In fiscal year 2025, Mapleton posted the highest median commercial property tax rate in Utah County at 1%, data from BlockShopper.com show.
The countywide median was 0.9% that year, making Mapleton’s rate 0.1 percentage points higher than the county figure.
Six other cities in Utah County, including Provo and Santaquin, recorded a median rate of 0.9% during the same period.
Among the 14 cities in the county, rates spanned from 0.8% in Highland up to 1% in Mapleton.
Mapleton also had a 1% median commercial property tax rate in fiscal year 2024, when it ranked second countywide.
Commercial property tax rates averaged 1.76% among 53 major U.S. cities during 2024, according to analysis by the Lincoln Institute of Land Policy. For a property valued at $1 million with $200,000 in fixtures, the typical annual tax bill equaled about $21,060. Rates ranged substantially—from under 1% in some cities to as much as 4% elsewhere.
Many state tax classification systems can lead to higher effective rates for commercial, industrial, and apartment properties than for residential. In certain places, businesses face tax rates several times the residential rate; in Charleston, for instance, the rate is about six times higher on commercial properties.
| 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 | 15 N. 1600 W. | 1% |
| 1 | N/A | 1% |
| 1 | N/A | 1% |
| 1 | 1885 W. Alvey Drive | 1% |
| 1 | N/A | 1% |
| 1 | 1731 W. 300 S. | 1% |
Note: Due to limitations in county assessor data, some property addresses may be missing or incomplete.
BlockShopper.com provided data for this report. The source data is available here.