The Utah property tax guide
Utah property tax is the home's market value, times 55% if it is your primary residence, times the total tax rate of the home's tax area. A $500,000 home you live in, in Salt Lake City, at its middle 2025 rate of 0.924%, is about $2,541 a year.
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1. How the bill is worked out
Utah property tax is the home's market value, times 55% if it is your primary residence, times the total tax rate of the home's tax area. A $500,000 home you live in, in Salt Lake City, at its middle 2025 rate of 0.924%, is about $2,541 a year.
The total rate is the sum of every body that taxes that address: the county, the city or town, the school district and special districts such as water, sewer, fire and mosquito abatement. Two homes in the same city can sit in different tax areas and pay different rates.
Every rate on this page is a final adopted 2025 total rate from the Utah State Tax Commission, 2025 Tax Rates by Tax Area (final adopted rates). The county sets the market value; the bill is the county treasurer's.
- 0.924% middle 2025 total tax rate in Salt Lake City (Utah State Tax Commission, 2025 Tax Rates by Tax Area (final adopted rates))
Do it online: True monthly cost (https://suzanne-gallegos.vip50homes.com/buy/monthly-cost)
2. Every county's 2025 rates
Across Utah's 29 counties, the middle 2025 rate runs from 0.4108% in Rich County to 1.4687% in Emery County. On a $500,000 primary home that is about $1,130 to $4,039 a year.
The middle rate is the median of the county's tax areas; the range is its lowest and highest tax area.
| County | Middle rate | Range | A year on a $500,000 primary home |
|---|---|---|---|
| Beaver County | 0.8404% | 0.7335% - 0.9524% | $2,311 |
| Box Elder County | 0.9707% | 0.9188% - 1.1779% | $2,669 |
| Cache County | 0.6993% | 0.6118% - 0.7883% | $1,923 |
| Carbon County | 1.2915% | 1.1314% - 1.8949% | $3,552 |
| Daggett County | 0.7673% | 0.7118% - 0.8787% | $2,110 |
| Davis County | 1.0124% | 0.778% - 1.1159% | $2,784 |
| Duchesne County | 1.1175% | 1.0529% - 1.226% | $3,073 |
| Emery County | 1.4687% | 1.3343% - 1.6864% | $4,039 |
| Garfield County | 0.6915% | 0.6633% - 0.845% | $1,902 |
| Grand County | 0.8218% | 0.7828% - 1.054% | $2,260 |
| Iron County | 0.7766% | 0.654% - 1.3766% | $2,136 |
| Juab County | 0.9072% | 0.7925% - 1.0481% | $2,495 |
| Kane County | 0.6879% | 0.6879% - 1.4579% | $1,892 |
| Millard County | 0.7962% | 0.7513% - 0.9334% | $2,190 |
| Morgan County | 0.9108% | 0.8175% - 1.4745% | $2,505 |
| Piute County | 0.7882% | 0.6802% - 0.82% | $2,168 |
| Rich County | 0.4108% | 0.3731% - 0.5645% | $1,130 |
| Salt Lake County | 1.0052% | 0.8035% - 2.0826% | $2,764 |
| San Juan County | 1.0136% | 0.9614% - 1.1872% | $2,787 |
| Sanpete County | 0.8952% | 0.7468% - 1.0572% | $2,462 |
| Sevier County | 0.8648% | 0.79% - 1.0516% | $2,378 |
| Summit County | 0.5622% | 0.4358% - 1.1201% | $1,546 |
| Tooele County | 1.1497% | 0.9951% - 1.5497% | $3,162 |
| Uintah County | 0.8486% | 0.7739% - 0.9934% | $2,334 |
| Utah County | 0.9377% | 0.765% - 2.5019% | $2,579 |
| Wasatch County | 0.9171% | 0.8546% - 2.8546% | $2,522 |
| Washington County | 0.6998% | 0.583% - 1.7004% | $1,924 |
| Wayne County | 0.5647% | 0.553% - 0.5905% | $1,553 |
| Weber County | 1.0252% | 0.8601% - 1.277% | $2,819 |
- 29 counties, each with its own range of tax areas (Utah State Tax Commission, 2025 Tax Rates by Tax Area (final adopted rates))
Do it online: True monthly cost (https://suzanne-gallegos.vip50homes.com/buy/monthly-cost)
3. The cities Suzanne Gallegos serves
In the areas Suzanne Gallegos serves, the middle 2025 rate runs from 0.5508% to 1.2402%. Each city's page has its drive times, schools and figures.
