Tax records are an important supplement to census and land records. They can be used to determine place and length of residence. They provide useful information such as a brief description of land and property holdings. County property, county inheritance, city tax, and an early collection of federal tax records are the most commonly used tax records for family history research in Utah.

County Property Tax Records

These records begin as early as the 1850s in some counties and continue to the present. Property tax records usually list a brief description of the property, its value, and the tax assessed. To locate these records, you may contact the office of the county treasurer or the Utah State Archives. Also, county assessor and the county clerks may have some tax records.

The Family History Library has copies of some property tax lists. These are listed under the county in the Locality Search of the Family History Library Catalog. For example, for Utah County see:

Utah County. (Utah) Assessor. Assessment rolls: 1865–1915. Salt Lake City: Genealogical Society of Utah, 1958, 1965. (On 91 FHL films beginning with 164645; computer number 143531.) These records are grouped mostly by geographic area. In addition to property taxes, they may include sheep tax, businesses, corporations, school tax records, mine proceeds, and copies of published delinquency notices.

Inheritance Tax and Lien Records

Counties began keeping these records in 1901 to help the state determine whether a tax was due on an inheritance. The records contain the names and addresses of individuals who share in an estate and their relationship to the deceased.

Inheritance tax and lien records are found in state district court records located either in the county clerk's office or the Utah State Archives. The library has a few records. For Cache County see:

Utah. District Court (Cache County) Inheritance Tax, 1905–Apr. 1966. Salt Lake City: Genealogical Society of Utah, 1966. (FHL films 431095–96; computer number 212219.) The index is at the beginning of each section and is followed by the records. Names, addresses, and relationship to the deceased are included. The records give the name of the estate, then the executor, administrator, trustee, or grantee. If there was a will, you will find the volume and page number to locate the document in the probate records.

City Taxes

A variety of city taxes have been charged to Utah residents for city services. During the territorial period, a city assessor or a county official was responsible for city taxes. City assessors, treasurers, or finance directors now handle these matters. To locate city tax records, contact the current office or the Utah State Archives.

Federal Tax Records (1862, 1867-69)

The federal government adopted an income tax from 1862 to 1872 to help finance the Civil War. The Utah State Archives and the Family History Library have a copy of the Utah Territory assessment book for 1862 and 1867 to 1869.

United States Internal Revenue Service. Assessment Book Division No. 1, for the Territory of Utah 1862, 1867. Salt Lake City: Genealogical Society of Utah, 1956. (FHL film 25780; computer number 205192.) This is not indexed, so search by locality. The record provides the name of the head of household, how much the property is valued, and how much tax was paid.

Additional Tax Records

A variety of lesser known records such as poll, road, tax sale, tax redemption, and tax abatement records can also help with research.

• Poll taxes were collected either in payment or labor to help build and maintain the road system. Poll tax records begin in the 1850s and continue well into the 1900s. Additional road taxes were sometimes collected.