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Yes. You may apply and qualify for more than one program. Note that there is a maximum benefit for most programs, which applies across of the programs together. So, even though you may qualify for more than one program, it is possible that one of those programs may provide enough of a tax benefit that you will not receive a tax benefit from the second program.
Yes. We need to make sure that you still own the home, and that there have been no changes in your personal circumstances since your last application. This helps us ensure that tax relief benefits go to people who qualify for them, and that you receive the full benefit that you are allowed by law.
HOUSEHOLD INCOME INCLUDES:1.All taxable and non-taxable income2.Wages & salary3.Bonuses & awards4.Severance pay5.Interest & dividends (including nontaxable from any source)6.Trust income7.Alimony & support payments8.Disability payments9.Loss carry-forwards & depreciation (added back in from tax return deductions)10.Retirement income & pension (gross amount)11.Voluntary contributions to a tax-deferred retirement plan12.Annuities (gross amount)13.Capital gains14.Workers’ compensation, state unemployment, & nontaxable strike benefits15."Loss of time" insurance payments (gross amount)16.Social Security & Medicare17.Cash public assistance or relief. (Includes welfare payments and other cash relief that can be applied to any purchase.)18.Military service paymentsHOUSEHOLD INCOME DOES NOT INCLUDE:1.Federal income tax refunds (See *NOTE below)2.Federal childcare credits (See *NOTE below)3.Federal earned income credits (See *NOTE below)4.Reverse mortgage payments5.Senior program volunteer payments6.Gifts7.Bequests (inheritance)8.Relief in kind from a tax-exempt source (non-government)9.Relief in kind from a public or private agency10.Surplus food11.Food stamps12.Insurance payments (considered compensation for a loss, not income)*NOTE: If a tax “refund” exceeds the amount of taxes due, it is in the nature of “cash public assistance or relief,” and is thus included in “income” under Section 59-2-1202(6)(a).
By state law, the deadline to apply is September 1st, though counties may extend that deadline to December 31st. Summit County has chosen to accept documents until the final deadline of December 31st. However, that deadline is the absolute latest that we are legally allowed to accept an application.Please apply by the early application deadline of September 1st, because we may need additional information, and an application is only considered “submitted” after we receive all supporting documents.
After we receive your application, we will review it to ensure it is complete. If we need additional information, we will mail a letter explaining what additional information we need. We will put your application on hold until we receive the additional information. If we have not received the additional information by the December 31st deadline, we will disapprove your application as incomplete.After we have all of the information we need, we will mail a notification that you have been approved for the program, or—if you were not approved—explain why you did not qualify.If you qualify, we will automatically adjust your taxes. If your application is approved by September 1st, the tax relief should appear on the tax bill you receive in October. After that date, a refund for the benefit amount will be issued to whoever paid the taxes (you or your mortgage company) in November.
If you have already been approved for a tax relief program and are moving to a new home, please notify the Treasurer’s Office. Depending on the tax relief program and where you are moving to, we may be able to transfer your tax relief to your new property, or send you a check for the amount of your tax relief benefit. We can also work with the title company processing your closing to determine the amount of your benefit.
If the property is in a trust, a copy of the relevant sections of the trust document must be included with the application. We will review your trust document to see if it is structured in a way that will allow you to receive the tax benefit. Please contact our office with questions.
Deeds are available from the document and onbase search tabs. The recording information, which is the entry number and the book and page, is the easiest way to access a document.
To find the recording information of a document use the account search, the document search, or the sire search.
The 4th quarter is a 0.25% sales tax that can be used to either pay debt service or to fund regionally significant transportation facilities. After the first year, revenue from this option are subject to statewide redistribution to cities (0.10%), transit districts (0.10%), and counties (0.05%). The 5th quarter is a 0.20% sales tax that can be used to fund transit capital purchase and service delivery. 100% of the revenues generated by this sales tax go directly to the County. There is no redistribution.
They are actually very similar to the previously imposed taxes in that they are intended to be used for improvements to our transportation network. The Legislature has made these additional mechanisms available in hopes of filling a funding gap that remained, even with the previous taxes in place.
The difference this time around is that part of these taxes are redistributed statewide, which means that a portion of the revenues collected go directly to cities within a County. However, this also means that revenues from other counties across the state who impose the tax would come to Summit County.
County and cit[ies] staff began implementing projects as soon as the funds became available. The Electric Xpress, the Kimball Junction Circulator, and the Kamas Commuter are all funded through the previously imposed taxes, as are some of the electric bikes and the pedestrian tunnel near Park City High School. Also with this revenue, work has begun on the Jeremy Ranch interchange and the Ecker Park and Ride. The County is in the process of purchasing and improving the Kamas Park and Ride parcel. Both Kamas and Francis also received funding for road overlay projects.
In 2019 with these revenues, the County will construct the Bitner to Silver Creek Road extension, improve trails, expand transit, and begin the environmental phase of Bus Rapid Transit (BRT) on SR-224. Park City will begin its Bonanza Park Transit Center project along with SR-248 Corridor safety improvements. Coalville City will continue with the design process for reconstruction of Coalville Main Street.
Summit County wants to maintain local control of these funds rather than wait for the state to dictate how and where to spend the money. Additionally, if the County acts on the 4th quarter before July 1 of this year, the County will keep 100% of the revenue generated until next July.
