Frequently Asked Questions

Each year, all sales are examined to determine the market value of properties in Summit County. As the lien date set by the Utah State Tax Commission is January 1st, of each calendar year, the sales examined for the tax roll are from the previous year.  

Each sale is then verified independently by appraisers to confirm if the sale is reflective of the market. The sales are then analyzed through a sales ratio study to determine an area factor for the various regions, districts and neighborhoods.  

Property tax is part of a well-balanced revenue system. It is a more stable source of money than sales and income taxes because it does not fluctuate when communities have recessions. As property values increase, the tax rate will decrease. If property values decrease, the tax rate will increase.  

Property tax is a fair and equitable tax, in that each property owner pays tax in proportion to the value of their property. 

The Assessor’s office is mandated to value properties within their county each year as of the lien date, January 1. Market value is determined as properties are bought and sold by willing buyers and sellers.  

If a taxpayer disagrees with their property value or property characteristics, an appeal can be filed with the Board of Equalization. The Notice of Valuation is sent by the Auditor’s office and is mailed by July 23rd each year. The deadline to appeal is either 45 days after the notice is mailed or September 15th, whichever is later. The deadline is displayed on each valuation notice as well as the instructions for filing the appeal.  

The Utah Farmland Assessment Act (FAA), also called the Greenbelt Act, allows qualifying agricultural property to be assessed and taxed based on its productive capability instead of the prevailing market value. This unique method of assessment is vital to agricultural operations in close proximity to expanding urban areas, where taxing agricultural property at market value could make farming operations economically prohibitive. 

To qualify, a property must be at least five farmable acres under identical legal ownership. Six acres if there is a home on the property. Land used in connection with the farmhouse, such as landscaping, etc. cannot be included in the acreage for FAA eligibility. 

You can request a Greenbelt application from the Assessor's Office, which requires notarized signatures of each owner of the property. 

Once a property is removed from Greenbelt classification, a rollback tax is owed. This tax is equal to the amount that would have been owed on the property without the Greenbelt designation. The rollback tax is the difference between the taxes paid while in Greenbelt and the taxes that would have been paid had the property been assessed at market value over the previous five years.