How Utah property tax works
If a home is your primary residence, Utah exempts 45% of its market value, so you're taxed on 55%. Second homes and most short-term rentals are taxed on 100%. The tax rate is a decimal applied to that taxable value: a rate of .009240 on $275,000 of taxable value is $2,541.
Rates are set under Utah's Truth in Taxation law. Each year the state calculates a "certified" rate for each school district, city and county that would bring in the same revenue as last year plus new growth. Any entity that wants more has to advertise the increase and hold a public hearing, which is why rates often drift down as values rise.
Tax rates in Utah cities
Total rates for the most common tax area in each city. Cities have several tax areas with different rates; Salt Lake County's areas, for example, vary by school and special districts. The last column is the tax on a $500,000 primary residence ($275,000 taxable).
| City | County | Rate | Year | Tax on $500,000 home |
|---|---|---|---|---|
| Ogden | Weber | .012402 | 2025 | $3,411 |
| West Valley City | Salt Lake | .011579 | 2025 | $3,184 |
| Millcreek | Salt Lake | .011176 | 2025 | $3,073 |
| Taylorsville | Salt Lake | .010979 | 2025 | $3,019 |
| Provo | Utah | .009999 | 2026 | $2,750 |
| Layton | Davis | .009527 | 2026 | $2,620 |
| Sandy | Salt Lake | .009479 | 2025 | $2,607 |
| Salt Lake City | Salt Lake | .009240 | 2025 | $2,541 |
| South Jordan | Salt Lake | .009167 | 2025 | $2,521 |
| West Jordan | Salt Lake | .009002 | 2025 | $2,476 |
| Lehi | Utah | .008580 | 2026 | $2,360 |
| Orem | Utah | .008118 | 2026 | $2,232 |
| Logan | Cache | .007652 | 2026 | $2,104 |
Even at the top of the list, Ogden's rate works out to about 0.68% of market value for a primary residence. In Salt Lake City, the most common rate covers 31 of the city's 43 tax areas, with a full range of .008542 to .011341.
Coming for 2026: Salt Lake County hasn't posted its 2026 tax area rates yet, and they'll be higher than 2025, because the county raised its own levy by about 14.65%. Ogden's 2026 rate is proposed at .011991, down from .012402. Utah County's 2026 figures are the certified rates from the treasurer's rate search.
The primary residential exemption
The 45% exemption is automatic for most owner-occupied homes, but counties can ask you to sign a declaration. If your home isn't getting it, apply with the county. Under a 2025 law, a county Board of Equalization can't accept an application filed after September 15 (with a 45-day window after a tax increase notice). Proposals in 2025 and 2026 to change the exemption, either raising it to 60% or cutting it, all failed.
Relief for seniors
Utah's circuit breaker is for homeowners 67 or older (or a surviving spouse) with 2025 household income up to $44,221. It provides a credit of up to $1,412 and a 20% reduction in the home's taxable value. Apply to your county treasurer by September 1. Some counties also offer deferrals and hardship abatements. See help for low-income seniors.
Deadlines and appeals
- Due: November 30 (the next business day if it falls on a weekend).
- Appeals: to the county Board of Equalization by September 15 or within 45 days of the date your valuation notice was mailed, whichever is later. The notice also shows what each taxing entity's rate would be with and without its proposed budget increase. See our appeal guide.
Where these numbers come from
Rates are from county sources: Salt Lake County's 2025 tax rate file listing, the Utah County Treasurer's 2026 rate search, Davis County's 2026 tax rates, Weber County's 2026 valuation notices and Cache County's 2026 tax area summary rate report. The exemption and appeal rules are from Weber and Cache County notices, legislative status from le.utah.gov, the circuit breaker limits from the Salt Lake County Treasurer, and the due date from Salt Lake County's 2026 sample notice. The $500,000 examples are our calculations. For ZIP-level data, start from our Utah page.