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Salt Lake County property taxes are due November 30, and bills are landing in mailboxes across the Wasatch Front and the Wasatch Back right now. Every fall I get the same handful of questions from clients: When is it due? Why is my bill different from my neighbor’s? Does my escrow cover it? And what happens to the tax break when a home sells?
Here’s what to know in Salt Lake County, with notes for Summit County owners in Park City.
Key dates for Salt Lake County property taxes
According to the Salt Lake County Treasurer:
- November 1: Tax notices showing the amount due must be mailed to owners by this date.
- November 30: Last day to pay 2026 taxes without a penalty. If it falls on a weekend or holiday, the deadline moves to the next business day.
- December 1: Unpaid taxes become delinquent, with a penalty of 2.5% or $10 per parcel, whichever is greater.
- January 31: If the delinquent taxes and penalty are paid by this date, the penalty drops to 1% or $10, whichever is greater.
The valuation notice that came this summer was the time to appeal your value. The November notice is the bill.
If you own in Park City or elsewhere in Summit County
The Summit County Treasurer mailed 2026 bills on October 25, and taxes there are also due November 30. The penalty schedule is a little different: 1% on unpaid taxes starting December 1, then an additional 1.5% plus interest (back to January 1) if they’re still unpaid after January 31. If you own in both counties, like a lot of my clients, put both deadlines on the calendar.
Does your escrow cover it?
If you have a mortgage, your lender may collect property taxes monthly and pay the bill for you. In that case the notice is mostly for your records, but it’s still worth a quick check:
- Log in to your loan account and confirm a property tax payment is scheduled before November 30.
- If you refinanced or bought this year, confirm your new loan servicer is the one paying.
- If you paid off your mortgage, the bill is yours to pay directly now.
The 45% primary residential exemption
Utah gives primary residences a real break. According to the Utah State Tax Commission, a qualifying primary home is taxed on 55% of its market value, a 45% exemption. To qualify, the home has to be occupied as a primary residence for at least 183 consecutive days in a calendar year, by the owners or a full-time tenant. A household can claim only one primary residential exemption in Utah, and second homes and vacation homes don’t qualify.
That’s a big reason two similar homes on the same street can have very different bills. One may be someone’s primary residence; the other may be a second home or short-term rental taxed on its full value.
The 2027 change buyers and sellers should know
This is the one I’ll be watching for my clients. Starting January 1, 2027, the Tax Commission says owners must file Form TC-473A with the county when:
- Ownership changes, including deed transfers, trust transfers and name updates. A buyer doesn’t inherit the seller’s exemption.
- The property didn’t qualify the year before, such as a home newly converted to a primary residence.
- The county board of equalization has reason to believe the home no longer qualifies.
The application is due to the county by September 15, and by law, late applications can’t be accepted. Miss it, and the home may be taxed on its full market value for that year. If you’re building, there’s a separate form (PT-24) to declare the home will be your primary residence when it’s finished.
Bottom line: if you buy a home you plan to live in, filing for the exemption belongs on your move-in checklist, right next to changing the locks and setting up utilities.
What I tell buyers comparing homes
The seller’s tax bill isn’t necessarily what you’ll pay. If the seller used the home as a second home or rental, the bill may reflect full market value, and yours could be lower once you qualify for the exemption. The reverse is true if you’re buying a second home in Park City or a ski property in the Cottonwood Canyons: budget for taxes on the full value. (More on that in my guide to buying a second home in Utah.) Ask your lender to estimate taxes based on how you’ll use the home, not the seller’s last bill.
My take
Property taxes aren’t the fun part of owning a home, but they’re one of the few costs you can manage with a little attention: know your deadlines, confirm your escrow, and make sure your primary home gets the exemption it qualifies for. And if you buy in 2027 or later, file that form.
Curious how your home’s value has changed this year? Get an updated home value, and I’ll walk you through the numbers.
Gian Sexsmith | Coldwell Banker Realty
This article is general information, not tax or legal advice. Confirm the details for your property with your county treasurer or a tax professional.
