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Utah · Wasatch Front · Salt Lake City · State Capital County · #31 Most Populous County in the US
Salt Lake County, Utah
Government offices, property tax appeals, public records, courts, senior services, and local resources for Salt Lake City and the Wasatch Front
Affiliate disclosure: This page contains affiliate links. We may earn a commission if you use them, at no extra cost to you. Our editorial recommendations are independent of these relationships.
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Salt Lake County's assessment ratio means effective tax rates are low — but incorrect appraisals still cost money. Ownwell manages the appeal with no upfront cost.
How does Utah's residential exemption work in Salt Lake County?
Utah law exempts 45 percent of the fair market value of an owner-occupied primary residence from property taxation. You pay taxes on only 55 percent of your home's market value. Commercial and non-residential properties are taxed at 100 percent. This exemption applies automatically to primary residences and is one of the most distinctive features of Utah's property tax system compared to other states. You may need to verify your exemption status if your owner address doesn't match the property address — contact the Assessor at 385-468-8000.
How do I appeal my Salt Lake County property tax assessment?
Start with an informal review by calling the Assessor at 385-468-8000 — about 56 percent of appeals resolve at this stage. If unresolved, file a formal appeal with the Board of Equalization between August 1 and September 15. There is no filing fee. File online, by mail, or in person through the Council-Tax Administration Office at 385-468-7200. If unsatisfied with the BOE decision, appeal to the Utah State Tax Commission within 30 days. The final stage is the Third District Court.
What makes Salt Lake County's Board of Equalization different from other states?
The Salt Lake County Council — the county's elected legislative body — serves as the Board of Equalization. This means the same body that passes the county budget also makes final decisions on property tax appeals. Hearing officers conduct individual hearings and make recommendations, which are then formally approved by the Council. Appeals after the BOE go to the Utah State Tax Commission, not to a local assessment review board as in many other states.
What is the Circuit Breaker property tax relief program?
Utah's Circuit Breaker provides a credit or abatement for qualifying lower-income homeowners who are 66 or older or blind, where property taxes represent a disproportionate burden relative to income. Apply through the Salt Lake County Treasurer's Office at 385-468-8300. Income and age thresholds are set annually. This program is separate from the standard residential exemption and provides additional relief for qualifying seniors on fixed incomes.
Where is Salt Lake County Probate Court?
Probate matters are handled by the Third District Court at the Matheson Courthouse, 450 S State Street, Salt Lake City. Call 801-238-7300. Utah's Uniform Probate Code allows informal probate for uncontested estates — a simplified process without a hearing. Small estates under $100,000 can use an affidavit procedure without any court filing. Utah has no state estate tax.
Notes: Utah’s most populous county, anchored by Salt Lake City, the capital of Utah and headquarters of The Church of Jesus Christ of Latter-day Saints; earthquake risk is significant given the county’s position along the Wasatch Fault, one of the most closely monitored active fault systems accessible anywhere in the Intermountain West; winter storm and wildfire risk in the surrounding foothills; Salt Lake City is the county seat
Roads & Utilities
ROADS & TRANSPORTATION
Roads: I-15, I-80, and I-215 form the core highway network; Salt Lake City International Airport, one of the busiest airports accessible anywhere in the Mountain West and a major Delta Air Lines hub, serves the region
Transit: UTA (Utah Transit Authority) – TRAX light rail, FrontRunner commuter rail, and extensive bus service, one of the most significant and well-regarded public transit systems accessible anywhere in the Mountain West
Business & Permits
BUILDING & PERMITS
Office: Salt Lake County Planning and Development Services (unincorporated areas); individual city permitting departments (Salt Lake City, West Valley City, and others)
Services: Building permits; floodplain permits
Notes: The large majority of the county’s population lives inside Salt Lake City or one of its numerous incorporated suburbs, each of which handles its own permitting
Veterans Services
VETERANS SERVICES
Office: Salt Lake County Veterans Service Office – (385) 468-2560
State VSO: Utah Office of Veterans and Military Affairs – veterans.utah.gov
VA Medical: George E. Wahlen VA Medical Center, one of the more significant VA medical centers accessible anywhere in the Mountain West
Libraries
LIBRARIES
System: Salt Lake County Library Services, plus the separate Salt Lake City Public Library system, one of the most architecturally acclaimed public library systems accessible anywhere in the country
