Utah

Utah has an effective property tax rate of 0.52%, with a median annual property tax of $2,197. Properties are assessed at 55.0% of market value and reassessed annual (county assessors update values yearly; factored from 100% market value to 55% of fair market value for primary residential). Payments are due annual.

Effective Rate

0.52%

Assessment Ratio

55.0%

Median Annual Tax

$2,197

Payment Frequency

Annual

Appeal Deadline

By September 15 to County Board of Equalization (or within 30-45 days of valuation notice)

Due Dates

Due November 30; delinquent after November 30. Some counties offer installment plans.

Reassessment Cycle

Annual (county assessors update values yearly; factored from 100% market value to 55% of fair market value for primary residential)

Homestead Exception

Primary residential: 45% exemption (assessed at 55% of fair market value vs 100% for other property). Low-income abatement and circuit breaker tax credits available.

Key Notes

Assessment at 55% of fair market value for primary residential is effectively a 45% homestead exemption built into the assessment. Truth-in-taxation process requires public hearings for tax increases. Low effective rate despite growing home values.

Late Penalty

2.5% penalty assessed after November 30; additional 1% per month interest; properties with taxes delinquent for 4+ years sold at tax sale

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