Property Tax Due Dates in Utah

Utah property taxes are administered at the county level. Property is assessed at 100% of market value, but primary residences benefit from a 45% exemption — meaning only 55% of the home's market value is subject to taxation. This effectively results in an assessment ratio of 55% for owner-occupied primary residences, one of the more favorable in the country. Utah's property tax rates are set through a truth-in-taxation process that limits taxing entities from collecting more total revenue than the prior year without explicit public notice and hearings. This process keeps rate increases in check.

Utah property taxes are due November 30 (a payment postmarked by November 30 is on time). If you're late but pay by January 31, the penalty is 1% of the unpaid tax or $10, whichever is greater. After January 31, the penalty becomes 2.5% or $10, whichever is greater, plus interest dating back to January 1. Most counties offer online payment through the county treasurer's website. Contact your county for payment options. A 10-day grace period may apply in some counties — confirm with your county.

Utah property tax relief programs: Primary Residential Exemption — Owner-occupied primary residences automatically receive a 45% exemption from their assessed value. This applies without any application needed, as long as the property is your primary residence. Circuit Breaker (Property Tax Relief) — Qualifying Utah residents with low to moderate income may receive a credit against their property taxes. Eligibility includes seniors, widows/widowers, and others meeting income limits. Apply with your county assessor or through the Utah State Tax Commission. Blind, Indigent, or Disabled Veterans — Various additional exemptions available. Contact your county assessor. Agricultural Exemption — Farmland actively used for agriculture may be assessed at its productive value rather than market value.

Utah property tax appeals go to the county Board of Equalization: Deadline: File an appeal with the county Board of Equalization by September 15. Process: The board meets September through October. Present comparable sales or an independent appraisal. Further appeal: Appeal county decisions to the Utah State Tax Commission within 30 days.