Salt Lake City Property Tax: Rates, Relief Programs & Appeals

Salt Lake City property tax is billed each year by Salt Lake County on 55% of your home’s fair market value, with the combined rates of the city, county, school district, library, and any overlapping water districts added together to produce the amount you owe. Utah’s effective rate on owner-occupied homes runs around 0.48%, though your actual rate depends on which taxing districts cover your address. Payment is due November 30, and several programs can reduce the bill for seniors, blind residents, and disabled veterans.

How Your Bill Is Calculated

Every January 1, the Salt Lake County Assessor sets the fair market value of your property based on recent sales data and local market conditions.¹ Land and improvements are valued separately, then combined.

If the home is your primary residence, Utah law exempts 45% of that value from taxation, so you pay on only 55%.² A home assessed at $500,000 has a taxable value of $275,000 before any rate is applied. Commercial and investment properties don’t get this reduction and are taxed on full assessed value.

The exemption applies automatically to most owner-occupied homes once the assessor confirms residency, with a few conditions. No more than one acre per residential unit qualifies, only one primary residence per household gets it, and a part-year residence can qualify if you occupy it for at least 183 consecutive days in the calendar year.² Rentals also qualify when the tenant uses the home as their primary residence, a point many landlords miss.

Each taxing entity covering your address sets its own rate, and those rates are added together on your bill. In late July the county mails a Notice of Property Valuation and Tax Changes showing the assessed value and the proposed rates from each entity.³

Key Dates

January 1: Lien date; your property is valued as of this day.
Late July: County mails the valuation and tax notice.³
September 1: Deadline to apply for every tax relief program.⁴
September 15 (or 45 days after your valuation notice, whichever is later): Deadline to file a valuation appeal.⁵
November 30: Payment due. If it falls on a weekend or holiday, the deadline moves to the next business day.⁶

How to Pay

You’ll need either your 10-digit parcel number from the tax notice or your property address to look up the bill. If the paper notice is gone, the Salt Lake County Treasurer’s online portal accepts either.

Online

The Treasurer’s portal takes e-checks and credit or debit cards. E-checks carry no convenience fee. Credit cards cost 2.39% (minimum $1.50) and debit cards cost 1.00% (also with a $1.50 minimum).⁷ On a $3,000 bill, the credit card fee adds about $72, so e-check is the cheaper choice. Online payments generate a confirmation number as proof.

Mail and In Person

You can mail a check to the PO Box on your tax statement. The postmark date counts as the payment date, so a check postmarked November 30 is on time even if it arrives in December.⁶ The Treasurer’s office also takes payments in person during business hours. If your mortgage lender pays through escrow, confirm with the servicer that payment was made; the county sends notices to the property owner regardless.

If You Pay Late

Miss November 30 and the penalty is 2.5% of the unpaid amount or $10, whichever is greater. That penalty drops to 1% or $10 if you pay the full balance (including the penalty) by January 31 of the following year.⁶ On a $4,000 bill, that difference shrinks the penalty from $100 to $40.

After January 31, unpaid taxes accrue annual interest. The rate is 6% plus the federal funds rate target as of the following January 1, with a floor of 7% and a ceiling of 10%, recalculated each year.⁸

If taxes remain unpaid for four years past the deadline, the property becomes eligible for a public tax sale the following May or June. Salt Lake County’s 2026 tax sale is scheduled for May 27–28.⁹ The owner can redeem at any point before the sale by paying all delinquent taxes, interest, penalties, and administrative costs; the treasurer accepts partial payments of at least $10 toward redemption.¹⁰ Once the property is listed, redemption must happen by mid-March of the sale year or the listing moves forward.

Programs That Can Reduce Your Bill

Beyond the automatic 45% residential exemption, Utah has four programs that can lower what you owe. Each requires an annual application to the Salt Lake County Treasurer by September 1.⁴

Circuit Breaker Credit for Low-Income Seniors

The Circuit Breaker is a direct credit for eligible elderly homeowners based on household income. For the 2026 tax year, the credit ranges from $262 to $1,412 depending on 2025 household income, and the program also reduces your home’s fair market value by 20%.¹¹ The 2026 schedule:

$0 – $15,033: $1,412
$15,034 – $20,048: $1,245
$20,049 – $25,057: $1,082
$25,058 – $30,069: $835
$30,070 – $35,083: $674
$35,084 – $39,796: $429
$39,797 – $44,221: $262
More than $44,221: no credit

Household income means all income received by everyone living in the home during 2025.¹¹

Blind Residents Exemption

Blind residents, their unmarried surviving spouses, and minor orphans of blind persons can exempt the first $11,500 of taxable value on real and personal property in Utah.¹² It isn’t limited to a home; tangible personal property is covered too.

