What is the property tax rate in Box Elder County?

The combined effective property tax rate in Box Elder County, Utah is approximately 0.60%.

Box Elder County Property Tax Calculator (2026)

Property Tax in Box Elder County, 2026

A calculator and field guide for Brigham City-area homeowners — and for anyone considering a move to Box Elder County — including Utah's distinctive 45% Primary Residential Exclusion (Const. Art. XIII §3 — taxable value is just 55% of FMV for owner-occupied primary residences), the Truth-in-Taxation revenue-cap system (UCA 59-2-919) which auto-adjusts rates downward when values rise, the Property Tax Abatement / Circuit Breaker for low-income seniors, and the tiered Disabled Veteran exemption (effectively full for homes below ~$544K FMV at 100% disability).

Box Elder County, home to Brigham City and 58k Utahns, operates under Utah\'s distinctive property tax system. Owner-occupied primary residences receive a 45% Primary Residential Exclusion (Utah Constitution Art. XIII §3, statute 59-2-103) — meaning only 55% of fair market value is taxable. Non-primary residential (second homes, rentals not occupied 183+ days by single tenant) is taxed on 100% of FMV. Tax = (FMV × 55%) × Tax Rate. Utah\'s "Truth in Taxation" system (UCA 59-2-919) auto-adjusts rates downward when assessed values rise, so total revenue stays constant unless taxing entities vote for an increase (with public hearings required).

How the bill is built

Utah property tax follows a 4-step calculation. Step 1: Fair Market Value. The Box Elder County Utah Assessor's Office determines FMV annually using sales comparables and cost approaches. Step 2: Apply the 45% Primary Residential Exclusion (if owner-occupied primary). Taxable Value = FMV × 55%. Most homes carry the exemption forward from prior owner if used as primary residence. Step 3: Apply tax rate. Tax = Taxable Value × rate / $100. Box Elder County\'s combined consolidated rate is ~$1.09/$100 of FMV (≈$0.60% on taxable value, =~0.60% effective rate against full FMV). Step 4: Truth-in-Taxation. If the taxing entity\'s revenue would grow due to property value increases, rates auto-adjust downward — only if the entity wants MORE revenue does it hold a Truth-in-Taxation hearing.

The 45% Primary Residential Exclusion REQUIRES the property be used as a primary residence for 183+ consecutive days per year. Most Utah primary residences receive the exemption automatically — and it carries forward when a primary-residence home is sold to a new owner who continues to use it as a primary residence. Some counties require Form PT-19A application after ownership change. Failure to qualify means the property is taxed at 100% of FMV (45% higher tax). If a property switches between primary and non-primary residential use, the exemption is prorated. Receiving the exemption also creates a rebuttable presumption that the owner is domiciled in Utah for income tax purposes — meaningful for non-resident owners of Utah real estate.

Truth in Taxation (UCA 59-2-919) is unique to Utah — when property values rise, tax rates AUTOMATICALLY adjust downward so that the taxing entity\'s total revenue remains constant. Only if the entity wants MORE revenue does it hold a public Truth-in-Taxation hearing. This means rising property values do NOT automatically translate to rising tax bills (unlike most states where rate × rising value = rising tax). Utah\'s Truth-in-Taxation has been credited with keeping Utah\'s effective property tax rates among the lowest in the United States despite substantial home-value appreciation since 2018.

Utah\'s disabled-veteran exemption is tiered, not categorical. 100% disabled vets receive an exemption of the first ~$299,166 of taxable value (2025 figure, indexed). Since taxable value = 55% of FMV, this means a 100% disabled vet on a home with FMV up to ~$544K pays $0 in property tax — effectively full exemption for sub-$544K homes. Higher-value homes (Salt Lake County, Summit/Park City) still owe tax on the excess. This contrasts with SC, MD, VA, NJ, IA, MI, WI, PA — all of which provide categorical full vet exemptions regardless of home value.

2026 Box Elder County rate breakdown ($ per $100 of FMV (55% taxable value via 45% Primary Residential Exclusion), Brigham City district)

Taxing entity	Rate
Combined consolidated rate (~$1.09 / $100 of FMV × 55% taxable = ~0.60% effective)	1.0900
Combined total	1.0900

As of April 26, 2026 · From Box Elder County Utah Assessor's Office.

Note: Box Elder County is **northern Utah's gateway to Idaho and the historic Promontory Summit** — the site where the Central Pacific and Union Pacific railroads were joined on May 10, 1869, completing the First Transcontinental Railroad (the famous "Golden Spike" ceremony). Anchored by Brigham City (~20K, the seat — named after Brigham Young, the Mormon leader; home to the Brigham City LDS Temple, dedicated 2012), Tremonton (~10K), Perry, Willard, and Garland. The county hosts the **Golden Spike National Historical Park** (Promontory Summit), the **Bear River Migratory Bird Refuge** (a major Pacific Flyway stopover, ~80,000 acres of wetlands at the mouth of the Bear River), and **ATK / Northrop Grumman's Promontory Plant** (where the Space Shuttle solid rocket boosters were manufactured 1979-2011, currently producing solid rocket motors for SLS / Artemis program).

