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?
If your mailing address differs from your physical address, UCA 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.
What Qualifies as Primary?
- Owner occupied residence
- Residence of adult children
- Residence of family member
- Residence of full-time tenant
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 Assessor100 E Center St, Suite 1100Provo, Utah 84606Email to:
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
The same home assessed as a primary and as a secondary residence
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
Re-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.
FAQ
Your valuation notice (received at the end of July), or your tax notice (received in November) will indicate if you receive the exemption. The taxable value of your property will be 55% of the market value (reflecting the 45% exemption). Most residents in Utah receive the exemption.
County records indicate that either you recently purchased a residential property, changed ownership of a property, or the address of a property you own, which is receiving the primary residential exemption, does not match your mailing address, voter registration address, or the address on your driver's license.
All vested property owners must sign the declaration form. This includes both spouses if the property is jointly owned by a married couple.
Fill out a blank primary residential exemption form and return it to our office.
If you do not return the completed form within 30 days, you will receive a notice of failure to file. Additionally, if you don’t return the failure to file notice within 30 days, the property will be changed to a secondary residence.