The Utah Taxpayers Association has released its 2025 Cost of County Government report, offering a detailed look at how much county governments across the state collect from taxpayers — and how that compares to residents’ income.
The annual report calculates how many dollars in county taxes and fees are collected for every $1,000 earned by Utah residents. This “cost of county government” measure helps taxpayers see how their local government’s revenue demands relate to their own financial capacity.
Across Utah, counties collect an average of $1,379 per resident in taxes and fees, which equals about $40.24 for every $1,000 of income earned by residents. However, there are wide variations depending on population size, economic base, and local service responsibilities.
Where Counties Rank
At the top of the list for highest cost per capita are Garfield County ($3,375), Summit County ($3,166), and Daggett County ($3,057). These smaller, rural counties tend to provide a broader range of services — often serving both city and county functions — and rely heavily on tourism-related revenue.
On the other end of the spectrum, Washington County ($426), Cache County ($490), and Utah County ($555) have the lowest per-resident costs in the state. These growing urban and suburban areas benefit from larger populations that help spread the cost of government services across more taxpayers.
How Counties Raise Revenue
Utah counties draw from several key sources, including property taxes, sales taxes, and a mix of user fees and fines. The balance between these sources varies widely. For example, Utah County derives roughly 67% of its tax and fee revenue from sales taxes, reflecting its strong retail activity. Emery County, by contrast, relies on property taxes for more than 70% of its local revenue.
Counties with significant visitor traffic, such as Grand and Kane, collect a large share of funding through transient room and restaurant taxes, which are paid mostly by nonresidents — easing the burden on local taxpayers.
Why It Matters
Understanding the cost of county government is essential for promoting accountability and efficiency in local spending. While counties vary in size and services, all are bound by the same taxpayer reality: every dollar collected represents a share of residents’ income.
The Utah Taxpayers Association will continue to publish this annual analysis to help citizens and policymakers assess how effectively counties balance the need for local services with the responsibility to taxpayers.
You can read the full report and see how your county ranks here.