In Utah, taxable property is divided into one of three broad categories as set out in statute: real property, personal property, and centrally assessed property. Of those, the first two are locally assessed, meaning that property is evaluated at the county level. In contrast, centrally assessed property is evaluated by the state tax commission. This distinction in the code reflects how the property is used or structured; property that operates as a cohesive whole across multiple jurisdictions is assessed as a cohesive whole. A railroad network, for example, does not operate only in a single county and so is assessed at the state level rather than locally. Conversely, something that is fixed in place or registered with a single county (like a home, a business, or a vehicle) is assessed by that county. Click on the property types below to learn more.

Taxing entities are typically political subdivisions of the state which are authorized to levy taxes on property within their jurisdiction. Information regarding what tax rates are charged, how much revenue is collected, and the value of the tax base can be found on the Entity Profiles page. Click on the entity types below to learn more.