Utah offers an incredibly favorable property tax climate, with a statewide effective rate of just 0.48%. Homeowners benefit from a massive constitutional Primary Residential Exemption, which shields 45% of a primary home’s market value from taxation. Additionally, strict “Truth in Taxation” laws require local governments to automatically lower tax rates when property values rise, preventing stealth tax hikes (est., Tax Foundation 2026 / U.S. Census ACS 2023).
Despite a booming real estate market that has driven median home values well above $450,000, Utah homeowners pay surprisingly little in property taxes. At a statewide effective rate of just 0.48%, Utah ranks among the bottom ten states for property tax burdens. This is achieved through a structural 45% tax discount for primary homeowners and strict revenue-neutral laws that prevent local governments from cashing in on rising property values.
The 45% Primary Residential Exemption
The cornerstone of Utah’s low property taxes is the constitutional Primary Residential Exemption. If you own and occupy a home in Utah for at least 183 consecutive days per year, the state exempts 45% of its fair market value (and up to one acre of land) from taxation.
This means primary homeowners are taxed on only 55% of their home’s market value. Secondary homes, vacation properties, and commercial real estate do not receive this exemption and are taxed at 100% of their market value.
For example, if your County Assessor determines your primary residence has a market value of $450,000, your Assessed Value for tax calculation purposes is only $247,500 ($450,000 x 0.55).
Utah statewide effective rate. On a $450,000 primary residence, expect approximately $2,160 per year at the statewide average. (est., Tax Foundation 2026 / Census ACS 2023).
| Home Value | Annual Tax (est.) | Monthly Payment | vs. U.S. Average |
|---|---|---|---|
| $300,000 | $1,440 | $120 | -$1,260 below avg. |
| $450,000 | $2,160 | $180 | -$1,890 below avg. |
| $600,000 | $2,880 | $240 | -$2,520 below avg. |
| $800,000 | $3,840 | $320 | -$3,360 below avg. |
| $1,000,000 | $4,800 | $400 | -$4,200 below avg. |
Estimates use 0.48% statewide effective rate. U.S. average uses 0.90%. Source: est., Tax Foundation / Census ACS 2023.
Truth in Taxation: Revenue-Neutral Rates
Utah utilizes a revenue-driven property tax system, governed by strict “Truth in Taxation” laws. Unlike other states where a jump in property values automatically leads to a massive tax increase, Utah law prevents this.
Each year, a “certified tax rate” is calculated. If property values across the county increase by 20%, the certified tax rate automatically drops proportionally to guarantee that the local government collects the exact same amount of property tax revenue as the prior year (excluding revenue from new construction).
If a city or school district wants to collect more revenue than the certified rate allows, they must undergo a rigorous Truth in Taxation process. This requires them to issue specific parcel-level mailed notices to taxpayers, take out newspaper ads declaring a “Notice of Proposed Tax Increase,” hold public hearings, and execute a formal recorded vote.
Circuit Breakers and Veteran Abatements
Utah offers several abatement programs to assist vulnerable populations with their tax burden. (You must apply for these programs annually by September 1).
- Circuit Breaker (Homeowner’s Tax Credit): Available to residents aged 66 or older (or surviving spouses) who meet strict income limits (e.g., $44,221 limit). This provides a direct property tax credit and reduces the taxable value of the home.
- Veteran with a Disability Exemption: Available to veterans with a VA service-connected disability rating of at least 10%. The exemption reduces the taxable value of the primary residence proportionally (e.g., a 100% disabled veteran can receive a full property tax exemption).
- Blind Exemption: Provides a taxable value reduction for legally blind residents or their unmarried surviving spouses.
Major County Tax Rates in Utah
Property taxes in Utah remain uniformly low across the state, but subtle variations exist based on municipal school district funding. Summit County (Park City) enjoys the lowest effective rate in the state at 0.34%, heavily subsidized by massive luxury resort valuations and secondary home taxes.
Weber and Tooele counties carry the highest effective rates among the top 10 (0.60%+), requiring higher mill levies to fund local schools due to lower average commercial and residential property valuations compared to neighboring Salt Lake County.
| County | Effective Rate | Annual Tax on $450k Home | Notes |
|---|---|---|---|
| Salt Lake County | 0.51% | $2,295 | Most populous; tracks slightly above state average. |
| Utah County | 0.43% | $1,935 | Includes Provo/Orem; very low effective tax burden. |
| Davis County | 0.48% | $2,160 | Matches the state average perfectly. |
| Weber County | 0.61% | $2,745 | Includes Ogden; highest effective rate in top 10. |
| Washington County | 0.39% | $1,755 | Includes St. George; strong retiree base, very low rates. |
| Cache County | 0.51% | $2,295 | Includes Logan (USU). |
| Tooele County | 0.60% | $2,700 | Suburban Salt Lake area; higher mill levies. |
| Iron County | 0.46% | $2,070 | Includes Cedar City. |
| Box Elder County | 0.54% | $2,430 | Northern Utah. |
| Summit County | 0.34% | $1,530 | Park City; lowest rate, subsidized by high resort values. |
Disclaimer and Methodology
This calculator provides estimates for planning purposes only, based on historical effective property tax rates (actual median taxes paid divided by full market value). Because Utah exempts 45% of a primary residence’s value and adjusts rates annually via Truth in Taxation laws, precise millage calculations are highly complex. This calculator uses “effective rates” to bypass fractional math and provide a highly realistic estimate of actual homeowner burden.
What this calculator does not account for:
- Secondary homes, vacation cabins, or investment properties. These do not receive the 45% Primary Residential Exemption and will face tax bills nearly double the estimates shown here.
- Voter-approved school bonds, which are not subject to the revenue-neutral Truth in Taxation downward adjustments.
How to get an accurate estimate:
- Locate your home’s Fair Market Value on your County Assessor’s property search tool.
- If it is your primary residence, multiply the value by 0.55 to get your Taxable Value.
- Multiply the Taxable Value by the total combined certified tax rate for your specific tax area.
Data sources: Statewide effective rate and county effective rates derived from U.S. Census Bureau ACS 2023 and SmartAsset aggregations. Statutory rules and Truth in Taxation guidelines from the Utah State Tax Commission.
Return to the National Property Tax Calculator to compare Utah with other states.