Park City Tax Rates: Sales, Property, and Lodging Tax

Park City tax rates run high for Utah: retail purchases carry a combined 9.55% sales tax, short-term lodging stacks a transient room tax on top of that, and property owners face layered levies from the county, school district, fire district, and other entities. The single biggest variable on a property tax bill is whether the home qualifies for Utah’s 45% residential exemption. Vacation homes and short-term rentals that don’t qualify are taxed on 100% of market value, which on a Park City property can mean tens of thousands of dollars more each year.

Sales Tax in Park City

The combined sales tax on retail purchases within Park City is 9.55%, at the top of Utah’s range.¹ That total combines the statewide base rate, Summit County’s local option and county option taxes, mass transit levies, and resort community taxes into one charge at the register.

The resort community piece is what pushes Park City above most Utah cities. State law lets any municipality where short-term lodging capacity equals or exceeds 66% of the permanent population impose up to 1.1% in additional sales tax on transactions within city limits.² A separate authorization allows another 0.5% on top of that.³ These levies fund the infrastructure demands of the seasonal visitor population.

Property Tax and the Residential Exemption

Utah taxes only 55% of a qualifying residence’s fair market value, a 45% reduction written into state law.⁴ On a $2,000,000 home, that drops the taxable base to $1,100,000. Secondary residences, short-term rentals operated year-round, and commercial properties get no exemption and are taxed on 100% of market value.

You don’t have to live in Park City full time to qualify. Utah extends the exemption to “part-year residential property” as long as the owner or a tenant occupies it as a residence for at least 183 consecutive days during the calendar year.⁵ A ski home you occupy from November through June can qualify. A property listed on short-term rental platforms all year almost certainly will not.

You claim the exemption by applying through the county. The deadline is September 15 of the tax year, or 45 days after the county auditor mails valuation notices, whichever is later. Applications filed on or after May 1 can carry a fee of up to $50.⁵ Miss the window and you pay the unreduced rate for the year.

How Your Combined Property Tax Rate Is Built

No single body sets your property tax rate. Your bill is the sum of rates imposed by every taxing entity whose boundaries cover your parcel: Summit County, the Park City School District, the Park City Fire District, the Snyderville Basin Recreation District, and others. The school district typically accounts for the largest share.

Utah uses a “certified tax rate” designed to keep revenue roughly flat year to year. The certified rate is the rate that produces the same property tax revenue an entity budgeted the prior year, adjusted for new growth.⁶ When market values surge, the certified rate drops. That’s why your assessed value can jump 20% while your tax bill moves only modestly.

If any taxing entity wants to collect more than the certified rate allows, Utah’s Truth-in-Taxation law requires public notice and a hearing before the higher rate takes effect. Those hearings are advertised locally and on the Utah State Tax Commission’s website, and they’re your chance to weigh in before an increase is adopted.⁷

Transient Room Tax on Short-Term Lodging

Guests staying in hotels, vacation rentals, or any lodging for fewer than 30 consecutive days pay a transient room tax on top of the regular sales tax. Counties can impose up to 4.5% on short-term accommodation charges, and municipalities can add another 1%.⁸ These appear as separate line items on the bill.

Revenue is generally directed to tourism promotion, transportation, and capital projects that support visitor infrastructure. If you operate a short-term rental in Park City, you’re responsible for collecting and remitting this tax along with the standard sales tax, either directly or through your booking platform.

Paying Your Property Tax Bill

Summit County property taxes are due on or around December 1 each year; for the 2025 tax year, the due date is December 1, 2025.⁹ The date can shift slightly for weekends, so confirm on the Summit County Treasurer’s page each fall.

You can pay online through the county portal, mail a check to the Summit County Treasurer at P.O. Box 128, Coalville, UT 84017, or pay in person at 60 N. Main Street in Coalville.⁹ Online payments may carry a convenience fee. The county also offers prepayment plans that spread the cost across monthly installments.¹⁰ If a mortgage lender handles payment through escrow, the legal obligation still rests with you.

