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The exemption can only be granted on up to one acre. Any remaining acreage will be taxed at 100% of market value.
If the property is rented on a full time basis, you must provide a copy of the current lease along with the signed statement.
Primary residence status may be appealed August 1st trough September 15th of each year. All applications received after September 15th will be considered for the next calendar year.
The primary residence exemption can only be granted on up to one acre of land, any remaining acreage will be taxed as "Non-Primary land".
Please keep in mind, the homeowner is responsible for proving a property is a primary residence and applying for an exemption. Failure to apply for the exemption is a not a mistake on behalf of the county.
Property taxes are an important source of revenue for schools, libraries, and city and county governments. Summit County receives 15% of the total overall property tax revenue collected. This revenue is placed into General and Municipal funds and used to support basic services and programs for residents.
The General and Municipal funds support the following services and programs:
Summit County has the lowest general tax rate of all 29 counties in Utah.
Summit County’s rate is six times lower than the highest county general rate and three times lower than the average county general tax in Utah. In addition, the unincorporated area of Summit County has the highest population in the County yet receives the lowest Municipal service rate among the cities within the County.
County staff is recommending a $4.1 million increase to the Municipal and General funds. Through this revenue increase, property owners will see an increase of 5.5-7% on their property tax bill.
This recommended 27% increase in revenue triggers a state mandated “Truth in Taxation” public hearing process.
The average home owner will see an increase of 5.5-7% on their property tax bill.
For those in unincorporated areas of the County, it would increase your total property tax bill by $34.90 a year per $100,000 of taxable home value (not market value).
For those in incorporated areas of the County, it would increase your total property tax bill by $19.50 per $100,000 of taxable home value (not market value).
Residents who live in unincorporated areas receive both General and Municipal services. Residents who live in an incorporated city such as Coalville, Francis, Henefer, Kamas, Oakley and Park City receive only General Fund services.
Truth in Taxation is a public hearing process that provides residents the opportunity to learn about and comment on the County’s proposal to increase property tax revenues. Because the calculation of property tax rates does not account for inflation, the Utah Taxpayers Association recommends that taxing entities address for inflation by going through this process every five to eight years.
Summit County increased property tax revenues for the Municipal Fund through a Truth in Taxation process in 2013 to ensure completion of road projects and enhance law enforcement services.
Summit County has no record of increasing property taxes for the General Fund going back as far as the early 1980’s.
The property tax revenue increase is not a ballot measure. Residents are encouraged to comment on the proposed tax increase during one of three public meetings/public hearings scheduled to address the proposed increase. A public meeting is scheduled for October 11, 2017, and two public hearings are scheduled for December 6, 2017 and December 13, 2017 (this is when it would be adopted). The County Council will vote on the recommended increase.
Summit County needs to increase property tax revenues to keep up with inflation and maintain expected service levels in the community. If the County does not increase revenues, services and programs that are supported by the General and Municipal funds will need to be reduced or eliminated in order to adopt a balanced budget.
An increase in property tax revenues will allow the County to continue addressing the Council’s strategic priorities of environmental sustainability, workforce housing, transportation and mental wellness & substance abuse and continue providing the level of service that residents have come to expect.
The Utah Taxpayers Association recommends taxing entities raise rates through truth in taxation every five to eight years to address inflation. The County does not intend to increase property tax revenues every 5-8 years, but will instead evaluate whether additional revenues are needed to sustain programs and services every 5-8 years.
Without an increase, the County will be required to slow progress in key areas and implement further cost-saving measures which will result in the reduction or elimination of basic services. Possible impacts include:
Summit County has the lowest general tax rate of all 29 counties in Utah. The County is fiscally responsible and has made many cost-saving efforts over the years to maintain programs and services while keeping up with community demands. Cost saving measures include automating processes, reducing staff, limiting debt, utilizing a “pay-as-you-go” system for capital projects, and changing employee health and risk management insurance to self-insure.
Revenues from these specific sales taxes are restricted in use and can only be used for designated purposes. They cannot be moved to the General or Municipal funds to support basic services and programs.
A fund balance is a reserve or savings account.
Fund balances provide reserve funds for “rainy days” such as downturns in the economy or disasters like the 2010 floods and 2013 Rockport fire. They allow for reduced costs in capital projects by limiting the need to issue debt. The County puts this money back into the community through projects like the County services building located in Kamas, improvements made on Landmark Drive in 2008-09 and the Cline/Dahle project. We have thresholds in place to ensure that fund balances are used appropriately and adequate funding is maintained – meaning there won’t be too much or too little saved.
No. The primary purpose of the bus service and e-bike program is to help mitigate traffic issues and reduce environmental impacts such as vehicle emissions. These services are being provided by sales and use tax. Since passing the additional mass transit sales tax in 2016 and increasing available resources as a result, the County has expanded bus service into the Kamas Valley and plans to expand bus service into the North Summit area in the future.
The Assessor’s Office declares all new homes as secondary until the homeowner provides proof of primary residency. Property owners who live in Summit County more than 183 days a year are declared primary homeowners. It is the responsibility of the homeowner to ensure they are receiving the primary residency exemption.
Open space is a high priority for residents of Park City and Snyderville Basin. In recent elections Snyderville Basin Recreation District residents voted to tax themselves so specific open space purchases could be made. The money that was used for these purchases does not come from the County General or Municipal funds and it cannot be used to support services in those funds.