What is the property tax rate in Salt Lake City?

The effective property tax rate in Salt Lake City runs near 0.61% of market value for a primary residence. This is a blended figure covering city, county, school district, and other local levies, and it varies modestly by exact location.

What is the Utah residential exemption?

Utah exempts 45% of a primary residence's market value from taxation, so only 55% is taxable. This exemption applies to one primary home; second homes and rentals are taxed on the full value, which roughly doubles their effective rate.

How is the taxable value calculated?

For a primary residence, taxable value equals market value times 0.55. The effective rate is then applied to that reduced base. For non-primary property the full market value is used, with no 45% reduction.

Does this include the school district levy?

Yes. The roughly 0.61% effective rate already bundles the school district, county, city, and special-district levies into one blended figure, which is how Salt Lake County reports effective rates.

How accurate is this estimate?

It is a close approximation. Your exact bill depends on the specific tax-area code, any voter-approved bonds, and annual rate adjustments. Use the county's official notice for the precise amount; this tool is for budgeting.

What is the Salt Lake City Property Tax Estimator?

Estimates annual Salt Lake City property tax using the local effective rate of about 0.61%, applies Utah's residential exemption that taxes a primary home on only 55% of its market value, and shows your monthly escrow. Runs in your browser. It runs free in your browser on Gera Tools, with nothing uploaded.

Salt Lake City Property Tax Estimator

Name: Salt Lake City Property Tax Estimator
Creator: Gera Tools
License: https://creativecommons.org/licenses/by/4.0/

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Property tax in Salt Lake City is shaped by one Utah-specific rule that catches many newcomers: a primary residence is taxed on only 55% of its market value thanks to the 45% residential exemption. This estimator applies that exemption and the local effective rate to give you a realistic annual and monthly figure.

How it works

The calculation runs in two steps:

taxable value = market value × (primary ? 0.55 : 1.00)
annual tax    = taxable value × 0.0061
monthly       = annual tax / 12

The 0.45 reduction is the residential exemption, available only on your primary home. Investment and second homes use the full market value, which is why their effective rate is roughly double that of an owner-occupied home in the same neighborhood.

Example and tips

A $500,000 primary home is taxed on $275,000 of value. At the 0.61% effective rate that is about $1,678 per year, or roughly $140 per month in escrow. The same house held as a rental would be taxed on the full $500,000 — about $3,050 a year. If you have just moved in, make sure the county has flagged the home as your primary residence; missing the exemption silently doubles your bill.

How Utah’s residential exemption works in practice

The 45% residential exemption is one of the most significant features of Utah’s property tax system and directly affects how Salt Lake City homeowners are taxed compared to investment property owners. The exemption is applied at the county assessor level and reduces the assessed value on which the tax rate is applied — so both the base rate and any supplemental levies apply to only 55% of market value for a qualifying primary home.

To qualify, the property must be your primary residence — the place where you are domiciled and registered to vote. You do not need to apply annually once established, but you must notify the county assessor if the property stops being your primary residence (for example, if you rent it out or move away). Missing this step means the county may continue applying the exemption to a property that no longer qualifies, which can result in back-taxes and penalties.

Salt Lake County tax rate areas

Salt Lake County uses tax rate areas (TRAs) to reflect the specific overlay of levies that apply to each parcel. The composite rate in a given TRA includes the state school levy, county general levy, city or town levy, and special district levies. The tool’s approximate 0.61% effective rate reflects a blended county average for a primary residence with the exemption applied — your specific parcel may be slightly higher or lower based on your TRA.

Factors that can push your rate above the average:

Being within a municipal services district
Special improvement districts for utilities or roads
Voter-approved bond levies (which must be approved by voters and are therefore not permanent)

Salt Lake County’s official property tax information is published on the county assessor’s website, which includes a parcel lookup for exact rate areas.

Budgeting for escrow

If you are financing a home purchase, most lenders will impound property taxes monthly into an escrow account alongside your mortgage payment. The monthly escrow deposit is typically your estimated annual property tax divided by 12, sometimes with a two-month cushion reserve. Use this tool’s monthly figure as a starting point for budgeting your total monthly housing payment, then confirm the exact escrow amount with your lender at closing.