This dataset represents Taxing Districts/Areas in the State of Utah as maintained by the Utah State Tax Commission (USTC). Each taxing district polygon represents a unique combination of overlapping taxing entities. The property tax within a taxing district should be the same for all residential properties. This dataset is derived from a spatial analysis process utilizing the USTC Tax Entities dataset. This data is for 2023. Updates are only done at the beginning of each calendar year for the previous year. The 2024 rates have not been done yet and won't be ready until September.