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More Information About Property Tax

Find out about important tax deadlines, how property tax is calculated, as well as additional information.

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Frequently Asked Questions

By law, the annual property tax process has five main steps:

1. Entities

Seventy-two county entities create budgets to provide public services such as schools, libraries, cities, and special districts. Residents only use and help fund some of these services, depending on where they live.

2. Recorder

The Recorder's Office keeps accurate records of property ownership throughout the county.

3. Assessor

The Assessor determines the value of all recorded properties in the county.

4. Auditor & Utah State Tax Commission

The Auditor and the Utah State Tax Commission calculate a certified tax rate. This rate is applied to property values to raise enough money to fund the budgets for all 72 county service entities. (See the "Basic Example" below.)

5. Treasurer

The Treasurer's Office bills, collects, protects, and distributes more than $2 billion in property taxes to fund county services. It also invests available county funds for both short-term and long-term use and manages taxpayer relief programs for qualified applicants.

Public service entities collect taxes to pay for the services they provide to the community.

These entities may increase their budgets for different reasons, such as higher costs from inflation, population growth, or the need to improve services.

Your property taxes may also increase if your home value goes up. However, Utah’s Truth in Taxation law is designed to prevent governments or service entities from automatically collecting more money just because property values increase. When property values rise, the tax rate is usually lowered so the same amount of money is collected as the year before.

If a local entity, such as a city, county, or school district, needs more money than the lowered tax rate will generate, it must first notify the public and hold “Truth in Taxation” hearings before raising taxes.

These public hearings give taxpayers a chance to ask questions, share concerns, and better understand why a tax increase is being requested.

You will automatically receive your tax bill in early October. If you do not receive it by mid-October, however, please contact the Treasurer's Office.