Services: Books; e-books; public computers; Wi-Fi; extensive genealogy resources, including access to the FamilySearch Library, one of the largest genealogical research libraries accessible anywhere in the world
Parks & Recreation
PARKS & RECREATION
Key Assets: Temple Square, the headquarters campus of The Church of Jesus Christ of Latter-day Saints, one of the most-visited tourist attractions accessible anywhere in Utah; the University of Utah, home of the Utah Utes and a major research institution; This Is The Place Heritage Park, commemorating the 1847 arrival of Brigham Young and the Mormon pioneers; extensive Wasatch Front ski resort access, including Alta, Snowbird, Brighton, and Solitude, giving the county some of the most significant ski tourism infrastructure accessible anywhere in North America
Notes: Salt Lake County’s combination of Temple Square, world-class ski resorts in the surrounding Wasatch Mountains, and its role as host of the 2002 Winter Olympics, one of the most significant international sporting events accessible anywhere in Utah history, give the county one of the most globally recognized identities accessible anywhere in the Mountain West
GIS & Maps
GIS & MAPS
GIS Portal: Salt Lake County GIS – slco.org/gis
Parcel Search: Salt Lake County Assessor site
Addressing/911: Salt Lake County 911 Addressing / individual city development services
Animal Services
ANIMAL SERVICES
Shelter: Salt Lake County Animal Services – (385) 468-7387
Notes: Wasatch Front winter air quality (temperature inversions trap pollution in the valley) and Great Salt Lake water level decline are among the most significant and closely watched environmental priorities accessible anywhere in Utah
NOTES
Salt Lake County, anchored by Salt Lake City, holds one of the most globally recognized religious, cultural, and athletic identities accessible anywhere in the Mountain West – home to Temple Square, the headquarters of The Church of Jesus Christ of Latter-day Saints, and host of the 2002 Winter Olympics, which cemented the surrounding Wasatch Mountains’ status as one of the most significant ski destinations accessible anywhere in North America. Winter temperature inversions that trap air pollution in the valley, combined with the declining water levels of the Great Salt Lake, remain among the county’s most consequential ongoing environmental challenges.
About Salt Lake County
Salt Lake County is Utah’s most populous county and the thirty-first most populous in the United States, home to Salt Lake City – the state capital and headquarters of the Church of Jesus Christ of Latter-day Saints – along with 15 other municipalities including West Valley City, Sandy, West Jordan, Murray, and South Jordan across 764 square miles of the Wasatch Front. Utah has been among the fastest-growing states in the country for more than a decade, and Salt Lake County has absorbed a significant share of that growth. County government is structured around an elected seven-member County Council that serves as both the legislative body and the Board of Equalization for property tax appeals. Independently elected offices include the Mayor, Assessor, Auditor, Treasurer, Recorder, Clerk, District Attorney, and Sheriff.
All Services
Browse every category and topic available for this county.
Salt Lake County’s property tax system has a feature unique to Utah that benefits all homeowners: the residential exemption. By law, 45 percent of the fair market value of your primary residence is exempt from taxation – meaning you pay taxes on only 55 percent of your home’s market value. Commercial property is taxed at 100 percent of market value. This exemption applies automatically to owner-occupied primary residences and does not require a separate application in most cases, though you may need to verify your residential exemption status if the Assessor does not have a matching owner and property address on file.
Property values are assessed annually as of January 1. The Auditor mails the Notice of Valuation and Tax Change to all property owners by July 22. If you disagree with the assessed market value, you have two options. First, contact the Assessor’s Office at 385-468-8000 for an informal review. About 56 percent of appeals are resolved at this stage without going to a formal hearing. Second, file a formal appeal with the Board of Equalization (BOE) – the appeal window runs August 1 through September 15. There is no filing fee. File online, by mail, or in person through the Council-Tax Administration Office at 385-468-7200.
The County Council serves as the Board of Equalization – an arrangement that makes Salt Lake County’s legislative body the final administrative authority on property tax appeals. Hearing officers appointed by the Board conduct individual hearings and make recommendations. If you disagree with the BOE’s decision, you can appeal to the Utah State Tax Commission within 30 days of receiving the decision. The final stage of appeal is the Third District Court.
Tax bills are sent in October. If no payment is made by November 30, the full amount is due by December 31 and becomes delinquent January 1 of the following year with applicable penalties.
OWNWELL CTA: Are you overpaying Salt Lake County property tax? The BOE window opens August 1 and closes September 15. There is no filing fee. Ownwell analyzes your assessment and handles the appeal. You only pay if you save.
LINK CLUSTER: How to appeal your Salt Lake County assessment, Residential exemption explained, Board of Equalization process, Utah State Tax Commission appeal, Tax relief programs Salt Lake County, Circuit breaker abatement for low-income seniors, Veterans exemption, Pay Salt Lake County property taxes, Assessor parcel search
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Public Records
Utah’s Government Records Access and Management Act (GRAMA) gives residents broad access to government records. The Salt Lake County Recorder maintains all recorded property documents – deeds, mortgages, liens, and plats – searchable online through the Recorder’s public search portal. Court records for Salt Lake County are part of the Utah State Courts system and are searchable through Utah Courts XChange. The Third District Court maintains civil, criminal, probate, and family case records. Historical court records from 1856 forward are accessible through the Utah Division of Archives and Records Service digital portal.
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Search Salt Lake County public records, including arrests, court filings, property history, and background information for Salt Lake City and the Wasatch Front.
Search Salt Lake County arrest and court records. TruthFinder aggregates publicly available arrest records, court filings, and background information for Salt Lake County and the Wasatch Front.
Courts & Legal
Courts & Legal
Salt Lake County is served by the Third District Court, Utah’s trial court of general jurisdiction for the county. The primary courthouse is the Matheson Courthouse at 450 S State Street in Salt Lake City, which handles civil, criminal, family, and probate matters. A second district court location in West Jordan at 3636 Constitution Blvd serves the western portion of the county. The Juvenile Court handles matters involving minors. The Salt Lake City Justice Court handles misdemeanors, traffic, and small claims for Salt Lake City proper. The county also hosts the US District Court for the District of Utah at the Frank E. Moss Federal Courthouse, 350 S Main Street, Salt Lake City.
Courts Directory
Court
Type
Phone
Address
Matheson Courthouse (Third District)
Civil, criminal, probate, family
801-238-7300
450 S State St, Salt Lake City
West Jordan Third District Court
Civil, criminal — West County
801-238-7300
3636 Constitution Blvd, West Jordan
Salt Lake Juvenile Court
Juvenile matters
801-578-3800
30 E 100 S, Salt Lake City
Salt Lake City Justice Court
Misdemeanor, traffic, small claims
801-535-6300
333 S 200 E, Salt Lake City
US District Court (District of Utah)
Federal civil and criminal
801-524-6100
350 S Main St, Salt Lake City
Recommended
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Senior Services
Senior services in Salt Lake County are coordinated through Salt Lake County Aging and Adult Services, which serves residents 60 and older with home-delivered meals, transportation, senior centers, caregiver support, the Long-Term Care Ombudsman program, and the SHIP Medicare counseling program. Call Aging and Adult Services at 385-468-3200. The county operates senior centers throughout the county including locations in Salt Lake City, Murray, Sandy, West Valley City, and South Jordan.
Utah’s property tax Circuit Breaker program provides meaningful relief for qualifying lower-income seniors and individuals with disabilities. Eligible homeowners who are 66 or older or blind may qualify for a credit or abatement based on their income relative to their property tax burden. Apply through the Treasurer’s Office at 385-468-8300.
Salt Lake County’s strong LDS community infrastructure includes an extensive welfare and social services network through the Church of Jesus Christ of Latter-day Saints, which supplements public senior services for many county residents. This private network of senior assistance, food programs, and volunteer services is widely accessible within the county but is distinct from county government programs.
Utah’s Medicaid program funds long-term care for eligible seniors. Utah also offers the Medicaid Waiver programs that allow nursing home-eligible seniors to receive services at home or in assisted living rather than institutional settings.
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Marriage & Vital Records
Marriage licenses, divorce records, and birth & death certificates are handled by the following office(s):
COUNTY CLERK/AUDITOR
2001 South State St, Salt Lake City, UT 84190
(385) 468-7400
Genealogy
County-level record sources
Salt Lake County Clerk (Third District Court), Salt Lake City – probate/estate case files date back to 1852; the Clerk also holds marriage records from 1887 and divorce/court records from 1896.
