|
If
you would like detailed information on the business
personal property tax, please see the INSTRUCTIONS page on the Utah State Tax Commission's website.
Please note that you will need to use Weber County's
classification guide (see FORMS below) not the classification guide from the Tax Commission
to file with Weber County..
See STEP-BY-STEP INSTRUCTIONS on how to calculate your tax amount due. Read Instructions
for Business Owners first.

Click Here to Start the Online Filing Process -->
INSTRUCTIONS
FOR BUSINESS OWNERS
Information
that all businesses should know:
- If
you no longer own your business, please fill out our Online Form or print off
the Business Change Form.
Complete the form and mail to our office at: 2380 Washington
Blvd, Suite 380 Ogden, UT 84401.
- Your
return and payment are due on or before May
15, 2012. Accounts not satisfied
by May 15, 2012 will be subject to penalty and interest at the
rate of 7.00% annually.
- Please
retain a detailed copy of your tax return. This
information will be required should the County perform
an audit of your account.
- If
you do not know your current tax rate, please call
our office at (801) 399-8572.
- Property Class 4 additional information / http://propertytax.utah.gov/schedules/class04.html
- Definition of Acquisition Cost / http://propertytax.utah.gov/schedules/instructions.html
Additional pertinent legislative changes/reminders: (Utah Code 59-2-306(2)(a) A signed statement "shall be filed on or before May 15 of the year statement ... is requested by the county assessor."
Penalty for failure to file signed statement:(Utah Code 52-2-307) "Each person who fails to file the signed statement required by section 59-2-306 ... shall pay a penalty equal to 10% of the estimated tax due but not less that $25 for each failure to file a signed and complete statement."
CERTIFIED MAIL NOTIFICATION no longer required to notify taxpayer of impending penalty:(Utah Code 52-2-307(2)(b)) "The penalty under Subsection (1)(a) ... may not be imposed until 30 days after the postmark date of mailing of a subsequent notice." That subsequent notice will be mailed in a timely manner prior to the filing deadline of May 15, 2012 ... therefore the late filing penalty will be "applied to all accounts that have not filed by May 15, 2012. The penalty is not appealable."
Businesses
that are new and have not filed previously. You will need to fill out the Personal Property
Statement Form below and send it in to our office.
Use the 2012 Valuation Schedules to determine the market
value for each asset. A sample of this is listed
below.
Businesses that have previously
filed. Our office already
has summarized value information from your 2011 return.
If you need a copy of this, please contact our office
at (801) 399-8572. Using Schedule A, please add
any personal property you purchased in 2011 and/or delete
any property sold or disposed of in 2011. If your summarized value information contains property clsf 500, this is no longer valid. please contact our office for information regarding this classification.
Leasing
Companies.
Statute requires you to report business assets except
Real Property (land and buildings) you own as of January
1, 2012 on the Personal Property Statement Form
below. You can compute your own tax by selecting
the correct property code and percent good figure from
the Valuation Schedules below. Apply that percent
good to the cost new to arrive at the market value.
Next, multiply the total market value by your tax rate.
Please call our office at (801) 399-8572 for your current
tax rate. This will give you the tax amount due. Please provide us with a list of the names and addresses
of the companies and individuals that you are leasing
to in Weber County only.
STEP-BY-STEP
INSTRUCTIONS TO CALCULATE TAX AMOUNT DUE
(Use
the forms in the table below to complete this process)
Step
1:
Find the asset's Property Code and Percent Good according
to the year the asset was acquired on the Valuation
Schedule.
Step
2:
Calculate the Market Value by multiplying the asset's
Cost New by the asset's Percent Good.
Step
3:
Complete this process for every asset that your business
has as of January 1st.
Step
4:
Add each asset's market value to arrive at the Total
Market Value.
Step
5:
Calculate the Tax Amount Due by multiplying the Total
Market Value by the Tax Rate. If you do not have
your current tax rate, please contact our office at
(801) 399-8572.
Example:
Sample Schedule D
2012 Business Personal Property Letters & Forms
|
|
2011 Business Personal Property Letters & Forms
|
|
2010 Business Personal Property Letters & Forms
|
|
Prior Years
2009 Business Personal Property Letters & Forms
|
|
2008 Business Personal Property Letters & Forms
Documents in FlashPaper are generally quicker to download
|
| Letter for Existing Businesses |
|
|
| Letter for Leasing Companies |
|
|
| Personal Property Statement Form |
|
|
| Personal Property Schedule A (Acquired & Disposed Property) |
|
|
| Valuation Schedule |
|
|
| 2007 Area Tax Rates |
|
|
| |
|
|
|
2007 Business Personal Property Letters & Forms
Documents in FlashPaper are generally quicker to download
|
| Letter for Existing Businesses |
|
|
| Letter for Businesses with Personal Property less than $50,000 |
|
|
| Letter for Leasing Companies |
|
|
| Personal Property Statement Form |
|
|
| Personal Property Schedule A (Acquired & Disposed Property) |
|
|
| Valuation Schedule |
|
|
| 2006 Area Tax Rates |
|
|
| |
|
|
|
2006 Business Personal Property Letters & Forms
Documents in FlashPaper are generally quicker to download
|
| Letter for Existing Businesses |
|
|
| Letter for Businesses with Personal Property less than $50,000 |
|
|
| Letter for Leasing Companies |
|
|
| Personal Property Statement Form |
|
|
| Personal Property Schedule A (Acquired & Disposed Property) |
|
|
| Valuation Schedule |
|
|
| 2005 Area Tax Rates |
|
|
| |
|
|
|
|