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MonthDayResponsible PartyActionStatutory Authority

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JanuaryBefore Jan. 1stTaxing EntitiesCounty, city and town legislative bodies and all taxing entities are to inform USTC of boundary changes, annexations and creation of new taxing entities in order to obtain the proper tax base. 59-2-305.5 & 67-1a-6.5

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Jan. 1stAssessorLien Date--All property appraised based upon situs and status as of this date (real and personal). 59-2-103 & 59-2-104

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On Jan.1stAssessor & TreasurerExemption status determined by ownership on this day (unless the property is subsequently purchased by a governmental entity in which case the entity shall collect and pay a proportional tax based upon the length of time the property was not owned by the entity).59-2-1101

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On or Before Jan. 1stUSTCReimburses counties for homeowner's tax credits granted (if list from county is received by preceding November 30).59-2-1206

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TreasurerInterest rate to be applied to delinquent real property taxes is established as of this date. The interest rate is 6% above the Federal Funds Rate Target59-2-1331

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On Jan. 1stUSTC Centrally AssessedProvide access to returns to centrally assessed taxpayers.(Suggested)

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On first Monday in January Assessor, Treasurer & AuditorMake annual settlement with the county auditor for all revenues collected in the previous year. 59-2-1316

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On or Before First Monday in Jan. USTCRemits collections due the state to the state treasurer and collections due the counties to the county treasurers. 59-2-1307

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On or Before Jan. 15thUSTCState Land Board as well as the chief executive officer of any state agency (if applicable) provides USTC with a list of lands sold by the state for assessment and nomenclature purposes. 59-2-215

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By Jan. 31stRecorderProvide county assessors with maps and plats showing legal description changes for previous year. 17-21-22

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By Jan. 31stUSTCProvide updated (suggested) nomenclature of taxing entities and tax areas to county assessors.

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By Jan. 31stUSTCRequest prior year end county data.

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FebruaryFeb. 1stAssessorSigned statements of personal property should be mailed to property owners. (suggested date)59-2-306

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By Feb. 1stUSTC Tax RatesFurnish assessor with a list of state lands sold and a list of certain patented lands for assessment purposes. 59-2-216

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During first week in Feb.TreasurerReport delinquencies on centrally assessed property to the Tax Commission. 59-2-1311

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By the end of Feb.AuditorSend year-end data/values to USTC (Report 233b)

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MarchMar 1st (before)County Legislative BodyNotify USTC to use modified version of "Notice of Property Valuation & Tax Changes" form. USTC must respond in 15 days.R884-24P-24

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On or Before Mar. 1stUSTC Centrally AssessedAnnual return is due to USTC for centrally assessed taxpayers 59-2-202

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On or before Mar. 15th Treasurer Complete the official record of delinquent taxes, and attach the "Treasurer's Certificate to Record of Delinquent Taxes".

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Mar. 15thUSTCCalculate state-assessed commercial vehicle county property tax allocation percentage for current year and provide to USTC Administration/Distribution Section

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On or before Mar. 15thTreasurer Report to the State Auditor the collection of monies paid in redemption of delinquent taxes. 59-2-1366 & 59-2-1365

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Mar. 15th (after four years of delinquency)Treasurer Provide county auditors with the list of delinquent properties to be advertised for tax sale. 59-2-1343

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By Mar. 31stAssessor & USTCMutually approve a final sales list for use in the annual Sales Ratio Study.59-2-704 & R884-24P-27

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On or Before Mar. 31stAuditorSubmit County Auditor's Annual Neighborhood Redevelopment Agency Report to USTC. This report shows the value, tax increment requested, tax increment paid, etc. to redevelopment agencies. 17C-1-606

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By Mar. 31stTreasurerMake final settlement with all taxing entities including payment of all apportioned interest and file a statement of the final settlement and collection rates (Report 750). 59-2-1365 & Article XIII, Sec. 5, Utah Constitution

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By Mar. 31stTreasurerSubmit the completed Report 750, "Year End Statement of Taxes Charged, Collected and Disbursed" to the Tax Commission. Provide taxing entities with a statement of taxes charged and distributed for previous tax year. 59-2-1365

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AprilApr. 1stCounty BOE (Auditor)County notifies previously exempt property owners who failed to file annual signed statement of the board's intent to revoke their exemption. 59-2-1102

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Apr. 30thUSTC Provide county assessor with a preliminary Sales Ratio Study.59-2-704 & R884-24P-27

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May/JuneAuditorAdvertise, in each of the four weeks preceding the sale, properties to be sold at the tax sale. Notice of the sale must also be mailed to last known record owners and other lien holders. 59-2-1351

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May/JuneTreasurerProperty owners may redeem delinquent property up to the date of the sale. 59-2-1346

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MayOn 1stTaxpayerApplication for assessment under the Farmland Assessment Act (Greenbelt Law) must be filed by this date with the county assessor, or a late filing fee will be assessed. 59-2-508

