• Bill and collect Real Property Taxes
• Distribute taxes to Taxing Entities
• Process refunds of overpaid property taxes
• Publish a listing of delinquent taxes on an annual basis
• Invest County funds
• Receipt and deposit funds from various County departments

• Levy the property tax
• Determine the market value of property
• Determine the tax rate(s)
• Bill or collect Personal Property Taxes
• Make determinations regarding appeals of property values
• Personal Property (Contact Assessor)
• Deeds (Contact Recorder)

This is a sale of properties that are in their 5th year of delinquency.

The sale is held around the middle of May of the current year. The property listings are available 30 days before the tax sale on the Tax Sale Properties page, as public notices in the legal section in the following newspapers: ETV 10 News, and on our website.

The Public Notice has the following detail on each parcel for sale:

• Parcel Number
• Current Property Owner
• Parcel Address (some parcels will say “vacant land” which means it is just "raw ground")
• Market Value
• Legal Description
• Total Acres
• Amount of Taxes, Penalty, Interest, and Administration Costs (Cost is subject to change if further correspondence is needed)

The Carbon County Delinquent Tax Sale will be held each year at the Carbon County Administration Building in the Commission Chambers.

For the current year’s tax sale date, click here: LINK TO NOTICE OF SALE DATE

Properties may be redeemed up to the time of sale. Once the sale has started (open auction) the properties will be sold to the highest bidder.

Opening bid will include Taxes, Penalties, Interest, and Cost of sale.

The Treasurer's Department will collect the successful bid and the recording fee immediately after the close of the auction in certified funds.

**Keep in mind that the auction is a "Buyer Beware" sale. If you purchase property you will later be provided with a recorded Tax Deed, which is similar to a Quit Claim Deed. Accordingly, it is your obligation as the purchaser to have researched each property. We hope you have done your research before coming to the sale as all sales are final.**

SAMPLE TAX SALE PDF IN FOLDER

Tax Sale Properties
https://www.carbon.utah.gov/Administration/Taxes/Tax-Sale ???

When are taxes due?

• Taxes are due on November 30th each year, unless that date falls on a weekend or recognized holiday. This year's due date is November 30.
• A postmark is an acceptable form of proof of on-time payment. Payments presented at our office or dropped in our lobby collection box must be received by 5:00 PM on November 30. Please note that cash must not be left in our lobby collection box. The Treasurer's office cannot accept responsibility for cash payments left in this manner. Lines in our office tend to be lengthy during the last two weeks of November, so early payment at our office or use of the Postal Service is encouraged.
• Taxes become delinquent on any taxes paid after November 30 and must include a penalty of $10.00 or 2.5% of the total amount delinquent, whichever is greater. (Note: if the entire delinquent amount is paid between December 1 and January 31 of the next calendar year, the penalty will be calculated using 1% of the total amount delinquent, instead of the 2.5% rate. In addition, interest is charged against any outstanding balance, beginning on February 1st retroactive to January 1, and continuing until taxes are paid in full. The interest rate varies from year to year, and is set by State statute. The statute calls for the interest rate charged to be 6 percentage points higher than the Targeted Federal Funds Rate on January 1, and must be adjusted to fall within the range of a minimum of 7% and a maximum of 10%. Properties on which taxes become five (5) years delinquent are eligible for tax sale. Visit the Carbon County Delinquent Tax Sale page for more information.

What forms of payment are accepted?

• Acceptable forms of payment include cash, personal or bank check, money order, and checks drawn on business accounts. Carbon County Treasurer also accepts credit/debit cards (excluding American Express) for tax payment, an additional fee (2.5% or $2.50, whichever is greater) will be charged for all credit card payments . Taxes can be paid at the Treasurer's office with all forms of payment or online with a credit card by clicking here (make hyperlink to online payment)

Will I receive a receipt?

• To reduce unnecessary mailings and the associated cost to Carbon County taxpayers, those who remit payment by mail or drop box will not receive a return receipt. Persons presenting payment at our counter will receive a receipt at the time of payment. For records-keeping and tax purposes, your tax notice and cancelled check or copy of money order will serve as a receipt.

What if I cannot pay my taxes?

• Tax relief programs exist for citizens of Carbon County who meet certain criteria. Current programs include: Veteran's Exemption (based on disability), Blind Exemption, Circuit Breaker (over age 65 or widow/widower), and Disability/Hardship. 
• Contact the Carbon County Clerk/Auditor office at 435-636-3200, write to 751 East 100 North, Suite #1100 Price, UT 84501 for more information or visit the Clerk’s webpage by clicking here (make a hyperlink to the Clerks page). 
• For property owners who do not meet the criteria for tax relief, partial payments are accepted until taxes are paid in full. The applicable penalty is attached, and interest on delinquent taxes continues to accrue until taxes are paid in full.

What can I do if I believe my taxes are too high?

• If you feel that the market value of your home that appears on your Valuation and Tax notices is more than your home is worth, you may appeal the value before the Carbon County Board of Equalization. To appeal, you must complete and file an Appeal Application. The application and instructions are available online. Go to the Board of Equalization page (put a link to the Board of Equalization Page) and follow the links to the application. 
• This page also contains a list of Frequently Asked Questions that you may find helpful. For assistance with your application, or to request an application by mail, contact the office of the Clerk/Auditor at 435-636-3200.
• Tax Relief programs exist to assist the elderly, low income, disabled, blind, and veterans. If you belong to any of these categories, you may be eligible for a reduction in taxes.

Taxes are included with my mortgage. Why did I receive a Tax notice?

• Every taxpayer receives both the Valuation Notice and Tax Notice to inform them of their property value and tax status. 
• If a bank or mortgage company pays your taxes, they will request the information from the Carbon County Treasurer's office. 
• On your Tax Notice, there is a box which states, "Requesting Mortgage Company" if your mortgage holder's name appears in this space, they have already requested your tax information. 
• If not, you may wish to contact your mortgage company to inquire if they will be requesting that information.

Is it possible to prepay next year's taxes?

• For the convenience of our taxpayers, Carbon County offers a monthly prepayment program. Payment amounts are based on the prior year's taxes, and are broken down into nine monthly installments. Contact the Treasurer’s Office to make arrangements to receive prepayment coupons.