This page provides general legal information and calculation tools, not legal advice. DocketMath is not a law firm and does not provide legal representation, and using this site does not create an attorney-client relationship. Laws change and exceptions apply, so deadlines and amounts specific to your situation should be confirmed with a licensed attorney in your jurisdiction.

Closing Date Prorations in Utah

In Utah, closing date prorations for property taxes are governed by Utah Code § 59-2-1317, which sets the buyer’s share at 6% of the purchase price as the standard proration amount. This statutory rule applies unless the parties agree otherwise in the purchase contract. The 6% figure represents the seller’s estimated tax liability for the current year, and it is prorated between buyer and seller based on the number of days each party owns the property during the tax year. The official source at propertytax.utah.gov provides the exact statutory text and any applicable exceptions. The worked example below demonstrates how this calculation operates with the pinned figures. Use the DocketMath calculator to estimate your own proration based on your specific closing date and purchase price.

Governing authority

In Utah, the closing date prorations rule is set by Utah Code § 59-2-1317. The verified packet cites Utah Code § 59-2-1317 (https://propertytax.utah.gov/).

Utah closing date prorations: the verified value is 6% under Utah Code § 59-2-1317. The verified packet cites Utah Code § 59-2-1317 (https://propertytax.utah.gov/).

Estimate your own result: every situation has exceptions that can change the outcome. Use the closing date prorations calculator to estimate your specific figure.

This page provides general legal information and calculation tools, not legal advice. DocketMath is not a law firm and does not provide legal representation, and using this site does not create an attorney-client relationship. Laws change and exceptions apply, so deadlines and amounts specific to your situation should be confirmed with a licensed attorney in your jurisdiction.