Salt Lake County Property Tax Appeal, Utah

Travis Bunn·Updated July 25, 2026

Salt Lake County is Utah's most populous county with over 1.2 million residents as of 2025, making it the economic and governmental center of the state. The county seat is Salt Lake City, which also serves as the state capital. Property tax appeals are particularly important in Salt Lake County due to its relatively high effective tax rate of 0.56%, which ranks 7th highest among Utah's 29 counties and is above the state average of 0.48%. With a median home value of approximately $484,500 and a median annual tax bill of $2,726, homeowners face significant tax burdens compared to the national median of $2,400.

Notable cities: Salt Lake City, West Valley City, West Jordan, Sandy, Murray, Kearns, Midvale

Median Home

$484,500

Tax Rate

0.56%

Annual Tax

$2,726

Population

1,220,916

On the typical Salt Lake County home, valued near $484,500 at the county’s effective tax rate of 0.56%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: September 15, 2026

That is at most 21 days away. Your exact date is on your assessment notice, so do not wait on it.

The Board of Equalization accepts appeals from August 1 through September 15, 2026. If September 15 falls on a weekend or holiday, the deadline extends to the next business day. Late appeals are only accepted under very limited circumstances such as medical emergencies, death of the property owner, county notification failures, or discovery of factual errors in county records.

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Utah town beneath the Wasatch mountains. Salt Lake County appeal guide.

How Salt Lake County Assesses Property

55%of market value

Assessed by: Salt Lake County Assessor's Office

Assessment cycle: annual

Notices typically mailed: July (by July 22)

In Salt Lake County, residential property owners receive a 45% deduction from their home's market value to determine the taxable assessed value, meaning you pay property taxes on only 55% of your home's value. For example, if your home's market value is $484,500 (the county median), at Utah's 55% assessment ratio your assessed value would be $266,475, resulting in approximately $2,726 in annual taxes at the county's effective rate of 0.56%. This assessment ratio is a constitutional exemption for primary residences that applies statewide across Utah.

The Appeal Process

Appeals are heard by the County Board of Equalization. Hearings are informal proceedings where you have the opportunity to discuss and explain your evidence, and the county assessor's representative will explain how they arrived at the market value. The hearing officer weighs all information presented and makes a recommendation to the Board of Equalization.

Gather your Notice of Property Valuation and Tax Change mailed by July 22, and review the assessed value to determine if an appeal is warranted

Collect supporting evidence including comparable sales (minimum 3, preferably 5) within one year of January 1, recent appraisals, purchase closing statements, or documentation of property defects or errors in county records

Complete the Board of Equalization Appeal Form (BE-01) with property information, parcel number, county's proposed value, and your opinion of value

Submit your appeal and all supporting documentation online, by email, mail, or in person between August 1 and September 15, 2026

Council Tax Administration screens your appeal for sufficient evidence; if more evidence is needed, you'll receive an 'intent to dismiss' notice and must respond promptly

The Assessor's Office reviews your evidence and makes a recommendation; if they agree to adjust the value, you'll receive a stipulation offer by mail which you can accept or reject

If no agreement is reached, your appeal proceeds to an informal hearing before a hearing officer where you present your case and the assessor presents theirs

The Board of Equalization issues a final written decision; if you're dissatisfied, you have 30 days to appeal to the Utah State Tax Commission by filing Form TC-194

If still unsatisfied with the State Tax Commission decision, you may appeal to the 3rd District Court as a final option

Required form: Board of Equalization Appeal Form (Form BE-01)

Filing Methods

online:Submit through the online property tax appeal portal at https://www.saltlakecounty.gov/property-tax/property-tax-appeals/

email:Email completed appeal form and evidence to propertytaxappeals@slco.org

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:Deliver to Salt Lake County Government Center, 2001 South State Street, Room N3-300, Salt Lake City, UT 84190. A secure drop box is available in the North building lobby.

