Owning in Utah
Data from January 2026
Property tax in Utah
The typical owner in Utah pays $2,525 a year, about 0.52% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in Utah
- Typical tax
- $2,525
- per year, typical household
- 19% less than the U.S.
- Effective rate
- 0.52%
- tax ÷ value (estimate)
- 45% less than the U.S.
- United States
- 0.94%
- national effective rate
- Exemptions and relief
- 3
- published by the state, with the source
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Exemptions and discounts
What can lower your bill
What Utah publishes on exemptions, caps and relief programs, in its own words. Almost all must be claimed: nobody applies them for you.
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Primary residential exemption (45 percent of value)
A home that is a primary residence (yours or a tenant's) is taxed on only 55 percent of its market value: the law takes 45 percent off. It applies to one primary residence per household and up to one acre of land per unit.
What the source says· Utah Code §59-2-103(3)-(6)
“Subject to Subsections (4) through (6) and Section 59-2-103.5, for a calendar year, the fair market value of residential property located within the state is allowed a residential exemption equal to a 45% reduction in the value of the property. … No more than one acre of land per residential unit may qualify for the residential exemption described in Subsection (3). … a residential exemption described in Subsection (3) is limited to one primary residence per household.”
Utah State Legislature (Utah Code) · Verified October 23, 2026
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Low-income homeowner's tax credit
You may qualify if you own your home (or manufactured home) and live in it, your 2025 total household income was under $44,221, you lived in Utah all year and you owned the home all year. In addition, one of these is true: you qualified for the credit in 2025, you are at least 67, or you are an unmarried surviving spouse. You must be able to prove Utah residency and household income. Up to $1,412 of property tax can be abated, based on income, plus a credit equal to the tax on 20 percent of the home's fair market value. You file the application with your county government by September 1. The income limit and the amount change each year.
What the source says· Utah Code Title 59, Ch. 2a, Part 3 (Homeowner's Credit); §59-2a-101(17)
“To qualify for this tax credit: You are a homeowner or manufactured homeowner. Your home is owner-occupied. Your 2025 total household income was less than $44,221 (UCA §59-2a-101(17)). You were a Utah resident for the entire year. You owned the home for the entire calendar year. One of the following three statements is true: You qualified for the credit in 2025, You are: at least 67 years of age, or you are an unmarried surviving spouse. You must be able to prove Utah residency and household income to qualify. Abatement Amount Up to $1,412 of property tax can be abated, based on income, plus an additional credit equal to the tax on 20 percent of a home’s fair market value. To Apply Complete an application and submit it to your local county government by September 1.”
Utah State Tax Commission (Publication 36) · Verified October 24, 2026
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Citizenship or legal presence to receive tax relief
According to Utah State Tax Commission Publication 36, you must be a U.S. citizen or legally present in the U.S. (see federal law 8 U.S.C. 1641) to receive tax relief. The exception is the exemption for veterans with a disability.
What the source says· 8 U.S.C. §1641
“Unless you are applying for the veterans with a disability exemption, you must be a U.S. citizen or legally present in the U.S. (see 8 U.S.C. 1641) to receive tax relief.”
Utah State Tax Commission (Publication 36) · Verified October 24, 2026
Dates
Deadlines to claim and to appeal
The dates the official source sets. If you think the value assigned to your home is wrong, you can appeal; each state has its own process and deadline.
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Deadline to apply for the residential exemption
The county board of equalization does not accept an application for the residential exemption on your primary residence if it is filed after September 15 of the exemption year or after the last day of the 45-day period that starts when the county auditor sends its notice. The later date counts. The law allows some exceptions.
What the source says· Utah Code §59-2-103.5(6)(a)
“Except as provided in Subsection (6)(b), the county board of equalization may not accept from a property owner an application to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence that is filed after the later of: (i) September 15 of the calendar year for which the property owner seeks to receive the residential exemption; or (ii) the last day of a 45-day period beginning on the day on which the county auditor provides the notice under Section 59-2-919.1.”
Utah State Legislature (Utah Code) · Verified October 24, 2026
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Deadline to appeal your property's value
If you disagree with your property's value, you can appeal to the Board of Equalization of the county where the property is located. The deadline is generally September 15 each year, and you must give some evidence that the value is lower. The board issues a written decision. That decision can be appealed to the Utah State Tax Commission within 30 days of the date of the county's decision.