Note: Box Elder County effective property tax rates run approximately **0.60% — moderate by Utah standards**. Combined consolidated rates run ~$1.09/$100 of FMV. Median home values around $410K combined with the moderate rate produce median annual bills around $2,460.

Note: For relocation buyers: Box Elder County offers **the affordable northern Utah agricultural** option — substantially lower home prices than Davis or Weber counties, ATK / Northrop Grumman aerospace employment, and access to Bear River Migratory Bird Refuge wildlife recreation. The trade-off: extreme isolation from Salt Lake (Brigham City to downtown SLC ~60 min via I-15 + US-89), limited commercial amenities.

Deductions and exemptions for 2026

Utah homeowner property tax relief is concentrated in three mechanisms: (1) the constitutional 45% Primary Residential Exclusion (Art. XIII §3, statute 59-2-103) — applied automatically to most homes, (2) the Truth-in-Taxation revenue-cap system (UCA 59-2-919) that auto-adjusts rates downward when values rise, and (3) the income-tested Property Tax Abatement / Circuit Breaker for low-income seniors 66+. Utah\'s disabled-veteran exemption is tiered (effectively full for sub-$544K homes, partial for higher-value homes).

45% Primary Residential Exclusion (constitutional, automatic for most)

Utah\'s primary owner-occupant protection is constitutional (Art. XIII §3) — taxable value = 55% of FMV for owner-occupied primary residences. Most Utah homes get the exemption automatically; it carries forward when a primary-residence home is sold to a new owner. Some counties require Form PT-19A application after ownership change. The exclusion applies to the home + up to 1 acre of land. A primary residence requires 183+ consecutive days of occupancy per year (by owner, family, or single tenant).

Truth in Taxation (UCA 59-2-919)

Truth-in-Taxation is unique to Utah — when property values rise, tax rates automatically adjust downward so that taxing entities\' total revenue stays constant. Only if a taxing entity wants MORE revenue does it hold a public Truth-in-Taxation hearing. This indirect protection has been credited with keeping Utah\'s effective rates among the lowest in the United States despite substantial home-value appreciation since 2018.

Property Tax Abatement / Circuit Breaker (income-tested)

Utah\'s primary senior-specific protection is the Property Tax Abatement (also called the Circuit Breaker) — a refundable abatement up to $1,259/year (2025 limit, indexed) for seniors 66+ or widow/widowers with household income below ~$40,840 (2025). Some counties also offer Indigent Property Tax Abatement and Property Tax Deferral. Apply with County Clerk by September 1.

Disabled Veteran Exemption (tiered)

Utah\'s disabled-veteran exemption is tiered based on disability percentage. 100% disabled vets receive an exemption of the first ~$299,166 of taxable value (2025, indexed annually). Since taxable value = 55% of FMV, this means a 100% disabled vet on a home with FMV up to ~$544K pays $0 — effectively full exemption for most Utah primary residences. Higher-value homes (Summit/Park City, Salt Lake luxury) still owe tax on the excess.

Appealing your assessment

Utah property tax appeals follow a 3-tier process. Level 1: County Board of Equalization (CBOE). File written appeal by September 15 after receiving the Notice of Property Valuation (mailed by August 1 each year — Utah uses a calendar tax year). The CBOE holds informal hearings — present comparable sales or condition documentation. Level 2: Utah State Tax Commission. If denied, appeal to the State Tax Commission within 30 days. Level 3: District Court. Tax Commission decisions can be appealed on legal grounds. Most Utah appeals are resolved at Level 1.

Cities and towns in Box Elder County

Box Elder County contains 5 incorporated municipalities, ranging from Brigham City to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Box Elder County is subject to Box Elder County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Brigham City County seat	city	20,000
Tremonton	city	10,000
Perry	city	5,500
Garland	city	2,500
Willard	city	1,900

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Brigham City tax district. Other cities in Box Elder County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Box Elder County Utah Assessor's Office before relying on any estimate.

Frequently asked questions

When are Utah property taxes due?

Utah property taxes are due in a single payment by November 30 of each year. Tax notices are typically mailed by November 1 (after the September 15 valuation appeal deadline closes). Late payments after November 30 accrue penalty (typically 1% per month). Most Utah homeowners pay through escrow via mortgage servicer.

What is the 45% Primary Residential Exclusion and how do I qualify?

