Utah Property Tax Appeal Guide
Utah assesses property at 100% of fair market value but exempts 45% of a primary residence's value, leaving about 55% taxable.
55%
Statutory percentage
September 15 (County Board of Equalization)
Verified July 2026 — confirm on your notice
Utah Code § 59-2-1004 (appeals to county board of equalization)
Governing state code
How to File in Utah
Review the Notice of Property Valuation and Tax Changes mailed in July or August.
File an appeal with the county Board of Equalization by September 15.
Provide comparable sales or an appraisal supporting a lower market value.
Present your case at the Board of Equalization hearing.
Appeal to the Utah State Tax Commission if you disagree with the county board.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Utah?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Utah
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Utah taxes 55% of value, so the taxable amount drops from $220,000 to $192,500. At a typical effective rate of ~1.5%, that is about $413 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Utah appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation · Incorrect classification · Denial of exemption
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Utah county assessor before filing — it is the fastest saving most people miss.
- Primary Residential Exemption 45% of assessed value
- Owner-occupied primary residence
- Circuit Breaker Up to $1,110 credit
- Age 66+ or disabled, income limits
- Blind Exemption $11,500 assessed value
- Legally blind
Who hears a Utah appeal
Your appeal is decided by County Board of Equalization — the value itself is set by the County Assessor, which is who you are disagreeing with.
- 1
County Board of Equalization
- 2
Utah State Tax Commission
- 3
District Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Utah statutes
The sections a Utah appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- Utah Code §59-2-103
- Assessment of Real Property
- Utah Code §59-2-1001
- Board of Equalization
- Utah Code §59-2-1102
- Appeal to Tax Commission
- Utah Code §59-2-103.5
- Primary Residential Exemption
Official Utah resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Utah property tax appeal questions
- When is the deadline to appeal property taxes in Utah?
- September 15 (County Board of Equalization). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Utah?
- County Board of Equalization hears it. The full path is: County Board of Equalization, then Utah State Tax Commission, then District Court.
- What is the assessment ratio in Utah?
- 100% of fair market value. That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Utah?
- Utah recognises these grounds: Overvaluation, Incorrect classification, Denial of exemption. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Utah offer?
- Primary Residential Exemption — 45% of assessed value, for owner-occupied primary residence; Circuit Breaker — Up to $1,110 credit, for age 66+ or disabled, income limits; Blind Exemption — $11,500 assessed value, for legally blind. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Utah?
- About 0.48% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Utah Tax Estimator
$0 / yr
Based on 55% ratio & avg. millage. Estimate only.
Generate your Utah appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.