The Utah property tax guideProperty tax, worked out

Utah property tax is the home's market value, times 55% if it is your primary residence, times the total tax rate of the home's tax area. A $500,000 home you live in, in Salt Lake City, at its middle 2025 rate of 0.924%, is about $2,541 a year.

The total rate is the sum of every body that taxes that address: the county, the city or town, the school district and special districts such as water, sewer, fire and mosquito abatement. Two homes in the same city can sit in different tax areas and pay different rates.

Every rate on this page is a final adopted 2025 total rate from the Utah State Tax Commission, 2025 Tax Rates by Tax Area (final adopted rates). The county sets the market value; the bill is the county treasurer's.

Two homes in the same city can sit in different tax areas and pay different rates.

Across Utah's 29 counties, the middle 2025 rate runs from 0.4108% in Rich County to 1.4687% in Emery County. On a $500,000 primary home that is about $1,130 to $4,039 a year.

The middle rate is the median of the county's tax areas; the range is its lowest and highest tax area.

In the areas The Luxury Agency serves, the middle 2025 rate runs from 0.5508% to 1.2402%. Each city's page has its drive times, schools and figures.

A primary residence is taxed on 55% of its market value: 45% is exempt (Utah Code 59-2-103). A second home, a vacation home or a short-term rental is taxed on its full value, so the same home pays about 82% more.

In Salt Lake City, a $500,000 home is about $2,541 a year as your primary residence and $4,620 as a second home. Counties may ask you to sign a declaration that the home is your primary residence.

The county mails each owner a notice of the home's value and the coming tax by July 22. An appeal of the value goes to the county board of equalization by September 15, or 45 days after the notice if that is later. The tax is due November 30.

• By July 22notice of property valuation and tax changes (Utah Code 59-2-919.1)
• By September 15, or 45 days after the noticeappeal the value (Utah Code 59-2-1004)
• November 30property tax due (Utah Code 59-2-1331)

If your loan has an escrow account, your lender pays the bill from it and adjusts your monthly payment once a year. Buying in the middle of the year, the tax is usually split between buyer and seller at closing.

Buying a home is the largest contract most people ever sign. In Utah the listing agent represents the seller, so when you buy without your own agent, no one at the table is working for you.

• The seller's agent works for the sellerUnder Utah's real estate rules, an agent owes their client loyalty, confidentiality and full disclosure. The listing agent must be honest with you, but they cannot advise you or negotiate for you. Your own agent owes those duties to you.
• Your offer is a binding contractOnce it is accepted, Utah's state-approved Real Estate Purchase Contract binds you. Each deadline in it decides what you can still cancel for and whether your earnest money comes back. Your agent sets dates you can meet and keeps every one.
• The inspection and due diligence windowIf you do not cancel or object in writing by the Due Diligence Deadline, you are treated as accepting the home as it is. Your agent helps you order inspections, read the report, test for radon (Utah's Department of Environmental Quality recommends testing every home) and ask for repairs or credits in time.
• Disclosures, title and HOA papersYour agent goes through the seller's property condition disclosure, the title report (liens, easements) and any HOA rules, fees and budget with you before your deadlines pass.
• Pricing and negotiationA price grounded in recent sales nearby, and someone on your side when the seller counters or the appraisal comes in low.
• Wire fraudCriminals send fake wiring instructions that look like they come from the title company. Your agent will tell you to confirm by phone, at a number you already trust, before you send any money.

This is general information, not legal advice. For a legal question about a contract, talk with a Utah real estate attorney; we can help you find one.