Millard Property Tax 2026 rates reflect a millage rate in Millard County that many homeowners compare to the state average of 0.55%, with Oak City at 0.55% and Leamington at 0.60% for the current year. The Millard County Assessor’s Office offers a Millard property tax calculator online, letting users input market value, exemptions, and the 55% residential assessment factor to see the exact bill before the Millard property tax payment deadline in July. Residents can check their Millard property tax assessment notice explanation through the public search portal at https://millardcounty.org/departments/assessor/county-property-information-search/ or call (435) 743‑5719 for clarification on the Millard property tax exemption eligibility, including senior citizen tax relief and circuit‑breaker programs. If the computed amount seems high, the Millard property tax appeal process steps guide owners to file with the Board of Equalization by the September deadline, using comparable sales and supporting documents. For those who overpay, the Millard property tax refunds schedule outlines when refunds are mailed after the board’s decision.
Millard Property Tax also touches on deductible expenses for homeowners, such as mortgage interest and property insurance, which can lower taxable income on federal returns. The Millard tax collector office hours and contact details help taxpayers arrange payment plans options when facing Millard property tax penalties for late payment. Investors with rental properties should note that Millard property tax on rental income follows the same assessment rules but may affect the Millage rate calculation for commercial parcels. Current data on Millard real estate tax history trends show a modest increase in the millage rate after the 2026 adoption of new‑growth calculations, prompting many to review their Millard tax lien auction list for potential opportunities. Finally, the Millard property tax credit programs 2026 provide additional relief for low‑income families, complementing the broader exemption and relief landscape.
Search Millard County Property Tax
Finding Millard County Property Tax records starts at the public search portal run by the Millard County Assessor’s Office. Taxpayers can look up parcel numbers, ownership data, assessed values, and tax history through the official Millard County government website at https://millardcounty.gov/. This portal works for residential, agricultural, commercial, and vacant land parcels located within Millard County, Utah.
To begin the search, open the link and enter one of the following details:
- Parcel number
- Property address
- Owner name
- Subdivision name
After entering a search term, the system displays parcel maps, tax bill amounts, exemption status, and payment history. Residents who need help with the search tool can contact the Assessor’s Office during regular weekday business hours using the contact information listed on the official county website.
Millard County Property Tax Rates
Millard County Property Tax rates vary by city and tax area inside the county. The statewide Utah average sits at roughly 0.55%, but local rates in Millard County range from about 0.55% to 0.65% depending on the specific taxing district. Property owners can review current millage rates through the official search portal and compare local figures against statewide data.
Common Millard County areas and their recent property tax rates include:
| Area | Approximate Effective Rate |
|---|---|
| Delta | 0.65% |
| Fillmore | Varies by district |
| Oak City | 0.55% |
| Leamington | 0.60% |
| Statewide Utah Average | 0.55% |
Local taxing entities, school districts, water districts, and county government each set a portion of the total rate. Millard County commissioners approved the 2026 county tax rate after applying roughly $3 million in newly calculated growth to reduce the county portion of property tax bills for residents.
How to Calculate Property Tax in Millard County
Calculating Millard County Property Tax uses the assessed value, the residential exemption factor, and the combined millage rate. Utah taxes primary residences on only 55% of fair market value, and second homes or rental properties are assessed at 100% of market value. The county assessor assigns each parcel an assessed value, and the tax rate applies to that figure.
The basic formula looks like this:
- Determine the fair market value of the property
- Multiply the market value by the assessment ratio (55% for primary residences, 100% for other properties)
- Multiply the taxable value by the local millage rate
- Subtract any exemptions that apply (senior, veteran, circuit breaker)
For example, a primary residence worth $300,000 in Millard County would have a taxable value of $165,000 before exemptions. Applying a combined rate of 0.60% would produce an annual tax bill near $990 before credits. Property owners can use online tools to estimate bills based on market value and exemptions, and they can verify the actual bill through the assessor portal.
