County Assessor

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

25 North Main
Heber City, Utah 84032

Phone (435) 657-3221
Fax (435) 654-9924

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

Wasatch County Assessor

The Assessor's office is responsible for locating all taxable property in the county and establishing a market value for all property subject to property tax.  They establish market value for two types of property, real property and personal property.  Real property includes all residential buildings and land, commercial buildings and land, agricultural land, and vacant land.  Personal property includes all equipment used to operate a business.  This includes all owned, leased, and rented equipment.


Primary Residence Exemption Information & Lookup

Primary Residence Exemption

How To Check a Parcel's Primary Exemption Online

To see whether your property is receiving the primary exemption:

  1. Go to, click on the "Services" tab and select "Property Tax Information Lookup".
  2. Click on blue box that reads "Current Tax Year".
  3. Enter your search criteria.
    • Parcel Number, Owner Name, Property Address, and/or Serial Number.
  4. Select the parcel.
  5. Compare the difference between the Market Value and the Taxable Value.
    • If there is no difference between these values, the property is not receiving the exemption.
    • If there is a difference (i.e. the taxable value is 55% of market value), the property is receiving the primary residential exemption.

You can also check a parcel's primary exemption status using the property valuation notice (received in July) or your property tax notice (sent in October or November).


The Primary Residence Exemption is an exemption for those people living in their property full time or that have rented their property to a single tenant year round. A property that is granted a primary residence exemption is only taxed at 55% of the market value of the home and up to one acre of land.

Properties that are rented nightly or short term or are used as a vacation home do not qualify for the primary residence exemption.

The deadline for all applications is May 1st of each calendar year. New applicants must occupy the property at least six months of the calendar year to qualify.

After applications for primary residence are submitted and processed by our office they are approved by the Wasatch County Council. Applications received after the May 1st deadline will be processed as a board of equalization appeal. All applications received after the Board of Equalization appeal deadline of September 15th, will be considered for the next calendar year.


Click on the following link for a printable document that explains the Primary Residential Exemption.
What is the Primary Residential Exemption PDF

Properties that are granted a primary residence exemption are only taxed on 55% of their market value. Taxes will be figured on the new taxable value (45% less than the market value).

The exemption can only be granted on up to one acre. Any remaining acreage will be taxed at 100% of market value.

Fill out the Application to Determine Primary Residence and provide three forms of evidence of full-time residence by emailing all forms to or bring them to the Assessor’s Office in 25 N Main Street. See the Criteria for Determining Primary Residence.

A notice of property valuation and tax changes is mailed to every property owner every year in August. This form states the market value of the property and the property type. For properties granted the primary exemption, the property type will read "Primary."

The primary residence exemption can only be granted on up to one acre of land, any remaining acreage will be taxed as "Secondary".

The homeowner has full responsibility to file for the exemption, if they have failed to do so in previous years, there is no refund provision.

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.

Personal Property Tax Information

Personal Property

The Wasatch County Assessor is responsible for the equitable and fair assessment of all taxable properties in Wasatch County. Personal Property is valued based on schedules developed by the Utah State Tax Commission. All non-exempt tangible personal property is valued and assessed annually by the Personal Property Division of the Assessor’s Office.

Personal Property is primarily that which is used in the operation of a business, mobile home, aircraft and motor vehicles. The links below provide additional information about specific personal property subjects.


Online Personal Property Payment - Click Here 

Business Personal Property Overview

All non-exempt tangible business personal property is valued and assessed annually by the Personal Property division of the Assessor’s Office. Taxable personal property is primarily that which is used in the operation of a business, mobile home, aircraft, and motor vehicles. All businesses are required to declare their taxable property to the Assessor annually. The statements are mailed to all Wasatch County businesses on the tax rolls during January.

The taxpayer has until May 15 to complete the statement and return with payment of the tax.

Statutory citations regarding the assessment of personal property are contained in Title 59, Chapter 2 of the Utah Code. Certain types of property and some entities are exempt from property taxes. The personal property tax is collected and apportioned to the county, cities, school districts and other taxing entities to pay for local governmental services.


(Statutory Reference: 59-2-102)


“Property” means property which is subject to assessment and taxation according to its value, but does not include moneys, credits, bonds, stocks, representative property, franchises, goodwill, copyrights, patents, or other intangibles.

Personal Property

Every class of property defined as a property which is subject of ownership and not included within the meaning of the terms “real estate” and “improvements”.

Percent Good Schedule

A schedule used to calculate the approximate remaining value of an item of personal property. Multiplying the appropriate percentage from the table, based on the class of property and its age, by the historical cost will yield the percent good, or remaining value.

Acquisition cost

Cost of acquisition must include all costs required to put an item into service. In addition to the cost of the item include the following costs:

  1. Freight in, includes shipping costs, loading at origin, unloading at destination, crating, skidding and other applicable costs of shipping.
  2. Installation, engineering, rigging, erection or assembly to include foundations, pilings, utility connections, any other such costs.
  3. Excise and sales tax.
  4. Any other costs related to putting personal property into service are to be included in acquisition cost.

Indirect costs such as debugging, licensing fees, permits, insurance or security are not included in the acquisition cost.

