Step 1 of 9
More detailsNeighbors share the cost
Your town needs money for schools, roads, police and parks. Think of that money as one big jar of coins. Each house and business puts in money, coins in this case. That is property tax.
Tap the jar to open it and see who gets the coins.
Step 2 of 9
More detailsThe jar stays the same size
Schools, the county, cities and special districts each decide how much money they need. Together, that is the jar. Each one sets its own rate. Added together, they make the rate: the tax on each $1,000 of taxed house value. This rate is also called the mill levy. One mill is $1 for each $1,000. The jar does not grow just because houses are worth more. The rate that keeps the jar the same size is called the certified tax rate.
Step 3 of 9
More detailsYour bill depends on your house
Your bill is your house's part of the jar. Compare your house value to the others, not to last year.
Step 4 of 9
More detailsNew neighbors add money to the jar
New houses are the one thing that makes the jar bigger without asking. They join the jar the year after they are built.
Step 5 of 9
More detailsA bigger jar needs a public hearing
Each group, like the schools or the county, sets its own part of the jar. Each group is called a taxing entity. It can keep its part the same, or make it smaller. Asking for more makes the jar bigger. That means telling neighbors and holding a public hearing, called a Truth in Taxation hearing. Neighbors can speak.
Step 6 of 9
More detailsLiving there gets a discount
Does someone live in the house at least 183 days in a row? Then only 55 of every 100 dollars of its value is taxed. This discount is called the primary residence exemption. The taxed part is called the taxable value. A second home is taxed on all 100. The rate is the same for both.
Step 7 of 9
More detailsTry your house
Type the house value from your July letter. The letter calls it the market value. Then see your estimate.
- July: your letter arrives.
- September 15: last day to appeal your value.
- By November 1: your bill.
- November 30: pay.
Step 8 of 9
More detailsThink your value is too high?
Your July letter shows your house's market value. That is what it could sell for on January 1. If it looks too high, you can ask the county to look again. This is called an appeal.
How to appeal
- Find proof. Use recent sales of homes like yours, a purchase contract, or an appraisal.
- Appeal by September 15 at 5 p.m. File online at wasatchcounty.gov/appeals, or get a paper form from the Clerk-Auditor. Send your proof with it.
- Go to your hearing if you can. An appraiser who works for the county explains how the county set your value. A person from outside the county, called a hearing officer, hears both sides and suggests a value. You do not have to go. If you stay home, only your proof speaks for you.
- The county council makes it final. When it does this job, it is called the Board of Equalization. Still disagree? You have 30 days to appeal to the state.
What a win does to bills
Step 9 of 9
More detailsWhat the county can change
The county sets only its own part of the jar. In 2025, the county got about 14 of every 100 property tax dollars. Schools got about 69. The county can lower its part in three ways. Each way has a cost.
How it works
The cost:
Later:
The county’s mill levy
The county’s levies in 2025. One mill is $1 for each $1,000 of taxable value.
| Levy | Mills |
|---|---|
| General operations | 0.967 |
| Library | 0.117 |
| Assessing and collecting | 0.112 |
| Health | 0.054 |
| Bond payments | 0.018 |
| County total | 1.268 |
Three things to remember
- The jar does not grow because house values grow.
- Your bill depends on your house value compared to the others.
- New neighbors and public hearings are how the jar grows.