Salt Lake County Property Tax Appeal — Utah

Rob Hartley·Updated February 9, 2026

Salt Lake County is Utah's most populous county, anchored by Salt Lake City, the state capital. The county is experiencing significant property tax changes, with a 14.65% increase approved for 2026 to fund public safety and operational costs.

Notable cities: Salt Lake City, West Jordan, South Jordan, Sandy

Median Home

$475,200

Tax Rate

0.56%

Annual Tax

$2,800

Population

1.2 million

2026 Appeal Deadline: September 15

Appeals must be filed between August 1 and September 15 each year, or within 45 days of mailing the Notice of Property Valuation if mailed later. If September 15 falls on a weekend or holiday, the deadline extends to the next business day. Late appeals are accepted until March 31, 2026, but must meet specific criteria.

Property in Salt Lake County, Utah — local tax assessment and appeal guide

How Salt Lake County Assesses Property

100%of market value

Assessed by: Salt Lake County Assessor's Office

Assessment cycle: annual

Notices typically mailed: late July or early August

In Salt Lake County, properties are assessed at 100% of their market value. The assessor reviews property values annually, using comparable sales and market data to determine fair market value as of January 1 each year.

The Appeal Process

Appeals are heard by the County Board of Equalization. The hearing is informal. You'll present your evidence and the assessor's representative will explain their valuation. You may appear in person, by phone, or waive your right to appear.

Step 1: Gather evidence of your property's value as of January 1 (comparable sales, appraisals, photos of damage)

Step 2: Complete Appeal Form BE-01.2026 and attach all supporting documentation

Step 3: Submit your appeal via online portal, mail, or in-person by September 15

Step 4: Council Tax Administration screens your appeal for sufficient evidence

Step 5: If sufficient evidence exists, the Assessor reviews and makes a recommendation

Step 6: Attend hearing (if requested) or await Board of Equalization decision

Step 7: If dissatisfied, file appeal with Utah State Tax Commission within 30 days using form TC-194

Required form: Appeal Form BE-01.2026

Filing Methods

online:File through the Clerk of the Board online appeal portal at https://saltlakecounty.gov

mail:Mail to: Clerk of the Board of Equalization/Auditor's Office, P.O. Box 144575, Salt Lake City, UT 84114-4575

in-person:Deliver to Salt Lake County Government Center, 2001 South State Street #N3-300, Salt Lake City, UT

Evidence to Bring

Comparable property sales within one year of January 1Professional appraisal (within 12-18 months)Photos showing property condition or damageRepair estimates or contractor bidsMLS listings of similar properties

Salt Lake County Assessor Contact

Salt Lake County Assessor's Office

Phone: (385) 468-8000

Address: 2001 South State Street N2-600, Salt Lake City, UT 84190

Website: https://www.saltlakecounty.gov/assessor/

Online Portal: https://apps.saltlakecounty.gov/assessor/

Hours: Monday through Friday, 8:00 AM - 5:00 PM

Tax Exemptions in Salt Lake County

Primary Residential Exemption

45% reduction in assessed value

Reduces property tax by 45% for primary residences

Eligibility: Property must be owner's primary domicile, occupied at least 183 consecutive days per yearDeadline: Within 30 days of purchase or occupancy change

Blind Exemption

Varies based on income

Property tax exemption for legally blind individuals

Eligibility: Must be declared legally blind by licensed ophthalmologistDeadline: September 1 for current year, December 31 final deadline

Disabled Veteran Exemption

Up to $521,620 for 2026, varies by disability rating

Exemption for veterans with service-connected disabilities

Eligibility: Honorably discharged veteran with at least 10% service-connected disabilityDeadline: September 1 for current year, December 31 final deadline

Circuit Breaker (Low-Income Senior)

Based on income levels

Property tax relief for qualifying seniors and widows/widowers

Eligibility: Age 66+ for Circuit Breaker, 65+ for County Low-Income program, or widow/widower of any ageDeadline: September 1 for current year, December 31 final deadline

Official Resources

Salt Lake County Assessor's Office →

Official Salt Lake County Assessor's Office website providing property assessment information, appeals processes, and tax assessment details.

Utah State Tax Commission Property Tax Division →

Utah State Tax Commission's property tax information including statewide policies, exemptions, and property tax resources.

Salt Lake County Property Information Search →

Online property search tool to look up property records, assessed values, and ownership information in Salt Lake County.

Salt Lake County Treasurer Tax Information →

Salt Lake County Treasurer's office website for property tax payment information, tax notices, and collection services.

Check Your Salt Lake County Assessment

Enter your address to see if your Salt Lake County property is overassessed.

✓ All 50 states✓ Instant results✓ $49 flat fee

Frequently Asked Questions

What is the deadline to appeal my property taxes in Salt Lake County for 2026?

The regular appeal deadline is September 15, 2026. Appeals must be filed between August 1 and September 15, or within 45 days if your valuation notice is mailed later. Late appeals are accepted until March 31, 2026, but must meet specific criteria such as medical emergency, death, county notification errors, or factual errors in county records.

How do I file a property tax appeal online in Salt Lake County?

Visit the Salt Lake County website and access the Clerk of the Board online appeal portal. You can submit your appeal form and all supporting evidence electronically. Make sure to include comparable sales, appraisals, or other evidence showing your property's value as of January 1 of the tax year.

What is the primary residential exemption worth in Salt Lake County?

The primary residential exemption provides a 45% reduction in your property's assessed value for tax purposes. To qualify, the property must be your primary domicile and you must occupy it for at least 183 consecutive days per year. Only one exemption is allowed per household in Utah.

What happens at a Board of Equalization hearing in Salt Lake County?

The hearing is informal and conducted by a hearing officer from Salt Lake County Tax Administration. You can present your evidence of property value, and the assessor's representative will explain their valuation. You may appear in person, by phone, or waive your right to appear and have your appeal decided based on written evidence alone.

Can I appeal my Salt Lake County property tax assessment if I missed the September 15 deadline?

Yes, late appeals are accepted until March 31, 2026, but only if you meet specific criteria: medical emergency preventing filing, death of property owner, county failed to meet notification requirements, or a factual error is discovered in county records. You must provide documentation supporting your reason for filing late.

What evidence do I need for a successful property tax appeal in Salt Lake County?

The best evidence includes comparable property sales within one year prior to January 1, a professional appraisal (within 12-18 months), photos showing property condition, repair estimates, and MLS listings. Sales should be from properties listed through the Wasatch Front Regional MLS and should be similar to your property in size, age, and location.

How long does the Salt Lake County property tax appeal process take?

After filing your appeal, the Council Tax Administration screens it for sufficient evidence, which can take several weeks. If accepted, the assessor reviews and makes a recommendation. The entire process typically takes 2-4 months. You'll receive a final decision letter from the Clerk of the Board of Equalization, and have 30 days to appeal to the Utah State Tax Commission if dissatisfied.

For state-wide appeal information including Utah's assessment ratio and deadlines, see our Utah Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Utah Counties

Davis County (Layton)Utah County (Provo)

← All Utah property tax appeal info

Sources: https://www.saltlakecounty.gov/property-tax/property-tax-appeals/ | https://www.saltlakecounty.gov/tax-administration/appeal/ | https://www.saltlakecounty.gov/assessor/ | https://www.ownwell.com/trends/utah/salt-lake-county | https://tax.utah.gov/commission-office/appeals/locally-assessed

Last verified: 2026-02-09