acquisition cost. Registered motor vehicles, recreational vehicles and aircraft subject to statewide uniform fees. Registered Motor Vehicles and recreational vehicles taxed with two types of statewide uniform fees. Passenger vehicles, light duty trucks, off-highway recreational vehicles, street motorcycles, travel trailers, truck campers, personal watercraft, vessels under 31 feet in length and non-commercial trailers are subject to uniform fees based on vehicle age categories.
Heavy duty trucks, commercial trailers and vessels 31 feet in length and longer are subject to a value based statewide uniform fee of 1.5% of taxable value, motor homes are subject to a uniform fee of 1.25% of taxable value. The vehicle value is calculated by applying the percent good from the property class published in the Recommended Personal Property Schedules to the vehicle's “cost new”.
Taxable value for aircraft subject to the Aircraft Uniform Fee is the "average wholesale value” as listed in the fall edition of the Aircraft Bluebook Price Digest or valued by Class 23 for unlisted aircraft. The uniform fee is .4% (.004) of taxable value. Agricultural Aerial Applicators are subject to a uniform fee of .2% (.002). Supplies on hand as of January 1st are to be valued and assessed at total cost including freight-in. Supplies on hand include: all office supplies, shipping supplies, maintenance supplies, replacement parts, lubricating substances, fuel, and consumable items not held for sale in the ordinary course of business.
Property Leased or Rented from Inventory
Property held for lease or rent or actually leased or rented from inventory on January 1st is subject to ad valorem tax. Refer to the appropriate recommended class schedule to determine taxable value. Entities engaged in a combination of direct sales, leases, rental or rent-to-own may exempt only inventory held for sale.
Transitory Personal Property
Transitory personal property includes property that is not in Utah on January 1st but is subject to a proportional assessment when it has been in the state for 90 consecutive days in a calendar year. Such property is subject to transitory personal property tax for the period it remains in Utah. (See Tax Commission Administrative Rule R884-24P-65).Personal Property Forms: (Scanned Forms: Labeled as listed below)Instructions: (Cover Letter)
Schedule A: (This is the affidavit form and it must be the actual form mailed from the Assessor's office). Please call the Assessor's office for a computer generated affidavit form if needed.
Schedule B & Schedule C : Personal Property Acquired/Disposed & Leased or Rented Equipment
Percent Good Table: Gold Form
The Carbon County Assessor's Office reviews valuation appeals that have been accepted through the Board of Equalization. An appraiser in our office reviews the market information, performs an analysis, and then estimates the market value and, if warranted, recommends a value change to the Board of Equalization.
The process of an appeal of value begins by obtaining the appropriate application from the Carbon County Clerk/Auditor’s Office. Once completed they will assign a time for the appeal to be heard.
KEYS TO A SUCCESSFUL VALUATION APPEAL
Carbon County works hard to ensure that the assessed value of all properties accurately reflects the fair market value. Despite our best efforts, sometimes there is an error in the valuation or in our records. With thousands of parcels in the county, and buildings on most of them, we rely on property owners to help bring errors to our attention through the appeal process.
The success rate of appeals has consistently been around 60%. While there is no guarantee the appeal will be successful, Carbon County is happy to make corrections to ensure the assessed value is correct.
Carbon County has a valuable resource to help you gather information about your property. The Property Search includes information on ownership records, plat maps, acreage, property characteristics, etc.
The following includes examples of each basis for appeal and examples of good evidence for each.
- Factual Error
A factual error is something that can be objectively determined by measuring or counting. For example, incorrect square footage of a building or the incorrect number of bathrooms is a factual error. Something that could vary from one person to the next, like how much someone would pay for a property, is not a factual error.
Dramatic errors in the county’s record that will affect value can be used as a basis for appeal. For example, if county records list a single family home as 200 square feet larger than it actually is, this is a good basis for an appeal.
Note: for single family residences, appraisers typically take their measurements from the outside. While it is true that you cannot live inside a wall, the structure would not function as it was intended without walls. As a result, walls are considered as a part of the real property and are included in the square foot calculation.
If the property is purchased within 12 months of the January 1st assessment date, the sale of the property can be used as the basis for an appeal. However, the purchase must be an “arm’s length” transaction in order to represent market value. An arm’s length transaction is a sale between two unrelated, informed parties under no duress. For example, getting a great deal from a relative would not qualify as an arm’s length sale.