Evidence to Bring

Comparable sales (MLS listing full print format)Recent appraisal (within one year of January 1)Purchase closing documents or settlement statementsPhotos showing property condition or defectsRepair estimates for needed workDocumentation of factual errors in county records

Salt Lake County Assessor Contact

Salt Lake County Assessor's Office

Phone: (385) 468-8000

Address: 2001 South State Street, Suite N2-600, Salt Lake City, UT 84114-7421

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

Online Portal: https://www.saltlakecounty.gov/property-tax/property-tax-appeals/

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

Tax Exemptions in Salt Lake County

Primary Residential Exemption (Homestead)

45% reduction in taxable value

Constitutional exemption that reduces the taxable value of primary residences by 45%, meaning homeowners pay taxes on only 55% of their home's market value.

Eligibility: Property must serve as the owner's primary domicile and be occupied for at least 183 consecutive days per year. Only one exemption may be claimed per household within Utah. Claiming this exemption subjects you to Utah state income tax.Deadline: Apply with the Assessor's Office; must complete declaration within 30 days of mailing if contacted by the county

Disabled Veteran Property Tax Exemption

Up to $521,620 of taxable value (prorated by disability percentage; 100% disabled veterans receive full exemption)

Exempts a portion of taxable value for veterans with service-connected disabilities rated at 10% or higher by the VA.

Eligibility: Veterans must have at least 10% VA service-connected disability. Unmarried surviving spouses and minor orphans of veterans who died in service or from service-connected disabilities qualify for full exemption of primary residence and personal property.Deadline: September 1 annually; late applications may be accepted until December 31 with good cause

Circuit Breaker Tax Abatement

Variable refundable credit based on income and tax burden

Provides property tax credits for low-income elderly or disabled homeowners to prevent property taxes from exceeding a percentage of household income.

Eligibility: Applicants must be aged 66 or over, or disabled, with household income not exceeding the state-established limit (approximately $44,221 for 2026, varies by county).Deadline: Apply with the County Auditor or Treasurer between January and September 1

Blind Exemption

Variable exemption amount

Property tax relief for legally blind homeowners on their primary residence.

Eligibility: Homeowners who are legally blind as certified by appropriate medical documentation.Deadline: September 1 annually

Active Duty Military Exemption

Variable exemption

Exemption for active duty service members serving outside Utah for extended periods.

Eligibility: Service member must be on active duty in U.S. Armed Forces outside Utah for 200 days in a calendar year or 200 consecutive days beginning in the prior year. Must be property owner of record as of January 1.Deadline: September 1; must reapply annually

Salt Lake County Appeal Packet · $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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Frequently Asked Questions

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

The deadline to file a property tax appeal in Salt Lake County is September 15, 2026. The Board of Equalization accepts appeals from August 1 through September 15 each year. If September 15 falls on a weekend or holiday, the deadline automatically extends to the next business day. You must file within this window or within 45 days of the mailing date shown on your Notice of Property Valuation and Tax Change, whichever is later. Late appeals are only accepted under very limited circumstances such as medical emergencies, death of a property owner, county notification failures, or discovery of factual errors in county records.

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

To file an appeal online in Salt Lake County, visit the county's property tax appeals website at https://www.saltlakecounty.gov/property-tax/property-tax-appeals/ and click the online property tax appeal portal link. You'll need to gather your property information including your parcel number from your Notice of Valuation, your opinion of the correct market value, and supporting evidence such as comparable sales or a recent appraisal. Complete the electronic form, attach your evidence as digital files, and submit everything through the portal. The online system accepts appeals from August 1 through September 15, and you should receive confirmation once your submission is received.

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

The primary residential exemption in Salt Lake County reduces your taxable value by 45%, meaning you only pay property taxes on 55% of your home's market value. For a home at the county's median value of $484,500, this exemption reduces the taxable assessed value to $266,475, saving approximately $1,214 annually compared to paying taxes on the full market value. This is a constitutional exemption available statewide in Utah for all owner-occupied primary residences where the owner lives at least 183 consecutive days per year. The exemption is automatic for most homeowners but requires that you be subject to Utah state income tax.

What evidence do I need to win my Salt Lake County property tax appeal?

