Frequently Asked Questions (FAQ)
- What does the County Auditor do?
- Where can I find information relating to property tax appeals?
- Where can I find CAFRS, and official budget documents?
- Where can I find internal audit reports?
- Who does what in the property tax system?
- Where do my property taxes go?
- Why have my property taxes increased when my property's value decreased?
- What is the real property tax sale?
What does the County Auditor do?
The County Auditor is an elected official who, by State and County Ordinance is the Chief Budget Officer of the County. The Auditor issues the Comprehensive Annual Financial Report (CAFR), prepares the annual budget and 5 year plan, reviews debt and bonding, pays County bills and issues payroll.
In addition, the Auditor also conducts audits of individual County organizations to evaluate both financial controls and program performance.
Lastly, the Auditor shares management duties regarding the real property tax system with the Recorder, Assessor, and Treasurer. The Auditor's Tax duties include computing and issuing real property tax valuation notices, administering the appeals process, reconciling tax collections, and conducting the annual tax sale of delinquent properties.
Information on any facet of the property tax appeals process can be found at the Tax Administration web site.
Where can I find CAFRS, and official budget documents?
The auditor produces the CAFR and official budget documents. CAFRS can be found here, and official budget documents here.
Where can I find internal audit publications?
Internal Audit Division publications can be found here.
Who does what in the property tax system?
| Elected Official | Responsibilities |
|---|---|
| Auditor |
|
| Assessor |
|
| Recorder |
|
| State Tax Commission |
|
| Tax Administration |
|
| Taxing Entities |
|
| Treasurer |
|
Where do my property taxes go?
Why didn't my property taxes decrease when my property's value decreased?
Public services, such as schools, police, roads, garbage pickup, recreation centers, and libraries are funded by property taxes. Unfortunately, the cost of public services has not gone down. The County or other taxing entities still raise the same amount of money to pay for these services. When property values decrease the tax rate must increase to maintain these revenues. The increased tax rates permits the entity to maintain the same basic level of services.
If a taxing entity proposes an increase in property taxes above the level of taxes collected (or revenues received) from the prior year, they must hold a public hearing to disclose the reasoning for the increase and the estimated increase. Your notice of "valuation" and tax change will list those entities proposing increases and the time and location of the public hearing. If you feel your taxing entity should not raise taxes beyond last year's level, you should plan to attend the public hearing and voice your opinion there. Please note that neither Salt Lake County nor the Board of Equalization has control over rate setting and revenues collected by other taxing entities. Contact those taxing entities directly if you wish to receive detailed information about their budgets.
What is the real property tax sale?
On March 15th of the current year, the County Auditor sets aside or certifies for tax sale parcels which have unpaid property taxes for the preceding five years. Properties certified for the tax sale (known as the "Final Tax Sale") are advertised in a paper of general circulation for 4 weeks prior to the sale date. The sale date is usually held on the 4th Thursday in May of the current year. However, the tax sale may occur anytime in May or June. All proceeds from the sale go to pay off the delinquent property taxes. Properties certified for sale may only be redeemed by paying the delinquent property taxes in the Treasurer's Office. Properties can be redeemed any time prior to the actual tax sale.
For all details regarding the Tax Sale, please see the page and FAQ devoted soley to this topic on the Tax Sale page.
