Utah's property tax rate is set by your county and city, not the state, so the amount you owe depends on where your property sits

Utah has no statewide property tax rate. Instead, each county and city sets its own tax rate, which is why a home worth $300,000 in one county might have a different tax bill than an identical home in another county. The state does set rules about how property is valued and what can be taxed, but the actual rate you pay comes from your local government.

Property tax in Utah is calculated by multiplying your property's assessed value (usually a percentage of its market value) by your local tax rate. The county assessor determines the assessed value, and the city or county treasurer collects the tax. Most homeowners pay property tax once a year, though some counties allow semi-annual payments.

If you own rental property, commercial property, or vacant land, the assessment process and rates may differ from residential property. Agricultural land also receives different treatment under state law.

Key Takeaways

  • Utah property tax rates vary by county and city, ranging from roughly 0.4% to 0.7% of assessed value, depending on your location.
  • The county assessor sets the assessed value of your property, which is typically lower than the market value because Utah uses a fractional assessment system.
  • Your property tax bill arrives from your county treasurer, and you can find your rate and assessed value through your county assessor's office.
  • Homeowners may be may have access to to a primary residence exemption or other deductions that lower the assessed value, reducing the tax owed.
  • If you disagree with your assessed value, you can file a formal appeal with your county board of equalization within a set timeframe.

How Utah calculates your assessed value

Utah does not tax property at its full market value. Instead, the state uses a fractional assessment system where the assessed value is a percentage of what the property would sell for. For most residential property, this percentage is 40% of market value. So if your home is worth $300,000, the assessed value used for tax purposes would be $120,000.

The county assessor's office determines the market value by looking at recent sales of similar properties in your area, the condition of your home, and other factors. This valuation happens every year or every few years, depending on your county's schedule. You receive a notice of valuation in the mail, and that notice tells you what value the assessor used.

Different property types have different assessment percentages. Agricultural land, for example, is assessed at 30% of value in some cases. Commercial and industrial property may be assessed at a different rate than residential property. Check with your county assessor if you own property that is not a primary residence.

What tax rates look like across Utah counties

Utah's property tax rates are among the lowest in the nation, but they vary noticeably from county to county. Most counties' rates fall between 0.4% and 0.7% of assessed value, though some are higher and some lower. Salt Lake County, for example, has a different rate than Wasatch County or Washington County.

Your actual tax bill also depends on what taxing entities serve your property. A home in a city pays tax to the city, the county, and possibly a school district, a water district, or other special districts. Each entity sets its own rate, and they all add together. A property in an unincorporated area pays county tax plus any special district taxes, but not city tax.

To find your specific rate, contact your county assessor's office or check the county treasurer's website. Most counties publish their rates online, and the assessor can tell you exactly which entities are taxing your property and at what rate.

Primary residence exemptions and other deductions

Utah offers a primary residence exemption that reduces the assessed value of a home you own and live in. This exemption lowers the assessed value by a set amount, which means you pay tax on a smaller number. The exemption amount varies by county and changes year to year, but it typically reduces your assessed value by several thousand dollars.

To claim the exemption, you usually file a form with your county assessor during a set window each year. The important date varies by county, so check your county assessor's website for the exact date. You must own the property and live in it as your primary residence to may have access to.

Other deductions may be available if you are over 65, disabled, or a veteran. Some counties also offer exemptions for certain types of property or land use. Contact your county assessor to learn what deductions you might be may have access to to claim.

How to find your property tax bill and assessed value

Your property tax bill comes from the county treasurer's office, usually once a year. The bill shows the assessed value, the tax rate, and the amount owed. If you do not receive a bill, contact the treasurer's office directly—they can tell you the amount and when it is due.

You can also look up your assessed value and tax information online through your county assessor's website. Most counties have searchable databases where you can enter your address or parcel number and see the assessed value, recent sales data, and property details. This information is public record.

If you have a mortgage, your lender may collect property tax as part of your monthly payment and pay it to the county on your behalf. In that case, you will not receive a separate bill, but the tax is still being paid. Your annual mortgage statement shows how much was paid toward property tax.

Appealing your assessed value if you disagree

If you believe your property's assessed value is too high, you can file a formal appeal with your county's board of equalization. This board reviews assessments and can lower the value if you present evidence that the assessor's valuation is incorrect. You might appeal if you believe your home was assessed at more than 40% of its actual market value, or if comparable homes in your area were assessed lower.

To appeal, you must file a notice of appeal with the board of equalization by a important date set by your county—this is usually in the spring or early summer. The important date varies, so check your county assessor's website for the exact date. You will need to provide evidence, such as a recent appraisal, comparable sales data, or documentation of property damage or defects.

The board will review your appeal and either uphold the assessment, lower it, or in rare cases, raise it. If you disagree with the board's decision, you may be able to appeal further to district court, though this is expensive and uncommon for residential property.

Special situations: rental property, commercial property, and vacant land

Rental property and commercial property are assessed and taxed differently than primary residences. They do not may have access to for the primary residence exemption, and they may be assessed at a different percentage of value. The assessment process is the same—the assessor determines market value and applies the assessment percentage—but the rates and rules differ.

Vacant land is also taxed as a separate category. Agricultural land receives preferential assessment in some cases, meaning it is valued based on its use for farming rather than its potential development value. If you own land that could be developed but is currently used for agriculture, the assessment may be much lower than if it were valued as developable property.

If you own property that is not a primary residence, ask your county assessor whether different rules or exemptions explore to your situation. Some counties offer exemptions for conservation land, historic properties, or other special uses.

Frequently Asked Questions

What is the average property tax bill in Utah?

The average varies widely by county and property value. A home worth $300,000 with a 0.5% tax rate on an assessed value of $120,000 would owe about $600 per year. But a home in a county with a 0.7% rate would owe about $840. Contact your county treasurer or assessor to estimate your specific bill based on your property's value and location.

When is property tax due in Utah?

Property tax is due on November 30 each year in most Utah counties, though some counties allow semi-annual payments. If you pay late, you will owe a penalty and interest. Check your county treasurer's website for the exact due date and payment methods in your area.

Can I deduct property tax from my federal income tax?

Yes, you may be able to deduct property tax on your federal return if you itemize deductions. However, there is a limit on the total amount of state and local taxes you can deduct. Consult a tax professional or the IRS website for current rules and limits.

How often does the county reassess property values?

Most Utah counties reassess property every year, though some reassess every other year or on a longer cycle. The county assessor's office can tell you when your property was last assessed and when the next assessment is scheduled.

What happens if I do not pay my property tax?

If property tax goes unpaid, the county can place a lien on your property and eventually foreclose and sell it to recover the tax owed. Penalties and interest accrue quickly, so contact your county treasurer when ready if you are unable to pay.