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By May 1stUSTC Centrally AssessedAssess centrally assessed property and notify owners and county assessors of the assessment. 59-2-201

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May 1stUSTCNotify counties of estimated cost of personal property audits for the current fiscal year. 59-2-705

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May 15thCounty BOE (Auditor)County BOE shall hold hearings and render written decisions to determine exemptions. 59-2-1102

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Prior to May 22ndAssessorComplete assessment roll and deliver to county auditor with required signed statement. 59-2-303 & 311

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Before May 25thUSTCApportion to each tax area the value of centrally assessed property and provide apportioned values to county auditors. 59-2-801

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JuneOn or before June 1st AssessorPrepare statement of the current-year taxable values for each entity (Report 697) and changes in real property values resulting from factoring, reappraisal and legislative/or court changes (Report 714) and deliver to the county auditor and USTC. 59-2-924

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On or before June 1stAuditorSend the current-year values and all related information to the State Tax Commission.

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On or before June 1stUSTCProvide county auditors with a list of all judgments issued by USTC between June 1 and December 15 of the previous year and December16 and May 31st of the current year.

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On or before June 1stUSTCCentrally assessed property owners file appeals with State Tax Commission. 59-2-1007

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On or before June 1stUSTCSupply proposed personal property valuation schedules to counties and interested parties.

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Before June 8thUSTCSend a list of centrally assessed values to county auditors. 59-2-802

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Before June 8thAuditor & AssessorReport taxable value to the Tax Commission. 59-2-322

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Before June 8thAuditor & AssessorReport taxable value to the Tax Commission (Report 232/233). 59-2-32259-2-322

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On or Before June 8thAuditorProvide certified tax rates, forms, instructions and valuation information to each taxing entity. 59-2-924

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June 10thUSTCComplete the annual Sales Ratio Study and issue any corrective action orders.59-2-704, R884-24P-27

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From June 1st USTCConduct hearings on centrally assessed appeals. 59-2-1007

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Before June 15thUSTCState Tax Commission shall ascertain from the State Board of Education the weighted pupil units in each school district.59-2-902

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Before June 17th or within 10 days after report required in 59-2-322 is filedUSTC & AuditorTransmit to county auditor a statement of any changes made by USTC to the assessment book of the county. Auditor is to make corresponding changes in the county's assessment book. 59-2-323

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By June 20thAssessorRequest in writing a hearing before the Tax Commission regarding any corrective action order issues by the commission.59-2-704, R861-1A-11

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On or Before June 22ndUSTCCertifies the rate (minimum basic levy) that will generate the revenue specified by the legislature. 53A-17A-135

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By June 22ndUSTCCalculates the rate of state tax to be levied and collected on the taxable value of all property in the state, which is the State Assessing and Collecting Levy. Transmits this rate to each county auditor and to the State Auditor's office.

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Before June 22ndTaxing EntityAdopt tentative budgets and proposed tax rates and report them to the county auditor on Report 693. The county auditor signs and transmits these completed forms to USTC.59-2-909, 59-2-912, 59-2-913, 59-2-924

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Before June 22ndAuditorApproves and transmits completed taxing entity forms showing the proposed budgets and tax rates to USTC.59-2-913

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By June 25thCounty BOE (Auditor)File appeal of any Sales Ratio corrective action order.59-2-704, R884-24P-27 & R861-1A-11

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By June 30thUSTCHold a hearing regarding any appeal of a corrective action order issued by the Tax Commission. 59-2-704, R861-1A-11

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JulyOn or before July 1USTCConducts public hearing on personal property valuation schedules.

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On or Before July 1stAssessorPrepare or revise plans to implement annual property value updates and review property characteristics at least once every five years; and make the plans available for public review. 59-2-303.1

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Before July 7USTCExamine and compare reports of county auditors to equalize the assessment of taxable property among the counties of the state. 59-2-1009

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By July 10thUSTCRender a decision and order on any appeal of a corrective action order issued by the Tax Commission.59-2-704, R861-1A-11

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Prior to July 22Assessor, AuditorImplement all factor orders prior to mailing of valutaion notice.59-2-704, R884-24P-27

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On or before July 22AuditorPrepare and mail "Notice of Valuation and Tax Changes" to all real property owners, including centrally assessed property owners. Notice is to include date, time and place of public budget hearing.59-2-919.1, 59-2-919(8)(a)(ii)

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July 31stUSTCComplete all Sales Ratio corrective action order compliance audits.59-2-704, R884-24P-27

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AugustOn or before Aug. 1stUSTCConduct scheduling conference with centrally assessed parties to a hearing for appealing values. 59-2-1007

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On or before Aug. 1stUSTCMail bill to county assessors for personal property auditing services.

