Homes · Taxes · Reviewed 2026-07-22
A qualifying Utah primary home is taxed on 55% of market value.
The state exemption removes 45% of fair market value. The county's parcel-specific tax area supplies the rate, so the ordinary estimate is market value times 55% times the final tax-area rate.
Salt Lake County tax area 013-0000
$2,922
$243.51 per month before escrow changes
Taxable value
$316,250
Final rate
0.924%
Effective rate
0.508%
See the math
$575,000 x 55% taxable value x 0.924% = $2,922.15 per year.
| Value check | Market value | Annual tax |
|---|---|---|
| 5% lower value | $546,250 | $2,776 |
| Entered value | $575,000 | $2,922 |
| 5% higher value | $603,750 | $3,068 |
- County assessors and treasurers control official valuation, tax area, exemptions, and bills.
- Utah tax areas are parcel-specific. A city name alone is not enough to select a final rate.
- Estimate assumes the Utah primary residential exemption applies.
- This tax area has 9 complete levy-rate rows in the parsed Tax Commission report.
Worked example
A $500,000 primary home in 2025 tax area 013-0000.
- Taxable value
- $500,000 × 55% = $275,000
- Annual estimate
- $275,000 × 0.00924 = $2,541
- Monthly planning amount
- $211.75
Report 600 lists a 0.924% final rate and nine levy entities for Salt Lake County tax area 013-0000. Without the primary residential exemption, the same inputs estimate $4,620 for the year.
What changes the answer
The exemption is about occupancy, not just ownership.
- 183 consecutive days: a part-year residence can qualify when it is used as the primary residence for at least 183 consecutive calendar days in that year.
- Tenant occupancy can count: a qualifying primary resident does not have to be the owner, but the exemption is limited to one primary residence per household.
- Transient use does not count: property used for transient residential stays and condominium units placed in rental pools are excluded.
- House plus land: the exemption applies to the primary residence and up to one acre used for the residence.
- County declaration: if the assessor sends a PT-19A declaration, return it within 90 days of receiving the notice.
County workflow
Value, rate, bill, and appeal have different owners.
- 1. Assessor: fair market value, property record, and exemption status.
- 2. Auditor and tax area: the taxing-entity rates that combine for the parcel.
- 3. Treasurer: the official tax bill and payment.
- 4. County Board of Equalization: a locally assessed real-property value appeal, using the deadline and instructions on the current valuation notice.
The calculator estimates. The county record and notice control the official value, exemption, tax area, bill, and filing deadline.
Where to confirm the estimate
- Primary Residential Exemption
Utah State Tax Commission
Explains the 45% exemption, 55% taxable value, 183-day part-year rule, declaration path, and county administration.
Checked 2026-07-22
- Residential Property
Utah State Tax Commission
Explains county office roles, primary and non-primary taxable value, tenant occupancy, and the one-home household limit.
Checked 2026-07-22
- 2025 Tax Rates by Area
Utah State Tax Commission, Property Tax Division
Report 600, dated January 05, 2026, with final adopted tax rates by tax area.
Checked 2026-07-22
- Tax Rates by Area index
Utah State Tax Commission
Official index of current and historical tax-rate-by-area reports.
Checked 2026-07-22
- Locally Assessed Property Appeals
Utah State Tax Commission Appeals Unit
Explains the county board of equalization route and the next state-level appeal step.
Checked 2026-07-22