Utah property tax rates by county

What the figures are

This page reproduces the Tax Commission's average tax rate for each county, with the lowest and highest rate among the county's tax areas, written as a decimal of taxable value (0.010000 is 1% of taxable value, or $10 per $1,000). A tax area is a part of a county where one set of taxing entities overlaps, so one city can contain many; the report titles the table a weighted average but the text read does not say how it is weighted, so it is shown as the Commission's published average, not the rate on any one bill. Period: tax year 2025, with 2024 for comparison, from the Tax Commission's 2025 Annual Statistical Report.

Taxable value. "All taxable property in Utah is valued at 100 percent of its fair market value"; "Fair market value less any exemptions equals taxable value"; "Currently, primary residential properties receive a 45% exemption". (2025 Annual Statistical Report)

• The rate applies to taxable value, not market value: a primary residence is taxed on 55% of its fair market value under the 45% exemption the report describes, so the rate is not the share of a home's market value paid in tax.
• The report prints the figures to up to six decimal places without padding; they are shown here to six places. Year-on-year moves of 10% or more: Piute (-15.8%), Millard (-15.7%), San Juan (-13.0%), Morgan (-10.0%), Box Elder (+13.3%) — shown as printed, without an explanation in the source.

All 29 counties, 2025

Ranked by average tax rate (as a decimal of taxable value), highest first. Click a heading to sort.

These are averages across each county's tax areas, so no example bill is computed; a bill uses the rate of the property's own tax area.

How to appeal an assessment in Utah

1. Appeal the valuation to the county Board of Equalization: on or before September 15, or within 45 days of the mailing date on the Notice of Property Valuation and Tax Changes, whichever is later. (source)
2. Appeal the county board's decision to the Utah State Tax Commission: within 30 days of the date of the board of equalization decision. (source)

Publication 31 cites no section of the Utah Code; Form TC-194A cites Utah Code § 59-2-1004 for the county filing period and Utah Admin. Code R884-24P-66 for the limited late-filing exceptions. Sources: Utah State Tax Commission, Publication 31, Property Valuation Appeal Process (Rev. 06/17), read October 26, 2026; Utah State Tax Commission, Form TC-194A, Request to Reconvene the Board of Equalization (Rev. 4/21), read October 26, 2026. The official notice and the body hearing the appeal govern the dates; this is not legal advice.

Questions

Other states

Town-by-town rates: New Hampshire, Connecticut, Rhode Island, New Jersey, Maine and Massachusetts. County or district figures, by census region: Northeast: New York, Vermont; Midwest: Illinois, Indiana, Iowa, Kansas, Michigan, Nebraska, North Dakota, Ohio, South Dakota, Wisconsin; South: Alabama, Arkansas, Delaware, District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, Tennessee, Texas, Virginia, West Virginia; West: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Washington, Wyoming. The states page compares them; the assessed-versus-market-value guide explains why a rate alone does not fix a bill.

Source: Utah State Tax Commission, Property Tax Division, 2025 Annual Statistical Report, Table 4 (Utah Average Tax Rate by County for 2025) and Table 5 (Historical Weighted Average Tax Rates by County) (Number of tax areas, lowest, highest and average tax rate for each of the 29 counties and statewide, 2025, with the 2024 average; read twice, the 2025 averages identical in both reads). Checks: Table 4 was read in full and Table 5 read separately; the 2025 averages agree for all 29 counties and the statewide row; the counties' tax areas add up to the statewide 1,727; every county's average lies between its lowest and highest tax-area rate; no county lies outside three interquartile ranges of the others and no two neighbouring rows repeat the same figures. Last checked October 26, 2026. See the methodology. Figures are reproduced from the official publication; the county, town or state office that issues the bill governs. Not tax or legal advice.