Questions

What Does the Assessor Do?

The Assessor’s primary responsibility is to estimate the value of all real and personal business property in the County. The Assessor is required by the Utah Constitution to assess property at fair market value as of January 1st. This means the Assessor must assess properties at what they would probably sell for. The assessed property values are audited by the Utah State Tax Commission

What Improvements Have I made in the Assessor's Office?

I enhanced processes to be more effective, efficient, and accurate. I repurposed vacant positions and expanded our statistical analysis team to perform mass assessing on all parcels in the County. Drawing on the operations management principles I learned during my Master’s degree in Industrial Administration from Purdue, I reorganized the department by processes. I updated job descriptions to provide office staff with clearer understanding of their roles, and I adjusted the reporting structure accordingly. I worked on programs to speed up the assessment process and implemented measures to reduce human error, making our systems more systematic and precise.

How Does the Assessor Protect Your Tax Dollars?

I protect your tax dollars by ensuring that your property assessment is accurate. Accurate assessments lead to only paying your fair share of the tax burden. What it really comes down to is that someone needs to be there to protect your rights. I am the one held accountable so you are not paying more in taxes than legally required.

I protect your tax dollars by making sure that the Assessor’s office has a low operating budget. Utah County has a lower tax rate for Assessing and Collecting than Salt Lake, Weber, Davis, and Washington counties. This is despite the fact that Utah County is at least twice as large as all other counties in the State besides Salt Lake County.

What is a Property Assessment Appeal?

If a property owner believes the assessed value of their property doesn’t match the market value or is inequitable, they have a right to file an appeal with the Auditor’s office. The appeal process is meant to be inviting, polite, and professional. Experienced Appraisers in the Assessor’s Office review evidence submitted by the property owner. If the data suggests a value change is necessary, then the Assessor’s office will change it. Otherwise, the property owner can request a hearing with an independent third-party hearing officer who will review all opinions and evidence and make a valuation decision.

Does the Assessor Set Tax Rates?

The Assessor does not have the authority to determine property taxes or create tax laws affecting property owners. Property taxes are calculated by the County Auditor based upon the needs of taxing entities such as school districts and cities. Tax laws are determined by the Utah State Legislature.

How Do Property Taxes Increase?

Increased property values do not lead to increased property taxes. Growth and inflation are the biggest reasons for increased property taxes. Taxing entities are only allowed to collect the same amount of property tax as the previous year, plus the property tax on new construction, unless the taxing entity goes through a public process called “Truth in Taxation”. See tax rate table below for tax districts.

The largest percentage of Utah County’s property taxes goes to schools. Utah County’s percentage of property tax for county government is lower than Salt Lake, Davis, Washington and Weber Counties despite the fact that Utah County is growing faster. Utah County is one of the ten fastest growing counties in the country.

Every year the property tax rate is calculated by the Auditor’s office to provide the revenue required by the taxing entities. This allows the taxing entity to receive the same amount as they did the previous year no matter if the property values go up or down, plus additional funds for new growth. If more funds are required, the taxing entity must go through the Truth in Taxation process and raise the rate in full view of the public, so they can be held accountable by voters for good governance. The property tax rate has generally been decreasing because of rising property values.

How are Property Taxes Calculated?

To calculate property taxes, the taxable value is multiplied by the appropriate tax rate.  For example, if the taxable value of a property is $100,000 and the tax rate is .012345, then the tax would be $100,000 x .012345 = $1,234.50.  If a property is valued at $100,000 and it is a primary residence (owner-occupied or rented to a long-term tenant), then it is taxed on 55% of its value. The tax calculation is $100,000 x 55% x .012345 = $678.98.

Tax Rates for 2023

The combination of taxing entities that have the right to tax a property is identified by a Taxing District identification number.  There are 59 unique Taxing Districts in Utah County.  The Taxing District for a particular parcel can be found on the parcel’s tax statement.

The following table shows the tax rate for each Tax District.

 