Utah\'s 45% Primary Residential Exclusion is constitutional (Art. XIII §3, statute 59-2-103) — for owner-occupied primary residences, taxable value = 55% of FMV. To qualify: the property must be used as a primary residence for 183+ consecutive days per year (by owner, family, or single tenant who is not a short-term renter). The exclusion applies to the home + up to 1 acre of land. Most Utah homes get the exclusion automatically; it carries forward when a primary-residence home is sold to a new owner who continues primary-residence use. Some counties require Form PT-19A application after ownership change. Failure to qualify means the property is taxed at 100% of FMV (45% higher tax).

How does Truth in Taxation work?

Truth in Taxation (UCA 59-2-919) is unique to Utah. When property values rise, tax rates AUTOMATICALLY adjust downward so that taxing entities\' total revenue stays constant. Only if a taxing entity wants MORE revenue does it hold a public Truth-in-Taxation hearing. This means rising property values do NOT automatically translate to rising tax bills (unlike most states where rate × rising value = rising tax). Truth-in-Taxation has been credited with keeping Utah\'s effective property tax rates among the lowest in the United States despite substantial home-value appreciation since 2018.

How does the Disabled Veteran exemption work in Utah?

Utah\'s disabled-veteran exemption is tiered based on disability percentage. 100% disabled vets receive an exemption of the first ~$299,166 of taxable value (2025 figure, indexed annually). Since taxable value = 55% of FMV, this means a 100% disabled vet on a home with FMV up to ~$544K pays $0 — effectively full exemption for most Utah primary residences. Higher-value homes (Summit/Park City, Salt Lake luxury) still owe tax on the excess. Lower disability percentages receive prorated exemptions. Surviving spouses of qualifying veterans may retain. Apply with County Assessor.

What senior property tax protections does Utah offer?

Utah does NOT have a senior property tax freeze. Senior-specific protection is the Property Tax Abatement (also called the Circuit Breaker) — a refundable abatement up to $1,259/year (2025 limit, indexed) for seniors 66+ or widow/widowers with household income below ~$40,840 (2025). Some counties also offer Indigent Property Tax Abatement (for very-low-income seniors) and Property Tax Deferral (allows seniors to defer payment until home sale). Apply with the County Clerk by September 1.

How do I appeal my Utah assessment?

Utah property tax appeals follow a 3-tier process. Level 1: County Board of Equalization (CBOE). File written appeal by September 15 after receiving the Notice of Property Valuation (mailed by August 1 — Utah uses a calendar tax year). The CBOE holds informal hearings. Level 2: Utah State Tax Commission. Within 30 days of CBOE decision. Level 3: District Court. Most appeals are resolved at Level 1. Comparable sales evidence is the most-effective basis for appeal.

About Box Elder County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Promontory Summit (in Box Elder County) is **where the First Transcontinental Railroad was completed on May 10, 1869** — the famous "Golden Spike" ceremony where Central Pacific Railroad and Union Pacific Railroad executives drove a ceremonial gold spike to symbolize the joining of the two railroads. The completion united the eastern and western United States by rail for the first time, reducing coast-to-coast travel time from 4-6 months (overland) to approximately 7 days. The Golden Spike National Historical Park preserves the meeting site with replica locomotives (Jupiter and 119) and the actual location where the spike was driven. The original Golden Spike is preserved at the Cantor Arts Center at Stanford University.

Hometown hero

Mr. Magnetic the Big Ol' Magnetism Sphere ( Box Elder County's most-distinctive figure may be the artist Andrew Goldsworthy

Andrew Goldsworthy (born 1956 in Cheshire, England) — the celebrated British environmental sculptor whose work uses natural materials (rocks, leaves, ice, branches) to create site-specific installations — has created multiple installations at the **Spiral Jetty** (Robert Smithson's 1970 earthwork on the Great Salt Lake's northern shore in Box Elder County). Other notable Box Elder figures include **Robert Smithson** (1938-1973, the American Earth artist who created Spiral Jetty in 1970 — a 1,500-foot-long counter-clockwise basalt-rock spiral extending from the Salt Lake shore that is among the most-iconic American Land Art works) and **Lloyd Stallings** (the local rancher whose family donated the land that became Bear River Migratory Bird Refuge).

Biggest annual event

Golden Spike anniversary + Box Elder Peach Days

The Golden Spike Anniversary (annual, May 10 at Promontory Summit) commemorates the 1869 completion of the Transcontinental Railroad with reenactments, the locomotive whistle ceremony, and historical programming. **Peach Days** (annual, second weekend of September in Brigham City, since 1904 — making it **one of the oldest continuously-celebrated harvest festivals in Utah**) celebrates the Box Elder peach industry — drawing 50,000+ attendees with the Peach Days Parade, peach-themed food vendors, and traditional Utah small-town programming. The Bear River Migratory Bird Refuge's annual Peach Days bird-banding programs are also a regional draw.

Property Tax in Box Elder County, 2026