Purchase documents of the arm’s length transaction are a necessary piece of evidence to include with the appeal.
A real property appraisal performed within 12 months of the January 1st assessment date is also admissible as evidence. Remember to weigh the cost of the appraisal against the potential savings. Appraisals for single family residences can cost as much as $400. A value reduction of almost $56,000 is necessary to recoup the cost in the first year.
- Comparable Sales
Information on recently sold properties similar in use and physical characteristics to your property is considered good evidence for your appeal. Some things to consider are date of sale, location, size, quality, condition, and building style.
The question to ask yourself is “Would the comparable property compete against my property if both were up for sale?” The Assessor’s Office must value properties as of January 1st every year. Valuation notices are usually mailed out around the end of July or the beginning of August. Unfortunately, the further away from January 1st a sale takes place, the less indicative of market value it becomes. This is especially true in years where there is a rapid change in market value.
- Duplex/Multi-Unit Property
Small income-producing properties (1-4 residential units) can be appealed by submitting actual rents, rents from competing units, and/or comparable sales.
- Income from Commercial Property
If your property produces income (commercial, industrial, or residential 5+ units), then you should submit the property’s income and expense records. You may also submit rent and/or sale information for comparable properties.
- Natural Disaster
You can appeal property damaged by a natural disaster. The damage must be 30% or greater of the taxable value. The damage cannot be due to any action or inaction of the property owner. The best way to show the dollar amount of damage is to submit bids and/or receipts to repair the damage.
- Access Interruption
Access interruption is defined as the interruption of normal access to or from property due to any circumstance beyond the control of the property owner. If you can show your property has sustained a decrease in market value due to access interruption, you can appeal your property value. Access interruption can be from road construction, traffic diversion, etc.
In this annual report you will see changes in values by cities and property types, sales trends, new construction trends, information about appeals and much more.
Provided yearly by County Assessor
What is Truth in Taxation?
- Utah’s “Truth in Taxation” laws were passed in 1985. Utah’s “Truth in Taxation” laws are revenue-driven. That means the requirement to hold a “Truth in Taxation” hearing is based upon the collections of a taxing entity, not the rate charged. Utah law requires “Truth in Taxation” hearings to be held when a taxing entity elects to collect more revenue than was collected the previous year, although the entities are permitted to keep revenues generated by “new growth”—such as value added from a new subdivision or a new business.
- The determination that a property tax increase is being proposed is made by the Tax Commission’s Property Tax Division. The certified tax rate—established by the Property Tax Division, is that rate which will yield the taxing entity the SAME property tax revenue that it collected in the previous year (and includes an allowance for revenue generated from real new growth in its tax base). That determination is based on a comparison of an entity’s proposed tax rate with its certified tax rate. (http://propertytax.utah.gov/about/truth.html)
What if I don't agree with my Assessed Value?
- Valuation notices are mailed out to property owners in July. If you do not receive yours, please print a duplicate valuation notice from our website or call the Carbon County Assessor's Office at 435-636-3238. The deadline to file an appeal is either 45 days after the notice is mailed or September 15th, whichever is later. The deadline is displayed on the valuation notice.
What do I do if I find incorrect data on the website for my property?
- The Carbon County Assessor's Office works hard to maintain accurate real estate data as the basis of the assessments for all property owners. Please notify us by email@example.com or by calling 435-636-3238 if you notice an error in our description of your property.
What is the job of the County Assessor?
- The County Assessor is responsible for listing, valuing and maintaining records on each piece of taxable "real" and "personal" property in Carbon County.
What is real property?
- Real property includes land and buildings.
What is personal property?
- Personal property includes business furniture and fixtures, business equipment, construction equipment, manufactured homes and aircraft, motor vehicles, boats, RV's, etc..
How are tax rates set for my property?
- Tax rates are set by procedures outlined in the Utah Constitution. Rates are not set by the County Assessor. There are many different rates in Carbon County, and those vary across the county, depending on which school district, city, special service district, etc., the property is located. The tax rate levied against a property makes a great deal of difference in the taxes owed.
Where does my property tax money go?
- Property taxes are an important source of revenue for public (K-12) schools, law enforcement, fire departments, libraries, streets and roads, city and county government. As in most states, property taxes are the backbone of funding for local government and schools. Generally, public (K-12) schools receive the largest share of the property tax.
How do I calculate my real property tax?
