South Utah County vs. Salt Lake County: Does the Tax Rate Favor Either One?
Unlike west or north Utah County, south Utah County does not have a property-tax edge over Salt Lake County. New single-family construction in Spanish Fork, Salem, Payson, and Santaquin is taxed at about 0.553% of assessed value, essentially equal to the southwest Salt Lake County production cities at about 0.547%. So the reasons to buy new construction in south Utah County are the ones the pricing study found – noticeably bigger lots (around a quarter acre versus 0.14 acre) and generally lower prices – not a lower tax rate. Note this south Utah County figure is based on a thin sample, since Salem and Santaquin new construction is still dominated by land-only assessments. 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: Salt Lake County vs. Utah County New Construction · Are Property Taxes Higher in Salt Lake County or Utah County? · New Construction Homes in Utah