Assessor Offices in Utah: Who Values Your Property

Every one of Utah's 29 counties has an elected county assessor who finds, lists and values taxable property. Whether you own a house in Farmington, a cabin near Heber or a ranch outside Loa, that office sets the value your property tax bill is built on. It does not mail the bill, and it does not choose the tax rate.

Our directory lists 30 assessor offices across the state, from the Davis County Assessor's Office at 61 South Main Street in Farmington to the Rich County Assessor at 20 South Main Street in Randolph. This page explains how those offices fit into Utah's property tax system, so you know whom to call and what to bring.

Who Does What in a Utah County Property Tax System

Property tax work is split among several county offices. Mixing them up is the most common reason people get sent from one counter to another.

The assessor identifies each parcel, determines its fair market value and applies classifications such as primary residential or farmland. The county auditor works out tax rates for each taxing entity and maintains the tax roll. In some smaller counties, one elected official serves as both clerk and auditor. The county treasurer sends tax notices and collects payments. The recorder files deeds and plats, which is how the assessor learns about ownership changes.

Valuation appeals go to the county board of equalization. In Utah, that board is the county legislative body, such as the county commission or council. School districts, cities and special districts set the budgets that drive tax rates. If your complaint is about the amount of tax rather than the value of your property, the assessor usually cannot help.

At the state level, the Property Tax Division of the Utah State Tax Commission supervises assessors. It sets valuation standards, provides guidance and training, and assesses large utilities, railroads and mines that cross county lines. The rules themselves live in the Property Tax Act, Title 59, Chapter 2 of the Utah Code, and in Article XIII of the Utah Constitution, which calls for uniform and equal assessment at fair market value.

How Utah Values Your Home: January 1, Fair Market Value and the 45 Percent Exemption

Utah assesses property as of January 1 each year. The condition and value on that date count, not what happens later in the year. Assessors estimate fair market value, meaning the price a willing buyer and seller would agree on. They draw on recent sales, construction costs and, for commercial property, income data. Counties must reappraise property at least every five years and update values in the years between.

The best-known Utah rule is the residential exemption. A home that is someone's primary residence is taxed on 55 percent of its fair market value, because state law exempts the other 45 percent. To qualify, the home generally must be lived in as a primary residence for at least 183 days a year. Second homes and vacation properties used only part of the year are generally taxed on full value. Rental situations vary, so ask your assessor before assuming either way.

Other classifications matter too. Land actively used for agriculture may qualify for lower valuation under the Farmland Assessment Act, often called greenbelt. Business equipment and other personal property is also assessed locally, and owners file an annual signed statement with the assessor. Vehicles follow a different path, which the FAQ section below explains.

Wasatch Front, Resort Towns and Rural Utah: How Offices Differ

Urban counties along the Wasatch Front

Davis, Weber, Utah and Cache counties handle the largest volume of parcels, new subdivisions and commercial property. The Weber County Assessor's Office is at 2380 Washington Boulevard in Ogden, and the Utah County Assessor's Office is at 100 East Center Street in Provo. The Davis County office in Farmington serves a heavily developed corridor. Expect specialized staff and, in many cases, online parcel search tools. Check the county website before you drive in.

Resort and recreation counties

The Summit County office sits in Coalville at 60 North Main Street, and the Wasatch County office is in Heber at 25 North Main Street. Grand County's office is in Moab, and the Kane County office is in Kanab at 180 West 300 North. In places like these, the primary-residence question matters more, because some homes are used only seasonally. Owners of vacation property should confirm how their parcel is classified.

Rural counties

Piute County's office is at 550 Main Street in Junction, Wayne County's is at 18 South Main Street in Loa, and Daggett County's is at 95 West 1st North Street in Manila. Staffs in these counties are small, and offices often share a courthouse or administration building with other county departments. Much of the work involves farm, grazing and rangeland parcels, plus mineral and energy property in places like Emery and Duchesne counties. Call ahead, because a small office may close for lunch, trainings or fieldwork.

Iron County has two listings in our database: the Iron County Assessor's Office at 68 South 100 East in Parowan and the Central Iron County Assessor at 88 East Fiddlers Canyon Road in Cedar. Confirm by phone which one handles your parcel before you visit.

A Utah Property Tax Calendar You Can Plan Around

Several deadlines repeat every year. These are the ones most owners need to know.

Dates can shift when they land on a weekend or when the legislature changes the law. Confirm the current year's dates with your county.

What to Bring and Say at a Utah Assessor's Counter

Start with the parcel number, which appears on your valuation notice. Bring your property address and a photo ID. If you think the value is too high, collect evidence: a recent appraisal, your closing statement if you bought recently, photos of damage or needed repairs, and sales of similar nearby homes.