Millard County Property Tax Exemptions
Millard County Property Tax exemptions help qualifying homeowners reduce their annual tax bill. The Utah State Legislature created several programs that apply to primary residences in Millard County. Each exemption carries its own eligibility rules and application requirements. Applications for tax relief are available through the Millard County Auditor’s Office, as published at https://millardcounty.gov/applications-for-tax-relief-now-available/.
| Exemption Program | Eligible Applicants |
|---|---|
| Primary Residence Reduction | Owner-occupied homes (assessed at 55% of FMV) |
| Senior Citizen Property Tax Abatement | Age 65+ or disabled with qualifying income |
| Disabled Veteran Exemption | Veterans with service-connected disabilities |
| Circuit Breaker Abatement | Low-income owners and renters |
| Indigent Abatement | Households with limited income and assets |
Property owners can request the forms from the County Auditor’s Office, complete them, and submit supporting documents such as proof of age, income statements, or disability records. The Circuit Breaker abatement provides up to $1,259 in relief for qualifying applicants age 65 or older, or disabled, with household income at or below $40,016 for 2026.
Millard County Property Tax Payment Process
Millard County Property Tax payments are collected annually through the County Treasurer’s Office. Property owners receive a tax notice each year that shows the assessed value, exemptions applied, taxes owed, and the payment deadline. Refer to the official county tax notice for the current year’s billing and due-date information.
Taxpayers can pay their property tax bill in several ways:
- Online payment through the county treasurer’s payment portal
- Mail payment to the county treasurer’s office
- In-person payment at the courthouse during office hours
- Payment through a mortgage escrow account
Millard County participates in Utah’s tax sale process for delinquent parcels. In accordance with Utah Code Section 59-2-1351.5, any sale funds above the amount needed to satisfy delinquent taxes, penalties, interest, and administrative costs are treated as unclaimed property under Title 67, Chapter 4a, the Unclaimed Property Act.
Millard County Property Tax Appeal Process
Millard County Property Tax appeals allow property owners to challenge the assessed value of their parcel. Utah Code Section 59-2-1004 governs appeals to the county Board of Equalization, and the deadline to file with the county Board of Equalization falls on September 15 of each year. Property owners who miss this date may lose the right to appeal for that tax year.
The appeal process includes these steps:
- Review the valuation notice mailed by the assessor
- Gather evidence such as comparable sales, an independent appraisal, or photos showing property defects
- Complete the appeal form available from the County Assessor’s Office
- Submit the form and supporting documents before the September 15 deadline
- Attend the public hearing scheduled by the Board of Equalization (the board typically meets September through October)
- Receive a written decision from the board
Property owners who disagree with the county board’s decision can appeal further to the Utah State Tax Commission within 30 days of the board’s decision. The Commission reviews the case under Utah Code Section 59-2-1006 and issues a final ruling.
Senior Citizen Tax Relief in Millard County
Millard County Property Tax relief for senior citizens provides meaningful savings for residents age 65 and older. The state administers the Circuit Breaker program, which limits the amount of property tax paid based on household income. Older adults who own or rent their primary residence may qualify for full or partial abatement of their tax bill.
Common eligibility factors include:
- Age 65 or older (or disabled at any age)
- Household income at or below the state threshold
- Property used as the primary residence
- Application submitted before the county deadline
Beyond the Circuit Breaker, Millard County residents can apply for additional state-funded programs. These programs are voluntary, so property owners must file an application to receive the credit. The Millard County Auditor’s Office processes applications.
Millard County Late Payment Penalties and Payment Plans
Millard County Property Tax late payment penalties begin accruing immediately after the payment due date shown on the annual tax notice. Utah law charges interest and a flat penalty on delinquent taxes, and continued non-payment can lead to a tax lien on the property. The county treasurer publishes a tax sale list each year, and parcels with multiple years of unpaid taxes may appear on that list.
Property owners who cannot pay the full amount on time have several options:
- Request a payment plan through the county treasurer
- Pay past-due taxes before the annual tax sale
- Borrow against home equity to satisfy the balance
- Apply for tax relief programs that forgive part of the bill
Taxpayers facing financial hardship should contact the treasurer’s office as soon as possible to discuss arrangements. Early communication often prevents additional penalties and keeps the parcel off the delinquent tax sale list.
Millard County Tax Lien Auctions
Millard County Property Tax lien auctions take place each year for parcels with delinquent taxes. The county publishes the list of qualifying parcels in advance, and investors or neighbors may bid on the liens. Successful bidders pay the delinquent amount, plus penalties and interest, and the property owner must repay the lien with interest to clear the title. The Millard County tax sale information is published at https://millardcounty.gov/your-government/elected-officials/auditor/tax-sale/.
Key points about the tax sale process:
- The sale follows Utah Code Section 59-2-1351.5
- Excess sale funds become unclaimed property
- Redemption periods apply after the sale
- Bidders should review the Millard County delinquent tax sale ordinance before participating
The Millard County Auditor’s Office maintains the official tax sale records and can answer questions about specific parcels, minimum bids, and redemption requirements.
