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Property Tax in Utah: Complete Guide 2026

Tax information is for educational purposes only and does not constitute tax advice. Consult a licensed tax professional for your specific situation.

Utah’s property tax system is notable for its primary residential exemption, which reduces the taxable value of owner-occupied homes by ~45%. This substantial exemption keeps effective rates relatively low despite strong home value growth along the Wasatch Front. The average effective property tax rate in Utah is approximately ~0.52%, roughly half the national average of ~0.99%. Utah uses a truth-in-taxation process that requires public hearings whenever a taxing entity proposes to collect more revenue than the previous year, providing transparency and accountability.

Utah Property Tax Rates (2026)

Metric	Rate / Amount
Average effective rate	~0.52%
National average effective rate	~0.99%
Primary residence exemption	~45% of fair market value
Median home value	~$475,000
Median annual property tax	~$2,470

Property Tax by Select County

County	Avg. Effective Rate	Median Tax Paid
Salt Lake	~0.55%	~$2,800
Utah (Provo/Orem)	~0.45%	~$2,200
Davis (Bountiful/Layton)	~0.52%	~$2,700
Weber (Ogden)	~0.58%	~$2,000
Washington (St. George)	~0.42%	~$2,100
Cache (Logan)	~0.50%	~$1,800
Summit (Park City)	~0.35%	~$4,500
Iron (Cedar City)	~0.48%	~$1,400

How Utah Property Tax Works

Primary Residential Exemption

Utah’s most distinctive feature is the ~45% primary residential exemption. Owner-occupied residential properties are taxed on only ~55% of their fair market value. This exemption is automatic for properties classified as primary residences. Secondary homes, rental properties, and commercial properties are taxed on ~100% of fair market value.

Truth-in-Taxation

Utah’s truth-in-taxation process requires any taxing entity that wants to receive more property tax revenue than the prior year (beyond new growth) to:

Calculate a certified tax rate that would generate the same revenue on the existing tax base
Hold a publicly noticed hearing if proposing a rate above the certified rate
Publish the proposed increase in newspapers and on government websites

This process does not cap rates but ensures public awareness and accountability when taxes increase.

Assessment at Fair Market Value

County assessors value all property at 100% of fair market value annually. The primary residential exemption is then applied to eligible properties to determine the taxable value.

Taxing Districts

Property tax bills in Utah typically include levies from:

County government
Municipality or metro township
School district (usually the largest component)
Special service districts (water, fire, mosquito abatement)
Library districts

Exemptions and Relief Programs

Primary Residential Exemption: ~45% reduction in taxable value for owner-occupied homes (automatic upon proper classification)
Circuit Breaker Program: Property tax relief for homeowners and renters 66+ or disabled with household income below ~$38,369, providing a refundable credit of up to approximately ~$1,048
Veteran’s Exemption: Disabled veterans with qualifying service-connected disabilities may receive an exemption based on the percentage of disability
Blind Exemption: Legally blind property owners may qualify for an additional exemption
Agricultural Rollback: Land in agricultural use for five or more consecutive years may be assessed at its agricultural (greenbelt) value rather than market value
Active Duty Military: Active-duty service members may defer property taxes during deployment

Comparison to National Average

Metric	Utah	National Average
Average effective rate	~0.52%	~0.99%
Median annual tax paid	~$2,470	~$2,700
Primary residence reduction	~45%	Varies
Truth-in-taxation	Yes	Not standard

Utah’s effective rate is approximately 47% below the national average. The ~45% primary residential exemption is one of the most generous owner-occupied benefits nationally, though rising home values along the Wasatch Front have increased dollar-amount bills.

Tips for Minimizing Utah Property Tax

Verify your primary residential classification. Ensure your owner-occupied home is classified correctly to receive the ~45% exemption. If you have recently purchased or moved, contact the county assessor to confirm.
Apply for the circuit breaker. Homeowners 66+ or disabled with household income below ~$38,369 should apply through the Utah State Tax Commission for a refundable property tax credit.
Appeal your assessed value. If comparable sales suggest your property is overvalued, file an appeal with the county Board of Equalization by the deadline (typically within 45 days of the assessment notice).
Attend truth-in-taxation hearings. When taxing entities propose rates above the certified rate, attend public hearings to understand and influence the decision.
Explore the agricultural rollback. If your property has been in agricultural use for five or more years, applying for greenbelt assessment can substantially reduce your taxable value.
Claim veterans’ exemption if eligible. Disabled veterans should apply through the county assessor for property tax reductions based on disability percentage.
Monitor school district bonds. School districts represent the largest share of property tax bills. Track bond elections in your district that may affect future rates.

Key Takeaways

Utah’s average effective property tax rate of ~0.52% is well below the national average
The ~45% primary residential exemption reduces taxable value for owner-occupied homes
The truth-in-taxation process ensures public disclosure when taxing entities increase revenue
The circuit breaker program provides up to ~$1,048 in relief for qualifying seniors and disabled homeowners
Property is assessed at 100% of fair market value annually
Rising home values along the Wasatch Front have increased dollar-amount tax bills despite the low effective rate

Next Steps

State Income Tax Rates Comparison 2026 — See Utah’s overall tax picture.
Federal Income Tax Guide 2026 — Understand property tax deductions on your federal return.
Best States for Retirees: Tax Guide 2026 — Evaluate Utah’s retirement tax environment.
How to File Taxes — Step-by-step tax filing guidance for Utah residents.
Find a CPA Near You — Get professional Utah tax guidance.