Utah's 2026 Property Tax Rate Increases: What Eagle Mountain and Roy Owners Actually Pay

A headline that says a city raised property taxes by 183% sounds like a bill that nearly triples. For most Utah homeowners, that is not what happens. Truth-in-Taxation percentages describe the change in one taxing entity's rate or revenue, and a city is usually a small slice of the total bill. This summer, 67 Utah cities, school districts and special districts asked for more property tax revenue for the 2026–27 fiscal year, according to the Utah Taxpayers Association's count reported by KSL, and several of the city requests were large in percentage terms. The final numbers land on the tax notices that counties mail in late October, with payment due November 30, 2026.

The sections below break down what the two most-watched cities, Eagle Mountain and Roy, actually adopted, what those increases cost a typical homeowner in dollars, and the steps owners can take now and next year: following hearings, appealing a valuation, and applying for relief.

How Truth in Taxation Works in Utah

Utah does not let a property tax rise automatically just because home values go up. Each year the state calculates a "certified tax rate" for every taxing entity, which is the rate that would bring in about the same revenue as the prior year plus revenue from new construction. When values rise, the certified rate falls so the entity collects roughly the same amount. If a city, school district or special district wants more revenue than that, it must advertise the increase and hold a public Truth-in-Taxation hearing before voting.

Two details shape how the headlines should be read:

• The percentage applies to one entity, not the whole bill. A typical Utah tax notice combines the school district, county, city, fire or special service districts, and water districts. The school district is often the largest piece.
• Entities can lower a proposal after the hearing but cannot raise it. That is why the final adopted numbers in 2026 often came in well below the advertised ones.

Primary residences also receive a 45% residential exemption, so tax is calculated on 55% of market value. A $488,000 home has a taxable value of $268,400. Readers who want the full mechanics of how the county assessor sets that market value can find them in this explainer on how Utah assessed values are set.

Eagle Mountain: From 183% Back Down to About 70%

Eagle Mountain drew the most attention of the 2026 season. The city's certified rate was 0.000530, and it originally proposed a rate of 0.001700, an increase of about 221% that would have raised roughly $6.7 million in new revenue. At its August 6 Truth-in-Taxation hearing, the City Council voted for a smaller rate of 0.001500, the 183% figure that circulated widely.

That rate did not last. After public pushback and a resident-led referendum filing, the council repealed it on August 18 and adopted a rate of 0.000900, a 69.81% increase over the certified rate, according to the Daily Herald. The city says the added revenue, about $2.1 million, goes entirely to public safety through its Utah County Sheriff's Office contract, and that this is Eagle Mountain's first rate increase since 2010. To fit the lower rate, the council removed $1 million for rodeo grounds and $2.5 million for land acquisition from its budget.

What it costs a typical Eagle Mountain home

Eagle Mountain's own property tax page uses an average home value of $488,000 as its example:

• City portion of the bill before the increase: $142.25 a year
• City portion after the increase: $241.56 a year
• Difference: about $99 a year, or roughly $8.28 a month

On the city's estimate of a total bill of about $2,650 for that home, Eagle Mountain's share is about 9%. The Alpine School District takes about 60%, Unified Fire Authority about 17%, and Utah County about 9%. In other words, a roughly 70% increase in the city levy works out to an increase of about 4% on the whole bill for that example home. Owners of homes worth more than the example will see proportionally more. For context, the most recent median sale price in Eagle Mountain was $510,000.

Buyers looking at new construction in Eagle Mountain should also remember that Utah values a home under construction by how complete it was on January 1. A home finished partway through a year may have been taxed as a partial build, so the first full-year bill can be noticeably higher than the builder's or seller's figure, independent of any rate change.

Roy: A 34.25% Increase and a Fire Department Shift

Roy advertised a 54.9% increase this year, worth about $2.81 million. On August 11 the City Council approved a scaled-back 34.25% increase, about $1.75 million a year, on a 4-1 vote. The city said the money covers employee cost-of-living adjustments and wage corrections. Roy had tried an increase in 2025 as well, but the State Tax Commission denied it, along with 34 other entities' requests, over procedural rules in the Truth-in-Taxation process.

For Roy's average $439,000 home, KSL reported the city portion rising from $388.25 to about $521.23 a year, an increase of roughly $133, or about $11 a month.

The bigger change for Roy owners may come from fire protection. Most of the reduction from the original proposal came from removing about $917,000 in Roy Fire Department funding, because the city plans to move fire service to the regional Weber Fire District starting January 1, 2027. A Weber Fire District notice estimated that a $439,000 Roy home would pay the district about $314 a year starting in 2027. State law requires the city to lower its own rate when a service shifts to a district, to avoid double taxation, so owners will need to compare the next two tax notices side by side to see the net effect. Opponents also said they would pursue a referendum on the increase.