Millard County Property Tax on Rental Properties
Millard County Property Tax on rental properties uses the same statutory framework as owner-occupied homes, but with key differences. Rental properties are assessed at 100% of fair market value, with no primary residence reduction. Income and expense statements do not change the assessed value; the assessor bases the value on market data and property characteristics.
Rental property owners should consider these factors:
- Higher taxable value compared to primary residences
- Possibility of a higher millage rate in commercial districts
- Federal deductions for property taxes paid on rental income
- State and local filings for rental business operations
Owners who believe the assessed value is too high can appeal through the same Board of Equalization process. Comparable rental properties and documented rental income can support a reduction request.
Millard County Property Tax Deductible Expenses
Millard County Property Tax paid on a primary residence or rental property may qualify for federal income tax deductions. Homeowners who itemize deductions on Schedule A can include property taxes paid, subject to the $10,000 SALT cap combined with state and local income taxes. Rental property owners report property taxes on Schedule E.
Common deductible expenses for property owners include:
- Millard County Property Tax paid during the tax year
- Mortgage interest on the property loan
- Private mortgage insurance premiums
- Home equity loan interest (for funds used to buy, build, or improve the home)
- Property insurance premiums
Taxpayers should keep records of all property tax payments, including the county tax notice and canceled checks or payment receipts. Working with a tax professional helps confirm which deductions apply to each situation.
Millard County Property Tax Assessment Notice Explanation
Millard County Property Tax assessment notices arrive in the spring of each year. The notice lists the parcel number, property address, owner name, assessed value, classification, exemptions, and the date by which an appeal must be filed. Reading the notice carefully helps property owners spot errors in the square footage, classification, or ownership data.
The notice typically includes:
- Parcel identification number
- Property classification (primary residential, secondary, agricultural, commercial)
- Taxable value after exemptions
- Prior year value for comparison
- Deadline to appeal to the Board of Equalization
Property owners who find incorrect data on the notice can contact the Assessor’s Office using the contact information posted on the official Millard County website. Documentation such as surveys, deeds, or building records helps resolve disputes quickly.
Millard County Real Estate Tax History Trends
Millard County Property Tax history shows modest growth in tax rates over recent years, with periodic adjustments tied to new-growth calculations. The 2026 budget cycle applied roughly $3 million in newly calculated growth to lower the county portion of tax bills, a result of legislative changes under HB 378 that altered how growth is calculated.
Several patterns appear in the recent tax history:
- Steady increase in assessed values for residential parcels
- Higher growth in agricultural and commercial classifications
- Use of new-growth revenue to offset rate increases
- Continued state-wide average near 0.55% effective rate
Historical budget reports for Millard County and other local entities can be reviewed through the Millard County Auditor’s Office at https://millardcounty.gov/your-government/elected-officials/auditor/budgets/ and the Utah State Auditor’s Office. These reports show expenditures by department and help residents see how property tax dollars are spent.
Millard County Property Tax Refunds
Millard County Property Tax refunds are issued when taxpayers overpay or when an appeal or exemption lowers the bill. Refunds can result from corrected assessments, successful appeals, duplicated payments, or approved tax relief programs. The County Treasurer’s Office processes refunds and issues payments by mail or direct deposit.
Common reasons for a refund include:
- Successful appeal to the Board of Equalization or Tax Commission
- Approved Circuit Breaker or indigent abatement
- Incorrect assessed value later corrected by the Assessor
- Duplicate payment or misapplied funds
The refund schedule depends on the type of adjustment and the timing of approval. Most refunds process within several weeks after the county finalizes the change. Taxpayers can check the status of a refund by contacting the Treasurer’s Office directly using the official county website.
Millard County Property Tax Credit Programs
Millard County Property Tax credit programs supplement the standard exemption structure. The state funds several programs, and the County Auditor’s Office administers them at the local level. These programs provide direct reductions in tax bills or direct payments to qualifying applicants.
Available programs include:
- Circuit Breaker property tax abatement
- Disabled veteran property tax exemption
- Indigent property tax abatement
- Active-duty military exemption
- Blind or disabled exemption
Each program has its own income limits, age requirements, and application deadlines. Taxpayers should request applications early to allow time for review and approval before the bills become due.
