State Summary

Tax Collection Method: Deeds
Primary Bidding Type: Premium
Redemption Period: None
Redemption Interest Rate/Flat Penalty: Not applicable

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of Utah. Please read this information carefully. There are tax collection laws that pertain to all counties in Utah, but be aware that there are subtle differences between the counties as well. When the word "typical" is used in the FAQs below, it indicates that most counties use this procedure/follow this convention, but not all counties.

Is Utah a tax lien or a tax deed state?
Utah is a tax deed state.

What is the name of the county official whom typically collects property taxes in Utah?
County Treasurer.

When are property taxes due in the state of Utah?
The annual tax bill is due November 30.

When do property taxes become delinquent in the state of Utah?
Property taxes become delinquent after the November 30 due date, and a 2.5% flat penalty is immediately added to the tax bill. However, if the tax bill is paid in full by January 16, the flat penalty is reduced to 1%. If the tax bill remains unpaid on January 16, the tax bill starts accruing interest at a rate of 6% plus the Targeted Federal Funds Rate as of January 1. Interest accrual is backdated to January 1.

What is the name of the county official whom typically conducts tax deed sales in Utah?
The County Clerk/Auditor.

When does the typical Utah county hold their annual tax deed sale?
Utah counties hold their tax deed sales in May or June.

What are the registration requirements for the typical Utah tax deed sale?
Registration requirements vary by county. Generally, bidders can register on the morning of the sale and there is no required deposit or registration fee.

What is the bidding type used at a typical Utah tax deed sale?
Most Utah counties hold premium bidding public outcry auctions, but other auction types are allowed.

What forms of payment are generally accepted at a typical Utah tax deed sale?
A typical Utah county requires cash or certified funds.

What are the general terms of payment for the typical tax deed purchased at a Utah tax deed sale?
Most Utah counties require full payment the day of the sale.

Are tax deeds offered "over-the-counter" in Utah?
Yes. Deeds not sold at an auction are available for purchase through the County Auditor in most counties. Some counties perform judicial foreclosure on properties and offer the properties for sale through a sheriff's sale.

What is the name of the office that determines the values of properties on an annual basis?
County Assessor.

For more information on the life cycle, requirements, and administering of tax liens in the state of Utah, refer to Title 59, Chapter 02 in the Utah Code.

Utah County Reference