Utah Property Tax

Each county assessor shall annually update property values based on a systematic review of current market data. In addition, the county assessor shall complete a detailed review of property characteristics for each property at least once every five years.

There are two types of tax rates: (1) entity and (2) area. A group of entity rates make up the area rate. The area rate becomes the final tax rate charged by counties against the assessed value of a specific property. Just as households spend money on various budget items, taxing entities frequently have more than one budget. Tax rate increases have legal disclosure requirements called "truth-in-taxation". Here you find information about entity budgets, entity tax rates, area tax rates and truth-in-taxation.

Approved Budget Rates. The tax rate of each budget within the taxing entity.

Approved Tax Entity and Tax Area Rates. Rates approved by the State Tax Commission.

Truth-in-Taxation. The process of properly advertising for a tax rate increase. Both timing and size requirements are specified for counties, school districts, cities and towns and special service districts. It is easy to find the requirements for your entity.

If you are dissatisfied with a centrally assessed property valuation, pursuant to Utah Code, you must file a request for agency action with the Appeals Unit of the Utah State Tax Commission on or before the later of June 1 or within 30 days of the date of the mailing of the property valuation.