Utah property tax
Start with your county. Published tax dates and rules link to the official source.
Statewide rules
✓ Verified — Last verified October 24, 2026
Penalty statute
Utah Code 59-2-1331 generally imposes the greater of 2.5% or $10 per delinquent parcel; prompt payment and other statutory exceptions can reduce or waive it.
Official source. Statutory. Verified .
Appeal process
Local Board of Equalization decisions about assessed value, exemptions and tax relief may be appealed to the State Tax Commission.
Official source. Verified .
Who may represent homeowners
At county Board of Equalization hearings, self-representation or another representative with written authorization is permitted.
Official source. Verified .
Blind Exemption
Legally blind owners, unmarried surviving spouses or minor orphans; no income or age limits.
Official source. Verified .
Counties and county equivalents
- Salt Lake County✓ Verified
- Beaver CountyNot yet verified
- Box Elder CountyNot yet verified
- Cache CountyNot yet verified
- Carbon CountyNot yet verified
- Daggett CountyNot yet verified
- Davis CountyNot yet verified
- Duchesne CountyNot yet verified
- Emery CountyNot yet verified
- Garfield CountyNot yet verified
- Grand CountyNot yet verified
- Iron CountyNot yet verified
- Juab CountyNot yet verified
- Kane CountyNot yet verified
- Millard CountyNot yet verified
- Morgan CountyNot yet verified
- Piute CountyNot yet verified
- Rich CountyNot yet verified
- San Juan CountyNot yet verified
- Sanpete CountyNot yet verified
- Sevier CountyNot yet verified
- Summit CountyNot yet verified
- Tooele CountyNot yet verified
- Uintah CountyNot yet verified
- Utah CountyNot yet verified
- Wasatch CountyNot yet verified
- Washington CountyNot yet verified
- Wayne CountyNot yet verified
- Weber CountyNot yet verified
Common questions
How do property tax appeals work in Utah?
Local Board of Equalization decisions about assessed value, exemptions and tax relief may be appealed to the State Tax Commission.
Who may represent a homeowner in a Utah property tax appeal?
At county Board of Equalization hearings, self-representation or another representative with written authorization is permitted.
Sources
le.utah.gov
for each parcel, all delinquent taxes and tax notice charges on each separately assessed parcel are subject to a penalty of 2.5% of the amount of the delinquent taxes and tax notice charges or $10, whichever is greater.
Verified October 24, 2026
tax.utah.gov
Decisions of the local boards of equalization concerning assessed values, exemptions and tax relief, as well as centrally assessed values may be appealed to the Commission.
Verified October 24, 2026
files.tax.utah.gov
You may attend the hearing and represent yourself, or you may have someone represent you (written authorization is required).
Verified October 24, 2026
tax.utah.gov
This exemption is available to legally blind property owners, their unmarried surviving spouse or their minor orphans. There are no income or age requirements.
Verified October 24, 2026