Disabled Veterans Exemption

Veterans with a service-connected disability rating of at least 10% can exempt a share of their primary residence’s taxable value. The exemption equals the disability percentage multiplied by an adjusted taxable value limit, currently $521,620. A veteran rated at 50% would exempt roughly $260,810 of taxable value. Veterans classified by the VA as individually unemployable are treated as 100% disabled regardless of their official rating.¹³ Unmarried surviving spouses and minor orphans of veterans killed in action receive a full exemption on eligible property.

Tax Deferral for Homeowners 75 and Older

Homeowners aged 75 or older may qualify to defer property tax payments entirely. Deferred taxes accrue interest at half the normal delinquency rate, and no penalties apply during deferral. 2024 household income must have been $85,246 or less, the property must be a single-family primary residence with no delinquent taxes, and its assessed value generally cannot exceed the county median. Homeowners who have owned the residence for 20 or more consecutive years can qualify regardless of value.¹⁴ You must reapply every September 1. The deferred balance becomes due if you sell, transfer ownership to anyone other than a surviving spouse, or stop reapplying.

Appealing Your Valuation

If you think the assessor’s market value is too high, you can appeal to the Salt Lake County Board of Equalization. The board accepts appeals from August 1 through September 15, or 45 days after the valuation notice was mailed, whichever is later. If September 15 falls on a holiday, the deadline extends to the next business day.⁵ The board can only adjust the total market value for the current year. It cannot change your tax rate or split out land versus improvements.

Evidence That Works

The strongest appeals are built on comparable sales. For the 2026 tax year, the board requires comparables that sold between January 1, 2024 and December 31, 2025. For each one, bring the parcel number, purchase date, purchase price, and a written explanation of why that property is comparable to yours.¹⁵ If you recently bought your home for less than the assessed value, bring the closing statement, purchase contract, and settlement statement.

Appeals based on a factual error work well with documentation: building permits, contractor estimates, or photographs showing wrong square footage, a counted bedroom that doesn’t exist, or missed damage. A hired appraiser’s written report must include their signature, the appraisal date, and their certification number.¹⁵

If the Board Rules Against You

You can appeal to the Utah State Tax Commission within 30 days of the board’s decision by filing a written appeal with the county auditor, who forwards it. The process starts with voluntary mediation, moves to an administrative law judge for an initial hearing if mediation fails, and can proceed to a formal hearing and ultimately to District Court or the Utah Supreme Court.¹⁶

A Note for Business Owners

Property tax in Salt Lake City isn’t only on real estate. Businesses owe tax on tangible personal property like equipment, furniture, and machinery, and must file a signed statement with the county assessor by May 15 reporting the fair market value of taxable items. If your total business personal property in Salt Lake County has a fair market value of $30,100 or less, you can apply for a full exemption. Items costing less than $500 and not critical to operations are also exempt. Both exemptions must be actively claimed on the signed statement; they don’t apply automatically.¹⁷

1
Salt Lake County. Assessor
2
Utah Legislature. Utah Code 59-2-103 – Rate of Assessment of Property – Residential Property
3
Salt Lake County. Taxpayer Annual Mailings
4
Salt Lake County. 2026 Property Tax Relief Programs Information Sheet
5
Salt Lake County. How Do I Appeal My Property Valuation
6
Salt Lake County. Property Tax Payment
7
Salt Lake County. Steps to Pay Your Property Tax
8
Utah Legislature. Utah Code 59-2-1331 – Property Tax Due Date – Date Tax Is Delinquent – Penalty – Interest – Payments
9
Salt Lake County. Property Tax Sale
10
Utah Legislature. Utah Code 59-2-1346 – Redemption of Property
11
Salt Lake County. Circuit Breaker Tax Abatement
12
Utah Legislature. Utah Code 59-2-1106 – Exemption of Property Owned by Blind Persons or Their Unmarried Surviving Spouses or Minor Orphans
13
Utah Legislature. Utah Code 59-2-1903 – Veteran Armed Forces Exemption
14
Utah State Tax Commission. Publication 36 – Abatement, Deferral and Exemption Programs for Individuals
15
Salt Lake County. Salt Lake County Board of Equalization Administrative Rules
16
Utah State Tax Commission. Publication 31
17
Utah State Tax Commission. Business Personal Property Taxes