Rate Breakdown

Property taxes in Salt Lake County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Salt Lake County

Property taxes in Salt Lake County are calculated based on the assessed value of your property and the applicable tax rates (millage rates). Here’s how the process works:

• Assessment: The Salt Lake County Assessor’s Office determines the taxable value of your property annually, based on market conditions and property characteristics.
• Tax Rates: Millage rates (tax rates per $1,000 of assessed value) are set by local taxing entities, such as school districts, cities, and the county. These rates vary depending on your property’s location.
• Calculation: Your tax bill is calculated by multiplying the assessed value (minus exemptions) by the combined millage rates.

Tax notices are typically mailed in November, with payments due the following year.

Available Exemptions

Salt Lake County offers several property tax exemptions to eligible homeowners:

• Primary Residence (Homestead) Exemption: Reduces the taxable value of a primary residence by up to 45% of its fair market value.
• Senior Citizen Exemption: Available to homeowners aged 65+ with income limits, offering additional reductions.
• Disabled Veteran Exemption: Qualifying veterans with a service-connected disability may receive a full or partial exemption.
• Blind/Disabled Exemption: Individuals with qualifying disabilities may be eligible for tax relief.

Applications for exemptions must be submitted to the Salt Lake County Assessor’s Office by the annual deadline.

Payment Schedule & Deadlines

Property taxes in Salt Lake County follow a strict payment schedule:

• Due Dates: Taxes are due in two installments—November 30 (first half) and May 31 (second half). If these dates fall on a weekend/holiday, the deadline extends to the next business day.
• Late Payments: Delinquent payments incur penalties (up to 10% of the unpaid balance) and interest (1% monthly).
• Payment Options: Pay online, by mail, or in person at the Salt Lake County Treasurer’s Office. Installment plans may be available for qualifying taxpayers.

Failure to pay may result in a tax lien or eventual foreclosure.

Appealing Your Assessment

If you believe your property’s assessed value is incorrect, you can appeal:

• Deadline: Appeals must be filed by September 15 (or the next business day) for the current tax year.
• Process: Submit an appeal form to the Salt Lake County Board of Equalization, providing evidence (e.g., recent appraisals, comparable sales) to support your claim.
• Outcome: The board will review your case and adjust the assessment if warranted. If unsatisfied, you may appeal further to the Utah State Tax Commission.

Early action is critical—missed deadlines forfeit your right to appeal.