| City | Middle rate | Range | A year on a $500,000 primary home |
|---|---|---|---|
| Salt Lake City | 0.924% | 0.9077% - 1.1341% | $2,541 |
| Bountiful | 1.0102% | 1.0043% - 1.0222% | $2,778 |
| Holladay | 0.9593% | 0.9593% - 1.0361% | $2,638 |
| Draper | 0.9348% | 0.8811% - 1.001% | $2,571 |
| South Jordan | 0.9167% | 0.8647% - 0.9188% | $2,521 |
| Sandy | 0.9588% | 0.9121% - 1.0212% | $2,637 |
| Herriman | 1.0826% | 1.0486% - 2.0826% | $2,977 |
| Cottonwood Heights | 1.0019% | 0.9564% - 1.0672% | $2,755 |
| Saratoga Springs | 0.8174% | 0.8169% - 0.818% | $2,248 |
| Eagle Mountain | 0.9377% | 0.9377% - 1.2721% | $2,579 |
| West Jordan | 0.9002% | 0.8662% - 1.1053% | $2,476 |
| Millcreek | 1.1176% | 0.9238% - 1.1631% | $3,073 |
| Murray | 0.8375% | 0.8035% - 1.0638% | $2,303 |
| Riverton | 1.0052% | 1.0052% - 1.0052% | $2,764 |
| Lehi | 0.8373% | 0.8362% - 0.8373% | $2,303 |
| Centerville | 1.0454% | 1.0109% - 1.0513% | $2,875 |
| Farmington | 0.9977% | 0.983% - 1.0124% | $2,744 |
| Kaysville | 0.9732% | 0.9625% - 0.9919% | $2,676 |
| Layton | 0.9527% | 0.9313% - 0.9527% | $2,620 |
| Syracuse | 1.0365% | 1.0045% - 1.0365% | $2,850 |
| West Point | 1.0671% | 1.0351% - 1.0865% | $2,935 |
| Ogden | 1.2402% | 1.1256% - 1.277% | $3,411 |
| West Valley City | 1.1579% | 1.0785% - 1.2445% | $3,184 |
| Park City | 0.5508% | 0.5431% - 0.6193% | $1,515 |
| Midway | 0.9215% | 0.9215% - 0.9215% | $2,534 |
| Heber City | 0.9316% | 0.9316% - 1.4316% | $2,562 |
| Kamas | 0.5811% | 0.5811% - 0.5811% | $1,598 |
| Midvale | 1.1049% | 1.0709% - 1.145% | $3,038 |
| Taylorsville | 1.119% | 1.0217% - 1.2153% | $3,077 |
Do it online: Living in Salt Lake City (https://suzanne-gallegos.vip50homes.com/communities/salt-lake-city) · Living in Bountiful (https://suzanne-gallegos.vip50homes.com/communities/bountiful) · Living in Holladay (https://suzanne-gallegos.vip50homes.com/communities/holladay) · Living in Draper (https://suzanne-gallegos.vip50homes.com/communities/draper)
4. Primary home, second home or rental
A primary residence is taxed on 55% of its market value: 45% is exempt (Utah Code 59-2-103). A second home, a vacation home or a short-term rental is taxed on its full value, so the same home pays about 82% more.
In Salt Lake City, a $500,000 home is about $2,541 a year as your primary residence and $4,620 as a second home. Counties may ask you to sign a declaration that the home is your primary residence.
- 45% of a primary residence's market value is exempt (Utah Code 59-2-103 (45% primary residential exemption))
Do it online: True monthly cost (https://suzanne-gallegos.vip50homes.com/buy/monthly-cost) · Cash to close (https://suzanne-gallegos.vip50homes.com/buy/cash-to-close)
5. The dates to know
The county mails each owner a notice of the home's value and the coming tax by July 22. An appeal of the value goes to the county board of equalization by September 15, or 45 days after the notice if that is later. The tax is due November 30.