What the source says
“Property owners may dispute their property's value by filing an appeal with the County Board of Equalization in the county where the property is located. The deadline to file an appeal is generally September 15 for each tax year. The property owner is required to provide some evidence to support the lower value. Once the property owner has filed a completed appeal and achieved standing before the County BOE, the County BOE will issue a written decision. Late filed appeals are accepted only under very limited criteria specified in statute and administrative rule. Once the County BOE issues its decision, the County BOE’s decision is appealable to the Utah State Tax Commission. However, there is a statutory deadline to file the appeal, which is thirty days from the date on the County’s decision.”
Utah State Tax Commission · Verified October 24, 2026
By place
Every county, with its figure
What the typical owner pays in each county of Utah, with the typical home value and the effective rate. Highest tax first.
| Summit County | $3,701 | $1,067,700 | 0.35% |
|---|---|---|---|
| Wasatch County | $3,624 | $787,300 | 0.46% |
| Morgan County | $3,411 | $654,900 | 0.52% |
| Salt Lake County | $2,836 | $525,700 | 0.54% |
| Davis County | $2,665 | $505,500 | 0.53% |
| Weber County | $2,557 | $426,700 | 0.60% |
| Tooele County | $2,460 | $431,600 | 0.57% |
| Utah County | $2,370 | $538,700 | 0.44% |
| Grand County | $2,215 | $538,700 | 0.41% |
| Washington County | $2,158 | $510,700 | 0.42% |
| Cache County | $2,011 | $444,400 | 0.45% |
| Box Elder County | $1,966 | $403,600 | 0.49% |
| Juab County | $1,914 | $425,400 | 0.45% |
| San Juan County | $1,788 | $224,200 | 0.80% |
| Duchesne County | $1,742 | $283,700 | 0.61% |
| Sevier County | $1,683 | $311,200 | 0.54% |
| Kane County | $1,630 | $410,900 | 0.40% |
| Sanpete County | $1,619 | $347,200 | 0.47% |
| Iron County | $1,558 | $379,000 | 0.41% |
| Uintah County | $1,523 | $298,600 | 0.51% |
| Millard County | $1,454 | $284,700 | 0.51% |
| Carbon County | $1,394 | $228,500 | 0.61% |
| Wayne County | $1,394 | $411,800 | 0.34% |
| Emery County | $1,350 | $218,700 | 0.62% |
| Daggett County | $1,304 | $282,300 | 0.46% |
| Beaver County | $1,142 | $283,700 | 0.40% |
| Garfield County | $1,127 | $318,100 | 0.35% |
| Piute County | $939 | $264,800 | 0.35% |
| Rich County | $859 | $334,600 | 0.26% |
- Summit $3,7010.35%
- Wasatch $3,6240.46%
- Morgan $3,4110.52%
- Salt Lake $2,8360.54%
- Davis $2,6650.53%
- Weber $2,5570.60%
- Tooele $2,4600.57%
- Utah $2,3700.44%
- Grand $2,2150.41%
- Washington $2,1580.42%
- Cache $2,0110.45%
- Box Elder $1,9660.49%
- Juab $1,9140.45%
- San Juan $1,7880.80%
- Duchesne $1,7420.61%
- Sevier $1,6830.54%
- Kane $1,6300.40%
- Sanpete $1,6190.47%
- Iron $1,5580.41%
- Uintah $1,5230.51%
- Millard $1,4540.51%
- Carbon $1,3940.61%
- Wayne $1,3940.34%
- Emery $1,3500.62%
- Daggett $1,3040.46%
- Beaver $1,1420.40%
- Garfield $1,1270.35%
- Piute $9390.35%
- Rich $8590.26%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Frequently asked questions
How much is property tax in Utah?
The typical owner pays $2,525 a year, about 0.52% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
Which county in Utah pays the most property tax?
By amount, the highest typical tax is in Summit County ($3,701) and the lowest in Rich County ($859). By effective rate, the highest is San Juan County (0.80%) and the lowest Rich County (0.26%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.
Are there exemptions in Utah?
This page collects 3 exemptions, caps or programs the state itself publishes, with their text and source. Almost all must be claimed with your county or municipal assessor.