What is the property tax rate in Iron County?

The combined effective property tax rate in Iron County, Utah is approximately 0.55%.

Iron County Property Tax Calculator (2026) — Utah Property Tax Almanac

Property Tax in Iron County, 2026

A calculator and field guide for Cedar City-area homeowners — and for anyone considering a move to Iron County — including Utah's distinctive 45% Primary Residential Exclusion (Const. Art. XIII §3 — taxable value is just 55% of FMV for owner-occupied primary residences), the Truth-in-Taxation revenue-cap system (UCA 59-2-919) which auto-adjusts rates downward when values rise, the Property Tax Abatement / Circuit Breaker for low-income seniors, and the tiered Disabled Veteran exemption (effectively full for homes below ~$544K FMV at 100% disability).

Iron County, home to Parowan and 60k Utahns, operates under Utah\'s distinctive property tax system. Owner-occupied primary residences receive a 45% Primary Residential Exclusion (Utah Constitution Art. XIII §3, statute 59-2-103) — meaning only 55% of fair market value is taxable. Non-primary residential (second homes, rentals not occupied 183+ days by single tenant) is taxed on 100% of FMV. Tax = (FMV × 55%) × Tax Rate. Utah\'s "Truth in Taxation" system (UCA 59-2-919) auto-adjusts rates downward when assessed values rise, so total revenue stays constant unless taxing entities vote for an increase (with public hearings required).

How the bill is built

Utah property tax follows a 4-step calculation. Step 1: Fair Market Value. The Iron County Utah Assessor's Office determines FMV annually using sales comparables and cost approaches. Step 2: Apply the 45% Primary Residential Exclusion (if owner-occupied primary). Taxable Value = FMV × 55%. Most homes carry the exemption forward from prior owner if used as primary residence. Step 3: Apply tax rate. Tax = Taxable Value × rate / $100. Iron County\'s combined consolidated rate is ~$1.00/$100 of FMV (≈$0.55% on taxable value, =~0.55% effective rate against full FMV). Step 4: Truth-in-Taxation. If the taxing entity\'s revenue would grow due to property value increases, rates auto-adjust downward — only if the entity wants MORE revenue does it hold a Truth-in-Taxation hearing.

The 45% Primary Residential Exclusion REQUIRES the property be used as a primary residence for 183+ consecutive days per year. Most Utah primary residences receive the exemption automatically — and it carries forward when a primary-residence home is sold to a new owner who continues to use it as a primary residence. Some counties require Form PT-19A application after ownership change. Failure to qualify means the property is taxed at 100% of FMV (45% higher tax). If a property switches between primary and non-primary residential use, the exemption is prorated. Receiving the exemption also creates a rebuttable presumption that the owner is domiciled in Utah for income tax purposes — meaningful for non-resident owners of Utah real estate.

Truth in Taxation (UCA 59-2-919) is unique to Utah — when property values rise, tax rates AUTOMATICALLY adjust downward so that the taxing entity\'s total revenue remains constant. Only if the entity wants MORE revenue does it hold a public Truth-in-Taxation hearing. This means rising property values do NOT automatically translate to rising tax bills (unlike most states where rate × rising value = rising tax). Utah\'s Truth-in-Taxation has been credited with keeping Utah\'s effective property tax rates among the lowest in the United States despite substantial home-value appreciation since 2018.

Utah\'s disabled-veteran exemption is tiered, not categorical. 100% disabled vets receive an exemption of the first ~$299,166 of taxable value (2025 figure, indexed). Since taxable value = 55% of FMV, this means a 100% disabled vet on a home with FMV up to ~$544K pays $0 in property tax — effectively full exemption for sub-$544K homes. Higher-value homes (Salt Lake County, Summit/Park City) still owe tax on the excess. This contrasts with SC, MD, VA, NJ, IA, MI, WI, PA — all of which provide categorical full vet exemptions regardless of home value.

2026 Iron County rate breakdown ($ per $100 of FMV (55% taxable value via 45% Primary Residential Exclusion), Parowan district)

Taxing entity	Rate
Combined consolidated rate (~$1.00 / $100 of FMV × 55% taxable = ~0.55% effective)	1.0000
Combined total	1.0000

As of April 26, 2026 · From Iron County Utah Assessor's Office.

Note: Iron County is **home to Cedar City and Southern Utah University** — Cedar City (~38K, the largest city, but NOT the seat) hosts the SUU campus (~14,000 students) and is the cultural-economic anchor of central southern Utah. The county seat is **Parowan** (~3K) — Utah's historic "Mother Town of Southern Utah" (Mormon settlers founded Parowan in 1851, before settling Cedar City and St. George). The county is home to the **Utah Shakespeare Festival** (Tony Award-winning regional theater festival, since 1961), Cedar Breaks National Monument (a smaller-scale version of Bryce Canyon, at higher elevation), and Brian Head Resort (southern Utah's only ski resort). The county is also a gateway to Zion National Park (~80 minutes south).