To win your Salt Lake County property tax appeal, you need compelling evidence showing your property's fair market value as of January 1 of the tax year. The strongest evidence includes comparable sales of similar properties within one year of January 1, the county prefers a minimum of three but up to five comparable sales in MLS listing full print format obtained through a real estate professional. Other acceptable evidence includes a recent professional appraisal completed within one year of January 1, your purchase closing statement if you bought the property recently, photographs documenting property defects or needed repairs, contractor estimates for repair costs, or documentation proving factual errors in the county's property records such as incorrect square footage or lot size.

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

A Board of Equalization hearing in Salt Lake County is an informal proceeding where you present your case to a hearing officer appointed by the Board. You'll have the opportunity to discuss and explain your evidence showing why your property's assessed value should be lowered, and the county assessor's representative will present their evidence and explain how they arrived at the current market value. The hearing officer weighs all the information from both sides and makes a recommendation to the Board of Equalization. After the hearing, the Clerk of the Board will mail you a final written decision. If you're dissatisfied with the decision, you have 30 days to appeal to the Utah State Tax Commission using Form TC-194.

How much can I save by appealing my property taxes in Salt Lake County?

The amount you can save by appealing your property taxes in Salt Lake County depends on the size of the reduction you achieve. According to statewide data, the median successful appeal in Utah results in a 5-10% reduction in assessed value. For a home assessed at the county median of $484,500, a 5% reduction ($24,225) would save approximately $136 annually, while a 10% reduction ($48,450) would save about $271 per year at the county's 0.56% effective tax rate. These savings compound over multiple years as long as the reduced assessment remains in effect. A $50,000 reduction on a primary residence saves roughly $151 per year when factoring in the 55% assessment ratio.

Can I appeal my Salt Lake County property taxes if I just bought my home?

Yes, you can absolutely appeal your Salt Lake County property taxes even if you recently purchased your home, and your recent purchase may provide strong evidence for your appeal. If you bought the property in an arm's-length transaction close to January 1 of the tax year, your purchase price represents actual fair market value and can be compelling evidence that the assessed value is too high. You should submit your closing statement or settlement documents (HUD-1) as primary evidence, along with a copy of the full appraisal if one was completed for your purchase. The county gives greatest consideration to comparable sales that occurred within one year of January 1, so a recent purchase is particularly relevant evidence for your appeal.

What is the difference between the Assessor's Office and the Board of Equalization in Salt Lake County?

The Salt Lake County Assessor's Office is responsible for determining the fair market value of all properties in the county and issuing annual valuation notices by July 22. The Assessor uses computer-assisted mass appraisal systems and property inspections to establish values. The Board of Equalization, on the other hand, is an independent body administered by the Council-Tax Administration Office that hears and decides property tax appeals filed by property owners who disagree with the Assessor's valuations. The Board accepts appeals from August 1 through September 15 and has the authority to review and adjust property valuations to ensure they reflect fair market value. The Board cannot adjust your actual tax bill or tax rates, only the assessed value of your property.

Official Resources

Salt Lake County Assessor Official Website →

Access property information, assessment details, and exemption applications from the official county assessor.

Salt Lake County Property Tax Appeals Portal →

File an appeal online, download forms, check appeal status, and access deadline information.

Utah State Tax Commission - Property Tax Appeals →

Information on appealing county Board of Equalization decisions to the state level.

Salt Lake County Treasurer - Tax Relief Programs →

Apply for veteran, senior, circuit breaker, and other property tax relief programs.

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

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← All Utah property tax appeal info

Sources: https://www.saltlakecounty.gov/property-tax/property-tax-appeals/ | https://www.saltlakecounty.gov/tax-administration/ | https://www.saltlakecounty.gov/assessor/ | https://tax.utah.gov/commission/appeals/locally-assessed/ | https://calcuris.com/us/property-tax-calculator/utah/salt-lake-county/ | https://www.ownwell.com/trends/utah/salt-lake-county | https://propertytaxrates.org/exemptions/utah/

Last verified: 2026-07-25