The Utah State Constitution, Article XIII, § 3, allows County Assessors to exempt from taxation 45% of the fair market value of residential property and up to one acre of land. Statute defines residential property, for purposes of the exemption, to be a primary residence. A primary residence does not include property used for transient residential use, or condominiums used in rental pools.
Utah code defines a primary residence as a home that serves as the occupant's primary domicile for at least 183 consecutive days in a year. The owner, the owner's spouse, another family member, or a tenant may occupy the residence. A household may only claim one residential exemption in the State of Utah.
If your home is currently not receiving the Primary Residential Exemption, and your home is being used as a FULL-TIME residence either by you or a tenant, you may apply for the exemption.
If your property qualifies as a secondary residence, please fill out and return the form below.