What is the property tax rate in Tooele County?

The combined effective property tax rate in Tooele County, Utah is approximately 0.65%.

Tooele County Property Tax Calculator (2026)

Property Tax in Tooele County, 2026

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

Tooele County, home to Tooele and 80k 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 Tooele 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. Tooele County\'s combined consolidated rate is ~$1.18/$100 of FMV (≈$0.65% on taxable value, =~0.65% 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 Tooele County rate breakdown ($ per $100 of FMV (55% taxable value via 45% Primary Residential Exclusion), Tooele district)

Taxing entity	Rate
Combined consolidated rate (~$1.18 / $100 of FMV × 55% taxable = ~0.65% effective)	1.1800
Combined total	1.1800

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

Note: Tooele County (pronounced "too-ELL-uh") is **the western Salt Lake metro suburban-exurban** county — sitting west of Salt Lake County across the Oquirrh Mountains, with a substantial portion extending into the Great Salt Lake Desert. Anchored by Tooele (~38K, the seat), Stansbury Park (~13K, fast-growing Salt Lake commuter community), Grantsville (~13K), Erda, and Wendover (on the Nevada border, with West Wendover NV on the other side). The county is home to the **Bonneville Salt Flats** (the world-famous land-speed-record racing site), Dugway Proving Ground (US Army chemical/biological weapons testing facility), and Wendover Air Force Base (which trained the crew of the Enola Gay before the August 1945 atomic bombing of Hiroshima).

Note: Tooele County effective property tax rates run approximately **0.65% — among the higher in Utah**. Combined consolidated rates run ~$1.18/$100 of FMV. Median home values around $445K combined with the moderate rate produce median annual bills around $2,893.

Note: For relocation buyers: Tooele County offers **the affordable Salt Lake metro western exurban** option — substantially lower home prices than Salt Lake or Davis counties, Salt Lake commute via I-80 (Stansbury Park to downtown SLC ~30-35 min during off-peak hours), and substantial Bonneville Salt Flats / Great Salt Lake Desert recreation. The trade-off: extreme summer heat in lower elevations, dust storms, and limited commercial amenities.

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 Tooele County

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

City or town	Type	Population (2020)
Tooele County seat	city	38,000
Stansbury Park	Census-designated place	13,000
Grantsville	city	13,000
Erda	city	4,000
Wendover	city	1,500

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

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

Weird fact

The **Bonneville Salt Flats** (in Tooele County) are **the most-famous land-speed-record racing site in the world** — a 30,000-acre flat salt expanse used continuously since 1914 for automobile and motorcycle speed records. Sir Malcolm Campbell set the world land speed record at Bonneville 5 times in the 1930s. The current absolute world land speed record (763.035 mph, by Andy Green in the Thrust SSC in 1997) was set on Black Rock Desert (NV), but Bonneville remains the dominant US speed-record venue. Speed Week (annual, mid-August, since 1949) is the most-celebrated annual event — drawing 100+ teams attempting class records. The salt is approximately 5 feet thick at maximum and was deposited by the evaporation of ancient Lake Bonneville (~14,000 years ago).

Hometown hero

Wendover Air Force Base WWII heritage

Tooele County's Wendover Air Force Base (now Wendover Airport) was where **Colonel Paul Tibbets and the 509th Composite Group trained for the August 1945 atomic bombings of Hiroshima and Nagasaki**. From 1944-1945, the 509th flew specially-modified B-29 Superfortress bombers from Wendover practicing the unique flight maneuvers required to deliver the atomic bombs. The Enola Gay (the B-29 that dropped the Hiroshima bomb on August 6, 1945) and Bockscar (Nagasaki, August 9) were both based at Wendover during training. The base was deactivated in 1947 and is now Wendover Airport — but the historic 509th hangars and structures are preserved as the Historic Wendover Airfield Museum.

Biggest annual event

Speed Week + Bonneville 200 MPH Club

Speed Week (annual, mid-August at the Bonneville Salt Flats, since 1949) is **the most-prestigious land-speed-record event in the United States** — drawing 100+ teams and 5,000-10,000 spectators. Successful attempts at 200 mph or above qualify drivers for the celebrated Bonneville 200 MPH Club. Recent Speed Week records have included multiple 400+ mph attempts in the unlimited class. World of Speed (similar event in early September) is the second-most-prestigious Bonneville event.

Property Tax in Tooele County, 2026