Residential Exemption
The primary residential exemption is a 45% property tax exemption on most homes in Utah and has existed since 1982.
Why Declare My Residency Status?
Why Declare My Residency Status?
If your mailing address differs from your physical address, UAC 59-2-103.5 (8) requires you to submit a Residential Property Declaration. If you received a letter from the Assessor’s Office, we were notified of a change in your mailing address and/or property ownership. You must declare whether this property is your primary or secondary residence.
Under state code 59-2-103, primary residences are eligible for a 45% residential exemption, meaning you only pay property tax on 55% of its fair market value. UCA 59-2-103.5 (8) requires you to submit the form within 90 days of the letter’s date. Failure to do so will result in losing the exemption and a significant increase in property tax.
Under Utah law, a primary residence is defined as a home where the occupant resides for at least 183 consecutive days within a year. The residence may be occupied by the owner, their spouse, a family member, or a tenant. In Utah, only one residential exemption can be claimed per household. Married couples who live separately cannot claim two exemptions unless they are legally separated.
Properties that qualify for the residential exemption have a taxable value that is different than the market value of the property.
Taxable value * Tax district specific tax rate = Taxes paid
Primary
Market Value:
$348,300.00
Taxable Value:
$191,565.00
Tax Rate:
0.01022
Taxes:
$1,957.79
Secondary
Market Value:
$348,300.00
Taxable Value:
$348,300.00
Tax Rate:
0.01022
Taxes:
$3,559.63
Primary vs. Secondary Residence Taxes
Properties that qualify for the residential exemption have a taxable value that is different than the market value of the property.
Taxable value * Tax district specific tax rate = Taxes paid
| Primary | Secondary | |
|---|---|---|
| Market Value: | $348,300.00 | $348,300.00 |
| Taxable Value: | $191,565.00 | $348,300.00 |
| Tax Rate: | 0.01022 | 0.01022 |
| Taxes: | $1,957.79 | $3,559.63 |
If your home is being used as a full-time residence by you or a tenant, but is not currently receiving the Primary Residential Exemption, you can apply for the exemption by completing this form and submitting it along with supporting evidence to our office.
Re-Declaration FormRe-Declare Primary Residency
If your home is being used as a full-time residence by you or a tenant, but is not currently receiving the Primary Residential Exemption, you can apply for the exemption by completing this form and submitting it along with supporting evidence to our office.
What Qualifies as Primary?
What Qualifies as Primary?
Owner occupied residence
Residence of adult children
Residence of family member
Residence of full-time tenant
Declare as Primary
Declare as Primary
If you received a letter from the County Assessor asking you to declare your property's exemption eligibility, you can respond using the link below. If you're unable to complete the online form, please use the Primary Declaration PDF.
Mail to:
The Utah County Assessor
100 E Center St, Suite 1100 Provo, Utah 84606
Email to:
Properties that qualify for the residential exemption have a taxable value that is different than the market value of the property.
Taxable value * Tax district specific tax rate = Taxes paid
Primary
Market Value:
$348,300.00
Taxable Value:
$191,565.00
Tax Rate:
0.01022
Taxes:
$1,957.79
Secondary
Market Value:
$348,300.00
Taxable Value:
$348,300.00
Tax Rate:
0.01022
Taxes:
$3,559.63
Primary vs. Secondary Residence Taxes
Properties that qualify for the residential exemption have a taxable value that is different than the market value of the property.
Taxable value * Tax district specific tax rate = Taxes paid
| Primary | Secondary | |
|---|---|---|
| Market Value: | $348,300.00 | $348,300.00 |
| Taxable Value: | $191,565.00 | $348,300.00 |
| Tax Rate: | 0.01022 | 0.01022 |
| Taxes: | $1,957.79 | $3,559.63 |
If your home is being used as a full-time residence by you or a tenant, but is not currently receiving the Primary Residential Exemption, you can apply for the exemption by completing this form and submitting it along with supporting evidence to our office.
Re-Declaration FormRe-Declare Primary Residency
If your home is being used as a full-time residence by you or a tenant, but is not currently receiving the Primary Residential Exemption, you can apply for the exemption by completing this form and submitting it along with supporting evidence to our office.