Tax Code Reference
Effective Rate: 0.48%
Utah
Property Tax Code
Utah Code — Title 59 (Revenue and Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Utah.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Ratio
100% of fair market value
Assessment Cycle
Annual
Appeal Deadline
The LATER of September 15 or 45 days from your valuation notice (County Board of Equalization)
Assessment System
Governing CodeUtah Code — Title 59 (Revenue and Taxation)
Assessment AuthorityCounty Assessor
Assessment Ratio100% of fair market value
Assessment CycleAnnual
Appeal System
Appeal BoardCounty Board of Equalization / Utah State Tax Commission
Appeal DeadlineThe LATER of September 15 or 45 days from your valuation notice (County Board of Equalization)
Key Notes for Utah
Utah's 45% Primary Residential Exemption significantly reduces the taxable value of owner-occupied homes. The Board of Equalization meets in August/September.
Hearing Types Available
1
County Board of Equalization2
Utah State Tax Commission3
District CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of exemption