Escaped Property

“Escaped Property” means any property, whether personal, land, or any improvements to the property, subject to taxation and is:

  • Inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or assessed to the wrong taxpayer by the assessing authority;
  • Undervalued or omitted from the tax rolls because of the failure of the taxpayer to comply with the reporting requirements of this chapter, or
  • Undervalued because of errors made by the assessing authority based upon incomplete or erroneous information
  • furnished by the taxpayer.
  • Property which is undervalued because of the use of different valuation methodology or because of a different application of the same valuation methodology is not “escaped property”.
Property Willfully Concealed

Any property found to be willfully concealed, removed, transferred, or misrepresented by its owner or agent in order to evade taxation is subject to a penalty equal to the tax on its value, and neither the penalty nor assessment may be reduced or waived by the assessor, county, county Board of Equalization, or the commission, except pursuant to a procedure for the review and approval of waivers adopted by county ordinance, or by administrative rule adopted in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act.

Valuation Methodology

The Utah State Tax Commission provides all county assessors with recommended percent-good schedules each year. These schedules are used to equalize the valuation of personal property statewide. Personal property is classified according to its economic life, an appropriate depreciation table is generated and then trended to replacement cost new using Marshall-Swift cost indexes. Applying the appropriate percent-good rate for the age and class of the property to the original cost will yield an approximate fair market value for the subject property. Assessors may deviate from the recommended schedules on an individual item of property when provided sufficient documentation to establish an alternative fair market value.


HB77 Personal Property Exemption Instructions

All tangible property is taxable, unless exemption is provided for by the Utah Constitution and enacted by the legislature. The Utah Legislature has exempted the following specific property and entities:

  • Livestock and farm machinery and equipment
  • Inventory held for resale in the normal course of business
  • Household furnishings used exclusively at the owner’s home
  • Property owned by any government entity
  • Disabled veterans may qualify for an exemption based on percent of disability (Application required)
  • Blind individuals are entitled to an $11,500 exemption (Exemption Application required)
  • Religious institutions (Call 435-657-3190 for exemption application)
  • Charitable organizations (Call 435-657-3190 for exemption application)
  • Educational institutions (Call 435-657-3190 for exemption application)

An exemption for small business and a per-item exemption for equipment in certain classes are also available. Please contact the Personal Property Division for specific details.


Personal property taxes become delinquent after May 15 and the assessor is required to charge interest at a rate which is 7.25% over the Federal Discount Rate as of January 1 of each year.


A taxpayer may appeal their personal property to the Wasatch County Board of Equalization. The appeal must be filed within 30 days of notification of assessment and must include a description of the property, documentation of an alternative value and the methodology used to arrive at that value, or a legal analysis, if the appeal related to a legal interpretation of the assessment statutes. All appeals must be in writing and addressed to the Clerk of the Board of Equalization, c/o Wasatch County Clerk/Auditor, 25 North Main Street, Heber City, UT, 84032. Decisions of the County Board of Equalization may be appealed to the Utah State Tax Commission.


In order to insure compliance with the self-assessing program, random and/or referred audits may be performed. The Utah State Tax Commission, Division of Personal Property, performs detailed reviews of financial records and on-site inspections of taxpayers’ facilities and compares those results to the statements submitted by the taxpayer. Escaped property, when discovered, may be assessed as far back as five years from the date of discovery. Property willfully concealed, misrepresented, or moved, in order to escape taxation is subject to a penalty equal to the tax on its value.


A penalty of $25.00 or 10% of the estimate tax due, whichever is greater, is assessed when a taxpayer fails to file a statement of personal property after the county provides certified notice of the failure to file. Property willfully concealed, misrepresented, or moved, in order to escape taxation is subject to a penalty equal to the tax on its value. Mobile homes or manufactured housing moved without a permit issued by the assessor may be subject to a penalty equal to the tax and a commercial mover may be charged with a Class B misdemeanor.

Aircraft Division

General aviation aircraft that are usually based in Wasatch County are required to pay an annual registration fee and a fee-in-lieu of property tax. These aircraft include privately owned and corporate airplanes that are not commercial airline, military or exempt (government, not-profit entities).

Aircraft assessment and registration will be administered by the Department of Motor Vehicles and the Division of Aeronautics beginning in 2009.


The Utah Tax code required aircraft that are used or kept in the state to be registered.

The registration fees are:

Type of Plane Amount
Annual registration January 1 to December 31 $25.00 per year
Antique registration for aircraft 30+ years old $50.00 one time fee
Experimental registration for home built and war birds $50.00 one time fee
Jets under 20,000 pounds maximum, gross weight $5,000.00 per year
Jets 20,000 pounds and over, maximum gross weight $10,000.00 per year
Property Tax (Fee-in-Lieu):

Beginning in the 2009 tax year, all aircraft sited in Utah pay a fee-in-lieu of property tax of $25.00 to the county where the aircraft is sited.

State Registration:

Beginning in the 2009 tax year, all aircraft sited in Utah pay a registration fee based on the value of the aircraft as listed in the Aircraft Bluebook Price Digest. The tax rate for aircraft is .04% of this value. Balloons and other aircraft not listed in the Aircraft Bluebook Price Digest pay an annual registration fee of $100.00. An aircraft 50 years and older pays $100.00 or the uniform registration fee, whichever is lower.

Aircraft registration fees are remitted to the Utah Division of Aeronautics.

Aircraft registration forms are now mailed out by the Utah State Department of Motor Vehicles and include the fee-in-lieu, which is remitted back to the county where the aircraft has situs.

For any questions or additional information call (435) 657-3221.

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