Utah County Property Tax: the 45% Exemption, 2026 Rates, Appeals, and Truth in Taxation

How is property tax calculated in Utah County?

Your bill comes from three numbers:

1. Market value as of January 1, set by the Utah County Assessor.
2. Taxable value. For a primary residence, that is 55% of market value, because of the 45% residential exemption in Utah Code § 59-2-103. Second homes and other property that is not a primary residence pay on 100%.
3. Tax rate for your tax district, which adds up the city, school district, county, water district, and other levies.

Taxable value × tax rate = your tax.

A worked example

Illustration using a made-up market value and the actual 2026 district rate. Your notice shows your own values and rate.

What are the 2026 property tax rates in Utah County cities?

These are the 2026 total rates the Utah County Treasurer lists for the main tax district in each city. Some cities have more than one district, so check your own parcel.

Tax figures are derived: $500,000 × 55% × rate for a primary residence, and $500,000 × rate for a second home. Rounded to the dollar.

Most of the difference comes from the school district levy and the city levy, which your notice lists line by line. Our town guides cover each city in more depth.

Who qualifies for the 45% residential exemption?

Under § 59-2-103 and the Utah County Assessor's guidance, the exemption applies to a primary residence, meaning a home someone lives in for at least 183 consecutive days in the year. That can be:

• The owner's own home.
• A home lived in by the owner's adult children or other family members.
• A home rented to a full-time tenant as the tenant's primary residence.

Limits: only one primary residence per household for the owner, and no more than one acre of land per residential unit gets the exemption. Second homes do not qualify.

What buyers need to do

After a home changes hands, or the mailing address changes, the assessor may mail you a Residential Property Declaration. The assessor says to return it within 90 days of the letter, or you can lose the exemption, which nearly doubles the tax on a primary home. You can respond online, by email to resdec@utahcounty.gov, or by mail. If a home stops qualifying, the owner must tell the county board of equalization.

What is Truth in Taxation in Utah?

Utah's Truth in Taxation law keeps rising home values from automatically raising tax revenue. Each year, every taxing entity gets a certified tax rate, the rate that would bring in the same property tax revenue it budgeted the year before, not counting new growth (§ 59-2-924). As values go up, that rate goes down.

If a city, school district, or other entity wants to collect more than that, it must advertise the increase, mail notice, and hold a public hearing that begins at or after 6 p.m. (§ 59-2-919). Your July valuation notice lists each entity, last year's tax, this year's tax under the proposed rate, and hearing information.

What that means for you: your tax can go up even if your value does not, if an entity adopts a rate above its certified rate. And a higher value does not automatically mean a higher bill. The hearings are where residents can speak.

What is the Utah County property tax calendar?

How do you appeal your property tax value in Utah County?

1. Check your notice in July. Compare the market value to what your home would have sold for as of January 1.
2. Gather evidence: recent sales of similar homes near January 1, an appraisal, or a purchase contract. Utah County says appellants who provide credible documentation specific to their property that clearly supports their requested value will see an adjustment.
3. File by September 15 (or 45 days after your notice, if later) through the Utah County Auditor's valuation appeals page: online, by email, by mail postmarked by the deadline, or in person before 5 p.m.
4. Wait for a decision. The board of equalization must decide within 60 days of your application, unless the Tax Commission approves an extension.

Appeals are about value, not the tax rate. To weigh in on the rate, speak at the Truth in Taxation hearings.

If you won an appeal last year, state law adds special rules for this year's value when nothing about the property has changed. Ask the auditor's office about "qualified real property."

What should home buyers know about Utah County property tax?

• Look up the district rate before you buy, and budget on the exemption only if the home will be a primary residence.
• Taxes are paid in arrears. The seller credits you at closing for their share of the year, and you pay the full bill in November. See what it costs to sell a house in Utah for how the proration works.
• Return the Residential Property Declaration if the assessor sends one.
• Rentals keep the exemption when rented to a full-time tenant as a primary residence. See our house hacking guide and ADU guide.
• Land in greenbelt is taxed on farm value until it changes use. See our greenbelt rollback tax guide.