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Personal Property
Taxable personal property includes items used in business operations or income production, excluding real estate, and is subject to assessment for taxation.

What is Personal Property?

The Utah County Assessor is responsible for the equitable and fair assessment of all taxable properties in Utah County. Personal Property is valued based on schedules developed by the Utah State Tax Commission. All non-exempt tangible personal property is valued and assessed annually by the Personal Property Division of the Assessor's Office. 

The Personal Property Division is also responsible to assess the value of motor vehicles, boats, and "manufactured housing" more commonly known as mobile homes. Registered vehicles are assessed a fee at the time of registration.

Examples of Personal Property: Furniture, fixtures, machinery, appliances, tools, signs, and office equipment like computers, phones, wall décor, etc.
The forms below are provided for your convenience when preparing your business personal property filing, including Schedule B and Schedule D. Use the new business owner form to add an individual to the account or register a recently purchased business. All forms can be submitted via email at
personalproperty@utahcounty.gov.
Schedule B
Equipment list
Schedule D
Leased or rented equipment
New Business Owner Information
New business information
Exemption Form
Must accompany a current filing submission
Account Information Change
Moved, closed, or sold
Motor Vehicle Refund Request - State
Claim for Refund of Motor Vehicle Fees or Sales Tax
Motor Vehicle Refund Request - County
Request of fees paid on motor vehicles
Tax Appeal Form
Real Property and Business Personal Property appeal
Penalty Reduction Form
Request for reduction in penalties / fees with Treasurer’s Office pertaining to businesses

How is Personal Property Value Assessed?

All businesses are required to declare their taxable property to the Assessor annually by way of a self-assessing statement. The statements are mailed to all businesses on the tax rolls at the beginning of each year. The taxpayer can file an electronic copy online or fill out a hard copy and return it no later than May 15th, unless otherwise specified on the Confidential Annual Personal Property Tax Statement. 

To help you estimate the remaining value of an asset over time, use ourPercent Good Rate Table.

FAQ

Other Department’s Responsibilities

Recorder
The Recorder’s Office records property transactions, and the Assessor’s Office uses them to assess property values for taxes.
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Auditor
The Auditor’s Office oversees and audits property tax assessments made by the Assessor’s Office.
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Treasurer
The Treasurer’s Office collects and manages the payment of property taxes, while the Assessor’s Office sets the property value.
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