Guides / Property Taxes / Utah

Property Taxes in Utah

Effective Rate

Utah's average effective property tax rate is one of the lowest in the nation. The Tax Foundation's 2026 data puts Utah's effective rate on owner-occupied housing at approximately 0.47%-0.48%, while other trackers (SmartAsset, WorldPopulationReview, Ownwell) estimate it slightly higher at roughly 0.49%-0.55%. Either way, Utah consistently ranks among the 8-10 lowest states in the country, at less than half the national average effective rate (commonly cited between 0.90% and 1.02% depending on the source/methodology, with ~0.99% being a widely used benchmark). Utah's low rate is driven partly by strong home value appreciation outpacing relatively flat levied amounts, and partly by the state's generous residential exemption (see below). There is regional variation: fast-growing Wasatch Front counties (Salt Lake, Utah, Davis) tend to have higher assessed values and thus larger absolute tax bills even at similar or lower rates, while some rural counties have both lower home values and lower effective rates.

Example: The median Utah homeowner pays approximately $2,525 per year in property taxes, on a median home value of roughly $489,400 (recent 2025-2026 data aggregated from sources including Ownwell and Tax-Rates.org). This is well below the U.S. median annual property tax bill, which is generally cited in the $3,000-$3,500+ range, underscoring Utah's relatively light property tax burden despite its high home values.

Exemptions

Primary Residential Exemption
Amount: 45% of fair market value exempted (tax owed on only 55% of value)
Utah's flagship homeowner exemption, authorized by Utah Constitution Article XIII, Sec. 3. Originally enacted in 1982 at 25% of value, raised to the current 45% in 1995. Applies to a primary residence (occupied at least 183 consecutive days/year) plus up to 1 acre of land. Only one exemption per household; does not apply to second homes, vacation/recreational properties, or short-term/nightly rental units. Most owner-occupied Utah homes receive this automatically or via a simple declaration to the county assessor.
Circuit Breaker / Homeowner's Tax Credit (elderly age 66+, or low-income/hardship/disabled under 66)
Amount: Credit ranging from about $262 up to a maximum of $1,412 for the 2026 program year (capped at 50% of the total property tax bill)
Income-tested relief administered by county governments (Form TC-90CY for homeowners age 66+; similar hardship abatement for younger disabled/low-income households). For the 2026 program year, income cannot exceed roughly $44,221 for the age-66+ credit or about $42,623 for the low-income/disability abatement. Applications are due to the county by September 1. Amount is on a sliding scale based on household income, not a flat amount.
Disabled Veteran Property Tax Exemption
Amount: Exemption of taxable value up to $535,459 for 2026 (prorated by VA-rated disability percentage)
Available to veterans with a 10% or greater service-connected disability rating. A veteran rated 100% disabled can exempt the full $535,459 of taxable value; a veteran rated, say, 50% disabled receives half that amount. Administered through the county assessor/clerk-auditor office and adjusted periodically by the Utah State Tax Commission.

Sources show modest variance (0.47%-0.55%) in the exact effective rate because different trackers (Tax Foundation vs. SmartAsset vs. WalletHub-style aggregators) use different denominators (owner-occupied value only vs. all residential parcels) and different vintages of assessment data — treat any single decimal as an estimate, not a precise government-published figure. Practical tip: Utah homeowners should confirm their Primary Residential Exemption is actually applied on their county tax notice (it is not always automatic when a home is newly purchased or converted from rental use), and eligible seniors/disabled/low-income households should proactively file for the circuit breaker credit by the September 1 deadline since it is not applied automatically.

Facts on this page reflect research current as of 2026-07-05. Programs, rates, and laws change — confirm current figures with the relevant state agency before relying on them.

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