In accordance with the provisions set forth under Utah state law, the Assessor's Office is required to verify and correctly classify all residential properties as a primary or secondary residence. State code 59-2-103 allows for a 45% residential exemption on primary residences in Utah. This means those receiving the exemption only pay property tax on 55% of the home's fair market value.
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.
The Residential Declaration Form can be printed and submitted by mail, in person, or via email. Please return completed applications to:
You must download, fill out, and save the form before attaching it to your email.
If your property qualifies as a secondary residence, please fill out and return the form below.