What is Centrally Assessed Property?
In Utah, some businesses operate across county lines, such as mines, railroads, airlines, and utilities. Because these properties span multiple counties, they are not assessed at the local level. Instead, the Property Tax Division of the Utah State Tax Commission is responsible for valuing them.
Even though the state sets the value, the tax revenue goes directly to the counties where the property operates, helping fund schools, public safety, roads, and other essential local services.
Why This Matters
Centrally assessed properties represent some of the largest and most complex taxpayers in Utah. Their contributions are critical to county budgets statewide. A fair and accurate assessment process ensures that:
- Counties receive the revenue they rely on for vital services
- Businesses are taxed consistently and equitably across jurisdictions
- Local taxpayers are protected from unfair tax shifts
Appeals Portal
To support counties in navigating the complex world of centrally assessed property, UAC has created a Centrally Assessed Appeals Portal. This resource helps counties protect their revenue and stay informed be providing:
- Crucial information about the appeals process
- Tracking of appeal activity so counties can stay informed and engaged
- Insights into potential tax and revenue implications of pending appeals
The portal strengthens counties’ ability to protect their tax base and advocate for fair outcomes when assessments are challenged.
Centrally Assessed Appeals PortalFor more information or any questions, please contact Sheri Dearden:
