Summit County, UtahProperty records & tax offices
Links open the listed public-office or service-provider website in a new tab. This directory does not collect payments.
Find the right property record
Use the property portal for ownership and assessed value, the collector for a bill or balance, and the map for parcel location. Have the address, owner name, or parcel number ready.
Tax bills & filing dates
These are the dates and qualifications recorded in the directory. Confirm your tax year and current deadline with the official office and your property’s notice.
- Tax bill mailing
- Before November 1, 2026; Summit County's official appeal instructions say the Treasurer mails the Tax Notice by November 1.
- Payment deadline
- Summit County states 2026 property taxes are due November 30, 2026; the county payment page lists this date and the online, mail, phone, and in-person options.
- Assessment appeal
- August 1 through September 15, 2026 or within 45 days after mailing the Notice of Property Valuation, whichever is later; Summit County's official appeal form states this rule.
Exemptions & appeals
View exemption application (opens in a new tab)Exemption filing
September 1, 2026 for annual Utah property-tax relief applications; Summit County requires an application for the primary-residence exemption, with the county instructions controlling the filing evidence and timing.
Senior relief
For 2026, Utah's homeowner low-income abatement/credit is for an owner-occupied homeowner who meets the residency and income requirements, is at least 67, or is an unmarried surviving spouse; the 2025 household-income limit is $44,221 and the benefit can include up to $1,412 plus the tax on 20% of fair-market value. Utah's mandatory senior deferral is for qualifying owners age 75+ of a single-family primary residence, subject to ownership, value or 20-year ownership, income (2025 household income no more than $88,442), liquid-resource, mortgage-consent, and delinquency rules. Applications are due September 1, 2026.
Valuation limits
Utah has no county-specific annual assessment cap comparable to a Texas homestead cap. County assessors annually value property at fair-market value; a qualifying primary residence and up to one acre receive a 45% residential exemption and are taxed on 55% of market value. Qualifying agricultural land may instead be valued by productive capability under the Utah Farmland Assessment Act (greenbelt).
For a valuation appeal, use the appeal date in the tax and filing section above. Keep your notice, supporting evidence, and proof of submission.
More exemption & appeal guidance →