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Certified Tax Rates Calendar

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Month Due DateResponsible PartyActionStatutory AuthorityUse

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OctoberBy 1stAuditor & Calendar Year Taxing EntitiesThose wanting property tax increase (TNT) must notify county governing body of their intent59-2-919Property Tax Increase Requirements (TNT)

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14 or more days before the general or municipal electionAuditor & Calendar Year Taxing EntitiesThose wanting a property tax increase (TNT) must in a public meeting, have seperate agenta items: stating intent to raise taxes, increase, percentage change, and purpose. 59-2-919Property Tax Increase Requirements (TNT)

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7 or more days before the general or municipal electionAuditor & Calendar Year Taxing EntitiesThose wanting property tax increase (TNT) must mail a Parcel Specific Notice to all property owners in their entity59-2-919Property Tax Increase Requirements (TNT)

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DecemberAuditor & Calendar Year Taxing EntitiesTNT newspaper advertisements/public notice website and public hearings for Calendar Year taxing entities proposing a property tax increase.59-2-919Property Tax Increase Requirements (TNT)

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January31stAuditorPrior Year End taxable values by property type, by tax area (district) - 233bBOE adjustment and New Growth calculation

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February28thAssessorProvide county parcel counts for the prior year. Provide data in the Certified Tax Rate System. Pacman form under Data Entry- 233xData is needed for the State Auditor A & C levy distribution. This is a request only, not statute date driven.

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28thAuditor Provide prior year tax relief information. Provide data in the Certified Tax Rate System. Tax Relief form under Data Entry.Data is needed for the State Auditor A & C levy distribution. This is a request only, not statute date driven.

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MarchBefore 1stCounty 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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31stTreasurerMake final settlement with all taxing entities including payment of all apportioned interest and file a statement of the final settlement and collection rates, 750. 59-2-13655 year collection rate used in the certified tax rate calculation and 5 year redemption average used in the prior year budgeted revenue

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31stAuditorSubmit County Auditor's Annual Neighborhood Redevelopment Agency Report-700 to USTC. This report shows the value, tax increment requested, tax increment paid, etc. to redevelopment agencies. 17C-1-606Redevelopment adjustment for certified tax rates.

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

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JuneAssessorPrepare statement of the current-year taxable values, 714, for each entity and changes in real property values resulting from factoring, reappraisal and legislative/or court changes.59-2-924

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JuneAuditorSend the current-year values,697, and all related information to the State Tax Commission.

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8thAuditorProvide certified tax rates, forms, instructions and valuation information to each taxing entity.

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

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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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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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22ndAuditorApproves and transmits completed taxing entity forms, 693, showing the proposed budgets and tax rates to USTC.

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July22ndAuditorPrepare 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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August17thTaxing 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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SeptemberOn or before 15thTaxing Entities & AuditorIf significant changes are made by the commission or board of equaliztion to the assessment roll, a rate adjustment may be made by the county auditor. If this is done the commssion will certify and finalize the rate after the change is made .59-2-921

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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.