What is the property tax rate in Summit County?

The combined effective property tax rate in Summit County, Utah is approximately 0.45%.

Summit County Property Tax Calculator (2026)

Property Tax in Summit County, 2026

A calculator and field guide for Park City-area homeowners — and for anyone considering a move to Summit 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).

Summit County, home to Coalville and 42k 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 Summit 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. Summit County\'s combined consolidated rate is ~$0.82/$100 of FMV (≈$0.45% on taxable value, =~0.45% 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 Summit County rate breakdown ($ per $100 of FMV (55% taxable value via 45% Primary Residential Exclusion), Coalville district)

Taxing entity	Rate
Combined consolidated rate (~$0.82 / $100 of FMV × 55% taxable = ~0.45% effective)	0.8200
Combined total	0.8200

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

Note: Summit County is **home to Park City** — the most-prestigious ski destination in the United States outside Aspen and Vail. Park City (~8K, but with vastly higher seasonal population) hosts **two of the largest US ski resorts: Park City Mountain Resort (operated by Vail Resorts since 2014, the largest ski resort in the United States by skiable terrain, ~7,300 acres after 2015 Canyons merger) and Deer Valley Resort (a luxury ski-only resort, ranked #1 ski resort in North America by Ski Magazine repeatedly).** The county is also home to the seat city of Coalville (~1.5K), Kamas, Oakley, and Henefer. Summit County hosts the **Sundance Film Festival** (annual, January, primarily in Park City — established 1978; the most-prestigious independent film festival in the United States).

Note: Summit County effective property tax rates run approximately **0.45% — the lowest in Utah** (driven by the substantial luxury second-home commercial property base and the high tax rate vs. extraordinarily high home values producing low effective rates). Combined consolidated rates run ~$0.82/$100 of FMV. Median home values around $1,650,000 (highest in Utah, by far) combined with the low effective rate produce median annual bills around $7,425.

Note: For relocation buyers: Summit County offers **the premier Mountain West luxury** option — extraordinary ski access (Park City Mountain + Deer Valley + Solitude/Brighton/Alta/Snowbird all within ~1 hour), substantial Sundance + cultural amenities, and direct SLC commute via I-80 (Park City to downtown SLC ~30-40 min). The trade-off: extreme home prices (median $1.65M+, frequently $5M-$10M+ in luxury Park City neighborhoods), aggressive HOA / planned-community fees, and substantial seasonal traffic during peak ski season.

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 Summit County

Summit County contains 5 incorporated municipalities, ranging from Coalville 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 Summit County is subject to Summit County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Park City	city	8,000
Kamas	city	2,200
Oakley	city	2,000
Coalville County seat	city	1,500
Henefer	town	800

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Coalville tax district. Other cities in Summit 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 Summit 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 Summit County

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

Weird fact

Park City was **a silver-mining boom town from 1869 to the 1950s** — at peak (1880s-1900s), Park City was the second-largest city in Utah and produced approximately $400 million in silver ore from the surrounding mountains. The Park City silver mines (including the celebrated Ontario Mine) attracted miners from Cornwall, England, Ireland, and China. The city went into substantial decline after the silver crash of 1893; population dropped from ~7,500 (1900) to ~2,500 (1960). The transformation to a ski resort began in 1963 (United Park City Mines opened the Treasure Mountain ski area) and accelerated dramatically with the 1970 founding of Park City Ski Area. Today the historic Main Street Park City preserves substantial 19th-century mining-era architecture.

Hometown hero

Robert Redford

The American actor, director, and Sundance Institute founder (born 1936) — winner of the Academy Award for Best Director (Ordinary People, 1980), Cecil B. DeMille Award winner (1994), Academy Honorary Award (2002), Presidential Medal of Freedom (2016), founder of the Sundance Institute (1981) and Sundance Film Festival (originally Utah/US Film Festival, 1978; renamed Sundance 1991) — has been a Summit County resident since 1969. Redford owns the Sundance Resort (in adjacent Utah County, but his Summit County connections through the Sundance Film Festival are deep). Redford's vision for the Sundance Institute — providing development support for independent filmmakers and bringing them to Park City for the annual festival — has fundamentally shaped the modern American independent film industry.

Biggest annual event

Sundance Film Festival + ski season

The Sundance Film Festival (annual, 10 days in late January, primarily in Park City, since 1978) is **the most-prestigious independent film festival in the United States** — drawing 100,000+ attendees, 45,000+ industry credentials, and serving as a launching pad for major independent films (Reservoir Dogs in 1992, Sex Lies and Videotape in 1989, Whiplash in 2014, CODA in 2021 — which won Best Picture at the 2022 Academy Awards). Park City's ski resorts (Park City Mountain Resort + Deer Valley Resort) collectively host ~3+ million skier visits per year — one of the highest-attendance ski markets in the United States.

Property Tax in Summit County, 2026