Salt Lake County Property Tax Records
Salt Lake County property tax records are public documents managed by the county Assessor, Recorder, and Treasurer offices located at 2001 S State Street in Salt Lake City. Salt Lake County is the most populous county in Utah with over 1.2 million residents and more than 350,000 taxable parcels on the assessment roll. If you need to search for assessed values, ownership history, parcel details, or tax payment status on any property in Salt Lake County, those three offices hold the records you are looking for. You can search Salt Lake County property tax records online through the county's digital tools or in person during office hours at the county complex.
Salt Lake County Quick Facts
Salt Lake County Assessor Office
The Salt Lake County Assessor's Office is located at 2001 S State Street, Salt Lake City, Utah 84114-7421. The main phone number is (385) 468-8000. Office hours are Monday through Friday, 8:00 AM to 5:00 PM. Monetary transactions are accepted until 4:30 PM. The Administration line is (385) 468-7972.
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 statutes of the State of Utah and other applicable assessment standards. The office accomplishes this by working in partnership with the public, demonstrating fairness and equity, using technology to ensure accuracy and timeliness, and educating property owners about their rights and responsibilities.
The Assessor maintains records on over 350,000 parcels in Salt Lake County. That is by far the largest assessment roll of any county in Utah. Each parcel is assessed at 100% of fair market value as of January 1, as required by Utah Code Title 59 Chapter 2. The Assessor's comprehensive Computer-Assisted Mass Appraisal (CAMA) database tracks detailed property characteristics for each parcel, including land area, building square footage, year built, construction type, and condition data. This level of detail supports consistent and defensible valuations across the entire county.
The Salt Lake County Assessor's Office portal is where property owners can access assessment data, parcel information, and appeal resources for all properties in the county.
The Assessor's office manages over 350,000 parcel records and is the primary source for assessed value data and property characteristic information in Salt Lake County.
| Office | Salt Lake County Assessor |
|---|---|
| Address | 2001 S State St, Salt Lake City, UT 84114-7421 |
| Phone | (385) 468-8000 |
| Hours | Monday - Friday, 8:00 AM - 5:00 PM |
| Website | saltlakecounty.gov/assessor |
Parcel Viewer and Online Search Tools
The Salt Lake County Assessor's Office provides an interactive Parcel Viewer at apps.saltlakecounty.gov/assessor/new/javaapi2/parcelviewext.cfm. This tool lets you view property boundaries and assessment information on a map. Click once on a parcel to see its details. Drag to pan the map. Use SHIFT + Click to recenter the view on a specific point. SHIFT + Drag zooms in, and SHIFT + CTRL + Drag zooms out.
You can search the Parcel Viewer by address, parcel number, or owner name. Once you find the parcel you are looking for, the tool displays property characteristics, ownership information, and assessed values drawn directly from the Assessor's CAMA database. The Parcel Viewer is one of the most useful self-service tools available for Salt Lake County property research. It is free to use and accessible without a login.
The Parcel Viewer tool gives users an interactive map-based interface for finding and reviewing Salt Lake County property tax records by location.
The interactive Parcel Viewer allows anyone to locate a Salt Lake County parcel by address or map navigation and view assessment data including ownership and taxable value.
Salt Lake County Recorder and Property Documents
The Salt Lake County Recorder's Office is located at 2001 South State Street, Suite N1-600, Salt Lake City, Utah 84190. The phone number is (385) 468-8145. The Recorder maintains all official records of real property transactions in Salt Lake County, including deeds, mortgages, liens, easements, plats, and other instruments that affect title to real property.
Online access to recorded documents is available through the Recorder's portal at saltlakecounty.gov/recorder. Documents recorded from 1990 to the present are searchable online by owner name, document number, parcel number, or property description. For pre-1990 records, you will need to visit the Recorder's Office in person for microfilm or archival research. Copy fees are $2 per page for standard documents, $5 per vault page for older records, and $5 per document for certification. All records maintained by the Recorder's Office are indexed by grantor, grantee, and property description, making it possible to search from multiple angles.
