Property Tax 101

Why are my property taxes going up?

  • The buying and selling of properties within the County sets the market value for your area. Consideration is taken for age, size, quality and condition among other components.
  • The lien date for Utah is January 1. Because of this, your current year (2023) tax value is based on 2022 sales.
  • For 2023's tax values, the County Assessor's Office used 1,350 sales from 2022.
  • Remember: Just because the volume of sales have decreased in Summit County, home prices have not2023 - Property Tax Allocation Chart

2023 - County Property Tax Allocation Graph

Questions about your property's value? 

  • Visit summitcounty.org/assessor and scroll to the bottom of the page to contact the appraiser assigned to your area.
  • First, ask yourself: "Could I sell my home for this price?" If you disagree with the Assessor's valuation of your property, you can file an appeal with the Board of Equalization through the Auditor's office by Sept. 15. Instructions on how to do this are on your tax disclosure notice which you should receive by August 1.

More on Property Tax Appeals, Relief, and Deferrals 

  • File an appeal through the Board of Equalization (BOE) by 5:00 PM on September 15. To file an appeal online or to download the appeal form visit: www.summitcounty.org/BOE.
  • Some taxpayers may be eligible for property tax relief or deferral. For information on these programs, click HERE.

What does the Assessor's Office do?

  • The Assessor's Office is responsible for the appraisal of real property such as homes, condos, recreational parcels, vacant land, commercial, and industrial properties. 
  • The value and property type of your home or business property is assessed by the Summit County Assessor's Office annually. Questions about your property valuation? Visit summitcounty.org/assessor and scroll to the bottom of the page to contact the appraiser assigned to your area.
  • This office also assesses and collects taxes on business and personal property (both owned and leased), mobile homes, and mobile offices.

Why do we have a property tax?

  • Property taxes provide public benefits such as schools, fire, and police protection.
  • Properties are appraised at fair market value as established by willing buyers and sellers. Each property owner pays their fair share of the tax burden in proportion to the amount of value their individual properties are worth.
  • When the community spends tax dollars on schools, parks, and other community interests, this can enhance property values.

How is Property Tax Calculated in Utah?