Q: When are property taxes due in Summit County for the 2025 tax year?
A: Property taxes for the 2025 levy year are due by December 1, 2025. A 1% penalty is applied to unpaid balances starting December 2, 2025.
Q: What is the Primary Residence Tax Credit and how do I apply?
A: The Primary Residence Tax Credit reduces your taxable assessed value to 55% of market value (a 45% reduction) for your primary residence and up to one acre of land. This credit is NOT automatic and requires annual application by December 1st. Applications must be filed with the Summit County Assessor's office.
Q: Are there other tax credits available in Summit County?
A: Yes, Summit County offers various tax credits including veteran's exemptions, disabled person credits, and senior citizen credits. All credits require separate applications and proof of eligibility. Contact the Summit County Assessor's office for specific application requirements and deadlines.
Q: How does the homestead credit work for assessment increases?
A: Utah does not have a traditional homestead credit that caps assessment increases. However, the Primary Residence Tax Credit provides ongoing relief by maintaining the 55% assessed value ratio as long as you continue to qualify and apply annually.
Q: When are properties assessed and how can I appeal?
A: Properties are assessed annually as of January 1st. Assessment notices are typically mailed in August. Property owners have 45 days from the notice date to appeal their assessment with the Summit County Board of Equalization.
Q: What are the penalties for late property tax payments?
A: A 1% penalty is applied immediately on December 2nd for unpaid taxes. Additional penalties and interest continue to accrue monthly, and properties can eventually be subject to tax lien sales if taxes remain unpaid.
Q: Can I pay my property taxes online?
A: Yes, Summit County offers online payment options through their official website. Payments can be made by electronic check or credit card, though credit card payments may incur processing fees.
Q: Why do property tax rates vary within Summit County?
A: Tax rates vary based on which special taxing districts serve your property. Properties in Park City have different district combinations than those in Coalville or unincorporated areas, resulting in different total tax rates ranging from approximately 6% to 8%.
Q: What triggers a supplemental tax assessment?
A: Supplemental assessments occur when property changes ownership, new construction is completed, or significant improvements are made after the January 1st assessment date. The supplemental tax is prorated based on when the change occurred during the tax year.
Q: How do special districts affect my tax bill?
A: Special districts provide specific services like fire protection, water, sewer, parks, and recreation. Each district adds its own tax rate to your total bill. The specific districts that serve your property depend on your location within Summit County and determine your total tax rate.
