Property Taxes in Utah: Rates, Exemptions, and How They Work (2026)
TL;DR
Utah assesses residential property at 55% of fair market value (the "primary residential exemption"). All other property is assessed at 100%. The average effective rate is about 0.52%. County assessors value property annually. The Circuit Breaker property tax abatement provides relief for low-income homeowners and renters. Disabled veterans may qualify for a full or partial exemption. Appeal to the county Board of Equalization by the deadline on your valuation notice.
Primary Residential Exemption
If you live in your home as your primary residence, you automatically receive a 45% reduction in assessed value, meaning you are taxed on 55% of market value. This is one of the most generous primary residence benefits in the country. A $400,000 home is taxed on $220,000.
Exemptions
| Program | Benefit | Who Qualifies |
|---|---|---|
| Circuit Breaker Abatement | Tax reduction based on income | 66+ or disabled, income under $38,884 (adjusted annually) |
| Blind Exemption | $15,050 off taxable value (adjusted annually) | Legally blind |
| Disabled Veterans | Up to $307,838 exempt (adjusted annually) | Veterans with 10%+ disability |
| Active Duty Military | Deferred payment during deployment | Active military deployed out of state |
Appeal
- County Board of Equalization: File by the deadline on your valuation notice (typically September)
- State Tax Commission: Appeal within 30 days of the BOE decision
Check your Utah assessment with our free property tax analyzer.
Frequently Asked Questions
What should I know about property taxes in utah: rates, exemptions, and how they work (2026)?
Utah assesses residential property at 55% of fair market value (the "primary residential exemption"). All other property is assessed at 100%. The average effective rate is about 0.52%.
What should I know about primary residential exemption?
If you live in your home as your primary residence, you automatically receive a 45% reduction in assessed value, meaning you are taxed on 55% of market value. This is one of the most generous primary residence benefits in the country. A $400,000 home is taxed on $220,000.
What should I know about appeal?
Check your Utah assessment with our free property tax analyzer.