County Assessor

Hours:
8:00 am - 5:00 pm Mon-Fri

25 North Main
Heber City, Utah 84032

Phone (435) 657-3221
Fax (435) 654-9924
Assessor@wasatch.utah.gov

Project-Image Todd Griffin
County Assessor
Term: 2021-2024

Wasatch County Assessor

The Assessor’s duty, set forth by statute, is to establish a market value for all taxable real and personal property in the county.

Our mission is to assess property in Wasatch County professionally and efficiently to ensure taxing entities levy property tax equitably, and to productively communicate those assessments with taxpayers. We want to help you navigate your property taxes and to understand our role and processes.


What We Do:

County assessment begins with the daunting task of assessing every property at 100% fair market value. This market assessed value is determined using some or all of three possible methods: sales evaluation, cost method, and income method. These methods evaluate a property based, respectively, on sales of comparable properties, on what it might cost to replace the property, and on the income the property is capable of producing. Assessors use sales data to analyze market trends and regularly update existing assessments to keep current with market values. Because the market is a moving target, assessments are made on each property’s value as of Jan 1st each year. Assessors also identify new building and development each year, what’s commonly called “new growth,” so that it can be counted separately. Once all updates and new assessments are completed, they’re added to the Assessment Roll. Values are then adjusted for any exemptions, and the assessment roll is given to the County Clerk/Auditor so they can calculate the Certified Tax Rate. The County Auditor also hears appeals of property valuation with the Board of Equalization.

How It’s Used:

Utah’s Truth in Taxation system uses assessed values as a way to keep property tax fair. Each tax entity sets the revenues it will need from property taxes in their budget process. This figure is then divided by the total value of all property being taxed to produce a uniform Certified Tax Rate. Because revenues are set politically, and the rate is the result of a calculation, assessed values keep taxes fair in two ways. First, they provide the means for a summed number in order to create a uniform tax rate. Second, they provide an individual number, the assessed value, to which the rate is applied so each property owner pays their portion of the property tax levy according to the relative value of their property each year. This transition from specific values to summed values and back again adds complexity, but it improves fairness.

All the “new growth” identified by assessors is put aside until after the tax rate is calculated. New development can bring new costs for tax entities, and they are allowed to increase their revenues proportionally with new growth without holding Truth in Taxation public hearings. These new growth properties are then taxed at the Certified Tax Rate. When the time comes to calculate a new rate in the following year, the necessary revenue (numerator) and the total assessed value (denominator) have accounted for the new growth. If all other factors remained the same, each property owner’s payment wouldn’t change. Of course other factors do change, but this method means existing owners don’t have to pay to extend existing services to new growth; and that’s one more way the Assessor keeps Utah’s tax system fair.

Exemptions

Primary Residence Exemption

This exemption applies to any home occupied by an owner or tenant for 183 consecutive days or more in a calendar year. It applies to the residence and up to 1 acre of land and reduces the property's taxable value to 55% of its market value. This reduces the taxes owed on the property because the Certified Tax Rate calculated by the County Clerk/Auditor applies to the taxable value of the property rather than the market value. Properties rented nightly or short term, or used as a vacation home, do not qualify.

Utah code created the primary residence exemption but left it to the county code to administer. Homeowners are responsible for applying for the exemption, and failure to apply in previous years does not grant special considerations. Applications can be brought to the Assessor’s office or emailed with all applicable forms to primary@wasatch.utah.gov.

Valuation notices mailed in July show “Primary” under the property type column when that residence receives the exemption. Property owners can also use our online Property Tax Information Lookup to check the residence status in the details of their parcel information. The Recorder’s map on our Online Mapping Services can also help locate parcels and parcel numbers.

To apply for Primary Residence online Click Here

GreenBelt Exemption

The Utah Farmland Assessment Act (FAA, or the “Greenbelt Act”) allows qualifying agricultural property to be assessed and taxed by its productive capability instead of the prevailing market value. This unique assessment method is vital to agriculture operations near expanding urban areas, where taxation at market value could make farming operations economically prohibitive. Agricultural property qualifies if it is at least five contiguous acres devoted to agricultural use and produces more than 50% of the average agricultural production per acre for the given type of land in the county. Applications are due May 1st for the current tax year. Don't hesitate to contact greenbelt@wasatch.utah.gov to see if your circumstances qualify and for help applying.

Urban Farming Exemption

Like the Greenbelt Exemption, the Urban Farming Assessment Act allows a property to be assessed and taxed by its productive capacity instead of market value. Qualifying properties must produce more than 50% of the area's average agricultural production per acre and have “reasonable expectation” of making a profit, but can be between 1 and 5 acres in size. Applications are due May 1st for the current tax year. Please contact greenbelt@wasatch.utah.gov to see if your circumstances qualify and for help applying.

Commercial and Manufactured Home Assessment

Personal Property

The Wasatch County Assessor is responsible for the equitable and fair assessment of all personal property in Wasatch County through its Personal Property Division. While personal property includes motor vehicles, watercraft, aircraft, motor homes, recreation vehicles, and trailers, these taxes are collected at registration. Personal property attached to residential lots is not assessed in Utah. Then, what remains to be assessed and mainly taxed consists of commercial personal property and manufactured homes. Personal property assessments are based on percent-good schedules developed by the Utah State Tax Commission. All businesses are required to declare their taxable property to the Assessor annually. In Wasatch County, these tax payments are billed and processed through the Assessor’s Office. Personal property statements are due May 15. An exemption for small businesses and a per-item exemption for equipment in certain classes are available. Please contact us with questions or for further assistance.

Contact: PersonalProp@wasatch.utah.gov

Online Personal Property Payment - Click Here 

Forms and Reference Materials

To apply for Primary Residence online Click Here

INFORMATION

PERSONAL PROPERTY

CONTACT

The Wasatch County Assessor's Office works hard to maintain accurate real estate data as a basis for property assessments. Please notify us by email at assessor@Wasatch.Utah.gov or by calling 435-657-3221 if you notice an error in our property description or have any assessment-related questions.