Rate Breakdown

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

How Property Tax Works in Summit County

Property taxes in Summit County are based on the assessed value of your property and the current millage (tax) rate. Here’s how the process works:

• Assessment: The Summit County Assessor’s Office determines the taxable value of your property annually, based on market conditions and Utah state guidelines. Residential properties are assessed at 55% of fair market value.
• Millage Rates: Tax rates are set by local entities (e.g., school districts, municipalities) and are applied per $1,000 of assessed value. For example, a mill rate of 0.010 means $10 in tax per $1,000 of assessed value.
• Calculation: Multiply your property’s assessed value by the combined mill rates to estimate your annual tax bill.

Available Exemptions

Summit County offers several exemptions to reduce taxable value for eligible property owners:

• Primary Residence (Homestead) Exemption: Reduces the taxable value of a primary home 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: Veterans with a service-connected disability may qualify for partial or full exemptions.
• Circuit Breaker Tax Relief: Low-income seniors or disabled individuals may receive a refund based on income and tax burden.

Applications for exemptions must be submitted to the Summit County Assessor’s Office by the annual deadline (typically September 1).

Payment Schedule & Deadlines

Summit County property taxes are due annually, with the following key dates:

• November 1: Tax bills are mailed to property owners.
• November 30: Deadline to pay in full for a 2.5% discount.
• January 31: Final due date to avoid late penalties.
• Installment Plan: Taxes may be paid in two installments (November 30 and July 31) without penalty.

Late payments incur a 2% monthly penalty (up to 24% annually) and may result in a tax lien or foreclosure if unpaid for multiple years.

Appealing Your Assessment

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

• Step 1: Contact the Summit County Assessor’s Office to discuss your valuation informally.
• Step 2: File a formal appeal with the Summit County Board of Equalization (BOE) by September 15 (or 45 days after the notice is mailed).
• Step 3: Present evidence (e.g., recent appraisals, comparable sales) to support your claim during the BOE hearing.
• Step 4: If unsatisfied, you may appeal further to the Utah State Tax Commission within 30 days of the BOE’s decision.

Note: Appeals do not delay tax payments; you must pay your bill by the deadline to avoid penalties.