Other 2026 Requests Worth Checking

Eagle Mountain and Roy were not alone. Among the larger proposals on the Utah Taxpayers Association list:

• Saratoga Springs advertised a 50% increase, about $3.1 million a year, for added police and fire service, including a new east-side fire station. The city said its share is about 12% of a resident's total bill.
• Cottonwood Heights advertised a 42% increase, about $3.5 million.
• Granite School District sought about a 10.3% increase, roughly $21.1 million, the largest dollar request on the list.
• Salt Lake City sought about 9.2%, roughly $13.8 million.
• Cache School District sought about 37.1%, roughly $8.6 million.

These figures are the advertised proposals. Several entities trimmed them before the final vote, and the Tax Commission reviews each entity's compliance. The adopted rate for every entity appears on the county tax notice.

How to Read the Tax Notice Arriving This Fall

When the notice arrives, a few steps turn the headline percentages into a household number:

1. Find each taxing entity's line. The notice lists the school district, county, city and districts separately, with this year's and last year's tax.
2. Compare the city line to last year. That is where a city increase shows up. A large percentage jump on a small line may be a modest dollar change.
3. Check the market value and exemption. A primary residence should show the residential exemption. If it is missing, contact the county assessor.
4. Look for new lines. A new fire district, water district or other entity can add a line even when the city lowers its own rate.
5. Note the due date. Taxes are due November 30, 2026. Late payments carry penalties set by state law.

Following Hearings Next Year

The 2026 hearing season ran from early August through late August. Entities that want to exceed the certified rate must publish notices, and a 2026 state law added a required property tax impact schedule that shows the estimated effect on a typical home and business. Owners can follow upcoming hearings, agendas and impact schedules on the Utah Public Notice Website by searching for their city, school district or special district. Public comment at the hearing is the main point at which a proposal can still be reduced.

Appealing a Valuation

A rate increase cannot be appealed, but the market value the county assigns to a home can. Appeals go to the county Board of Equalization. Under Utah Code, the deadline is the later of September 15 or 45 days after the county mails the valuation notice, so for most 2026 notices that window has already closed. Late appeals are accepted only in narrow cases, such as a medical emergency or a factual error by the county.

For next year, the strongest appeals rely on evidence: recent sales of comparable homes around January 1, a fee appraisal, or proof of a factual error such as wrong square footage or a finished basement that is actually unfinished. A Board of Equalization decision can be appealed to the State Tax Commission within 30 days.

Relief Programs Owners Often Miss

Utah offers several relief programs, most of them run through the county. The State Tax Commission's Publication 36 lists current eligibility rules and county phone numbers. For 2026:

• Homeowner's credit (circuit breaker): Up to $1,412 for owner-occupants with 2025 household income below $44,221 who either qualified last year, are 67 or older, or are an unmarried surviving spouse. Applications go to the county, due September 1.
• Renter refund: Renters 66 or older (or a surviving spouse) under the same income limit can claim up to $1,412 from the State Tax Commission through December 31.
• Low-income abatement: Up to 50% of the tax or $1,412, whichever is less, for qualifying owners who are 67 or older or who can show a disability or extreme hardship.
• Disabled veteran exemption: Veterans with at least a 10% service-connected disability, or their unmarried surviving spouse or minor orphans, can exempt up to $535,459 of a residence's taxable value, scaled to the disability rating. Due September 1.
• Active or reserve duty exemption: Members of the armed forces who served 200 days in a continuous 365-day period outside Utah can exempt their primary residence's full taxable value. Apply each year by September 1.
• Blind exemption: Up to $11,500 of taxable value, with no income or age limit.
• Senior deferral: Owners 75 and older who meet income and asset limits can defer taxes, with interest accruing until the home is sold or the deferral ends.

Seniors comparing a move, such as into one of the 55-plus communities in Roy, should factor these programs into the monthly budget. Several of them must be renewed each year, and homeowner programs are filed with the county where the home sits.

What Buyers Should Take From the 2026 Increases

Rate increases are worth tracking, but they rarely decide whether a home is affordable on their own. A buyer comparing cities should ask for the seller's most recent tax notice, check whether the city adopted an increase for 2026, and look for new district lines such as Roy's coming fire district. The listing's tax figure reflects last year's bill, not the one arriving this fall. Current listings and local market data for every Utah city are available at Best Utah Real Estate.