Multicounty Appraisal Trust - MCAT

The Multicounty Appraisal Trust (MCAT) was created in 2009 by Utah’s 29 counties under the Interlocal Cooperation Act (Utah Code § 59-2-1601). MCAT helps counties work together to make property valuation and tax administration more consistent, efficient, and technology-driven across the state.

MCAT is supported by the Multicounty Assessing and Collecting levy, a statewide property tax levy established in Utah Code § 59-2-1602 (2).

Now live in 23 counties, with expansion to 26 counties by the end of 2025 and 27 by 2026. This marks the first major component of the statewide property tax system (Utah Code § 59-2-1601).

Launched in 2025, this system allows businesses to file online and give counties an administrative interface. Washington and Weber counties used it successfully in 2025, with broader adoptions expected in 2026.

Telecommunication companies file signed statements with MCAT, which reviews and forwards valuations to counties. In 2025, filing grew from 70 to 79 accounts, covering $3.2 billion in taxable assets.

Following SB202 (2025), MCAT is developing an electronic appeals portal for participating counties by January 1, 2026. Five counties piloted the system in 2025, with 39 appeals already filed through the system.

By December 31, 2025, MCAT will launch a public portal providing uniform access to 14 key property characteristics. Counties with existing compliant sites will be able to link directly to the statewide platform.

Property values across Utah continue to rise, making fair and accurate assessments more important than ever. When property is valued correctly, counties can:

Through MCAT, Utah counties are modernizing the property tax system to meet these challenges. By building statewide tools and resources, MCAT is making property valuation more accurate, accessible and consistent—ensuring confidence in the system for taxpayers and counties alike.