Utah County Assessor

State law mandates that all property is subject to taxation unless otherwise exempted. Your property taxes support necessary services provided to the residents of Utah County. These include law enforcement, fire protection, education, parks and recreation, and other vital services.

Property taxes are based on the market value of your property.

Copies of building permits are sent to the Assessor. New buildings, additions, and other structures, require an appraisal. Structural repairs and/or replacement are not appraisable in most situations.

The value of new construction is added to the existing improvement assessed value. As with all newly assessed values, the property owner has the right to appeal the value.

Appraisal Division

The Utah County Appraisal Division is a collective team which includes the Assessor, Chief Deputy Assessor, and several Appraisers. As required by State Statue all appraisals performed are by certified appraisers through the Utah State Division of Real Estate and are also registered and /or certified through the State of Utah's Department of Commerce. All appraisals are for ad valorem purposes.

It is the duty of this division to ensure that the assessment of property will be performed in a professional manner by competent personnel, meeting specified professional qualifications.

The Division determines current market value of each property in the County as of January 1st of each year. The market value of the property is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase. These values are used in an assessment and taxation formula outlined below.

Value is determined in accordance with accepted appraisal standards and techniques. There are three approaches to value which are considered and used as appropriate. These approaches to value are based on:

  • Sales in the market place
  • Income generated or that could be generated by a property
  • Cost to replace or construct a similar property

Other Factors which may influence value include :

  • The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consideration any applicable local or state land use regulation and considering any moratorium imposed by executive order, law, ordinance, regulation, resolution, or proclamation adapted by any governmental body or agency or the Governor when the moratorium prohibits or restricts the development or improvement of property as otherwise authorized by applicable law.
  • The location of the property.
  • The quality or size of the property.
  • The condition of the property.

Formula for Collecting Taxes in Utah County :

Primary Residence

Primary residences receive a 45% exemption according to State Statue. The 45% exemption only applies to the first acre of land, any overage is calculated at 100%. The primary residential property taxes are calculated as follows:

Calculation   Example
     
Market Value   $238, 000 - Market Value
X .55   X .55
_________   ________
Taxable Value   $130,900 - Taxable Value
X Tax Rate   x0.01759 - Tax Rate (Levy)
_________   ________
Total Taxes Owed   $2,302.53 - Total Taxes Owed

If you want to calculate the estimated taxes owed on a property, please click here.

When calculating taxes owed for a newly constructed building, use the estimated value of the building in place of the market value. Same formula above is used to calculate taxes owed.

Commercial, Vacant Land and Second Home

There is no deduction for these types of property. They are taxed at 100% of the market value.

The Utah County Assessor's Office reviews valuation appeals that have been accepted through the Board of Equalization. An appraiser in our office reviews the market information, performs an analysis, and then estimates the market value and, if warranted, recommends a value change to the Board of Equalization. Visit our Valuation Appeals website for more information on how, when and where to file an appeal.

Frequently Asked Questions

(click on question to view answer)

Utah’s “Truth in Taxation” laws were passed in 1985. Utah’s “Truth in Taxation” laws are revenue-driven. That means the requirement to hold a “Truth in Taxation” hearing is based upon the collections of a taxing entity, not the rate charged. Utah law requires “Truth in Taxation” hearings to be held when a taxing entity elects to collect more revenue than was collected the previous year, although the entities are permitted to keep revenues generated by “new growth”—such as value added from a new subdivision or a new business.

The determination that a property tax increase is being proposed is made by the Tax Commission’s Property Tax Division. The certified tax rate—established by the Property Tax Division, is that rate which will yield the taxing entity the SAME property tax revenue that it collected in the previous year (and includes an allowance for revenue generated from real new growth in its tax base). That determination is based on a comparison of an entity’s proposed tax rate with its certified tax rate. (http://propertytax.utah.gov/about/truth.html)

Valuation notices are mailed out to property owners in July. If you do not receive yours, please print a duplicate valuation notice from our website or call the Utah County Assessor's Office at 801-851-8244. The deadline to file an appeal is either 45 days after the notice is mailed or September 15th, whichever is later. The deadline is displayed on the valuation notice.

The Utah County Assessor's Office works hard to maintain accurate real estate data as the basis of the assessments for all property owners. Please notify us by lisan@utahcounty.gov or by calling 801-851-8244 if you notice an error in our description of your property.

Many factors can affect whether you qualify for the exemption. For example, if you separate from your spouse but are not legally separated, you are still counted as one household and only one home can qualify for the exemption even if living separately.

Or, if you are building a property that is intended to be used as a residential property upon completion, it can qualify for the residential exemption before it is completed.

If your question has not been answered above, please contact the Utah County Assessor at 801-851-8244 or fill out the contact form.