Millard County Property Tax Brackets by Income Level
Millard County Property Tax relief uses income thresholds to determine eligibility. The Circuit Breaker program sets a maximum household income, and benefits phase out as income rises. The Department of Workforce Services publishes updated income limits each year.
Typical income-based factors include:
- Base income threshold for seniors and disabled residents
- Higher thresholds for surviving spouses
- Adjustment for household size
- Asset limits for certain programs
Taxpayers can request a current income limit table from the County Auditor’s Office or review the published state guidelines.
Millard County Assessor Office
The Millard County Assessor’s Office handles property valuation, classification, and exemption administration. The office maintains parcel records, updates ownership data, and supports the public search portal used by residents, title companies, and real estate professionals.
Key functions of the Assessor’s Office include:
- Annual valuation of all real property in the county
- Tracking ownership transfers and new construction
- Administering exemption applications
- Supporting the Board of Equalization process
- Publishing property records and parcel data
Millard County Recorder Office
The Millard County Recorder’s Office records legal documents related to real property, including deeds, mortgages, liens, and other recorded instruments. The recorder’s index supports title searches, ownership verification, and legal research.
Common records available through the Recorder’s Office include:
- Warranty deeds and quitclaim deeds
- Mortgages and releases of mortgage
- Liens and satisfactions
- Survey maps and plats
- Notice of completion forms
Documents can be requested through the Recorder’s Office in person or by mail. The Recorder’s Office charges statutory recording fees for each document submitted.
Contact, Local Details, and Map
The Millard County Assessor’s Office and the Millard County Recorder’s Office serve property owners at the county seat in Fillmore, Utah. Both offices are located in the county courthouse complex. Taxpayers can visit the offices in person or use the official online portals at https://millardcounty.gov/ for most property tax services.
| Department | Website |
|---|---|
| Millard County Government (Main Portal) | https://millardcounty.gov/ |
| Millard County Auditor – Tax Relief Applications | https://millardcounty.gov/applications-for-tax-relief-now-available/ |
| Millard County Auditor – Tax Sale | https://millardcounty.gov/your-government/elected-officials/auditor/tax-sale/ |
| Millard County Auditor – Budgets | https://millardcounty.gov/your-government/elected-officials/auditor/budgets/ |
For current phone numbers, email addresses, and office hours, refer to the contact information listed on the official Millard County government website at https://millardcounty.gov/.
Frequently Asked Questions
Millard Property Tax services help owners understand what they owe, where to pay, and how to lower a bill. The Assessor’s Office, Tax Collector, and online portal work together so residents can check assessments, request exemptions, and meet deadlines without surprise. Knowing the rates, payment dates, and appeal steps saves money and avoids penalties.
What is the current Millard property tax rate and how is it calculated?
The 2026 Millard County tax rate sits near 0.55 % of assessed value. The Assessor values land at 100 % of market price, then applies the rate to that number. For a home worth $300,000, the bill equals $1,650 annually. Rates differ for cities like Delta (0.65 %) and Oak City (0.55 %). Use the online calculator at the Assessor’s portal to plug in your parcel number and see the exact amount.
When must Millard property tax be paid and what are the penalties for late payment?
Payments are due each July. If the bill isn’t cleared by the deadline, a 5 % surcharge applies, followed by a $25 interest charge each month after the first 30 days. Paying early avoids the extra cost and keeps your account in good standing. The Tax Collector accepts electronic payments, mail‑in checks, and in‑person cash at the Millard County office.
How can I find out if I qualify for a Millard property tax exemption?
Exemptions target seniors, disabled veterans, and low‑income owners. To check eligibility, log into the Assessor’s search portal, locate your parcel, and click “Exemptions.” If you’re 65 + or receive a qualifying disability, the senior exemption removes 45 % of the assessed value, reducing the bill dramatically. Submit the exemption form before the July deadline to lock in the reduction.
What steps should I follow to appeal a Millard property tax assessment?
First, review your assessment notice for errors. Then, gather comparable sales from the past six months. File an appeal online or drop it off at the Assessor’s Office before September 15. Attend the Board of Equalization hearing in October and present your data. If the board denies the appeal, you may petition the State Tax Commission within 30 days.
Where can I use a Millard property tax calculator and what information do I need?
The online calculator lives on the Assessor’s website at https://millardcounty.org/departments/assessor/county-property-information-search/. You’ll need the parcel number, market value, and any applicable exemptions. Enter the numbers, click “Calculate,” and the tool displays the yearly tax, monthly payment, and potential savings from exemptions. This quick check helps you budget before the July due date.