Visitors to Summit County pay around 50% of all sales tax and this tax is not applied on (unprepared) food from the grocery store. For locals, the taxes represent around $1-$3 per resident per month depending on spending habits.
Even if the County Council were to implement both the 4th and 5th Quarters, Summit County would still be on the lower end of overall sales tax rates compared to other counties in Utah. Our tax rate would also remain lower than comparable communities in Colorado, such as Vail, Aspen, and Breckenridge.
The revenues generated would significantly increase the amount of dollars that go to Kamas, Coalville, Francis, Henefer, Oakley, and Park City for road infrastructure improvements. Quite simply, it would mean more money for municipalities to address their own transportation priorities. The County would also have the ability to fund projects in Kimball Junction, on SR-224, and in Silver Creek sooner than previously planned.
Additionally, implementation of these taxes would place Summit County in an extremely favorable position when competing for federal, discretionary transit dollars (i.e. very large grants; in some cases, $80 million). The current presidential administration has directed U.S.D.O.T. to drastically increase the emphasis on both local and innovative funding shares/options when reviewing discretionary grant applications. Rural communities are also more favored. Unlike most others, Summit County can claim both attributes.
Because of how these taxes were authorized by the Legislature, the funds can only be used on transportation and transit projects or to pay off debt from these projects.
The County Council wants to hear from you during the decision making process. To be a part of the conversation, before June 27, please contact any Council or staff member directly or send an email to MobilityMatters@summitcounty.org.
The exemption can only be granted on up to one acre. Any remaining acreage will be taxed at 100% of market value.
If you live in the home or condominium full time, simply fill out the Signed Statement of Primary Residence and return it and copy a current driver's license, to the Assessor's office. Signed statements must be received before May 1st of the tax year to receive the exemption for that tax year. Signed Statements are available in the Assossor's Office or on the right hand side of this page. Completed forms may be mailed (PO Box 128 Coalville, UT 84017), faxed (435-578-3532) emailed (firstname.lastname@example.org) or hand delivered (60 N Main Street, Coalville, Utah). 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.
You can view the documents in the onbase search in the recorder documents pre-1965 cabinet.
The certified tax rate provides a taxing entity with the same amount of property tax revenue it received in the previous tax year plus any revenue generated by additional growth in its tax base. This means that as values increase the tax rate decreases.
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 solid lines show actual property tax revenues received by the County for the General and Municipal Fund. The dashed lines are adjusting 2004 revenues for inflation. In 2013 the Municipal Fund went through the Truth in Taxation process and caught back up with inflation. The General Fund has not gone through Truth in Taxation during this same period of time.
It really depends on the specific taxing district a property owner is located in. For example, in Park City, tax bills may have gone up due to the City passing a $25 million bond for open space (Bonanza Flats). In the Snyderville Basin area taxes may have gone up recently due to a similar situation – the service district voted to pass an open space bond. Both Park City and Basin Recreation can adjust their tax rates to collect the amount needed to cover the debt service payments (principal, fees and interest) for that specific year. Property owners in the Chalk Creek area (going east of Coalville into Service Area #8) have seen their tax bill go up due to the centrally assessed appeals being upheld. Since Service Area #8 is allowed to collect the same amount of property tax revenues year after year and since centrally assessed values have gone down, then the property tax collected on the property owner (as opposed to the State-level centrally assessed) goes up.
For more detailed information on fees, refer to fee schedule page.
See Utah Code 57-1-5.1 for more information.
A parcel or serial number is assigned to each piece of property for assessing and taxation purposes.
See the fee schedule on the Recorder’s page for more information. fee schedule
Plats can be found by using the Onbase Search feature online.
To find out of your property is zoned and whether or not you can build on it please contact the Planning and Zoning Office in the local jurisdiction of the property.
If the property is located in unincorporated Summit County call the county's Planning and Zoning department at 435-336-3124. Zoning Map
You can search by address, owner’s name, or the legal description in the account information. Assessor Information - Summit County Maps
Search Property Documents
If payment is not postmarked or issued online by November 30, 2018 a 1% penalty will be charged. Per Utah state law, the TOTAL penalty for delinquent taxes is 2.5% (or $10, whichever is greater). However, the penalty is reduced to 1% (or $10, whichever is greater) if all 2018 delinquent taxes and the 1% penalty are paid on or before January 31, 2019.
Interest will be charged after January 31, 2019, effective January 1, 2019.
If your mortgage company pays your property tax, a yellow box in the top right corner of your tax notice will list the name of the mortgage company that has requested your tax account balance. In many cases mortgage companies will notify you of their "payment date" but the taxes are not actually paid until the due date.
If your tax account does not appear as paid by December 9, please contact your mortgage company to verify payment.
The owner of the property still receives the original tax notice for their records, even if a mortgage company pays the property taxes.
A copy of your Tax Notice can be accessed from the Treasurer's website.
If you need further assistance, please contact the Treasurer's office via email or by calling 435-336-3267.
E-check payments are free with your bank account information. Credit card payments will be charged a 2.5% fee ($1.50 minimum).
Yes, simply fill out the Tax Notice Email Request Form to sign up for tax notice emails.
The General and Municipal funds support the following services and programs:
Yes. Property owners will be taxed on their taxable value, which is 100% of the property's market value for secondary homeowners, and 55% of the property's market value for primary owners.
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.
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.