Utah County online

The Official Website of Utah County Government

Utah County Assessor

Kris Poulson, County Assessor

Primary Residence Declaration

Residential properties that serve as the property owner's or a tenant's primary residence for a minimum of 183 days per calendar year receive an exemption of 45% of fair market value. As a result, the primary residence is only assessed and taxed based on the remaining 55% of its fair market value. The Assessor shall grant the exemption to the first acre of land. If a qualifying property is not currently receiving the exemption, the owner will need to apply with the County Assessor.

Primary Residential Exemption Declaration Form

    

The Primary 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: How can I tell if I am receiving the exemption?

Your valuation notice (received in July) or your Tax Notice (received in November) will indicate if you received the exemption. The taxable value of your property will be 55% of the market value (reflecting the 45% exemption)



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: 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 these and other questions, please contact the Utah County Assessor at 801-851-8295 or fill out the contact form.