State guide
Utah property taxes (2026)
✓ Verified August 2026 against official county pages — 2 sources linked below.
County pages for Utah are on the way — the statewide dates below apply everywhere, and county pages will add local rates, contacts, and exact appeal windows.
How Utah property taxes work
Utah's property tax runs on a clean annual clock: county assessors value every property as of January 1, the Notice of Property Valuation and Tax Changes arrives in late July, appeals close September 15, and the bill is due November 30 — one payment, statewide.
Owner-occupied homes get the state's signature break automatically-ish: the primary residential exemption removes 45% of market value, so you're taxed on just 55%. One primary residence per household qualifies, and counties increasingly require a one-time declaration to keep it.
The July valuation notice is also a Truth-in-Taxation document — it shows each taxing entity's proposed rates and the public hearing dates if any entity wants more than its certified rate. Utah's Truth-in-Taxation law makes rate increases loud and public.
Appeals go to your county Board of Equalization between the notice and September 15, with evidence keyed to the January 1 value. Beyond the county board sits the Utah State Tax Commission.
When payments are due
One annual payment, due November 30.
| Payment | Due | Delinquent after | Notes |
|---|---|---|---|
| 2026 bill | November 30, 2026 | December 1, 2026 | Bills mail in the fall; delinquent balances accrue penalty and interest from December |
How to appeal your assessment
The statewide rule: Appeal to your county Board of Equalization by September 15, after the late-July valuation notice
The window is the roughly six weeks between the notice and September 15. Most counties take appeals online; evidence should speak to the January 1 market value.
- Read your valuation notice (late July)It shows market value, your taxable value after the 45% primary exemption, each entity's proposed rate, and Truth-in-Taxation hearing dates.
- Check the primary residential exemptionTaxable value should be 55% of market value on your primary home — if not, fix the exemption before arguing the value.
- File with the Board of Equalization by September 15County online portals or forms; attach comparable sales near January 1. Filing is free.
- Attend your hearingA hearing officer or the board weighs your evidence against the assessor's.
- Escalate if neededCounty board decisions can be appealed to the Utah State Tax Commission.
County pages have the exact local deadlines, forms, and filing links.
Statewide exemptions
| Exemption | What it's worth | Deadline |
|---|---|---|
| Primary residential exemption (45%) | Removes 45% of market value from tax on your primary residence — you're taxed on 55%. One residence per household | Declaration filed with the county assessor when required (new owners and county sweeps) |
| Circuit breaker (renter/homeowner credit) | Income-tested relief for homeowners and renters 66+ (or surviving spouses) that abates part of the tax | Apply with your county by September 1 |
| Veterans with a disability exemption | Exempts an indexed portion of taxable value scaled to the disability rating (and for surviving spouses/orphans) | Apply with your county |
Reassessment
All property is valued each January 1, with detailed reviews cycling through neighborhoods every five years. The late-July notice shows the result and the proposed rates together.
Value notices (Notice of Property Valuation and Tax Changes) usually mail in late July.
Common questions
- When are property taxes due in Utah?
- November 30, in one annual payment to your county. Bills follow the fall rate-setting; delinquency starts December 1.
- How do I appeal my Utah valuation?
- File with your county Board of Equalization between the late-July notice and September 15 — free, online in most counties, with comparable sales near January 1 as your evidence.
- What is the 45% primary residential exemption?
- Utah taxes primary residences on only 55% of market value — the 45% exemption comes off first. One residence per household; check your notice's taxable value to confirm it's applied, and file the declaration if the county asks.
- What is Truth in Taxation?
- Utah's rate-increase spotlight: any taxing entity wanting more than its certified rate must advertise and hold an August public hearing — listed right on your valuation notice. It's why Utah rate increases rarely sneak through.
- Is there property tax help for Utah seniors?
- The circuit breaker abates tax for income-qualified homeowners and renters 66+, with county applications due by September 1. Counties also administer veteran, blind, and hardship abatements.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Utah State Tax Commission — primary residential exemption — checked 2026-08-12
- Utah County — valuation notice and appeals — checked 2026-08-12