Salt Lake County is uniquely positioned as the epicenter of genealogical research not just for Utah but worldwide, given the FamilySearch Library’s presence here.
Local societies
Utah Genealogical Association (statewide, headquartered in Salt Lake City – see above).
Probate & Estate
Losing someone and having to deal with courts and paperwork at the same time is hard. This section won’t make that easier, but it should tell you what to expect, what it costs, and where to go – so at least you’re not walking in blind.
Where to go
Third District Court, Salt Lake County 450 South State Street, Salt Lake City, UT 84111 (801) 238-7300
Salt Lake County is Utah’s most populous county, seated in Salt Lake City, the state capital. Utah has NO separate probate court – probate is handled by the District Court in each of the state’s 8 judicial districts. The Third Judicial District covers Salt Lake, Summit, and Tooele counties.
Step 1: figure out which path applies
Utah has adopted the Uniform Probate Code (Title 75, Utah Uniform Probate Code) in full – one of about 16 states to do so. This makes Utah’s probate process comparatively streamlined.
Small Estate Affidavit (Utah Code § 75-3-1201) – available when the total estate value (minus liens and encumbrances) is $100,000 or less AND the estate includes NO real property. At least 30 days must have passed since death. This is a true affidavit process – it is NOT filed with the court. The successor fills it out, signs it before a notary, and presents it directly to whoever holds the property (a bank, brokerage, employer, etc.), which is then legally obligated to release the asset. A separate, similar affidavit (also under this framework) can transfer title to up to four boats, motor vehicles, trailers, or semi-trailers directly through the Utah Division of Motor Vehicles.
Informal Probate – the most common track in Utah under the UPC. Minimal court involvement; a probate registrar (not a judge) reviews the application and appoints the personal representative administratively when there’s no dispute.
Unsupervised Formal Probate – involves a judge and a court hearing to resolve a specific question (such as confirming a will’s validity) but otherwise proceeds with the same independence as informal probate afterward.
Supervised Formal Administration – full ongoing court supervision, reserved for contested, complex, or high-conflict estates.
Step 2: filing for administration
The personal representative (or an interested party) files an Application for Informal Probate and Appointment of Personal Representative (Form 1001ES or 1002ES) with the Third District Court.
The original will (if one exists) and a certified death certificate are submitted with the application.
The court registrar reviews the application; if in order, Letters Testamentary (with a will) or Letters of Administration (without one) are issued – often without a hearing.
The personal representative provides notice to creditors and known heirs, and inventories the estate’s assets.
The personal representative pays valid debts, expenses, and taxes from the estate.
Remaining assets are distributed to beneficiaries or heirs, and the estate is closed.
What it costs
District court filing fee: $375 statewide (confirm current fee for Salt Lake County directly, as fees can be adjusted).
Utah has NO statutory fee schedule for attorneys or personal representatives – fees must be “reasonable” based on time spent, complexity of the estate, and its value.
Small estate affidavit proceedings cost far less since no court filing is required at all – mainly notary and any professional assistance fees.
Utah does NOT impose a state estate tax or inheritance tax. Only the federal estate tax may apply, and only to very large estates.
Probate filings, estate administration, and guardianship matters are handled by the following office(s):
Public Safety & Arrests
Arrest records, inmate search, and law enforcement services are handled by the following office(s):
SHERIFF
3365 South 900 West, Salt Lake City, UT 84119
(385) 468-9500
Elections & Voting
Voter registration, polling locations, and elections information are handled by the following office(s):
ELECTIONS
2001 South State St, Salt Lake City, UT 84190
(385) 468-7400
Health & Human Services
Offices & Contacts
Health services, social services, and assistance programs are handled by the following office(s):
Health Department
610 South 200 East, Salt Lake City, UT 84111
(385) 468-4100
DWS Office
720 South 200 East, Salt Lake City, UT 84111
(801) 526-9675
Public Health Information
PUBLIC HEALTH
Office: Salt Lake County Health Department – (385) 468-4100
Notes: One of the largest county health departments accessible anywhere in Utah; the University of Utah’s Huntsman Cancer Institute and multiple major hospital systems give the county substantial academic medical infrastructure
Editorial independence: CountyOffices maintains strict editorial independence from our affiliate partners. Our content is researched from official government sources. Affiliate relationships do not influence our recommendations or the information we publish.
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