Closing Costs in Utah 2026: Buyer & Seller Guide

Utah taxes neither the deed nor the mortgage. The government charge on a Utah closing is the county recorder’s fee: $40 per recorded document under Utah Code § 17-71-407, or $45 in counties that have had to add $5 since May 6, 2026.

Title 59 has no deed tax, and the constitution has no ban

Utah’s taxes are in Title 59 of the Utah Code, Revenue and Taxation. None of its 32 chapters taxes a deed, a real estate sale or a mortgage.

The Utah Constitution (Article XIII, Section 5(4)) says the Legislature “may by statute authorize political subdivisions of the State to assess and collect taxes for their own purposes.” No section of the Utah Municipal Code (Title 10), the Cities, Counties, and Local Taxing Units title (Title 11) or the Counties title (Title 17) authorizes a real estate transfer tax.

Nor is there an express ban. S.J.R. 2 of 2024 would have written into the constitution that a political subdivision “may not impose a tax or fee on the transfer of real property if the tax or fee is not imposed before January 1, 2025.” On March 1, 2024 the Senate struck its enacting clause, and the resolution was filed as not passed.

Why one county records your deed for $40 and another for $45

Section 17-71-407(3)(a) sets the fee “for recording any instrument, not otherwise provided for” at $40, plus $2 for each legal description over 10. Subsection (6) allows one fee per instrument “regardless of whether the instrument bears multiple descriptive titles or includes one or more attachments.”

H.B. 38 of 2026 added subsection (3)(b), effective May 6, 2026. Counties of the second through sixth class, which under § 17-60-104 means those with fewer than 1,150,000 residents, “shall charge and receive an additional $5” on the fees in (3)(a), not counting the $2 add-ons, “unless the county has a balance in the restricted account into which recording fees are deposited.” Washington County announced that its fee rose to $45 on May 6, 2026. Utah County’s fee page says “Utah County will not have a fee increase at this time” and still lists $40.

Recording a warranty deed and a trust deed means paying for two instruments: $80 at $40 each, or $90 at $45.

The HOA’s reinvestment fee after H.B. 306

Under Utah Code § 57-1-46, a “transfer fee covenant” recorded on or after March 16, 2010 “is void and unenforceable.” Reinvestment fees are regulated instead, and H.B. 306 rewrote their rules effective May 6, 2026:

• A reinvestment fee covenant recorded on or after May 6, 2026 may not require more than .5% of the property’s value. In a “low-amenity association” the limit is .25%. That is an association of detached single-family homes only, and it “does not provide capital intensive infrastructure maintenance services” to its members. The cap does not apply in a “large master planned development”: 500 or more acres or units, with a commitment to fund, build or maintain items such as common infrastructure, open space or recreation amenities.
• From May 6, 2026, an association may impose the fee only if its declaration or a reinvestment fee covenant authorizes it and a majority of voting interests approves it, or a higher share if its documents require one. Associations outside a large master planned development must deposit at least 50% of the fee into reserves.

At .5%, a $500,000 home owes $2,500. At .25%, it owes $1,250. Section 4.3(c) of the state-approved purchase contract has a box for who pays a “change of ownership fee”: seller, buyer, split equally, or other.

Filed title rates and the REPC’s default payers

Title insurers come under the Utah Rate Regulation Act (§ 31A-19a-101(2)). Each insurer files “all rates” with the insurance commissioner within 30 days after they take effect. An insurer “may not make or issue a contract or policy except in accordance with the rate filings that are in effect” (§ 31A-19a-203). Rebates are banned on “any rate or charge made incident to the issuance of the title insurance,” and that phrase “includes escrow charges” (§ 31A-23a-402(2)).

The Real Estate Purchase Contract (REPC) approved by the Utah Real Estate Commission and the Office of the Utah Attorney General, in its version effective December 4, 2024, sets these defaults:

• § 6.2: “Seller agrees to pay for and cause to be issued in favor of Buyer” the ALTA Homeowner’s Policy. If no agency offers that policy, the seller pays for an ALTA Owner’s Policy instead.
• § 4.3(a): “Unless otherwise agreed to in writing, Seller and Buyer shall each pay their respective fees charged by the escrow/closing office.”
• § 4.3(e): the seller pays the buyer’s brokerage only the amount written in, and “If no amount is entered, then Seller has not agreed to compensate Buyer’s Brokerage in the REPC.”

What agents and title companies may draft

Rule 4-802 of the Utah Supreme Court Rules of Professional Practice, formerly UCJA Rule 14-802 and effective January 5, 2023, reserves the practice of law to active Bar members, subject to listed exceptions. Under paragraph (d)(12), a licensed real estate agent or broker “may complete state-approved forms including sales and associated contracts.” A licensed abstractor or title insurance agent “may issue real estate title opinions and title reports and prepare deeds for customers.”

Utah Housing Corporation: two assistance loans and a veterans grant

• DPA Second Mortgage: a “30 year fixed rate second mortgage” that can cover “your entire minimum required down payment plus all or a portion of your closing costs.” It comes only with a Utah Housing first mortgage and carries a rate 1% higher, or the same rate when the first mortgage is above 8%.
• First-time Homebuyer Assistance Program: up to $20,000, structured as a “0% interest, no-monthly-payment loan.” It applies to new construction or a newly built home no one has lived in. The purchase-price cap is $450,000, which “may be adjusted based on home location or home type.” Buyers must be first-time buyers, qualify for a Utah Housing first mortgage and have 12 months of Utah residency. On a sale or refinance you repay the lesser of the assistance or 50% of your equity. A refinance into a new qualifying Utah Housing loan can instead keep the program loan in place. The FAQ says “Program funds are currently available.” On September 24, 2026, the remaining count on the homebuyer page read 389.
• Veterans Grant: up to $2,500 that “does not require repayment.” It is for service members and for veterans separated in the last five years who are first-time Utah homebuyers, and it cannot be combined with the $20,000 loan. The count read 191.

Utah Housing’s programs start at a 620 credit score. Its income limits depend on the loan, the county and household size. The FHA, VA and HFA Advantage limit is $165,200 a year in every county, and FirstHome limits run from $118,000 to $166,800 (see Utah Housing’s Income and Purchase Price Limits page). You apply for the two loans through a Utah Housing participating lender. The Veterans Grant is certified by the Utah Department of Veterans and Military Affairs and does not require a specific lender or loan program. The pre-approval guide and down payment calculator help size the loan.

More Utah pages

• Utah real estate guide
• Homeowner insurance guide for Utah
• Closing costs by state
• Mortgage payment calculator, affordability calculator, refinance guide
• Neighboring states: Colorado, Nevada, Idaho

Utah closing questions

Will the seller owe a Utah transfer tax?

No. Neither Title 59 nor the city, local-government and county titles impose or authorize one, and the 2024 proposal to ban it in the constitution did not pass.

Will my county charge $40 or $45 to record the deed?

That depends on the county. Since May 6, 2026, counties under 1,150,000 residents add $5 to the $40 base unless their restricted recording-fee account has a balance. Washington County charges $45, and Utah County has kept $40.

My HOA wants 1% of the price when I sell. Is that allowed?

Not under a reinvestment fee covenant recorded on or after May 6, 2026, unless the home is in a large master planned development. The cap is .5% of value, or .25% in a low-amenity association.

Does the $20,000 Utah Housing assistance have to be paid back?

Yes, when you sell, or when you refinance into a loan that is not a Utah Housing qualifying mortgage (a refinance into a new qualifying Utah Housing loan can keep the program loan in place with no payment due). You repay the lesser of the amount you received or 50% of your home equity, and until then the loan has 0% interest and no payments.