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The exemption can only be granted on up to one acre. Any remaining acreage will be taxed at 100% of market value.
If you live in the home or condominium full time, simply fill out the Signed Statement of Primary Residence and return it and copy a current driver's license, to the Assessor's office. Signed statements must be received before May 1st of the tax year to receive the exemption for that tax year. Signed Statements are available in the Assossor's Office or on the right hand side of this page. Completed forms may be mailed (PO Box 128 Coalville, UT 84017), faxed (435-578-3532) emailed (email@example.com) or hand delivered (60 N Main Street, Coalville, Utah). If the property is rented on a full time basis, you must provide a copy of the current lease along with the signed statement. Primary residence status may be appealed August 1st trough September 15th of each year. All applications received after September 15th will be considered for the next calendar year.
The primary residence exemption can only be granted on up to one acre of land, any remaining acreage will be taxed as "Non-Primary land".
Please keep in mind, the homeowner is responsible for proving a property is a primary residence and applying for an exemption. Failure to apply for the exemption is a not a mistake on behalf of the county.
The certified tax rate provides a taxing entity with the same amount of property tax revenue it received in the previous tax year plus any revenue generated by additional growth in its tax base. This means that as values increase the tax rate decreases.
Property taxes are an important source of revenue for schools, libraries, and city and county governments. Summit County receives 15% of the total overall property tax revenue collected. This revenue is placed into General and Municipal funds and used to support basic services and programs for residents.
The solid lines show actual property tax revenues received by the County for the General and Municipal Fund. The dashed lines are adjusting 2004 revenues for inflation. In 2013 the Municipal Fund went through the Truth in Taxation process and caught back up with inflation. The General Fund has not gone through Truth in Taxation during this same period of time.
It really depends on the specific taxing district a property owner is located in. For example, in Park City, tax bills may have gone up due to the City passing a $25 million bond for open space (Bonanza Flats). In the Snyderville Basin area taxes may have gone up recently due to a similar situation – the service district voted to pass an open space bond. Both Park City and Basin Recreation can adjust their tax rates to collect the amount needed to cover the debt service payments (principal, fees and interest) for that specific year. Property owners in the Chalk Creek area (going east of Coalville into Service Area #8) have seen their tax bill go up due to the centrally assessed appeals being upheld. Since Service Area #8 is allowed to collect the same amount of property tax revenues year after year and since centrally assessed values have gone down, then the property tax collected on the property owner (as opposed to the State-level centrally assessed) goes up.
Per Utah state law, the penalty for delinquent taxes is 2.5% (or $10, whichever is greater). However, the penalty is reduced to 1% (or $10, whichever is greater) if all 2017 delinquent taxes and the 1% penalty are paid on or before January 31, 2018.
Interest will be charged after January 31, 2018, effective January 1, 2018.
E-check payments are free with your bank account information. Credit card payments will be charged a 2.5% fee ($1.50 minimum).
Yes, simply fill out the Tax Notice Email Request Form to sign up for tax notice emails.
The General and Municipal funds support the following services and programs:
Yes. Property owners will be taxed on their taxable value, which is 100% of the property's market value for secondary homeowners, and 55% of the property's market value for primary owners.
Summit County increased property tax revenues for the Municipal Fund through a Truth in Taxation process in 2013 to ensure completion of road projects and enhance law enforcement services.
Summit County has no record of increasing property taxes for the General Fund going back as far as the early 1980’s.
The property tax revenue increase is not a ballot measure. Residents are encouraged to comment on the proposed tax increase during one of three public meetings/public hearings scheduled to address the proposed increase. A public meeting is scheduled for October 11, 2017, and two public hearings are scheduled for December 6, 2017 and December 13, 2017 (this is when it would be adopted). The County Council will vote on the recommended increase.
Summit County needs to increase property tax revenues to keep up with inflation and maintain expected service levels in the community. If the County does not increase revenues, services and programs that are supported by the General and Municipal funds will need to be reduced or eliminated in order to adopt a balanced budget.
An increase in property tax revenues will allow the County to continue addressing the Council’s strategic priorities of environmental sustainability, workforce housing, transportation and mental wellness & substance abuse and continue providing the level of service that residents have come to expect.
The Utah Taxpayers Association recommends taxing entities raise rates through truth in taxation every five to eight years to address inflation. The County does not intend to increase property tax revenues every 5-8 years, but will instead evaluate whether additional revenues are needed to sustain programs and services every 5-8 years.
Without an increase, the County will be required to slow progress in key areas and implement further cost-saving measures which will result in the reduction or elimination of basic services. Possible impacts include:
Summit County has the lowest general tax rate of all 29 counties in Utah. The County is fiscally responsible and has made many cost-saving efforts over the years to maintain programs and services while keeping up with community demands. Cost saving measures include automating processes, reducing staff, limiting debt, utilizing a “pay-as-you-go” system for capital projects, and changing employee health and risk management insurance to self-insure.
Revenues from these specific sales taxes are restricted in use and can only be used for designated purposes. They cannot be moved to the General or Municipal funds to support basic services and programs.
Open space is a high priority for residents of Park City and Snyderville Basin. In recent elections Snyderville Basin Recreation District residents voted to tax themselves so specific open space purchases could be made. The money that was used for these purchases does not come from the County General or Municipal funds and it cannot be used to support services in those funds.