- The method for figuring ad valorem taxes requires four steps:
- You must know the taxable value of your property
- The assessment ratio (55% of market value for Primary Residential Property; 100% for all others)
- Any exemptions
- The tax rate for your area of the county
What is the tax rate calculation?
- Approved budget / Total Tax Base = Tax Rate.
Note: The tax rate is fine-tuned through other factors such as a five-year collection rate and a historical average of Board of Equalization adjustments. TOTAL TAX BASE INCLUDES THE FOLLOWING:
- Locally assessed residential
- Locally assessed commercial
- Locally assessed personal property
- Some Fee in Lieu (Motor vehicle-boats, trailers, motor homes, motorcycles, etc.).
Note: Each taxing entity has its own unique tax base.
What if I disagree with the market value placed on my property?
- If you have any questions concerning your real or personal property, please contact our office. It is important that we correct any factual or valuation errors. Property owners are always welcome year-round to meet informally with our staff, to correct errors in property characteristics and to discuss valuation issues.
I just purchased my property, why have you valued it for more than I paid for it?
- There are numerous types of sales occurring throughout the county. Some are at less than market value, some may be greater than market value. Market value must be viewed as a willing buyer and a willing seller without any undue pressure to buy or sell. For example: If an individual's employment transfers them out of the county, or perhaps they inherit family property, they may choose to sell quickly at below the market value to rid themselves of the burden of trying to maintain two households. On the other hand one might choose to purchase a home above the indicated market value for reasons such as location to employment, relatives, schools or a fondness for the overall structure and layout of the property. These, along with other sales that have occurred in the neighborhood, must be considered. We analyze what the majority of similar properties are selling for in your neighborhood and apply those findings, in terms of market value, for each property.
How can the value of my property keep increasing if I have not done anything to it?
- Property values are based on the activity in the marketplace. If homes similar to yours are selling for a higher price, state law requires the assessor to value your property in a similar manner.
Why should I be penalized for somebody else paying a high price for a home in my neighborhood?
- It really isn't a penalty. Sometimes it may appear that way. Few people will pay more for something than it is worth. Therefore, if a number of homes similar to yours are selling for more, based on the sales price paid by newcomers to your neighborhood, it increases the marketability and market value of your property.
I have an older home in an area where they are building new homes. How will this affect my property value?
- The newer homes will not have a direct affect on your value. We will compare your home to similar properties in terms of age, condition and size, as well as a number of other variables. However, as the desirability of a neighborhood increases, even older homes may increase in value.
If you didn't increase my market value, why did my taxes increase?
- The County Assessor does not establish the amount of taxes you pay. If the market value placed on your property by the assessor remained the same as the previous year, the increase in your taxes can be attributed to an increase in tax rates within your particular tax district. Tax rates can increase due to public voting on bond issues, such as school bonds, jail, etc., or an increase in the budget of a taxing entity.
Do you visit each home in the county?
- Yes, Utah law requires a review of property characteristics once every five years.
How can my property increase in value if it is getting older?
- In order to estimate a market value for your property, we must analyze the market in your neighborhood. As homes with similar characteristics are sold, values are adjusted to follow the market.
Will my value increase every year?
- The value of your property is based on the market in your neighborhood. If the values in your area (based on sales) increase, we must increase the value of similar properties to maintain current market values, as required by law. However, if the values were to decrease based on sales, we again must make the necessary adjustments and maintain the current market value by decreasing the values in the neighborhood.
What legal references exist concerning assessment laws?
- The Utah Constitution, Article XIII, Section 2, requires "All tangible property in the State, that is not exempt under the laws of the United States, or under this Constitution, shall be assessed at a uniform and equal rate in proportion to its fair market value, to be ascertained as provided by law and taxed at a uniform and equal rate." Title 59, Chapter 2 of the Utah Code is a Property Tax Act, which contains provisions for levying and collecting taxes on both personal and real property. Provisions of 59-2 also cover appeals (59-2-1001 et seq.), exemptions, deferrals and abatements (59-2-1101 through 59-2-1220), tax liens (59-2-1301 et seq.), delinquencies (59-2-1331), and sales of property for delinquent taxes (59-2-1302, 59-2-1303 and 59-2-1343 through 59-2-1364). In addition, Tax Commission Rules R884 pertain to property tax as well as the Uniform School Fund.
Business Personal Property