Which Utah Cities Have the Lowest Property Tax Rate for a New Home?
Based on 2024 assessor records for recently completed new construction, the lowest effective property tax rates – annual tax as a share of assessed value, after the primary-residence exemption – are in Highland, Orem, and Lindon (about 0.44%), Saratoga Springs (about 0.45%), Lehi (about 0.46%), and American Fork (about 0.48%). Bluffdale townhomes also come in around 0.48%. At the other end, Magna is clearly the highest-rate new-construction submarket in the Salt Lake Valley at about 0.75%, followed by Woodland Hills, West Valley City townhomes, Millcreek, Midvale, and Vineyard in the 0.60% to 0.65% range. Herriman, at about 0.595%, is the highest-rate of the southwest Salt Lake County production cities. On a $600,000 home the difference between a 0.45% city and a 0.75% city is about $1,800 a year. Effective rates are from tax year 2024 assessor records on completed new-construction homes (2023-2025 builds); a brand-new 2026 home is assessed on land only for its first year or two, so your first tax bill will look tiny and then jump to roughly the rate times what you paid once the county adds the house to the roll. Figures are as of September 2026 and move with annual valuations and mill rates. All rates assume the primary-residence exemption; a rental or second home pays roughly 1.8 times as much.
Related: Are Property Taxes Higher in Salt Lake County or Utah County? · Magna New Construction: What Is the Property Tax Catch? · Utah Cities and Communities Guide