Highland posted a median commercial property tax rate of 0.8% for FY 2025—Utah County’s lowest—according to BlockShopper.com.
The 2025 countywide median rate was 0.9%, placing Highland 0.1 percentage points under the average.
Out of 14 cities in Utah County, rates spanned from Highland’s 0.8% up to 1% in Mapleton.
During FY 2024, Highland’s median commercial property tax rate also measured 0.8%, ranking 14th in the county that period.
An analysis by the Lincoln Institute of Land Policy found that commercial property tax rates in 53 major U.S. cities averaged 1.76% for 2024. For a $1 million property, including $200,000 in fixtures, that produced an average yearly tax of about $21,060. Rates varied broadly, from just below 1% in some cities to as high as 4% in others.
Many states’ property classification systems lead to elevated effective tax rates for commercial, industrial, and apartment properties compared with residential. In certain jurisdictions, business tax rates exceed those for homes by several times; in Charleston, for example, the commercial rate can be six times higher.
| Rank | City | Tax Rate % |
|---|---|---|
| 1 | Mapleton | 1% |
| 1 | Provo | 1% |
| 1 | Santaquin | 1% |
| 1 | Salem | 1% |
| 1 | Payson | 1% |
| 1 | Springville | 1% |
| 1 | Spanish Fork | 1% |
| 8 | American Fork | 0.9% |
| 8 | Pleasant Grove | 0.9% |
| 8 | Lehi | 0.9% |
| 11 | Saratoga Springs | 0.8% |
| 11 | Orem | 0.8% |
| 11 | Lindon | 0.8% |
| 11 | Highland | 0.8% |
| Rank | Address | Tax Rate % |
|---|---|---|
| 1 | N/A | 0.8% |
| 1 | N/A | 0.8% |
| 1 | N/A | 0.8% |
| 1 | 10981 N. 5600 W. | 0.8% |
Note: Some property addresses may be incomplete or missing due to limitations in county assessor data.
Information for this piece comes from BlockShopper.com. You can find the source material here.