Assessment Ratio
100% (55% residential primary)
Appeal Deadline
September 15, 2026
Official Form
Board of Equalization appeal form
Risk of Increase
Yes
How Assessment Works in Utah
Utah assesses all property at 100% of fair market value. However, primary residential property receives a 45% exemption, so the effective taxable rate is 55% of market value. Your assessed value should reflect current market value.
Risk of Increase
In Utah, filing a appeal can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in Utah
File an appeal with the county Board of Equalization by September 15. Forms are available at the county assessor's office or online.
Step-by-Step
Utah Appeal Process
Receive your property assessment notice from the county assessor.
Contact the county assessor's office for an informal review.
File an appeal with the county Board of Equalization by September 15.
Attend the hearing and present comparable sales evidence.
If denied, appeal to the Utah State Tax Commission within 30 days.
FAQ
Utah Property Tax Appeal Questions
How does the 45% primary residential exemption work?
If your primary home has a fair market value of $400,000, the full assessed value is $400,000 but the taxable value is $220,000 (55% after the 45% exemption). Your tax bill is based on the $220,000 taxable value.
Can my Utah assessment increase on appeal?
Yes. The Board of Equalization can increase your assessment. However, this is uncommon when you present strong evidence of over-assessment.
How often are Utah properties reassessed?
Utah requires annual reassessment of all property. The county assessor determines fair market value as of January 1 each year.