Note: Iron County effective property tax rates run approximately **0.55% — among the lower in Utah**. Combined consolidated rates run ~$1.00/$100 of FMV. Median home values around $385K combined with the very low effective rate produce median annual bills around $2,118.

Note: For relocation buyers: Iron County offers **the cultural-rich central-southern Utah** option — substantial SUU university amenities, the celebrated Utah Shakespeare Festival cultural draw, Cedar Breaks / Brian Head recreation, and proximity to Zion National Park. The trade-off: limited commercial sector outside SUU, healthcare, and tourism; substantial winter weather at higher elevations.

Deductions and exemptions for 2026

Utah homeowner property tax relief is concentrated in three mechanisms: (1) the constitutional 45% Primary Residential Exclusion (Art. XIII §3, statute 59-2-103) — applied automatically to most homes, (2) the Truth-in-Taxation revenue-cap system (UCA 59-2-919) that auto-adjusts rates downward when values rise, and (3) the income-tested Property Tax Abatement / Circuit Breaker for low-income seniors 66+. Utah\'s disabled-veteran exemption is tiered (effectively full for sub-$544K homes, partial for higher-value homes).

45% Primary Residential Exclusion (constitutional, automatic for most)

Utah\'s primary owner-occupant protection is constitutional (Art. XIII §3) — taxable value = 55% of FMV for owner-occupied primary residences. Most Utah homes get the exemption automatically; it carries forward when a primary-residence home is sold to a new owner. Some counties require Form PT-19A application after ownership change. The exclusion applies to the home + up to 1 acre of land. A primary residence requires 183+ consecutive days of occupancy per year (by owner, family, or single tenant).

Truth in Taxation (UCA 59-2-919)

Truth-in-Taxation is unique to Utah — when property values rise, tax rates automatically adjust downward so that taxing entities\' total revenue stays constant. Only if a taxing entity wants MORE revenue does it hold a public Truth-in-Taxation hearing. This indirect protection has been credited with keeping Utah\'s effective rates among the lowest in the United States despite substantial home-value appreciation since 2018.

Property Tax Abatement / Circuit Breaker (income-tested)

Utah\'s primary senior-specific protection is the Property Tax Abatement (also called the Circuit Breaker) — a refundable abatement up to $1,259/year (2025 limit, indexed) for seniors 66+ or widow/widowers with household income below ~$40,840 (2025). Some counties also offer Indigent Property Tax Abatement and Property Tax Deferral. Apply with County Clerk by September 1.

Disabled Veteran Exemption (tiered)

Utah\'s disabled-veteran exemption is tiered based on disability percentage. 100% disabled vets receive an exemption of the first ~$299,166 of taxable value (2025, indexed annually). Since taxable value = 55% of FMV, this means a 100% disabled vet on a home with FMV up to ~$544K pays $0 — effectively full exemption for most Utah primary residences. Higher-value homes (Summit/Park City, Salt Lake luxury) still owe tax on the excess.

Appealing your assessment

Utah property tax appeals follow a 3-tier process. Level 1: County Board of Equalization (CBOE). File written appeal by September 15 after receiving the Notice of Property Valuation (mailed by August 1 each year — Utah uses a calendar tax year). The CBOE holds informal hearings — present comparable sales or condition documentation. Level 2: Utah State Tax Commission. If denied, appeal to the State Tax Commission within 30 days. Level 3: District Court. Tax Commission decisions can be appealed on legal grounds. Most Utah appeals are resolved at Level 1.

Cities and towns in Iron County

Iron County contains 4 incorporated municipalities, ranging from Parowan to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Iron County is subject to Iron County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Cedar City	city	38,000
Enoch	city	8,500
Parowan County seat	city	3,000
Kanarraville	town	360

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Parowan tax district. Other cities in Iron County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Iron County Utah Assessor's Office before relying on any estimate.

Frequently asked questions

When are Utah property taxes due?

Utah property taxes are due in a single payment by November 30 of each year. Tax notices are typically mailed by November 1 (after the September 15 valuation appeal deadline closes). Late payments after November 30 accrue penalty (typically 1% per month). Most Utah homeowners pay through escrow via mortgage servicer.

What is the 45% Primary Residential Exclusion and how do I qualify?

