Utah County online

The Official Website of Utah County Government

Utah County Assessor

Kris Poulson, County Assessor

Residential Property Declaration

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.

What Qualifies A Home As A Primary Residence In Utah?

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.







    

Instructions

The Residential Declaration Form can be printed and submitted by mail or in person.


Return completed applications to:

Mail To : Utah County Assessor's Office
Attn: Primary Residential Declaration
100 East Center Street
Provo, UT 84606

OR

Email : resdec@utahcounty.gov

Frequently Asked Questions

Q: Why am I receiving this form?

County records indicate that you either recently purchased a residential property or the address of a property you currently own that is receiving the primary residential exemption does not match your mailing address, voter registration address, or the address on your driver's license.



Q: Who is required to sign the residential property declaration?

All vested property owners must sign. This includes both spouses if the property is jointly owned by a married couple.



Q: What happens if I don't return this form to the County Assessor?

If you do not return the completed form within 30 days, you will receive a notice of failure to file.



Q: How can I tell if I am receiving the exemption?

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 residences in Utah receive the exemption.



Q: I own multiple residences in the state of Utah. How is the primary residential exemption applied?

Only one (1) exemption may be claimed per household within the state of Utah. This means if you own multiple residential properties in the state, they must be the primary residence of a tenant to receive the exemption. Additional properties must be listed on page two of the declaration with the "yes" box checked if the property is the primary residence of a tenant. Vacation rentals, summer homes, recreational cabins, or second homes do not qualify for the exemption.



Q: The home is occupied by a tenant; does it qualify for the primary residential exemption?

A residential property qualifies if it is occupied for 183 or more consecutive days in a calendar year by a fulltime resident. Nightly and short-term rentals do not qualify.



Q: What doesn't qualify?

There is no exemption given for Commercial Properties, Vacant Land, Secondary Homes, Vacation Homes, Cabins, Time-Shares, or other types of transitory housing. These properties are taxed at 100% of the market value.



Q: There is a statement concerning Utah income taxes on this form. What does this property tax exemption have to do with Utah State Income Taxes?

If you receive the primary residential exemption on a property in Utah, there is a rebuttable presumption that you are domiciled in utah for income tax purposes. Put simply, your worldwide income may be subject to Utah state income tax, unless you establish otherwise. This would primarily effect individuals (or their spouses) who live out of state but own residential property in Utah. Individuals in such circumstances, or those who believe they could be affected, may wish to seek advice from an income tax professional.



Q: My property doesn't qualify because it is a second home, what do I need to do?

You must notify the county when a property you own no longer qualifies for the exemption.

Please complete and return the Secondary Residence Form to the Utah County Assessor.



Q: Have further questions on the exemption?

Many factors can affect whether you qualify for the exemption. For example, if you separate from your spouse but are not legally separated, you are still counted as one household and only one home can qualify for the exemption even if living separately.

Or, if you are building a property that is intended to be used as a residential property upon completion, it can qualify for the residential exemption before it is completed.



For more information, please contact the Utah County Assessor at 801-851-8244 or fill out the online contact form.