Centrally Assessed Properties

The Property Tax Division values all mines, utilities and railroad property that operate as a unit. Values are set and apportioned to taxing entities based on situs of property. The local County Treasurer bills and collects the tax.

Appeals: The appeals information provided here is for your convenience only. The official "Notice of Appeal Decisions" is sent directly to affected counties by the Utah State Tax Commission Appeals Section.

Capitalization Rate Study: This study provides the yield capitalization rates, market capital structures and other miscellaneous data, to be used in the valuation of all centrally assessed Utility and Transportation Company Properties.

Tax Rates (Nomenclature): Nomenclature is a listing of taxing entities and tax area numbers. You may access a specific county by clicking on the bookmarks tab to the left. Find the county and option that you want and click on the text. When you want to return to the Property Tax Internet Page, click on the browser back arrow.

Natural Resources Annual Reports (Returns): Each centrally assessed Natural Resource taxpayer must send a completed "Annual Return for Assessessment" to the Property Tax Division of the Utah State Tax Commission.  For further instructions, click on the "Natural Resources Annual Reports (Returns)" label to the left. 

Utility and Transportation Annual Reports (Returns): Each centrally assessed taxpayer must send a completed "Annual Report and Annual Return for Assessment" to the Property Tax Division of the Utah State Tax Commission.   For further instructions, click on the "Utility and Transportation Annual Reports (Returns)" label to the left.