Utah property tax by county

Property tax rate by county in Utah

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Utah's income and retirement taxes, see Utah income tax and Utah retirement taxes.

How does Utah assess homes for property tax?

Utah assesses homes at 55% of market value, the same in every county. Utah assesses all property at 100% of fair market value as of January 1, then gives primary residences a residential exemption that removes 45% of that value. The result is that a homeowner is taxed on 55% of what the home is worth. The exemption covers the home plus up to one acre per residential unit. Commercial property, vacant land and second homes get no such reduction and are taxed on the full 100%.

County assessors update the value of every parcel every year using mass appraisal that reads current market data, so your value can change annually even when nobody visits. On top of that, the assessor must complete a detailed review of each property's physical characteristics at least once every five years.

Is there a homestead exemption in Utah?

Utah does not give a flat dollar homestead exemption. The residential exemption takes 45% of the home's fair market value off the tax rolls, so the county bills tax on 55% of market value. Because it is a percentage rather than a fixed figure, the saving scales with the value of the home. A part-year residence still qualifies if used as a residence for 183 or more consecutive days in the calendar year. Beginning January 1, 2027, under Utah Code 59-2-103.5 as amended by 2026 S.B. 238, you must file Form TC-473A with the County Board of Equalization on or before September 15 to receive or keep the exemption if the home changed ownership, was not eligible the prior year, or the county has reason to believe it no longer qualifies. Late applications cannot be accepted. Until then, some counties ask for their own residency declaration. Owners building a primary residence do not file TC-473A, and owners of a rental used as a tenant's primary residence must submit a residential property declaration signed by all owners.

Other state relief for homeowners:

• Seniors and disabled owners: Utah's homeowner's credit, often called the circuit breaker, is subtracted from the tax bill rather than exempted from the home's value, so it does not lower what your property is assessed at. It is worth up to $1,412 on a sliding scale that shrinks as income rises. You must be at least 67, an unmarried surviving spouse, or someone who already qualified in 2025, with 2025 total household income under $44,221. Qualifying homeowners also get a separate credit equal to the tax on 20% of the home's fair market value. Apply to the county by September 1. Both the credit and the income cutoff are adjusted for inflation every year.
• Disabled veterans: A veteran with a service-connected disability rating of at least 10% can have part of the taxable value of their primary residence exempted, but there is no flat figure. The county multiplies the veteran's disability percentage by a statewide taxable value limit that is adjusted for inflation each year, so a fully disabled veteran gets the whole limit while a 40% disabled veteran gets 40% of it. For the current year that limit is $535,459 of taxable value. A veteran the VA certifies as individually unemployable counts as 100% disabled, and the unmarried surviving spouse or minor orphan of a veteran killed in action has the entire taxable value exempted. Apply by September 1.
• Utah exempts up to $11,500 of taxable value for legally blind owners, with no age or income test. Armed forces members who served at least 200 days outside the state within a 365 day period get their primary residence entirely exempted for that year. Counties may also grant a low income abatement worth 50% of the year's tax or $1,412, whichever is less, and owners 75 and up can defer the tax altogether against the home if income and value tests are met.

Utah sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Utah?

Utah bills once a year and the full amount is due November 30, moving to the next business day if that falls on a weekend or holiday. There are no statewide installments, though a county treasurer may accept prepayments. Pay late and the penalty is 2.5% of the amount owed or $10, whichever is greater, reduced to 1% if the whole balance and penalty are paid by January 31.

That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Utah?

You contest the assessed value with the County Board of Equalization, then the Utah State Tax Commission. The filing deadline is typically September 15, or 45 days after the county auditor sends your valuation notice, whichever is later. County auditors send the notice of property valuation and tax changes by July 22, and that notice starts the 45 day clock. File with your county board of equalization, which must offer an electronic filing option. If you disagree with its decision you have 30 days from the final action to file a notice of appeal with the county auditor, who forwards it to the Tax Commission.

Utah property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.