North Utah County vs. Southwest Salt Lake County: New-Construction Property Taxes
Along the point of the mountain, new single-family construction in Lehi and American Fork carries an effective property tax rate of about 0.461% of assessed value, roughly 16% lower than the southwest Salt Lake County production cities (Herriman, South Jordan, West Jordan, Riverton, Bluffdale) at about 0.547%. Median annual bills run about $3,003 on the Utah County side versus about $3,660 on the Salt Lake County side. Lehi’s raw prices are close to the southwest Salt Lake cities, but its lower tax rate tips the total cost of ownership toward the Utah County side of the county line. 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.
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