Property Tax — Utah 2026
Property Tax in Utah Explained.Rates, exemptions, and what you actually pay.
Utah property taxes are lower than most western states — but the 55% primary residence assessment rule, county-by-county rate differences, and exemption programs are things every Northern Utah homeowner should understand before buying.
The 55% Rule — How Utah Taxes Work
Market value$450,000
× 55% (primary residence)$247,500
× Davis Co. rate (~0.57%)$1,411
Annual property tax≈ $1,411/yr ($118/mo)
Rates vary within each county by city and special service district. Use the Mortgage Calculator for your specific address estimate.
55%Taxable Value — Primary Home
0.57%Davis Co. Eff. Rate
Nov 30Annual Due Date
AutoExemption Applies
FreeAppeal Right
How Utah Property Tax Works
The Formula Every Northern Utah
Homeowner Should Know
Utah property tax is not calculated on the full market value of your home the way many buyers assume. For primary residences, only 55% of the assessed market value is taxable — a significant advantage called the primary residence exemption. This single fact makes Utah property taxes lower than they first appear, and meaningfully lower than what investors pay on the same property.
The three-step calculation:
Market Value
Assessor's estimate
×
55%
Primary residence rate
×
Tax Rate
Set by county + city
=
Annual Tax
What you actually pay
Example: $450,000 home in Davis County
Step 1
Assessed market value
$450,000
Step 2
× 55% (primary residence)
$247,500
Step 3
× Davis Co. rate (~0.57%)
$1,411
Result
Annual tax ÷ 12 months
$118/mo
The same home — without the primary residence exemption (as an investment property) — would pay taxes on the full $450,000 at the same rate. That is $2,565/year vs $1,411/year — a $1,154 annual difference on the same property. This is why owner-occupied homes always have lower property tax bills than rental properties in the same neighborhood.
Rates by County
Northern Utah Property Tax
Rates by County — 2026
Effective property tax rates vary by county and within counties by city and special service district. The figures below reflect estimated effective rates on primary residences — actual rates for a specific address may differ. The Mortgage Calculator includes real property tax rates by county for all Northern Utah areas.
| County | Eff. Tax Rate | Annual Tax — $400K Home | Annual Tax — $500K Home | Monthly in Payment | Notes |
|---|---|---|---|---|---|
| Davis County | ~0.57% | ~$1,254 | ~$1,568 | ~$105–$131/mo | Farmington school district adds slight premium in some areas |
| Weber County | ~0.62% | ~$1,364 | ~$1,705 | ~$114–$142/mo | Ogden city properties carry slightly higher rates than unincorporated areas |
| Salt Lake County | ~0.55% | ~$1,210 | ~$1,513 | ~$101–$126/mo | One of the lowest effective rates in the region |
| Cache County | ~0.52% | ~$1,144 | ~$1,430 | ~$95–$119/mo | Lowest effective rate in Northern Utah — Logan City rates vary |
| Summit County | ~0.42% | ~$924 | ~$1,155 | ~$77–$96/mo | Very low effective rate on high-value properties — Park City area |
| Morgan County | ~0.60% | ~$1,320 | ~$1,650 | ~$110–$138/mo | Rural character — rates comparable to Weber County |
Effective rates calculated on 55% of estimated market value for primary residences. Rates include county general, school district, municipal, and special service district levies and vary within each county. Consult your specific county assessor for the exact rate for a given address.
Utah vs California Property Tax Comparison
California's effective property tax rate averages 0.74% of market value with no primary residence assessment reduction like Utah's 55% rule. On equivalent homes, Northern Utah buyers often pay significantly less in property taxes than their California counterparts — one of the most tangible financial benefits of relocating to Northern Utah.
Annual savings vs California (avg)
$2,000+
On a comparable $500K home
Utah vs California property tax
Utah vs California property tax
Exemptions and Relief Programs
Utah Property Tax
Exemptions That May Apply to You
PR
Most Important
Primary Residence Exemption
Reduces taxable value to 55% of market value for your primary residence. This is the most significant Utah property tax advantage and it applies automatically — you do not need to file for it. However, it only applies to your principal place of residence, not to investment properties, vacation homes, or properties you rent out.
Applies automatically — no filing required
Primary residence only
Does not apply to rentals or vacation homes
CB
Elderly and Disabled
Circuit Breaker Program
Provides property tax relief for qualifying elderly (65+) and disabled homeowners who meet income limits. The benefit amount varies based on household income and household status. Applications are filed annually through the Utah State Tax Commission between January 1 and September 1. Income limits are set at levels that make this program accessible to many retired homeowners in Northern Utah on fixed incomes.