Utah\'s 45% Primary Residential Exclusion is constitutional (Art. XIII §3, statute 59-2-103) — for owner-occupied primary residences, taxable value = 55% of FMV. To qualify: the property must be used as a primary residence for 183+ consecutive days per year (by owner, family, or single tenant who is not a short-term renter). The exclusion applies to the home + up to 1 acre of land. Most Utah homes get the exclusion automatically; it carries forward when a primary-residence home is sold to a new owner who continues primary-residence use. Some counties require Form PT-19A application after ownership change. Failure to qualify means the property is taxed at 100% of FMV (45% higher tax).

How does Truth in Taxation work?

Truth in Taxation (UCA 59-2-919) is unique to Utah. When property values rise, tax rates AUTOMATICALLY adjust downward so that taxing entities\' total revenue stays constant. Only if a taxing entity wants MORE revenue does it hold a public Truth-in-Taxation hearing. This means rising property values do NOT automatically translate to rising tax bills (unlike most states where rate × rising value = rising tax). Truth-in-Taxation has been credited with keeping Utah\'s effective property tax rates among the lowest in the United States despite substantial home-value appreciation since 2018.

How does the Disabled Veteran exemption work in Utah?

Utah\'s disabled-veteran exemption is tiered based on disability percentage. 100% disabled vets receive an exemption of the first ~$299,166 of taxable value (2025 figure, indexed annually). Since taxable value = 55% of FMV, this means a 100% disabled vet on a home with FMV up to ~$544K pays $0 — effectively full exemption for most Utah primary residences. Higher-value homes (Summit/Park City, Salt Lake luxury) still owe tax on the excess. Lower disability percentages receive prorated exemptions. Surviving spouses of qualifying veterans may retain. Apply with County Assessor.

What senior property tax protections does Utah offer?

Utah does NOT have a senior property tax freeze. Senior-specific protection is the Property Tax Abatement (also called the Circuit Breaker) — a refundable abatement up to $1,259/year (2025 limit, indexed) for seniors 66+ or widow/widowers with household income below ~$40,840 (2025). Some counties also offer Indigent Property Tax Abatement (for very-low-income seniors) and Property Tax Deferral (allows seniors to defer payment until home sale). Apply with the County Clerk by September 1.

How do I appeal my Utah assessment?

Utah property tax appeals follow a 3-tier process. Level 1: County Board of Equalization (CBOE). File written appeal by September 15 after receiving the Notice of Property Valuation (mailed by August 1 — Utah uses a calendar tax year). The CBOE holds informal hearings. Level 2: Utah State Tax Commission. Within 30 days of CBOE decision. Level 3: District Court. Most appeals are resolved at Level 1. Comparable sales evidence is the most-effective basis for appeal.

About Iron County

Beyond the property tax — a few things you might not know about the place.

Weird fact

The **Utah Shakespeare Festival** (in Cedar City, since 1961) is **the only Tony Award-winning regional theater festival in the western United States** west of Denver. The festival was awarded the Regional Theatre Tony Award in 2000 — one of the highest honors in American regional theater. The festival operates three theaters in Cedar City (the Engelstad Shakespeare Theatre — an open-air recreation of London's Globe Theatre; the Randall L. Jones Theatre; and the Anes Studio Theatre) and produces 8-9 productions per season, drawing 100,000+ attendees annually. Founder Fred C. Adams established the festival as a SUU project in 1961 with $1,000 borrowed from the local chamber of commerce. The festival has produced over 360 productions in its 60+ year history.

Hometown hero

Glen Larson

The American television producer and writer (1937-2014) — creator or producer of more than a dozen 1970s-1980s television series including Battlestar Galactica (1978-1979 + 2004-2009 reboot), Magnum P.I. (1980-1988), Knight Rider (1982-1986), B.J. and the Bear (1979-1981), Quincy M.E. (1976-1983, with Jack Klugman), and The Fall Guy (1981-1986) — was born in **Cedar City, Iron County, Utah**. Larson attended Cedar City's Southern Utah University (then College of Southern Utah) before transferring to the University of Utah. Larson was inducted into the Television Hall of Fame in 2008. His 1970s-1980s shows defined a substantial portion of American prime-time entertainment for nearly two decades.

Biggest annual event

Utah Shakespeare Festival + Cedar City Livestock and Heritage Festival

The Utah Shakespeare Festival (annual, June through October at SUU in Cedar City, since 1961) is the dominant cultural event — drawing 100,000+ attendees over 4 months with Shakespeare plays in the Engelstad Theatre and contemporary works in the Randall Jones Theatre. The Cedar City Livestock and Heritage Festival (annual, late October, since 1973) is **one of the largest sheep-trailing events in the United States** — featuring the iconic Sheep Parade where ~1,000 sheep are driven down Cedar City's Main Street, alongside cowboy poetry, traditional ranching demonstrations, and Western art programming.

Property Tax in Iron County, 2026