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Utah · Property taxUtah property tax: the November 30 due date, the delinquency penalty and interest

In Utah all property taxes and tax notice charges are due on November 30 of each year following the levy; if November 30 falls on a Saturday, Sunday or holiday, the next business day is used. A tax paid or postmarked after the due date is delinquent, and a county may not require payment before the due date. Delinquent taxes and tax notice charges on each separately assessed parcel carry a penalty of 2.5% or $10, whichever is greater – reduced to 1% or $10 if all the delinquent taxes, charges and penalty are paid by the following January 31. If they aren't paid by January 31, the taxes, charges and penalty bear interest from the January 1 after the delinquency date at 6% plus the Federal Open Market Committee's federal funds target rate on that January 1, but not less than 7% or more than 10% (Utah Code §59-2-1331).

What the statute sets

  1. Due date (§59-2-1331(1))

    November 30; the next business day if it falls on a weekend or holiday; no earlier payment can be required.

  2. Delinquency (§59-2-1331(1)(c))

    Paid or postmarked after the due date.

  3. Penalty (§59-2-1331(2)(a), (e))

    2.5% or $10, whichever is greater; 1% or $10 if everything is paid by January 31.

  4. Interest (§59-2-1331(2)(b)–(d))

    From January 1 if unpaid by January 31: 6% + federal funds target, between 7% and 10%.

What the TC does with Utah property tax at closing

  • For a closing before November 30, confirm with the title company who pays the current year's tax and when.
  • For a closing in December or January, check for the delinquency penalty on an unpaid bill.
  • Use the county's figure for the payoff, including any penalty and interest.

Questions about Utah property tax

When are Utah property taxes due?

November 30 of each year, or the next business day if November 30 falls on a weekend or holiday; payment after that date is delinquent (Utah Code §59-2-1331(1)).

What does it cost to pay Utah property tax late?

A penalty of 2.5% or $10, whichever is greater, reduced to 1% or $10 if paid by January 31; after January 31, interest from January 1 at 6% plus the federal funds target rate, between 7% and 10% (Utah Code §59-2-1331(2)).

Related guides

Put the November 30 due date and the tax payoff on the deal's closing tasks in ClosingCode.

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Source: Utah Code §59-2-1331 (le.utah.gov), read October 30, 2026.

General information, not legal advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.