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Salt Lake County Assessor's Office

The County Assessor is responsible and required by the Utah Constitution to list and annually value all property subject to ad valorem taxation (which means "according to value") as of January 1st of each year.


The mission of the Salt Lake County Assessor’s Office is to consistently provide the public with the Fair Market Value of real and personal property through professionalism, efficiency and courtesy in compliance with the laws and statues of the State of Utah and other applicable standards of assessment. We will accomplish these objectives on behalf of the people of Salt Lake County in the following ways:

• By administering our duties as public servants in partnership with those we serve
• By demonstrating fairness and equity
• By utilizing effective communication
• By incorporating technology to ensure accuracy and timeliness
• By educating ourselves and the public about our respective duties and responsibilities
• By planning for the future

Legal statutes pertaining to taxation in Utah

The Utah Constitution, Article XIII, Section 2, requires "All tangible property in the State, not exempt under the laws of the United States, or under this Constitution, shall be taxed at a uniform and equal rate in proportion to its value, to be ascertained as provided by law."

Title 59, Chapter 2 of the Utah Code is the Property Tax Act, which contains provisions for levying and collecting taxes on both personal and real property. Provisions of 59-2 also cover appeals (59-2-1001 et seq), exemptions, deferrals and abatements (59- 2-1101 through 59-2-1220), collection of taxes (59-2-1301 et seq), delinquencies (59-2- 1331 through 59-2-1334), and sales of property for delinquent taxes (59-2-1343 through 59-2-1364)

In addition, Tax Commission Rule R884 pertains to property tax as well as the Uniform School Fund.