Every property in Utah is assigned a market value by the county assessor. Primary residences receive a 45% residential exemption, so they're assessed at 55% of market value; other property is assessed at 100%. Tax rates are expressed in decimals applied to the taxable value. If your market value is too high, you may be overpaying.

Property owners can appeal by filing with the County Board of Equalization by September 15, or 45 days after the valuation notice is mailed (whichever is later). Evidence such as comparable sales or an independent appraisal supports your case.

Filing with the County Board of Equalization is free. If you disagree, you can appeal to the Utah State Tax Commission. Some counties offer informal review with the assessor before the formal Board of Equalization hearing.

Utah's Truth in Taxation law forces taxing entities to publicly advertise and hold a hearing before raising the rate above the certified rate. The Circuit Breaker Tax Relief Program helps low-income seniors and the Indigent Abatement Program assists low-income disabled homeowners. Active-duty military members may qualify for additional relief.