Utah Property Tax Appeal Guide | Property Tax Edge
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Utah

Mountain · 29 counties

Complete property tax appeal guide for Utah homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Utah State Tax CommissionModerate to Appeal
0.48%
Effective Tax Rate
Rank #48 nationally
55%
Assessment Ratio
100% of fair market value, less a 45% primary-residential exemption (homes taxed on 55%)
$489,400
Median Home Value
latest Census/ACS estimate
$2,525
Median Annual Tax
Per year
1

Utah assesses at 100% of fair market value, then exempts 45% of a primary residence — so your home is taxed on 55%. Divide the taxable value by 0.55 to get the market value the assessor is implying

2

Rapid Salt Lake City and Provo area appreciation creating strong appeal opportunities

3

Circuit Breaker Credit up to $1,110 for seniors 66+ with qualifying income

Appeal Deadline

The LATER of September 15 or 45 days from your valuation notice (County Board of Equalization)

§59-2-1004(3)(a) gives you the later of the two, so a late notice extends your window. Notices mail by July 22, which means September 15 normally controls. Note that H.B. 20 (2025) recodified the Utah Property Tax Code effective January 1, 2026 — §59-2-1004 survived intact, but other Title 59 Chapter 2 citations elsewhere on this site may have been renumbered.

Verified August 2026 against the official source · official source · always confirm the current date with your county

Understanding Utah's Assessment Ratio

55%
100% of fair market value, less a 45% primary-residential exemption (homes taxed on 55%)

Utah uses a 55% assessment ratio, meaning your assessed value is set at 55% of your property's estimated market value.

To find your implied market value: Divide your assessed value by 0.55.
Example: Assessed value of $269,170 ÷ 0.55 = $489,400 implied market value

⚠ Common Mistake: Never compare your assessed value directly to comparable sale prices in Utah. Always convert to implied market value first.

How to Appeal Your Property Tax in Utah

1

Receive assessment notice (by July 22)

2

File appeal with the County Board of Equalization by the LATER of September 15 or 45 days from your valuation notice

3

Attend Board hearing

4

Appeal to Utah State Tax Commission within 30 days of Board decision

5

Further appeal to District Court

Appeal Body
County Board of Equalization → Utah State Tax Commission → Court of Appeals

Exemptions & Relief Programs

Homestead Exemption
45% primary residential exemption (built into 55% ratio)
Senior / Disabled Exemption
Circuit Breaker Credit: up to $1,110 for 66+ with income under $38,369

Key Statutes & Legal References

§
Utah Code §59-2-103 (assessment at 100% of fair market value)
§
Utah Code §59-2-103.5 (45% primary residential exemption)
§
Utah Code §59-2-1001 (appeal)
§
Utah Code §59-2-1202 (circuit breaker)

Utah Property Tax Code

Governing Code
Utah Code — Title 59 (Revenue and Taxation)
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Cycle
Annual

Key Statutes

Utah Code §59-2-103
Assessment of Real Property
Requires assessment at 100% of fair market value.
Utah Code §59-2-1001
Board of Equalization
Establishes county boards of equalization for hearing appeals.
Utah Code §59-2-1102
Appeal to Tax Commission
Provides the right to appeal to the Utah State Tax Commission.
Utah Code §59-2-103.5
Primary Residential Exemption
Provides a 45% exemption from assessed value for primary residences.

Major Exemptions

Primary Residential Exemption
Owner-occupied primary residence
45% of assessed value
Circuit Breaker
Age 66+ or disabled, income limits
Up to $1,110 credit
Blind Exemption
Legally blind
$11,500 assessed value
Official Code

Utah Appeal Tools

Use these tools to build your appeal case for Utah:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Utah Calculator

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$
Assessment ratio: 55% · Rate: 0.48%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Moderate to Appeal
55% ratio requires conversion; rapid Salt Lake City area appreciation creating appeal opportunities

Taxing Authority

County Assessor
Assessment Frequency
Annual

Ready to Appeal Your Utah Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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Utah's assessment ratio study

How closely Utah assessors' values actually track real sale prices — and whether you can use that in an appeal.

Usable as supporting evidenceLatest study: 2025

Assessment/Sales Ratio Study

Cite the published county-and-class median ratio, COD and PRD to the county Board of Equalization under §59-2-1004, either to show the county's overall level is below 100% (so your value should scale down) or that dispersion exceeds the R884-24P-27 standard.

Official Utah dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in Utah

Utah has NO supplemental assessment — no prorated extra bill on purchase or new construction (value is set on the Jan 1 lien date). Escaped property can be back-assessed up to 5 years with a 100%-of-tax penalty for willful concealment; the main homeowner deadline is the annual BOE appeal, due the later of Sept 15 or 45 days after the valuation notice, with a factual-error safety valve for late corrections.

Escaped property assessment

Property discovered to have escaped assessment (not on the rolls, concealed, misrepresented, or undervalued due to non-reporting). The original assessing authority enters the back assessments on the tax rolls.

Appeal window: No dedicated statutory day-count for escaped-assessment appeals; the owner appeals through the county board of equalization. For regular valuation notices the deadline is the later of September 15 or 45 days after the notice is mailed (§59-2-1004); for mid-year escape billings, counties generally afford a BOE appeal from the notice — confirm the deadline printed on the notice. Personal property: 30 days from the valuation notice.

Factual error correction / late BOE appeal

A factual error in county records about the property (wrong square footage, wrong characteristics, double assessment). Utah commission rules let the county BOE accept appeals beyond the normal deadline to correct factual errors, limited to the error and resulting value change.

Appeal window: Regular window: later of September 15 or 45 days after the valuation notice mailing (§59-2-1004). Factual-error late appeals accepted per Utah State Tax Commission rule (R884-24P-66) outside that window.45 days

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

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Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

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Utah property tax appeals — frequently asked questions

When is the property tax appeal deadline in Utah?+

In Utah, the appeal window is The LATER of September 15 or 45 days from your valuation notice (County Board of Equalization). §59-2-1004(3)(a) gives you the later of the two, so a late notice extends your window. Notices mail by July 22, which means September 15 normally controls. Note that H.B. 20 (2025) recodified the Utah Property Tax Code effective January 1, 2026 — §59-2-1004 survived intact, but other Title 59 Chapter 2 citations elsewhere on this site may have been renumbered. Always confirm the exact date with your local county assessor or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Utah?+

The general process: 1) Receive assessment notice (by July 22); 2) File appeal with the County Board of Equalization by the LATER of September 15 or 45 days from your valuation notice; 3) Attend Board hearing; 4) Appeal to Utah State Tax Commission within 30 days of Board decision; 5) Further appeal to District Court. Appeals are heard by the County Board of Equalization → Utah State Tax Commission → Court of Appeals.

What is the average property tax rate in Utah?+

Utah's effective property tax rate is about 0.48% of value — roughly $2,525 per year on the state's median home value of $489,400. Assessments are made at 100% of fair market value, less a 45% primary-residential exemption (homes taxed on 55%).

What exemptions can lower my property tax in Utah?+

Common relief includes the homestead exemption (45% primary residential exemption (built into 55% ratio)) and senior relief (Circuit Breaker Credit: up to $1,110 for 66+ with income under $38,369). Eligibility and amounts vary — check with Utah State Tax Commission.

Is it worth appealing my property taxes in Utah?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.