Utah has no real estate transfer tax. Unlike most states, it does not charge a percentage of the sale price when a deed changes hands, and no county or city in Utah is authorized to impose one either. The only mandatory government cost tied to transferring ownership is a flat $40 fee paid to the county recorder when the deed is filed.
What You Actually Pay to Record a Deed
Utah Code sets a flat $40 charge for recording any deed. That fee covers the first page, the recording itself, and one certified copy of the document. Each additional page costs $2.
Those amounts apply uniformly across all 29 Utah counties because the fee schedule is set by state statute rather than by individual recorders’ offices. A single-page warranty deed costs $40 to record. A deed with several pages of exhibits or a long legal description will run a few dollars more. Count your pages before you get to the recorder’s window.
If you record electronically or pay at the counter with a card, the county may add a payment-processing surcharge. Utah County, for example, charges 2.65 percent on credit and debit card payments with a $1.50 minimum, and imposes no fee for electronic checks. These convenience charges vary by county and payment method, so ask the recorder’s office ahead of time if you plan to pay by card.
What the Deed Must Include
County recorders will reject a deed that is missing required information, and a rejected deed delays the official transfer of title. Utah law spells out several elements that must appear on any document conveying real property.
- A legal description of the property. A street address alone is not enough. The deed must describe the parcel using an accepted method such as metes and bounds, a government survey referencing the Public Land Survey System, or a lot-and-block reference within a previously recorded plat.
- A mailing address for the grantee, so the county knows where to send property-tax assessments and valuation notices.
- The land serial number that corresponds to each legal description. This is the identifier the county assessor assigns to the parcel. County recorders commonly cite Utah Code 17-21-20 for this requirement.
- A notary acknowledgment of the grantor’s signature. The acknowledgment block shows the state and county where the signing occurred, the date, the notary’s name and signature, and the notary’s official seal.
The legal description and serial number requirements trip up more do-it-yourself transactions than people expect. If you are preparing a deed on your own rather than through a title company, pull the existing legal description and serial number from the county assessor’s records or from the most recently recorded deed for the property. Mismatches and omissions are the most common reasons recorders send documents back.
Water Rights Addendum
Utah treats water rights as property interests that can be bought, sold, or separated from the underlying land. When a fee-simple deed is recorded, the parties may attach a water rights addendum identifying any water rights included in the transfer or stating that none are being conveyed. This addendum is authorized under Utah Code 57-3-109 and uses a form approved by the Legislature in a joint resolution.
The statute makes the addendum optional. In practice, most title companies attach one as a matter of course because it clears up questions about what water rights, if any, travel with the land. The grantor completes and signs the addendum; the grantee signs to acknowledge receipt. Once the deed and addendum are recorded, the county recorder transmits copies to the state engineer, who updates water-right ownership records.
Skipping the addendum will not prevent your deed from being recorded, but it can create problems later if a dispute arises over whether water rights were part of the sale. If the property has any irrigation, well, or other water-right entitlements, filling out the addendum is worth the minimal effort.
Property Tax After the Sale
Buyers sometimes worry that purchasing a home will trigger an immediate property-tax reassessment at the sale price. Utah does not work that way. County assessors determine fair market value for every parcel as of January 1 each year using computer-assisted mass appraisal. A mid-year sale does not trigger a special reassessment. The new owner picks up the existing tax obligation for the remainder of the tax year, and the next valuation cycle begins the following January 1.
If you buy a primary residence, you are entitled to a 45-percent residential exemption under Utah Code 59-2-103, meaning you pay property tax on only 55 percent of the home’s fair market value. You typically need to file a primary-residence declaration with the county assessor to receive the exemption.
Utah Is a Non-Disclosure State
One detail that surprises buyers moving from other states: Utah does not require the sale price of a property to appear on the deed or in any public record. No statute mandates disclosure of residential sales prices to county assessors or the public. Assessors instead rely on market data, comparable sales from willing-buyer-willing-seller analysis, and periodic physical inspections to estimate fair market value.
You cannot simply look up what a neighbor paid for a home by searching county records, and the assessor’s valuation may not perfectly track recent sale prices. If you believe your assessed value is too high after a purchase, you can appeal through the county Board of Equalization. The county assessor mails valuation notices no later than July 22 each year, and the notice itself explains the appeal timeline.
Seller Disclosures That Still Apply
Utah’s lack of a transfer tax and its non-disclosure status do not release sellers from disclosure duties. Federal law requires anyone selling a home built before 1978 to disclose known lead-based paint or hazards before the buyer signs a contract. The seller must provide a copy of the EPA’s “Protect Your Family From Lead In Your Home” pamphlet, share any available inspection reports, and give the buyer at least 10 days to arrange a lead-paint inspection. Sellers and agents must keep signed copies of these disclosures for three years after the sale.
Utah’s Division of Real Estate also publishes state-approved disclosure forms addressing the physical condition of the property, including known defects in the structure, plumbing, electrical systems, and environmental hazards. These disclosures are separate from the deed-recording process but are a standard part of the purchase contract. Failing to disclose a known material defect can expose a seller to liability well after closing.