UTAH

State Characteristics

Assessment Ratio: 55% properties with residential classification, 100% all other property types
Fiscal Tax Year: 1/1-12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: County Board of Equalization
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Jan 1
Value Notices Issued: July           Varies by County
Appeal Deadline: Sept                  Varies by County
Tax Bills Due: Nov 30                      Partial payment may be made throughout year

Key Tax Dates – Personal Property
Assessment Date: Jan 1
Tax Returns Due: May 15             Except Salt Lake County whose due dates vary from Feb-May
Tax Bills Due: Feb-May or later  Some counties require payment w/ PP return, some counties bill later

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.