Many problems are simple data errors, such as the wrong square footage, a finished basement that does not exist, or a missing exemption. Staff can often fix these in one visit. An informal conversation does not extend your appeal deadline, though. If the office does not resolve the issue before mid-September, file the written appeal with the county board of equalization anyway. You can always withdraw it if the assessor corrects the record.

Property assessor offices in Utah operate under state property tax statutes that specify how properties must be valued, how often reappraisals occur, and what exemptions are available to qualifying homeowners. The state department of revenue or taxation typically provides oversight and technical guidance to county assessors to ensure consistent valuation practices statewide.

Assessor locations are available in 30 cities across Utah. They are spread across 29 counties.

Cities with the highest concentration include Provo, Kanab, Beaver, where high real estate activity and complex commercial properties create greater demand for assessor services and property valuation resources.

Property owners in Utah should verify that their primary residence homestead exemption is active and confirm the annual appeal deadline with their local assessor office, as missing the deadline means waiting until the following tax year to contest a valuation.

Assessor by Counties

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Many county assessor offices in Utah now offer online property search tools where homeowners can view their assessed value, recent sales history, and exemption status without visiting the office. If you have questions about a recent reassessment notice, calling or emailing the assessor's office is often the fastest way to get a response before filing a formal appeal.

Browse Assessor by county across Utah to find the nearest location.

Finding the Right Assessor Office Anywhere in Utah

Utah has no single statewide assessor. The office that matters is set by the county where the parcel sits, not by where you live or receive mail. Owners with land in several counties deal with each assessor separately.

Along the Wasatch Front and in the north, the Cache County Assessor's Office is at 179 North Main Street in Logan, phone 435-755-1590. Weber County can be reached at 801-399-8572, and Utah County at 801-851-8275. Morgan County's office is at 48 West Young Street in Morgan, phone 801-845-4000.

In the southeast, the Grand County Assessor's Office is at 125 East Center Street in Moab, phone 435-259-1327. San Juan County's office is at 117 South Main Street in Monticello, phone 435-587-3221. Carbon County's office is at 120 East Main Street in Price, phone 435-636-3249. In the south, Garfield County's office is at 55 South Main Street in Panguitch, phone 435-676-1152.

Most of these offices work weekday business hours and sit in or beside the county courthouse. Because rural staffs are small, a short phone call saves a wasted trip. Have your parcel number ready when you call.

Utah Assessor FAQs

Begin with the valuation notice your county mails in July. File a written appeal with the county board of equalization by September 15, or within 45 days of the notice date if that is later. Ask the assessor's office where to submit the form. Include evidence such as a recent appraisal, your purchase price, comparable sales or repair estimates. If you disagree with the county board's decision, you can appeal to the Utah State Tax Commission, generally within 30 days of that decision. Keep paying your bill on time while the appeal is pending.

Utah law exempts 45 percent of the fair market value of a primary residence, so the taxable value is 55 percent of market value. The home must generally be your primary residence for at least 183 days a year. If your notice shows full market value as taxable, check whether the exemption was applied. Second homes and vacation properties are generally taxed on full value. Ask your county assessor what documentation, if any, is needed to correct the classification, and do it before the appeal deadline.

Generally, yes. Businesses that own taxable equipment, furniture, fixtures or similar personal property file a signed statement with the assessor in the county where the property is located, usually by May 15 each year. The assessor uses it to value your property for the January 1 assessment date. Late or missing filings can lead to penalties or an estimated value you may not like. If you open a new business, contact the county assessor early. Large utilities and similar companies are assessed by the State Tax Commission instead.

Utah's Farmland Assessment Act, often called greenbelt, values qualifying land by its agricultural productivity rather than its market value. Land typically needs at least five contiguous acres in active agricultural production. You apply through the county assessor, generally by May 1. Rural offices, such as the one in Beaver County, see these applications often. Changing the land's use or leaving the program can trigger a rollback tax, so ask the assessor how the rules apply before you sell or subdivide.

No. The assessor determines value only. Your county treasurer sends the tax notice and collects payment, which is due by the end of November. The auditor handles tax rates and the tax roll. Most passenger vehicles are not valued by the assessor each year. Instead, Utah charges an age-based uniform fee when you register the vehicle through the Division of Motor Vehicles. Take payment questions to the treasurer, registration questions to the DMV, and valuation, exemption or classification questions to the assessor.

Each parcel is handled by the assessor of the county where it lies, so you will receive separate valuation notices and tax bills. State deadlines such as the mid-September appeal date apply everywhere, but you file with each county individually. Keep each county's parcel numbers organized. If you move, update your mailing address with every county so notices reach you. If your land is in Iron County, call first, since the database shows two assessor listings there, one in Parowan and one in Cedar.