"Our goal is to help every homeowner understand how property taxes work and which department within the county handles each part of the process" - Bob Adams, Wasatch County Assessor
Each year, assessors in Utah have the daunting task of assessing every property in their respective counties – from small homes to sprawling commercial developments. In Wasatch County, this means assessing 29,000 properties. 20% are re-appraised every year, the other 80% are subject to what’s called a mass appraisal. So, every 5 years every property should have a full appraisal.
As daunting as this job may be, understanding and navigating the Utah property tax system and process can be even more perplexing for property owners. How are values determined? What factors impact assessments? And, most importantly, how can homeowners ensure their properties are accurately and fairly taxed?
"Our goal is to help every homeowner understand how property taxes work and which department within the county handles each part of the process," says Bob Adams, Wasatch County Assessor. "We want to make the system as transparent as possible, so residents feel confident in their assessments and know where to turn if they have questions."
Assessment and Taxing Process
The yearly property tax cycle starts with the assessor. The Wasatch County Assessor’s Office is responsible for valuing all properties at 100% of their fair market value, as required by Utah law.
Assessments are updated annually, reflecting market conditions as of January 1. The assessor also identifies new construction and developments, known as new growth, which is assessed separately.
Assessments are conducted using one or more of the following methods:
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Sales Comparison Approach – Analyzes sales of comparable properties.
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Cost Approach – Estimates the cost to replace the property.
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Income Approach – Evaluates the income the property can generate.
Once valuations are finalized, they are submitted to the County Clerk/Auditor, who calculates the certified tax rate and generates statements of valuation. The Board of Equalization, overseen by the Clerk/Auditor, hears appeals regarding property valuations.
Each year, be sure to carefully review your Notice of Valuation for inaccuracies. If there are discrepancies affecting your assessed value, provide documentation to the Assessor’s Office prior to May 1 so corrections can be made before tax bills are generated.
If you disagree with the Assessor’s determination, or if the valuation is not corrected before May 1, this will become your tax bill.
However, you do have the right to appeal the valuation to the Board of Equalization. If needed, further appeals can be made to the Utah State Tax Commission or the courts.
The Utah State Tax Commission audits annually to ensure they fall within 95-105% of market value.
Fair Share of Taxes: Understanding the Role of Assessed Value
The Wasatch County Assessor’s Office assesses property value, not taxes. Taxes are determined by tax-levying entities, as outlined on your tax notice through a process called Truth in Taxation.
The Truth in Taxation process ensures fairness in property taxation. Taxing entities determine the revenue needed for their budgets and must hold public hearings to implement any increase. The certified tax rate is calculated by adding all the entities’ approved revenue needs, then dividing this amount by the county’s total assessed value.
Because revenues are set by separate political entities, like school districts, cities and towns, fire districts and health departments, and the rates result from a calculation of their revenue needs, assessed values keep taxes fair in two ways.
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Provide a cumulative number to create a uniform tax rate.
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Assign each property a number (the assessed value) to which the rate is applied.
Using this system ensures each property owner pays their portion of taxes according to the relative value of their property each year.
New growth is set aside until after the tax rate is calculated – meaning that existing property owners don’t have to pay to extend existing services to new growth for that assessment year.
Where Do Your Property Tax Dollars Go?
Taking Action: How You Can Influence Tax Rates and Policies
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Primary residences (occupied more than 183 consecutive days in a calendar year) are taxed on only 55% of their value. Ensure you have this exemption, if eligible.
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Attend budget meetings held by taxing entities. These meetings are public and your input matters.
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Property tax laws are determined at the state level. If you disagree with taxation policies, contact your state legislators.
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Utah is a non-disclosure state, meaning sales data is limited. Work with the Assessor’s Office to provide this information to ensure an accurate and fair market assessment.
Property Tax Relief Programs
Utah offers various relief programs for eligible homeowners, such as exemptions for veterans, low-income seniors, and disabled individuals.
Important Dates:
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January 1: Assessments reflect market value as of this date (Lean Date)
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May 22: Assessment roll is finalized and sent to the Auditor
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To avoid the formal Board of Equalization process, correct any discrepancies by providing documentation to the Assessor’s Office prior to this date.
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July 22: Notice of Valuation sent to property owners
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August 1 – September 15: Board of Equalization appeals
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September 15: BOE appeal filing deadline
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November 1: Tax bills issued
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November 30: Property tax payments are due.
For a full calendar of assessment-related deadlines, visit wasatchcounty.gov/assessor.