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By Aug. 15thRecorderReport all ownership changes for the first seven months to county assessors. (Subsequent ownership changes are reported on the fifteenth day of each month for the remainder of the year.) 17-21-22

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By Aug. 1st7Taxing Entities & AuditorTaxing entities proposing judgment levy and tax increases are to advertise the tax increase and/or judgment levy, hold public hearings, adopt by resolution final budgets and tax rates and report this information to county auditor & USTC on Report 800 "Resolution Adopting Final Tax Rates and Budgets". If the resolution is not forwarded to auditor by August 17, auditor is to forward the certified tax rate to USTC. 59-2-919 & 59-2-920

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SeptemberBefore Sep. 1stAuditor or TreasurerApplication for homeowner's credit (circuit breaker) filed with county. 59-2-1206

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On or Before Sep. 1stAuditor or TreasurerApplications for tax relief filed with county for veteran and blind exemptions and indigent abatements and deferrals. 59-2-1105 (veteran); 59-2-1106 (blind); 59-2-1109 (indigent)

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On or before September 1TreasurerRemit payment to USTC for personal property audit service

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Sep. 15th or no later than 45 days from which Auditor mailed notice.County BOE & Auditor Applications for appeal of locally assessed real property are due to the county board of equalization. (Hearings are held and decisions made through October 1.) 59-2-1004 & 59-2-1001

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On or Before Sep. 15thCounty BOE & AuditorNotify taxing entity of changes in taxing entity's assessment roll, change in entity's adopted tax rate. An increase in adopted rate due to a reduction in value is not subject to TNT.59-2-921

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By Sep. 30th (suggested)USTCFinal approval of the certified and proposed tax rates for each taxing entity. Once approved, the USTC sends official notice of the approval to the county auditors. 59-2-914

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OctoberBy Oct. 1stCounty BOE & AuditorCounty board of equalization issues decisions on real property appeals. Within a 60 day period after the day on which the application was made.59-2-1004 & 59-2-1006

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By Oct. 1stUSTCGives final rule approval on personal property valuation schedules.

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Before Oct. 2ndUSTCFarmland Advisory Committee reports recommendation of land classification and taxable valuations per acre to the State Tax Commission. 59-2-514

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Before Oct. 15thAuditorMake official record of all changes ordered by the county board of equalization and affix signed statement to the record. 59-2-1011

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November Prior to Nov. 1stAuditorCounty Auditor is to: 1. Deliver the corrected assessment roll to the county treasurer with signed statement. 2. Charge the county treasurer to account for all taxes levied (with some exceptions). 3. Report post-board of equalization values to State Auditor and USTC (Report 233A). 59-2-326, 59-2-327, 59-2-325

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By Nov. 1stTreasurerMail tax notices. 59-2-1317

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For 2 weeks before Nov. 1stTreasurer (Treasurer)Publish in two newspaper issues a notice of proclamation extending the date when taxes become delinquent (if applicable) to noon, December 30). 59-2-1332

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On or Before Nov. 1stAuditor & USTCRedevelopment agencies file reports with county auditors, USTC, the State Board of Education, and all taxing entities impacted. 17C-1-601,602,603

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By Nov. 15thUSTCInform county auditor of all judgments issued by USTC between June 1 and November 15. This requires USTC to adopt a self-imposed cut-off date for issuing further judgments through the end of the calendar year.

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By Nov. 15thUSTCCalculate state assessed commercial vehicle statewide tax rate for upcoming year and provide to Motor Vehicle Division.

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By Nov. 15thUSTCCalculate federal mandated relief percentage for transportation companies and provide county assessors with the percentage to be applied to related commercial vehicle property.

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Nov. 30thUSTCProvide to county assessor list of state-assessed commercial vehicle companies for assessment of transportation-related real/personal property and application of federal relief.59-2-201

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On or Before Nov. 30thAuditor / TreasurerIf county submits request for homeowner credit reimbursement to USTC by November 30, payment will be received by January 1. If the list is not received by November 30th, payment is to be made within 30 days of receipt of the list. 59-2-1206

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DecemberDec. 1stTreasurerUnpaid taxes on real property become delinquent and penalty and interest are applied. 59-2-1331

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On or before Dec. 15thCounty Legislative Body & Calendar Year Taxing EntitiesCounties and other calendar year taxing entities declaring tax increases, comply with the requirements of and adopt budget for next fiscal (calendar) year. 59-2-919, 17-36-15

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Noon, Dec. 30TreasurerAlternate date on which real property taxes become delinquent if county takes action to extend the delinquency date. 59-2-1332

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On or before Dec. 31thTreasurerMay either mail notices of delinquency or publish a list of delinquent taxpayers in newspaper having general circulation. 59-2-1332.5

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By Dec. 31st Taxpayer (USTC)Applications for renter's tax credits filed with the Tax Commission for reimbursement if not previously claimed with the county. 59-2-1205

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By Dec. 31stCounty Legislative BodyCounties adopt budget for next fiscal year. 17-36-15

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Before Jan. 1stUSTC & All Taxing EntitiesCounty, city and town legislative bodies and all taxing entities are to inform USTC of boundary changes, annexations and creation of new taxing entities in order to obtain the proper tax base. 59-2-305.5, 67-1a-6.5

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