Age 65+ or disabled — must qualify
Income limits apply
Annual application required
VT
Veterans
Veteran and Disability Exemption
Utah provides property tax exemption for veterans with a service-connected disability and for surviving spouses. The exemption amount increases with the disability rating. A veteran with a 100% service-connected disability rating may qualify for a significant property tax exemption on their primary residence. Contact your county assessor or the Utah Division of Veterans Services for current exemption amounts and qualifying criteria.
Service-connected disability required
Available to surviving spouses
Must file with county assessor
Appealing Your Assessment
How to Appeal Your Property Tax
Assessment in Northern Utah
If you believe your county assessor has overvalued your property — which would result in a higher tax bill than warranted — you have the right to appeal. The process is straightforward and free, and I can help you gather comparable sales data to support your case.
1
Review Your Assessment Notice
You will receive an assessment notice from your county assessor showing the estimated market value of your property. Review it carefully and compare it to recent comparable sales in your specific neighborhood — not just your city.
2
Gather Comparable Sales
The strongest appeal is supported by documented comparable sales showing that similar homes in your neighborhood sold for less than the assessor's value. As your buyer agent, I can pull comparable sales data from the MLS to support an appeal if you believe your assessment is too high.
3
File Within the Appeal Window
Appeals must be filed within a specific window after the assessment notice is mailed — typically 30-45 days. Contact your county assessor's office directly for the exact deadline and filing procedure for Davis, Weber, Salt Lake, Cache, Summit, or Morgan County.
4
Attend Your Informal Hearing
Most successful appeals are resolved at the informal hearing level without needing to escalate to the County Board of Equalization. Present your comparable sales data clearly and factually. Successful appeals typically result in a reduced assessed value that carries forward to future tax years.
"Randall walked through the exact property tax calculation before we made an offer. No surprises in year one — the number in our escrow matched exactly what he told us."
Buyers — Farmington, Utah · Davis County
Free Tool
Utah Mortgage Calculator
Property Tax Built In
The Utah Mortgage Calculator automatically includes real Northern Utah property tax rates by county — so your payment estimate already reflects the actual tax you will pay, not a national average.
Real Davis, Weber, Salt Lake, Cache rates
55% primary residence rule applied automatically
Compare any Northern Utah purchase price
Shows tax as a separate monthly line item
Also See
True Cost of Homeownership
Full monthly cost including taxes, insurance, and maintenance
Open →
Common Questions
When are Utah property taxes due?+
Utah property taxes are assessed annually and due November 30. You can pay the full amount by November 30 or split into two installments — the first half by November 30 and the second by May 31 of the following year. If you have a mortgage with an escrow account, your lender collects a monthly amount and pays your property taxes on your behalf at the November deadline.
Do I need to file for the primary residence exemption?+
No. The primary residence exemption in Utah applies automatically to any property designated as your primary residence in county records. When you close on a home in Northern Utah and it becomes your primary residence, the 55% taxable value calculation applies automatically — you do not submit any forms. The exception is if you are converting a rental or investment property to a primary residence, in which case you should confirm the change with your county assessor.
Will my property taxes go up every year?+
Utah assessors are required to value properties at market value, which means your assessed value typically increases as your home appreciates. However, Utah's Truth in Taxation laws require local governments to hold public hearings before increasing their budgets above the prior year's tax revenue — providing some protection against aggressive rate increases. In general, property taxes in Northern Utah have risen gradually alongside home value appreciation but have not experienced the sharp spikes seen in some other western states.
How do investment property taxes compare to primary residence in Utah?+
Investment and rental properties are assessed at 100% of market value — not 55%. On a $400,000 property, a primary residence pays taxes on $220,000 in taxable value while an investment property pays on the full $400,000. At Davis County rates, that means a primary residence pays roughly $1,254/year while the same property as a rental pays approximately $2,280/year — an $1,026 annual difference that investors must factor into their cash flow analysis.
For official Utah property tax information, forms, and Circuit Breaker program details, see the Utah State Tax Commission property tax resource at tax.utah.gov.
No Surprises — Northern Utah
Know Your True Monthly Cost
Before You Buy
Property tax is built into the Mortgage Calculator — so the payment you see is the real number. Call me for any questions about taxes, costs, or your specific Northern Utah purchase.
