Utah County UT Property Tax Appeal Guide (2026)

Utah County mails Notices of Valuation in July each year, and you have until the later of September 15 or 45 days after the notice is mailed to file an appeal with the County Board of Equalization — under Utah Code § 59-2-1004, that makes the 2026 deadline September 15, 2026. Missed it? A late appeal can still be filed through March 31, 2027, but the Board must first agree to accept it under the statute's late-filing criteria. File online at boe.utahcounty.gov (required if you're appealing 8 or more parcels), by mail or email to BOE@utahcounty.gov, or in person at the Tax Administration office before 5:00 p.m. — all going to Utah County Board of Equalization, Attn: Valuation Appeals, 111 South University Avenue, Provo, UT 84601. Utah taxes primary residences on just 55% of fair market value thanks to the state's 45% Primary Residential Exemption, and if you disagree with the Board's decision you can appeal further to the Utah State Tax Commission using Form TC-194.

How assessments work in Utah County

The Utah County Assessor's Office, led by Assessor Burt Garfield (100 East Center St., Suite 1100, Provo, UT 84606 · 801-851-8295 · assessor@utahcounty.gov), values all taxable real property in the county as of January 1 each year, under oversight from the Utah State Tax Commission. The Notice of Valuation that arrives every July shows this year's and last year's value, an estimate of how your tax bill will change, and — under Utah's Truth in Taxation law — the dates, times, and locations of public hearings for any city, school district, or special district proposing a tax increase.

Utah assesses property at 100% of fair market value, but a constitutional exemption changes what actually gets taxed for most homeowners. The Primary Residential Exemption (Utah Constitution Article XIII, § 3; Utah Code §§ 59-2-102 and 59-2-103) exempts 45% of a primary residence's fair market value, plus up to one acre of land, so an owner-occupied home is taxed on only 55% of its value. A property counts as a "primary residence" if it's occupied at least 183 consecutive days a year by the owner, a family member, or a full-time tenant — not by a short-term or transient renter. Most Utah County homes already carry the exemption automatically. If the Assessor's office asks you to confirm your status with a Residential Property Declaration, you have 90 days to respond — online at resdec.utahcounty.gov or by mail/email to resdec@utahcounty.gov — or risk losing the exemption and having your taxable value nearly double.

There's no single county-wide mill levy in Utah County; each taxing entity — school district, city, county, water district, and others — certifies its own rate against the county's total taxable value, and the mix varies by taxing district. Countywide, Utah County's own 2025 tax data shows where the money actually goes: residents paid $940,440,145 in total property taxes, with school districts taking 65.74% ($618.2 million), cities 12.79% ($120.3 million), Utah County itself 9.44% ($88.7 million), redevelopment agencies 5.71% ($53.7 million), the Central Utah Water Conservancy District 4.18% ($39.3 million), and smaller special-service and infrastructure districts making up the remainder. Look up the exact combined rate for your parcel at taxrates.utah.gov.

Whether you should appeal

Because your taxable value is 55% of whatever fair market value the Assessor lands on (for a primary residence), the question is simple: does your Notice of Valuation's fair-market-value figure hold up against what comparable homes near you actually sold for around January 1? If not, that gap is your basis for an appeal — bring recent comparable sales, a private appraisal, or documentation of condition issues the county's mass appraisal missed.

Worked example, using the same illustrative combined tax rate (1.022%, i.e. 0.01022) the Utah County Assessor's own office uses to explain the exemption: suppose your Notice of Valuation lists a fair market value of $520,000. Your taxable value, after the 45% exemption, is $520,000 × 0.55 = $286,000, and at a 1.022% combined rate your estimated tax is $286,000 × 0.01022 ≈ $2,922.92. If you appeal successfully down to a fair market value of $470,000 — a $50,000 reduction supported by comparable sales — your taxable value drops to $470,000 × 0.55 = $258,500, and your estimated tax becomes $258,500 × 0.01022 ≈ $2,641.87. That's roughly $281 per year in savings, before accounting for whether your actual taxing district's combined rate is higher or lower than this illustrative figure.

Step-by-step how to file

1. Read your Notice of Valuation. It arrives in July and shows this year's and last year's value plus any proposed tax-increase hearings. It is not a tax bill.

2. Confirm the deadline. For 2026, that's September 15 — the later of September 15 or 45 days after the notice was mailed, per Utah Code § 59-2-1004.

3. Choose how to file. Online at boe.utahcounty.gov (required for appeals covering 8 or more parcels), by mail or email to BOE@utahcounty.gov, or in person at the Tax Administration office before 5:00 p.m. Mailed appeals must be postmarked by the deadline; online or emailed appeals are due by 11:59:59 p.m. that day.

4. Include the required information. Your parcel number and physical address, the county's assessed (fair market) value from your notice, your requested value, and credible documentation specific to your property supporting that requested value — comparable sales, a recent appraisal, or photos and repair estimates. If someone else is filing on your behalf, attach a signed Owner Authorization form.

5. Wait for your hearing or written decision. The Board of Equalization reviews the evidence and issues a decision; the county's appeal forms distinguish standard appeals from late appeals, which must separately satisfy the Board's late-filing criteria.

6. Missed the window? A late appeal can still be filed through March 31, 2027, but you'll need to show why you missed the September deadline and the Board must accept the late petition before it's reviewed.

7. Still disagree? Appeal the Board's decision to the Utah State Tax Commission using the Utah State Appeal Form (TC-194).

Exemptions and relief programs

Utah County's Tax Relief team (801-851-8110, option 3 then option 1 · taxrelief@utahcounty.gov) administers several homeowner relief programs on top of the automatic Primary Residential Exemption, most with a September 1 application deadline (final deadline December 31) based on the prior year's income:

Circuit Breaker / Homeowner's Tax Credit. For homeowners age 67 or older (or a surviving spouse of any age), with total 2025 household income of $44,221 or less. Reduces the property tax bill on a sliding scale tied to income.

County Low-Income Abatement. For homeowners age 65 or older with the same $44,221 income limit, plus a liquid-assets cap of $11,400 plus the prior year's property taxes.

Circuit Breaker 75+ Deferral. For homeowners age 75 or older with household income up to $88,442, whose home has been their primary residence for 20+ years or is valued below the county median ($551,100 for detached homes, $379,100 for attached homes). Utah County places a tax lien on the property, and mortgage lenders must authorize participation.

Disabled Veteran / Killed-in-Action Exemption. For veterans with a 10% or greater service-connected disability rating (or the survivors of service members killed in action). The maximum 2026 exemption is $535,459 of taxable value, prorated by disability percentage — a 60% rating exempts 60% of that maximum, for example. Generally a one-time application unless your status changes.

Blind Exemption. For homeowners declared legally blind by a licensed ophthalmologist, and available to unmarried surviving spouses or minor orphans of a qualifying blind person.

Contacts

• Assessor's Office: 100 East Center St., Suite 1100, Provo, UT 84606 · 801-851-8295 · assessor@utahcounty.gov
• Board of Equalization (appeals): 111 South University Avenue, Provo, UT 84601 · BOE@utahcounty.gov · boe.utahcounty.gov
• Auditor / Tax Administration: 801-851-8110 · auditor@utahcounty.gov
• Tax Relief team: 801-851-8110, option 3 then option 1 · taxrelief@utahcounty.gov