Document types available through the Salt Lake County Recorder include warranty deeds, quitclaim deeds, trustee's deeds, tax deeds, mortgages, trust deeds, tax liens, mechanic's liens, judgment liens, HOA liens, easements, subdivision plats, and condominium maps. If you are doing title research on a Salt Lake County property, the Recorder is the comprehensive source for all of these document types. The office also processes GRAMA requests for records under Utah's Government Records Access and Management Act.
The Salt Lake County Recorder's Office provides online access to recorded property documents from 1990 to present for all parcels in the county.
The Recorder at Suite N1-600 of the State Street complex records and maintains all instruments affecting real property title in Salt Lake County, with online search available for records from 1990 forward.
Salt Lake County Treasurer and Tax Payments
The Salt Lake County Treasurer is Sheila Srivastava, CPA. The office is at 2001 S State Street, Suite N1-200, Salt Lake City, Utah 84190. Phone is (385) 468-8300, fax (385) 468-8301. Hours are Monday through Friday, 8:00 AM to 5:00 PM. The Treasurer handles over $2 billion in tax revenue annually for Salt Lake County, making it one of the largest property tax collection operations in the region.
The Treasurer's Office is responsible for billing, collecting, protecting, distributing, and investing tax revenue from Salt Lake County property owners. The online tax payment and search system at saltlakecounty.gov/treasurer lets you search by parcel number, property address, or owner name to view current year tax amounts, payment history, and delinquent status. Payment options include online credit card or e-check payment, in-person payment at the office, mail-in payment, and automatic bank draft enrollment for recurring payments.
Tax notices are mailed annually and include the property description and parcel number, assessed and taxable values, the rate for each taxing entity, amounts owed to each entity, the total due, the payment deadline, and late payment penalties. Salt Lake County property taxes may include levies for the county government, the city or municipality, school districts, water districts, fire protection districts, library districts, cemetery districts, mosquito abatement districts, and other special service districts. Each entity sets its own levy rate, and the total of all those rates is applied to the taxable assessed value.
The Salt Lake County Treasurer's Office portal provides tax billing data, payment options, and account status for all parcels in the county.
The Treasurer's office at Suite N1-200 manages over $2 billion in annual tax revenue and provides online search and payment tools for Salt Lake County property owners.
How Property Tax Is Calculated in Salt Lake County
Salt Lake County property taxes follow the same three-step calculation process required by Utah law for all 29 counties. First, the Assessor sets the market value of your property as of January 1, based on comparable sales, cost data, and property characteristics. Second, that market value is multiplied by the assessment ratio to get the taxable assessed value. Third, the combined levy rate from all taxing districts covering your parcel is applied to produce the final tax bill.
Utah's 45% primary residence exemption applies across Salt Lake County. If your Salt Lake County home is your primary residence, only 55% of its market value is subject to taxation. With a median home value of $237,500 in Salt Lake County, that exemption reduces the taxable base to around $130,625. The median annual tax in Salt Lake County is $1,588, and the effective rate is 0.67%, which is the highest among Utah's most populous counties. Salt Lake County's effective rate is above the statewide average of 0.60%, reflecting a broader range of taxing entities and higher service district levies in Utah's most urban county. The total of all levy rates on a single parcel can vary significantly depending on which city and service districts it falls in.
Salt Lake County has one of the higher effective property tax rates in Utah, primarily because of the concentration of taxing entities in an urban environment. This is worth understanding when comparing a Salt Lake County tax bill to bills from neighboring counties. Davis County and Utah County tend to have lower effective rates, while Salt Lake County's urban service needs push the combined rate higher. Truth in Taxation requirements still apply, which means any taxing entity that wants to collect more revenue than the prior year must publish notice and hold a public hearing before the increase takes effect.
For a statewide comparison, see the Utah property tax rates by county overview, which shows Salt Lake County ranked among the highest effective rates in Utah.
