Salt Lake County Property Tax: Exemptions & Appeals (2026)

Direct answer: For 2026, file your Salt Lake County residential valuation appeal by September 15, 2026. File online at the county’s Online Property Tax Appeal portal, or submit the BE-01 Appeal to the Salt Lake County Board of Equalization Real Property form with evidence by email, mail, or in person to the Salt Lake County Auditor / Clerk of the Board of Equalization.

The appeal is about market value, not the tax rate or tax bill. The Board can lower, keep, or raise the value, so file only when your evidence supports a lower January 1, 2026 fair market value.

How assessments work in Salt Lake County

Salt Lake County real property is valued as of January 1 each year. The Assessor says residential values are generally produced with a computer-assisted mass appraisal (CAMA) system, using sales and property characteristics. The county also notes that homes are appraised annually, while Utah law requires a review of property characteristics at least once every five years.

The 2026 cycle is: the Auditor prepares and mails the Notice of Property Valuation and Tax Changes by late July; the Board of Equalization opens for valuation appeals; appeal decisions are processed through the fall; property tax bills go out later; and taxes are still due by November 30 even if your appeal is not finished.

Utah’s statewide deadline rule is the later of September 15 or 45 days after the valuation notice is provided. Salt Lake County’s 2026 filing window is listed as opening around the beginning of August, and the county’s 2026 timely deadline is Tuesday, September 15, 2026. Because September 15, 2026 is not a weekend or holiday, there is no automatic extension.

A Salt Lake County homeowner also gets Utah’s primary residential exemption if the property qualifies. That exemption reduces the taxable value by 45%, so most owner-occupied homes are taxed on 55% of market value. Check your notice: if taxable value is not 55% of market value and this is your primary residence, fix that with the Assessor rather than treating it only as a value appeal.

Whether you should appeal

Appeal if you can show the county’s total market value is too high as of January 1, 2026. You cannot appeal just the land value or just the building value, and the Board of Equalization cannot lower tax rates or remove a voter-approved or city/school district increase.

The strongest Salt Lake County evidence is specific and local:

• a closing statement if you bought the home within one year of January 1;
• a full professional appraisal with an effective date within one year of January 1;
• three to five comparable sales within one year of January 1, ideally in MLS “listing full print” format;
• proof of a factual error, such as wrong square footage, condition, legal description, or percent complete.

Do not file just because the tax bill went up. In Salt Lake County, rates vary by tax area because school districts, cities, countywide levies, libraries, water, mosquito, and other districts each add pieces to the bill. The Assessor does not set those rates.

The most recent published Salt Lake County BOE annual report available from the county is the 2024 Annual Report. It reported 4,204 appeals for that BOE year, equal to about 1% of assessed parcels, and said 15.7% of all appeals resulted in adjustments, with an average adjustment rate per appeal of 1.21%. The county did not publish a homeowner-only median reduction that I could verify, so don’t assume an average appeal result applies to your home.

Step-by-step how to file

1. Pull your 2026 notice and parcel record. Confirm parcel number, market value, taxable value, property class, square footage, acreage, year built, basement, garage, and whether the primary residential exemption appears correctly.

2. Decide your opinion of value. Your appeal form must include your proposed fair market value as of January 1, 2026. Pick a number supported by evidence, not a target tax bill.

3. Use the correct form. The residential real property form is BE-01.2025 — Appeal to the Salt Lake County Board of Equalization Real Property. The county’s forms page labels it Property Tax Appeal Form. Use one form per parcel. If an agent signs for you, include owner authorization.

4. Attach evidence immediately. Salt Lake County says appeals must include the completed appeal form, required signatures, and evidence with the initial filing. Appeals filed without sufficient evidence may be dismissed or returned for more information.

5. File by one method only. Salt Lake County lists four methods:

• Online: use the county’s Online Property Tax Appeal portal and upload evidence.
• Email: send the appeal form and evidence to propertytaxappeals@saltlakecounty.gov.
• Mail: Office of the Salt Lake County Auditor / Property Tax Division, 2001 South State Street, Suite N3-300, PO Box 144575, Salt Lake City, UT 84114-4575.
• In person: Office of the Salt Lake County Auditor / Property Tax Division, 2001 South State Street, Suite N3-300, Salt Lake City, UT 84114-4575. The county also describes a secure drop box in the North Building lobby; go to room N3-300 if you want a receipt.

Salt Lake County does not list a filing fee for a residential BOE valuation appeal. Your real cost is usually time, comparable-sale help, or a private appraisal if you choose to buy one.

What happens after

The proper appeal authority is the Salt Lake County Board of Equalization. The County Council is the Board of Equalization, and the County Auditor serves as Clerk of the Board. Council-Tax Administration screens and administers the appeal process, and hearing officers appointed by the Board handle hearings.

The process has several phases. First, the county screens the filing for enough evidence. If evidence is missing, you may receive an “intent to dismiss” notice. Then the Assessor reviews the documents and may recommend an adjusted value. If you accept that recommendation, the case can be resolved by stipulation and sent for Board approval.

If the case does not settle, it can go to a hearing. The BE-01 form lets homeowners choose a phone hearing or virtual hearing, or check a waiver stating they do not want to appear. If you waive appearance, the case can be decided on the written evidence. If no hearing option is selected, the county form says a phone hearing will be scheduled if a phone number is provided; otherwise the appeal may be treated as a waiver.

At a hearing, a hearing officer reviews your evidence and the Assessor’s evidence, takes oral testimony if you appear, and recommends a value. The Board of Equalization then approves the recommendation and the Auditor mails a final decision. Salt Lake County’s timeline says recommendations are generally made by around October 1 unless extended by the Utah State Tax Commission, but final letters may arrive later. Pay taxes by the due date even if the appeal is still pending; refunds are issued after a final, unappealable reduction.

If you disagree with the final BOE decision, you generally have 30 days to appeal to the Utah State Tax Commission using form TC-194, filed with the Clerk of the Board of Equalization.

Local tips

Check the primary residential exemption first. If your Salt Lake County home is your primary residence for at least 183 consecutive days, the 45% exemption is often worth far more than a small valuation dispute. Salt Lake County also tells owners to respond to residential exemption declaration letters; failure to respond can cause removal of the exemption.

Also check Treasurer-administered relief programs before assuming an appeal is your only option. Salt Lake County lists 2026 programs including Circuit Breaker Relief for age 67+ or surviving spouses within income limits, Veteran Relief, Blind Relief, Indigent Relief, Hardship Relief, and Senior Deferral for eligible homeowners age 75+.

Worked savings example: suppose your 2026 notice values a primary residence at $700,000, but three strong comparable sales support $650,000. A $50,000 market-value reduction lowers taxable value by $27,500 because residential property is taxed on 55% of market value. Using the county’s 2026 example combined tax rate of 0.009556 for a Sandy/Canyons-type tax area, the estimated annual tax savings would be $262.79 ($50,000 × 55% × 0.009556). Your actual savings will differ because every Salt Lake County tax area has its own combined rate.