Late Payment Penalties

Missing the December due date triggers a penalty of 2.5% of the unpaid balance, or $10, whichever is greater. That drops to 1% if you pay everything, including the penalty, by January 31 of the following year.¹¹ January 31 is your last chance to resolve a missed payment cheaply.

After January 31, interest accrues from January 1 following the delinquency date. The rate equals 6% plus the federal funds target in effect that January 1, with a floor of 7% and a ceiling of 10%.¹¹ On a $15,000 bill, even the minimum 7% adds more than $1,000 a year on top of the penalty. Delinquencies that stretch past a year keep accruing until the property is redeemed or sold at a tax sale.

Appealing Your Property Tax Assessment

If Summit County has overvalued your property, you can challenge the assessment through the Board of Equalization. The appeal window runs from August 1 through September 15 each year, and you must file a new appeal annually. Prior-year filings do not carry over.¹²

Your appeal must include the parcel number from your Notice of Valuation, the county’s proposed value, the value you believe is correct, and supporting evidence. The strongest evidence for a residence is a recent purchase price, a professional appraisal, or three to five comparable sales from the prior year. The county prefers submissions to boe@summitcountyutah.gov, though mail and in-person filing at the Auditor’s Office in Coalville are also accepted.¹²

The burden of proof is on you. You need actual data showing that the county’s estimate exceeds what the property would realistically sell for. A residential appraisal in Utah typically runs $675 to $825, and can more than pay for itself on a high Park City valuation. If the Board denies your appeal, you can escalate to the Utah State Tax Commission.¹³

Relief for Seniors and Other Owner Obligations

Utah’s circuit breaker program offsets property tax for qualifying older homeowners and renters. You must be at least 66 (if born on or before December 31, 1959) or at least 67 (if born on or after January 1, 1960), and total household income for the prior year must fall below $44,221.¹⁴ You must be domiciled in Utah for the full calendar year to claim it, and applications are filed through the county. Given Park City property values, it’s worth checking eligibility.

Short-term rental operators face one additional obligation many don’t know about. Furniture, appliances, and equipment used in the rental are business personal property, and Utah requires an annual return to the county assessor. For the 2026 tax year, personal property with a total fair market value of $30,100 or less per county is exempt, but you still have to file a return by May 15 to claim that exemption. Filing late brings a 10% penalty (minimum $25), and failing to file at all lets the assessor estimate a value that can’t be exempted. Items acquired for under $500 that aren’t critical to the business are automatically exempt, and the county aggregates personal property across all your locations within Summit County to test the $30,100 threshold.¹⁵

1
Utah State Tax Commission. Sales and Use Tax Rates
2
Utah Legislature. Utah Code 59-12-401 – Resort Communities Tax Authority
3
Utah Legislature. Utah Code 59-12-402 – Additional Resort Communities Sales and Use Tax
4
Utah Legislature. Utah Code 59-2-103 – Rate of Assessment of Property Residential Property
5
Utah Legislature. Utah Code 59-2-103.5 – Procedures to Obtain an Exemption for Residential Property
6
Utah Legislature. Utah Code 59-2-924 – Certified Tax Rate
7
Utah State Tax Commission. Property Tax
8
Utah State Tax Commission. Tax Bulletin 13-25 – Transient Room Tax Rate Changes
9
Summit County, UT – Official Website. Summit County Treasurer – Property Tax Payments and Info
10
Summit County, UT – Official Website. Pay Property Taxes in Summit County Utah
11
Utah Legislature. Utah Code 59-2-1331
12
Summit County Utah. Board of Equalization Services and Information
13
Utah State Tax Commission. Appeals of Locally Assessed Property
14
Salt Lake County. Circuit Breaker Tax Abatement
15
Utah State Tax Commission. Business Personal Property Taxes