Treasurer FAQs

When may I expect my Real Property Tax Notice and when are taxes due? 


Real Property Tax Notices are mailed on or before November 1 each year.  Taxes are due not later than November 30th.  When that day falls on a weekend, the due date is then moved to the next Monday.  If you have not received a tax notice by the first of November, please call the Treasurer’s office (435-381-3530).  Payments may be made with a personal check (the account holder’s name and address must be preprinted), cash, cashier’s check, traveler’s check, or money order. We will not accept two- or three-party checks. Checks are to be made payable to Emery County Treasurer and should be written for the tax amount only (we do not return cash for checks in excess of the total tax amount owed. Any excess amount will be applied to a subsequent years tax).  You may also pay using an electronic check, debit card or credit card.  See “Online Tax Payment” on our web page for instructions.

Why didn’t I receive a Tax Notice?

 If a parcel is sold and the name change was not made before the Tax Notice was printed, the Tax Notice will be mailed to the previous owner. The previous owner is responsible for forwarding the Tax Notice to the new owner.  You may request in the Recorder’s Office that the Notice be sent in care of the new owner.  It is your responsibility to see that you receive a Tax Notice if you have moved or changed your address. If you have not received a Tax Notice by November 1st, please contact our office.

Do I need to notify your office if I move or change my mailing address?

Yes!  Please call our office (435) 381-3530 or contact the Recorder’s Office.  It is important that we have your correct mailing address. If you do not receive your property tax information because of a change of address, it is still your responsibility to pay your taxes and to pay them by the due date to avoid penalty and interest.

What happens if I pay my property taxes late?  Am I in danger of losing my property if I do not pay my taxes?

By state statute, property taxes are due on or before November 30 (or the following Monday if that date falls on a weekend). If payment is postmarked or paid in person after the due date, the greater of a 2.5% or $10.00 minimum penalty per property parcel will be added to the tax amount. That penalty can be reduced to the greater of 1% or $10 if ALL delinquent taxes plus a 1% penalty are paid on or before January 31. Each year, a delinquent tax listing may be advertised in a local newspaper and/or on our website specifying properties with unpaid current year tax assessments (that information may also be available on our website). Unpaid tax and penalty are assessed as a lien if not paid in full by January 1st. There is a four-year redemption period to pay the taxes, penalties and interest owed. If payment is not paid in full during that period, the property is offered to the public at a Tax Sale. The property is then deeded to the successful bidder after that sale. Interest will be charged if not paid by January 31 (retroactive to January 1st).  Properties which have delinquent taxes into the fifth year back are subject to Tax Sale.

May I pay my taxes with a credit card, debit card or E-Check?

 Yes you may pay current and/or delinquent taxes using a card or E-check.  See “Online Tax Payment” on our web page.

I wish to make payments towards the total tax amount due in November. How may I do this?

The Emery County Treasurer’s office accepts prepayments toward the current year tax.  You will find information and a box to check on your Tax Notice to request prepayment coupons. You may also call us to request the coupons. This program is voluntary for your convenience; there are no penalties for late or missed prepayments. Visit  Prepayment Coupons on our web page for more detailed information.

May I make payments on delinquent taxes?

Yes! You may make payments of any amount toward your back taxes. We can also print payment coupons to help you catch up. This program is for your convenience and no additional charges will be added.  However, interest will continue to accrue until existing taxes are paid.  Payments are applied first to interest, then to penalties and then to taxes of the most recent year. You may also make payments by going to “Online Tax Payment“.

 What if my check is returned for insufficient funds?

All returned checks will result in cancellation of payment, taxes will be considered delinquent and a returned check fee may apply.

I have established an escrow account with my mortgage company, so I don’t need to worry about my Property Taxes, right?

Wrong! It is the property owner’s responsibility to assure their mortgage company pays their property taxes. 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 our office. The mortgage company is required to make this request each tax season. If the request is received early enough, the requesting mortgage company will be listed on your Tax Notice. This is ONLY an indication of a company’s request for the tax amount. You must determine whether the taxes will be paid by your mortgage company.

If I don’t agree with my property tax valuation on the Disclosure Notice mailed to me, what can I do about it?

See Board of Equalization on the Emery County Assessor web page.

What is Board of Equalization?

Board of Equalization happens every year after property tax valuation notices are mailed and before you receive your actual Tax Notice. The County Commissioners become the Board of Equalization and give you the opportunity to discuss questions you may have concerning your valuation notice. Information on Board of Equalization is included on your Valuation Notice.