Dist #

Taxing District

County

Loc A/C

St A/C

Schools

Cities

Water

Spec Dist

Total

010

Lehi

0.000656

0.00011

0.000015

0.005518

0.001153

0.000418

0

0.00787

011

Lehi w/o W/C

0.000656

0.00011

0.000015

0.005518

0.001153

0.000406

0

0.007858

013

Draper W/SVSD & JVWC

0.000656

0.00011

0.000015

0.005518

0.000896

0.000753

0.000196

0.008144

014

Draper w/SVSD

0.000656

0.00011

0.000015

0.005518

0.000896

0.000412

0.000196

0.007803

017

Draper

0.000656

0.00011

0.000015

0.005518

0.000896

0.000412

0

0.007607

018

Draper/TR/JVWCD

0.000656

0.00011

0.000015

0.005518

0.000896

0.000753

0.000709

0.008657

019

Drap/TR/JVW/SVSD

0.000656

0.00011

0.000015

0.005518

0.000896

0.000753

0.000905

0.008853

020

NUCWCD 678

0.000656

0.00011

0.000015

0.005518

0

0.000412

0.00139

0.008101

021

Cedar Hills

0.000656

0.00011

0.000015

0.005518

0.001148

0.000412

0

0.007859

025

NUCWCD 689

0.000656

0.00011

0.000015

0.005518

0

0.000412

0.001154

0.007865

030

Alpine Dist 678

0.000656

0.00011

0.000015

0.005518

0

0.0004

0.00139

0.008089

034

Bluffdale w/SVSD

0.000656

0.00011

0.000015

0.005518

0.001236

0.000741

0.000196

0.008472

035

Alpine Dist 689

0.000656

0.00011

0.000015

0.005518

0

0.0004

0.001154

0.007853

038

Eagle Mtn

0.000656

0.00011

0.000015

0.005518

0.000524

0.0004

0.001346

0.008569

039

Saratoga Springs

0.000656

0.00011

0.000015

0.005518

0.001043

0.0004

0

0.007742

040

Alpine

0.000656

0.00011

0.000015

0.005518

0.001281

0.000412

0

0.007992

042

Saratoga Springs w/NUCWCD

0.000656

0.00011

0.000015

0.005518

0.001043

0.000412

0

0.007754

045

Highland

0.000656

0.00011

0.000015

0.005518

0.000794

0.000412

0

0.007505

050

Cedar Fort

0.000656

0.00011

0.000015

0.005518

0.000496

0.0004

0

0.007195

053

Eagle Mtn/Pole Canyon

0.000656

0.00011

0.000015

0.005518

0.000524

0.0004

0.001362

0.008585

055

Fairfield

0.000656

0.00011

0.000015

0.005518

0.000685

0.0004

0

0.007384

056

Fairfield

0.000656

0.00011

0.000015

0.005518

0.000685

0.0004

0

0.007384

060

American Fork

0.000656

0.00011

0.000015

0.005518

0.001778

0.000412

0

0.008489

070

Pl Grove

0.000656

0.00011

0.000015

0.005518

0.001474

0.000412

0

0.008185

071

Pl Grove w/o NUCWCD

0.000656

0.00011

0.000015

0.005518

0.001474

0.0004

0

0.008173

080

Lindon

0.000656

0.00011

0.000015

0.005518

0.000853

0.0004

0

0.0075520

085

Lindon W/C

0.000656

0.00011

0.000015

0.005518

0.000853

0.000412

0

0.007564

090

Orem

0.000656

0.00011

0.000015

0.005518

0.000893

0.000417

0

0.007609

091

Orem (PSD)

0.000656

0.00011

0.000015

0.005518

0.000893

0.000417

0

0.007609

095

Vineyard

0.000656

0.00011

0.000015

0.005518

0.002842

0.0004

0

0.009541

096

Vineyard W/C

0.000656

0.00011

0.000015

0.005518

0.002842

0.000412

0

0.009553

107

NFFW 689

0.000656

0.00011

0.000015

0.005518

0

0.0004

0.001539

0.008238

108

Provo (ASD)

0.000656

0.00011

0.000015

0.007333

0.001791

0.0004

0

0.010305

110

Provo

0.000656

0.00011

0.000015

0.007333

0.001791

0.0004

0

0.010305

112

Provo (NSD)

0.000656

0.00011

0.000015

0.007333

0.001791

0.0004

0

0.010305

113

Provo w/Medical School PID

0.000656

0.00011

0.000015

0.007333

0.001791

0.0004

0.015

0.025305

120

Nebo Dist 678

0.000656

0.00011

0.000015

0.007425

0

0.0004

0.00139

0.009996

125

Nebo Dist 689

0.000656

0.00011

0.000015

0.007425

0

0.0004

0.001154

0.00976

130

Springville

0.000656

0.00011

0.000015

0.007425

0.001145

0.0004

0

0.009751

131

Springville w/Drainage

0.000656

0.00011

0.000015

0.007425

0.001145

0.0004

0.000231

0.009982

140

Mapleton

0.000656

0.00011

0.000015

0.007425

0.001538

0.0004

0

0.010144

150

Spanish Fork

0.000656

0.00011

0.000015

0.007425

0.001085

0.0004

0

0.009691

151

Sp Fork w/Drainage

0.000656

0.00011

0.000015

0.007425

0.001085

0.0004

0.000231

0.009922

155

Soldier Sum 68

0.000656

0.00011

0.000015

0.007425

0

0.0004

0.003438

0.012044

160

Ben Cem 678

0.000656

0.00011

0.000015

0.007425

0

0.0004

0.001464

0.01007

165

Ben Cem 689

0.000656

0.00011

0.000015

0.007425

0

0.0004

0.001228

0.009834

170

Payson

0.000656

0.00011

0.000015

0.007425

0.001193

0.0004

0

0.009799

171

Payson w/Red Bridge 1-2-3

0.000656

0.00011

0.000015

0.007425

0.001193

0.0004

0.0085

0.018299

172

Payson w/Red Bridge 1

0.000656

0.00011

0.000015

0.007425

0.001193

0.0004

0.003

0.012799

173

Payson w/Red Bridge 3

0.000656

0.00011

0.000015

0.007425

0.001193

0.0004

0

0.009799

177

Salem w/Ben Cem Arrowhead PID

0.000656

0.00011

0.000015

0.007425

0.001237

0.0004

0.000074

0.009917

178

Salem w/Arrowhead PID

0.000656

0.00011

0.000015

0.007425

0.001237

0.0004

0

0.009843

179

Salem w/Benj Cem

0.000656

0.00011

0.000015

0.007425

0.001237

0.0004

0.000074

0.009917

180

Salem

0.000656

0.00011

0.000015

0.007425

0.001237

0.0004

0

0.009843

181

Elk Ridge

0.000656

0.00011

0.000015

0.007425

0.001101

0.0004

0

0.009707

182

Woodland Hills

0.000656

0.00011

0.000015

0.007425

0.003431

0.0004

0

0.012037

190

Santaquin

0.000656

0.00011

0.000015

0.007425

0.001404

0.0004

0

0.01001

200

Genola

0.000656

0.00011

0.000015

0.007425

0.001045

0.0004

0

0.009651

210

Goshen

0.000656

0.00011

0.000015

0.007425

0.001045

0.0004

0

0.009651