Appealing Your Salt Lake County Assessment
If you believe the Salt Lake County Assessor has overvalued your property, you have the right to appeal through the Salt Lake County Board of Equalization. The Board consists of seven county office members and hears appeals to ensure that tax assessments, regulations, and collections are fair and equitable. To file an appeal, you submit a written request within 45 days of the mailing date shown on your assessment notice. The Board will schedule a hearing where you can present your evidence.
Strong appeals rely on comparable sales data showing that similar Salt Lake County properties sold for less than your assessed value. You can also use a licensed independent appraisal as evidence. If the Assessor's database shows incorrect data for your parcel, such as wrong square footage, wrong year built, or the wrong number of bathrooms, correcting those errors through the Assessor's office may lower the value without requiring a full Board hearing. The CAMA database the Assessor uses contains detailed fields for every property characteristic. Errors in those fields directly affect the final value, so it is worth reviewing the data on your parcel if you think the number is off. Appeals can also be filed online or in person. After the Board rules, if you still disagree with the outcome, you can carry the case to the State Tax Commission Property Tax Division.
Historical Tax Records and County Archives
The Salt Lake County Archives maintains property tax records going back to 1853. Tax appraisal records from approximately 1970 to 1991 are searchable by address or parcel number and contain detailed property information including lot descriptions, land area, building age, size, and value, year built, additional structures, footprint sketches, photographs, use type, lot shape, and construction details. Historical tax appraisal photographs from 1936 and other years document how properties looked during the mid-20th century.
The county archives and historical records information is accessible through the county's property information and taxes page at saltlakecounty.gov/property-information-taxes. This page also covers online payment options, important tax dates, upcoming tax sales, and assistance programs available to Salt Lake County property owners. For researchers doing historical work or tracing the history of a specific parcel, the combination of the Recorder's recorded documents and the Archives' tax appraisal records provides deep historical coverage of Salt Lake County real property.
Note: Tax appraisal records before 1990 are generally available only through in-person research at the Archives or Recorder's Office, since digital records begin at 1990 for most online systems.
Utah State Tax Commission and Salt Lake County
The Utah State Tax Commission is located at 210 North 1950 West, Salt Lake City, Utah 84134, phone 801-297-2200. The Commission oversees all county assessors including the Salt Lake County Assessor, ensuring uniform and equal treatment of parcels in the same property class throughout each county. For Utah's most populous county, the Commission's oversight role is significant given the scale of the assessment roll.
Some Salt Lake County properties are assessed at the state level rather than the county level. These centrally assessed properties include utilities, railroads, telecommunications companies, and mines operating across county lines. The centrally assessed property program handled by the Property Tax Division values these properties, and the tax revenue is allocated to Salt Lake County and other counties where those properties operate. The Property Tax Division at the State Tax Commission handles centrally assessed property appeals, which must be filed by August 1 each year.
For statewide geographic and parcel data, the Utah GIS Portal provides mapping tools and open data downloads that include Salt Lake County parcel information alongside all other Utah counties.
Delinquent Taxes in Salt Lake County
Salt Lake County property taxes become delinquent after the payment deadline shown on the annual notice. Penalties and interest begin to accrue on unpaid amounts. The Treasurer tracks all delinquent accounts, and that information is public. Delinquent tax status is part of the public record for any Salt Lake County parcel, and anyone researching a property should check it.
Properties with taxes delinquent for five or more years may be subject to tax sale procedures under Utah Code Title 59 Chapter 2. The Salt Lake County Treasurer conducts tax sales on an annual basis. Before a sale, property owners receive notice and have a redemption period to pay the delinquent amount in full to reclaim the property. If you find delinquent taxes on a Salt Lake County parcel you are researching or own, contact the Treasurer's office at (385) 468-8300 or visit saltlakecounty.gov/property-information-taxes for current amounts due and available payment options. Partial payment plans may be available for delinquent accounts.
Cities in Salt Lake County
Salt Lake County includes 13 qualifying cities with their own city pages on this site. Each city page covers the specific courthouse, records access, and resources for that city's residents and property owners.
Nearby Counties
Salt Lake County borders Utah County, Davis County, Tooele County, and Summit County. If you need property tax records from a neighboring county, the links below will take you to those pages.