Iron County Assessor
Learn how property values are determined, how property taxes are calculated, and what to do if you disagree with your valuation.
Good information is one fundamental aspect of good government. The information on this page has been compiled to give you, the taxpayer, an overview of the Assessor's Office, how our work affects you, and what some of your rights and responsibilities are. Please contact our office whenever you have questions or need further information about your property valuation, taxes, or the laws that govern them. Thank you for your continued support. We are here to serve you.
Your Assessment
The Assessor's Office is responsible for identifying and valuing property subject to ad valorem taxation.
Utah law requires the Assessor to list and value all property subject to ad valorem taxation on an assessment roll each year. "Ad valorem" means that property is taxed according to value.
In Utah, all property except primary residential property is appraised and taxed at 100% of fair market value.
The Iron County Assessor's Office values approximately 43,000 parcels of property. The Utah State Tax Commission values transportation, utility, and mining properties.
The Assessor does not make the tax laws that affect property owners. The Utah Legislature makes tax laws, and the Utah State Tax Commission establishes rules and regulations for assessment.
Tax dollars are levied by taxing entities such as school boards, cities, and counties, and are collected by the Iron County Treasurer.
The Assessor's primary responsibility is to determine the fair market value of property so that property owners pay their appropriate share of the tax.
Property Taxes
Property taxes are based on taxable value and the applicable tax rate.
Tax rates are based on bond issues and the budgets of taxing entities. To calculate the taxes on a property, the taxable value is multiplied by the appropriate tax rate.
Example
$100,000 Fair Market Value
× 55% Primary Residential Taxable Value
= $55,000 Taxable Value
× .012345 Example Tax Rate
= $678.98 Total Taxes Due
This calculation is an example only. Actual tax rates vary by taxing district and year.
Property tax bills can increase when voters approve additional taxes or when the market value of property increases.
Improvements such as adding a garage, additional room, or swimming pool may increase a property's fair market value.
Market transactions create property value. The Assessor's responsibility is to study those transactions and appraise property accordingly.
Property Valuation
The Assessor considers market activity and recognized appraisal methods when determining property value.
To determine fair market value, the Assessor considers what willing sellers and willing buyers are doing in the marketplace.
The Assessor's Office also keeps current on construction costs and changes in zoning, financing, and economic conditions that may affect property values.
The Assessor uses three nationally recognized appraisal approaches: cost, income, and market. Data from these approaches is correlated into a final value by an appraiser in the Assessor's Office.
Fair market value generally represents the amount at which property would change hands between a willing buyer and a willing seller, with neither under compulsion to buy or sell and both having reasonable knowledge of the relevant facts.
Determining fair market value involves identifying what buyers would pay for property in its present condition. Because the market continually changes, the Assessor's Office gathers sales and other market data for future assessments.
Valuation Questions
Property owners may question the value placed on their property and provide information they believe affects the assessment.
Taxpayers are responsible for providing correct property information to the Assessor's Office and are entitled to question the value placed on their property.
If you disagree with the Assessor's valuation, contact the office to discuss the assessment. Be prepared to provide evidence showing why you believe the valuation is incorrect. Staff can explain how the assessment was determined.
If you still disagree
You may appeal the assessment to the Iron County Board of Equalization. If the Board agrees with the Assessor, the decision may be appealed to the Utah State Tax Commission. Further appeal through the courts may also be available.
Property Tax Calendar
Important dates in the annual property assessment and taxation process.
January 1
Property is assessed based on its condition and ownership as of this date.
May 22
Assessor's deadline for having properties appraised and placed on the Assessment Roll.
July 22
Notices of Valuation and Taxes are sent to taxpayers by the Iron County Auditor.
August
The Board of Equalization opens for appeals of value.
September 15
Deadline for appeals to the Board of Equalization. Appeals must be submitted to the Auditor by 5:00 PM.
November 1
Property tax notices are sent to taxpayers by the Iron County Treasurer.
November 30
Property taxes are due and payable by this date and become delinquent thereafter.
Questions About Your Assessment?
Contact the Iron County Assessor's Office if you have questions about your property valuation or assessment.
Address
68 S 100 E, Parowan, UT 84761
Phone
435-477-8310Office Hours
Monday–Friday 8:00 AM–5:00 PM
Assessor Resources
Return to the Assessor homepage or browse other Iron County services.
