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Updated 2025 Tax Year

Sevier County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by location and taxing districts, typically ranges from 0.8% to 1.2% of assessed value
1st Due
Nov 30
2nd Due
May 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Sevier County's property tax system serves as the primary funding mechanism for essential local services including public schools, county government operations, emergency services, and infrastructure maintenance. Property owners in Sevier County pay taxes based on their property's assessed value multiplied by the combined tax rates from various taxing entities that serve their specific location.

The effective property tax rate in Sevier County varies significantly depending on your property's location within special taxing districts such as school districts, fire districts, water districts, and municipal boundaries. Property taxes are assessed annually based on market value as of January 1st, with tax notices mailed by November 1st each year. Understanding your specific tax obligations requires identifying which taxing districts serve your property, as rates can differ substantially between areas within the county.

Section 2

What Makes Up Your Tax Bill

The 2025 property tax rates have not yet been finalized by the Sevier County Commission and will vary by taxing district. Below is the typical structure of property tax components:

ComponentRate RangeDescription
County Base LevyVariesGeneral county services and operations
School DistrictVariesLocal school district operations and facilities
Special DistrictsVariesFire, water, sewer, cemetery, and other local services
State Basic LevyVariesState-mandated basic school program

Note: Final rates for FY 2025-2026 will be determined by the Sevier County Commission through Resolution 2025-4, which accepts the certified tax rate. Your actual rate depends on which combination of special taxing districts serve your property location. Contact the Sevier County Assessor's office for your specific district assignments and current rates.

Section 3

When Are Property Taxes Due?

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

First Installment
Nov 30
Delinquent after Dec 10
Second Installment
May 31
Delinquent after Apr 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 Sevier County are additional property tax assessments that occur when there are changes in property ownership, new construction, or significant improvements to existing properties between regular assessment periods. These taxes are calculated based on the difference between the old assessed value and the new assessed value, prorated for the remaining months in the tax year.

For example, if you purchase a newly constructed home in March that wasn't included in the January 1st assessment, you would receive a supplemental tax bill covering the period from March through the end of the fiscal year. The supplemental tax would be calculated by taking the new assessed value, applying the current tax rate, and prorating it for the 10 remaining months of the tax year (10/12 of the annual tax amount).

Example Calculation

Below are property tax calculations for three different home values in Sevier County. Note that tax credits require separate applications and are not automatically applied:

$300,000 Home:

  • Assessed Value: $300,000
  • Available Tax Credits: Up to $11,500 exemption (if qualified and applied)
  • Net Taxable Value: $288,500 (assuming maximum exemption applied)
  • Estimated Annual Tax: Contact assessor for current rate
  • Estimated Monthly Escrow: Annual tax ÷ 12

$600,000 Home:

  • Assessed Value: $600,000
  • Available Tax Credits: Up to $11,500 exemption (if qualified and applied)
  • Net Taxable Value: $588,500 (assuming maximum exemption applied)
  • Estimated Annual Tax: Contact assessor for current rate
  • Estimated Monthly Escrow: Annual tax ÷ 12

$1,000,000 Home:

  • Assessed Value: $1,000,000
  • Available Tax Credits: Up to $11,500 exemption (if qualified and applied)
  • Net Taxable Value: $988,500 (assuming maximum exemption applied)
  • Estimated Annual Tax: Contact assessor for current rate
  • Estimated Monthly Escrow: Annual tax ÷ 12

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Sevier County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects 1/12 of your estimated annual property tax bill with each monthly mortgage payment, holding these funds in an escrow account until taxes become due.

Property tax payments are due October 1st annually, and your lender will typically pay the full amount directly to the county on your behalf before this deadline. Lenders are required to provide an annual escrow analysis showing how your funds were used and any adjustments needed for the coming year. If your property taxes increase due to assessment changes or rate increases, your monthly escrow payment will be adjusted accordingly, usually with 60 days notice from your lender.

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

Q: When are property taxes due in Sevier County? A: Property taxes are due October 1st each year for the current fiscal year. If unpaid by this date, taxes become delinquent and subject to penalties and interest.

Q: What property tax credits are available and how do I apply? A: Sevier County offers up to $11,500 in property tax exemption for qualified properties. There are no income or age requirements for this basic exemption, but you must apply. Additional programs may include low-income abatement and veteran exemptions, all requiring separate applications.

Q: Is there a homestead credit that limits assessment increases? A: Utah does not have an assessment cap system. Property assessments can increase to full market value annually. Contact the county assessor about available exemptions that may reduce your taxable value.

Q: When do I need to apply for tax credits or exemptions? A: Most property tax exemptions and credits require annual application. Contact the Sevier County Assessor's office for specific deadlines, which are typically early in the calendar year.

Q: How can I appeal my property assessment? A: Property owners can appeal their assessment through the Sevier County Board of Equalization. Appeals must typically be filed within 45 days of receiving your assessment notice.

Q: What happens if I pay my taxes late? A: Taxes become delinquent after October 1st. Late payments are subject to penalties and interest charges that accrue monthly until paid in full.

Q: Can I pay my property taxes online? A: Contact the Sevier County Treasurer's office to inquire about online payment options and accepted payment methods.

Q: How do special district taxes affect my bill? A: Special districts for services like fire protection, water, and sewer add separate line items to your tax bill. The specific districts that serve your property depend on your location within the county.

Q: When will I receive my property tax notice? A: Property tax notices are mailed on or before November 1st each year, giving property owners nearly a full year to plan for the October 1st due date.

Q: How often are properties reassessed? A: Properties are assessed annually as of January 1st each year, with assessments reflecting current market conditions and any improvements made to the property.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
the state of utah county of sevierutah.gov
02
Tax Doc
Local Property Tax in Tennesseetn.gov
03
Wildfires | Fruit Heights City, UT - Official Websitefruitheights.gov
04
Treasurersevier.utah.gov
05
Tax Doc
Property Taxseviercountytn.gov
06
State
Pub 31 | Utah State Tax Commissiontax.utah.gov
07
State
Pub 36 | Utah State Tax Commissiontax.utah.gov
08
Tax Doc
Pub-36 Property Tax Abatement, Deferral and Exemption ...tooeleco.gov
09
Tax Doc
Pub 36, Property Tax Abatement, Deferral and Exemption ...files.tax.utah.gov
10
State
Combined Rate - Utah State Tax Commissiontax.utah.gov
All sources verified as of 2025 Tax Year

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