Property Taxes in Park City

Park City property taxes reveal a real, honest paradox worth explaining plainly: Summit County posts one of Utah's LOWEST effective property tax rates (0.39%-0.42%) despite having some of the state's HIGHEST home prices -- a function of a large assessed tax base and Utah's 45% primary-residence exemption, not unusually small tax bills.

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A Genuine Paradox: Low Rate, High Prices -- Explained Honestly

Summit County's effective property tax rate runs a real, disclosed 0.39%-0.42% depending on citation, among the lowest in Utah and below the statewide 0.55% median. This is NOT because Park City properties carry small tax bills in absolute dollar terms -- it reflects the levy being spread across an unusually large total assessed tax base (driven by the county's high home values), plus Utah's real 45% primary-residence exemption further reducing the effective rate for owner-occupied homes specifically.

The 45% Primary-Residence Exemption Applies ONLY to Genuine Owner-Occupants

Utah's 45% exemption of a primary residence's fair market value from property tax assessment is a real, meaningful reduction -- but given Park City's real, disclosed majority-second-home housing stock, this exemption does NOT apply to the large share of properties that are not genuine primary residences. Second-home and investment-property owners should budget for the full, non-exempted rate.

More Than 60 Distinct Tax Areas Exist Within Summit County

Given the real, disclosed complexity of more than 60 distinct tax areas within Summit County, actual effective rates vary meaningfully by specific location. Confirm the actual current property tax bill for a specific Park City property directly with the Summit County Assessor's office rather than relying on any single countywide percentage figure in this file.

Absolute Dollar Bills Still Run Substantial Given High Home Values

Even at a genuinely low percentage rate, Park City's real, multi-million-dollar median home prices mean actual annual property tax bills in dollar terms can still run substantial -- buyers should calculate the real, specific dollar amount for a given property's assessed value rather than assuming a low percentage rate implies a low absolute bill.

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Last reviewed: 2026-08-25. Independent research; not financial, tax, or legal advice -- confirm current figures with a local professional before making a decision.