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Updated 2025 Tax Year

Emery County
Property Tax Guide

Everything you need to know about property taxes in Emery County, UT. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
Approximately 0.65% effective rate, varies significantly by location due to special taxing districts
1st Due
Sep 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Emery County property taxes fund essential local services including schools, law enforcement, fire protection, road maintenance, and county government operations. The property tax system operates on a calendar year basis, with assessments based on market value as of January 1st each year. Property owners receive tax notices typically in late summer, with payments due by September 1st annually.

The effective tax rate in Emery County for 2025 is approximately 0.65% of assessed value, though actual rates vary significantly by location within the county due to special taxing districts. Your specific tax rate depends on which school district, fire district, water district, and other special service areas your property falls within. Properties in areas with additional bond measures or special assessments may have higher effective rates, while rural areas with fewer services may have lower rates.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County Levy~0.20%Core county services, administration
School District~0.35%Local school operations and facilities
Special Districts~0.10%Fire, water, library, cemetery districts
Total Estimated Rate~0.65%Combined rate (varies by location)

Rates shown are estimates for FY 2025 and vary by specific location within Emery County. Your actual rate depends on which special taxing districts serve your property. Contact the Emery County Assessor at (435) 381-5106 for your specific rate breakdown.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Emery County, property taxes are due in two installments:

First Installment
Sep 1
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Emery County are triggered by changes in property ownership or significant improvements that increase assessed value during the tax year. When you purchase property or complete new construction, a supplemental assessment may be issued to capture the difference between the previous assessment and the new value, prorated for the remaining months in the tax year.

For example, if you purchase a home in June that was previously assessed at $200,000 but sells for $350,000, you may receive a supplemental tax bill for the increased value ($150,000) covering July through December. The supplemental tax would be calculated as: ($150,000 × 0.0065) ÷ 12 months × 6 months = $487.50.

Example Calculation

$300,000 Property:

  • Assessed Value: $300,000
  • Minus Homestead Credit: $0 (if applied and qualified)
  • Net Taxable Value: $300,000
  • Annual Tax (0.65%): $1,950
  • Monthly Escrow: $162.50

$600,000 Property:

  • Assessed Value: $600,000
  • Minus Veteran Disability Credit: $0 (if applied and qualified)
  • Net Taxable Value: $600,000
  • Annual Tax (0.65%): $3,900
  • Monthly Escrow: $325

$1,000,000 Property:

  • Assessed Value: $1,000,000
  • Minus Low Income Homeowner Credit: $0 (if applied and qualified)
  • Net Taxable Value: $1,000,000
  • Annual Tax (0.65%): $6,500
  • Monthly Escrow: $541.67

Note: Tax credits require annual application and are not automatically applied. Contact Emery County Assessor for eligibility requirements.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Emery County require property tax escrow accounts, collecting monthly payments as part of your mortgage payment. Lenders typically collect 1/12th of your annual tax bill each month, plus a cushion of up to two months. Your lender pays the county directly when taxes are due on September 1st each year.

You should receive an annual escrow analysis from your lender showing the account balance and any adjustments needed. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. Property owners without mortgages must pay taxes directly to Emery County by the September 1st deadline to avoid penalties.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

When are property taxes due in Emery County? Property taxes for FY 2025 are due by September 1, 2025. Payments postmarked or made in person after this date incur the greater of a 2.5% penalty or $10.00 per property parcel.

What tax credits are available and how do I apply? Available credits include homeowner low income abatement, veteran disability credits (up to $521,620 value based on disability percentage), and elderly property tax deferral. All credits require application - none are automatic. Contact the County Assessor at (435) 381-5106 for applications and deadlines.

How does the homestead credit work? Utah's homestead-type protections primarily limit assessment increases rather than providing direct exemptions. You must apply with your county assessor, and benefits vary based on specific circumstances and income qualifications.

When are properties reassessed? Emery County assesses all properties annually as of January 1st. You'll receive assessment notices in spring, with appeal deadlines typically in May. Contact the Assessor's office for specific appeal procedures and deadlines.

What happens if I pay late? Late payments incur penalties of 2.5% or $10 (whichever is greater) per parcel. Interest may also accrue on unpaid balances, and properties can eventually be subject to tax sale proceedings.

Can I pay property taxes online? Contact the Emery County Treasurer's office at (435) 381-5106 for current online payment options and accepted payment methods.

How do special district taxes work? Your total tax rate includes levies from all districts serving your property (fire, school, water, etc.). District boundaries and rates vary throughout the county, which is why neighboring properties may have different total rates.

What if I disagree with my assessment? You have the right to appeal your assessment through a formal process. Appeals must be filed by specific deadlines (typically in May). Contact the County Assessor for appeal forms and procedures.

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