What is Utah's residential property tax exemption?

Utah taxes a primary residence on only 55% of its market value, because a 45% residential exemption is applied. Second homes and rental properties are taxed on the full 100% of market value.

What is Utah's average property tax rate?

Utah's effective property tax rate is among the lowest in the nation, averaging roughly 0.55% of market value for primary homes. Certified tax rates vary by county and the overlapping taxing districts.

How is the tax calculated?

Taxable value equals market value times 55% for a primary residence (or 100% otherwise). That taxable value is multiplied by the county's certified combined tax rate to get the annual bill.

Why is my taxable value lower than my market value?

The 45% residential exemption reduces the value subject to tax for owner-occupied primary homes. So a 400,000 dollar home is taxed as if it were worth 220,000 dollars.

How accurate is this estimate?

It uses representative county certified rates and the standard 45% exemption. Your actual bill depends on the exact overlapping district rates and any special assessments, so confirm with your county treasurer.

Utah Property Tax Estimator

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Utah keeps property taxes low through a generous 45% residential exemption: a primary residence is taxed on just 55% of its market value. Multiply that reduced taxable value by your county’s certified tax rate and you have a close estimate of the annual bill. This tool does that math for you.

How it works

Utah’s property tax follows two steps:

Taxable value. For a primary residence, taxable value = market value x 55% (the 45% exemption). Second homes, vacation homes, and rentals are taxed on the full 100% of market value.
Apply the rate. Multiply taxable value by the county’s certified combined tax rate, which bundles county, city, school district, and special-district levies.

The formula is: annual tax = market value x taxable ratio x certified rate.

Tips and example

Take a $400,000 primary home in a county with a certified rate of 0.011 (1.1%). The taxable value is 400,000 x 0.55 = $220,000, and the tax is 220,000 x 0.011 = $2,420 per year — far less than the $4,400 you would owe on the full value without the exemption.

Pick a county for a representative certified rate, or enter your exact rate from your valuation notice. Because overlapping district rates differ block by block, treat this as a planning estimate and confirm the precise figure with your county treasurer.