I'm going to access tax records for some of the homes I know are not occupied full-time to see if that's how they're being assessed. I don't have a lot of faith that that is what is actually occurring. In fact, I KNOW it's not--from personal experience and I'll just leave it at that.How are residential property taxes calculated in Utah?
Residential properties that serve as someone’s primary residence receive an exemption of 45% of fair market value. As a result the primary residence is only assessed and taxed based on the remaining 55% of its fair market value.
What is the exemption for second home in Utah?
On the other hand, the taxable value of a second residence or an unoccupied residential property would be equal to 100% of fair market value. Residential properties that serve as someone’s primary residence receive an exemption of 45% of fair market value.
Residential Property - Utah Property Taxes
propertytax.utah.gov/real/locally-assessed/residential/
In Utah an owner of a home that is not claimed as a primary residence pays about 45% more property tax than if the same property was listed as a primary residence. Commercial property owners also typically pay tax on 100% of the tax assessed value.