Taxes & Fees

Property Tax

West Valley City's property tax rate varies from year to year based on property values and City Council action; the property tax rate for fiscal year 2015 is 0.004381. Because property taxes are based on the location of the parcel being taxed and the various taxing entities levying a tax against that parcel, the total tax rate you see on your Property Tax Statement will vary. Additional information includes:

Sales Tax

In addition to property taxes, West Valley City receives slightly less than 1% of all taxable sales within the City. In West Valley City, the sales tax rate is broken down as follows:

  • 4.70% (State Sales and Use Tax)*
  • 1% (Local Sales and Use Tax)
  • 0.30% (Mass Transit Tax)
  • 0.25% (Additional Mass Transit Tax)
  • 0.25% (County Option Transportation)
  • 0.10% (Botanical, Cultural, Zoo Tax (County))
  • 0.25% (County Option Sales Tax)
  • 6.85% (Combined Sales Tax Rate)

*The tax on unprepared food and food ingredients is 3.0% statewide. This includes the state rate of 1.75%, local option rate of 1.0% and county option rate of 0.25%. For sales of residential energy, the combined rate is reduced by 2.70%.

Fees

In addition to property and sales taxes, West Valley City may collect fees for various services performed throughout the city. Review the current fee schedule (PDF).