801-851-8295
assessor@utahcounty.gov
Aerial View of A Culdisac
Real Property
Residential buildings, commercial buildings, agricultural land, vacant land and permanent structures or improvements attached to the land.
HomeReal Property

What is Real Property?

Real property includes land, buildings, and any permanent structures or improvements attached to the land. Real property is taxed in Utah to generate revenue for local governments, funding services like schools, infrastructure, and public safety.

Examples of Real Property: Vacant land, residential homes, commercial buildings, apartment buildings, agricultural buildings, etc.
The Land Records page lets you search by name, address, or serial number to find property details, subdivisions, taxes, and appraisals. The parcel map provides a county-wide view with basic parcel info, aerial imagery, and property details.

How is Real Property Value Assessed?

Initially, the property is identified and classified. Next, data on any improvements to the property is gathered. Once the data is entered into the CAMA (Computer Assisted Mass Appraisal) system, the market value is assessed. Adjustments for exemptions and/or deductions are then applied, and the taxable value is calculated. Finally, the appropriate tax rate is applied to determine the taxes owed.

1.
Property Identification and Classification. Classify parcels and land attributes.
2.
Data Collection. Gather information on improvements.
3.
Market Value Determination. Estimate the property’s market value using the three approaches to value: Sales Comparison, Cost Approach, Income Approach.
4.
Apply Assessment Ratio. Multiply the market value by an assessment ratio (55% for Residential and 100% for Commercial).
5.
Calculate Taxable Value. After adjustments for exemptions or deductions, the Taxable value is determined. The Taxable Value will be used, along with the appropriate tax rate, to determine taxes owed.

If you believe your assessed value is inaccurate and have supporting evidence, you may file an appeal through the Auditor’s office.

Deadline to appeal: September 15th

Other Department’s Responsibilities

Recorder
The Recorder’s Office records property transactions, and the Assessor’s Office uses them to assess property values for taxes.
VISIT SITE ->
Auditor
The Auditor’s Office oversees and audits property tax assessments made by the Assessor’s Office.
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Treasurer
The Treasurer’s Office collects and manages the payment of property taxes, while the Assessor’s Office sets the property value.
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