The Garfield County Assessor’s Office is responsible for assessing the taxable value of personal and real property in the county.
Real property includes residential, commercial and agricultural land and buildings.
What is Personal Property?
Taxable personal property is primarily that which is used in the operation of a business. For example: Everything other than real estate used in a business or to produce income. It includes such items as furniture, fixtures, office equipment, appliances, tools, machinery, signs, supplies, and equipment leased by the business. Businesses that require their employees to provide their own equipment need to either report the equipment or provide the County Assessor with a list of the employees.
Personal property is usually considered not permanently affixed to or a part of the real property. Real property generally consists of land and buildings. The International Association of Assessing Officers (IAAO) uses two common tests, i.e., the intention of the person who put the item in place and whether the item can be removed from the real estate without damage to the item or the real estate itself. A third “rule of thumb” test is whether the item is serving the building or whether the item is serving the process of production, manufacturing, etc.
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.
Failure to receive an affidavit does not excuse a person from filing or from the penalties on late returns. Utah law requires the Assessor to place an estimate of value and a penalty of $100 or 10% whichever is greater on the accounts of those businesses which have not returned the affidavit. Statutory citations regarding the assessment of personal property are contained in Title 59, Chapter 2 of the Utah Code.
New businesses should register with the Assessor when taking out a business license to avoid assessment of escaped property taxes. The personal property tax is collected and apportioned to the county, cities, school districts, and other taxing entities to pay for local governmental service.
In addition, the office works to assess the value of property, whether owned, leased or rented, that is used to operate a business, such as furniture, fixtures and equipment.
The valuation of property is an ongoing process. We strive ensure the information we provide is in accordance with Utah’s laws and delivered in a timely manner.
The office is committed to professional service to the taxpayers of Garfield County. Please feel free to contact us with any questions.
Joe Thompson, Assessor
Kade Fullmer, Chief Deputy Assessor
Laura Owens, Personal Property
9:00 a.m. to 12:00 p.m. and 1:00 p.m. to 5:00 p.m.
Garfield County Assessor/Courthouse
55 South Main Street
Panguitch, Utah 84759-0077
Garfield County Assessor
PO Box 77
Panguitch, Utah 84759-0077