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EXEMPTION APPLICATION

Legislation that was passed in 2025 states that a business with a taxable value LESS THAN $30,100 may be exempt from Personal Property Tax. You MUST sign this section in order to apply for this exemption. Also, all the enclosed forms MUST be COMPLETED AND RETURNED to our office by the May 15th 2026 due date in order to qualify for this exemption. The Personal Property Statement is subject to review and audit. If you do not qualify for this exemption, we will notify you and payment will be due 30 days from the notification.

If these forms are not returned in a timely manner, no exemption will be allowed.

Return forms and make checks payable to:

Duchesne County Assessor
PO Box 998
Duchesne, UT 84021
bshiner@duchesne.utah.gov

If you have more than one account, please send separate payments for each account. Put account numbers on each check submitted.

If this business has CLOSED, has changed OWNERSHIP, or has changed NAMES, please make a notation of these changes and return the form to our office.

If you need an extension please contact us.

PLEASE NOTE: PERSONAL PROPERTY TAXES ARE DUE May 15, 2026. INTEREST WILL BE CHARGED AT 10.00% PER ANUM ABOVE THE CURRENT FEDERAL DISCOUNT RATE ON ALL PAST DUE ACCOUNTS AFTER THAT DATE.

Pertinent Code Citations for Personal Property Assessment:

PENALTY: 59-2-307 “Any person who willfully refuses: (a) to make the statement required by section 59-2-307, (b) to appear and testify when requested by the assessor, shall pay a penalty equal to 10% of the estimated tax due, but not less than $25 for each failure to file a singed and completed statement. PENALTIES WILL NOT BE WAIVED, NO EXCEPTIONS.

APPEAL: 59-2-1005 (2) Any taxpayer dissatisfied with the taxable value may appeal by filing an application no later than 30 days after the mailing of this notice. Appeal forms may be obtained from the Duchesne County Auditor’s Office, 734 North Center Street, Duchesne, Utah 84021 or by phone 435-738-1117.

If taxes are not paid, Utah code 59-2-1303 authorizes the Assessor to collect delinquent taxes through seizure and sale. The Assessor may attach delinquent taxes to real property.

We have trained staff available to assist anyone who needs help completing the Signed Statement of Personal Property. Telephone inquires are welcome at (435)738-1117.

IF YOU DO NOT SUBMIT A SIGNED STATEMENT, THE ASSESSOR WILL ESTIMATE THE VALUE OF YOUR PERSONAL PROPERTY AS REQUIRED BY UTAH CODE ANNOTATED 59-2-307.

UTAH LAW PROVIDES THAT AN ESTIMATE SHALL NOT BE REDUCED BY THE COUNTY BOARD OF EQUALIZATION OR BY THE STATE TAX COMMISSION.