Property taxes in Utah are largely handled at the county level. The state sets certain guidelines and assists counties with administering the property tax, but counties are responsible for the appraisal of property and the calculation of tax rates. The first step in Utah’s property tax system is the valuation of property.
There are more than 1,000 different property tax areas in Utah, each with a separate rate. These areas are a product of the fact that counties, cities, school districts and water districts can all levy property taxes.