- By July 22: notice of property valuation and tax changes (Utah Code 59-2-919.1)
- By September 15, or 45 days after the notice: appeal the value (Utah Code 59-2-1004)
- November 30: property tax due (Utah Code 59-2-1331)
If your loan has an escrow account, your lender pays the bill from it and adjusts your monthly payment once a year. Buying in the middle of the year, the tax is usually split between buyer and seller at closing.
- November 30 property tax due date in every Utah county (Utah Code 59-2-1331: property taxes are due on November 30 of each year)
Do it online: My Home, after you move in (https://suzanne-gallegos.vip50homes.com/my-home)
Why you want your own agent
Buying a home is the largest contract most people ever sign. In Utah the listing agent represents the seller, so when you buy without your own agent, no one at the table is working for you.
- The seller's agent works for the seller: Under Utah's real estate rules, an agent owes their client loyalty, confidentiality and full disclosure. The listing agent must be honest with you, but they cannot advise you or negotiate for you. Your own agent owes those duties to you.
- Your offer is a binding contract: Once it is accepted, Utah's state-approved Real Estate Purchase Contract binds you. Each deadline in it decides what you can still cancel for and whether your earnest money comes back. Your agent sets dates you can meet and keeps every one.
- The inspection and due diligence window: If you do not cancel or object in writing by the Due Diligence Deadline, you are treated as accepting the home as it is. Your agent helps you order inspections, read the report, test for radon (Utah's Department of Environmental Quality recommends testing every home) and ask for repairs or credits in time.
- Disclosures, title and HOA papers: Your agent goes through the seller's property condition disclosure, the title report (liens, easements) and any HOA rules, fees and budget with you before your deadlines pass.
- Pricing and negotiation: A price grounded in recent sales nearby, and someone on your side when the seller counters or the appraisal comes in low.
- Wire fraud: Criminals send fake wiring instructions that look like they come from the title company. Your agent will tell you to confirm by phone, at a number you already trust, before you send any money.
This is general information, not legal advice. For a legal question about a contract, talk with a Utah real estate attorney; we can help you find one.
Do it online: Book a time to talk (https://suzanne-gallegos.vip50homes.com/book)
Your checklist
- Find the home's tax area and its rate
- Check whether the home will be your primary residence
- Estimate the tax in your monthly payment
- Read your valuation notice when it arrives in the summer
- Appeal by the deadline if the value looks wrong
- Pay the tax by its due date
Questions
How is property tax calculated in Utah?
Utah property tax is the home's market value, times 55% if it is your primary residence, times the total tax rate of the home's tax area. A $500,000 home you live in, in Salt Lake City, at its middle 2025 rate of 0.924%, is about $2,541 a year.
Which Utah county has the lowest property tax rate?
By the middle 2025 total rate, Rich County at 0.4108%; the highest is Emery County at 1.4687% (Utah State Tax Commission, 2025 Tax Rates by Tax Area (final adopted rates)).
Does Utah have a homestead exemption?
Yes: 45% of a primary residence's market value is exempt from property tax (Utah Code 59-2-103), so it is taxed on 55%. Second homes and short-term rentals are taxed on full value.
When is property tax due in Utah?
November 30 each year (Utah Code 59-2-1331).
How do I appeal my property value in Utah?
File with your county board of equalization by September 15, or within 45 days after the valuation notice if that is later (Utah Code 59-2-1004). Recent sales of similar homes nearby are the usual evidence; we can pull them for you.
Sources
- Utah State Tax Commission, 2025 Tax Rates by Tax Area (final adopted rates)
- Utah Code 59-2-103 (45% primary residential exemption)
- Utah Code 59-2-919.1: the county auditor mails the notice of property valuation and tax changes on or before July 22
- Utah Code 59-2-1004: an appeal to the county board of equalization is filed by the later of September 15 or 45 days after the notice
- Utah Code 59-2-1331: property taxes are due on November 30 of each year
Figures are estimates for planning, not a loan offer or a price opinion; your lender and your agent confirm what applies to you.
