Property Tax Rates & Rules
Assessment Method
Taxed on 55% of fair market value for primary residences after the 45% exemption.
Homestead Exemption Details
Primary Residential Exemption reduces the fair market value of the home by 45% for tax purposes.
Senior Exemption Details
Circuit Breaker program provides tax abatement/credit for seniors 67+ with limited income.
How to Appeal Your Assessment
Appeal to the County Board of Equalization by September 15 or 45 days after notice.
Official Source
Utah Tax Authority
Last verified: 2026-03-31 · Always confirm current rates before making real estate decisions.