Please verify that the non-profit organization's correct mailing address is listed on all forms before submitting any of the applications listed on this page.
New Non-Profit Exemptions and Annual Renewals
Non-profit and charitable organizations are eligible to apply to have their real property and personal
business property to be exempt from taxation (Utah Code 59-2-1101 and Utah State Constitution, Article XIII,
Section 3). For those organizations that already receive the exemption, they are required to fill out and
return an Annual Statement for Continued Property Tax Exemption each year.
When a non-profit entity acquires property on or after January 1 that may qualify for an exclusive
use exemption, that entity may apply for the exclusive use exemption on or before the later of
MARCH 1ST (or the next business day if the 1st falls
on a weekend) or 30 days after the property is acquired (§§ 59-2-1101 and 59-2-1102).
If an exemption is not applied for by March 1st, they will be required to apply during the next
application period starting January 1st through March 1st of the next year. Utah State statute
currently does not provide for an entity to apply for a new exemption after the deadline of
March 1st or more than 30 days after the acquisition of a new property.
!!PLEASE NOTE!! In the past, it has been the practice of the Utah County Board of Equalization to accept "Late" applications from an organization who filed after the March 1st or 30 day deadline. An organization was allowed to provide the Board with a written statement explaining why they missed the filing deadline. If the Board deemed the explanation reasonable the application would accepted and considered timely filed. After a review of state statute and the guidelines provided by the Utah State Tax Commission, it has been determined this practice is not supported and has been discontinued.
After the Board of Equalization initially grants an organization a property tax exemption, the
organization is required to file an "ANNUAL STATEMENT FOR CONTINUED PROPERTY TAX EXEMPTION" each
subsequent year. This statement confirms their continued non-profit status and exclusive use of the
property to maintain the property's tax exemption (§ 59-2-1102).
The annual statement is required to be filed with the county by MARCH 1ST each year. If the form is not received by March 1st (or the next business day if the 1st falls on a weekend), the organization will be notified by First Class and Certified Mail of the Board's intention to revoke the exemption on or before April 1 (§ 59-2-1102).
The following criteria for determining charitable purpose were established by the Utah Supreme Court in Utah
County v. Intermountain Health Care Inc (709 P2d 265), 1985. These criteria are used by the Board of Equalization
to determine if a property is being used exclusively for a charitable purpose.
Providing a common good and the act of giving is a necessary element in charitable purpose. Use the following
questions as a guide when completing a new exemption application.
Vacant Land which is not actively used by the religious, charitable, or educational organization, is not deemed to be
devoted exclusively to exempt purposes, and therefore not exempt from property taxes. If the vacant land is being held for
future development or utilization by an organization, it is deemed not exclusively used for exempt purposes,
and therefore not tax exempt. The vacant land will remain taxable until either construction commences or a building permit is
issued for construction of improvements that are intended for exclusive use.
Utah State Code 59-2-1102(3)(a)(ii) states the
County Board of Equalization cannot grant and exemption unless the party affected or the party’s agent “appears before
the county board of equalization and shows facts upon which it is claimed the reduction should be made, or exemption
granted.”
Typically the Board only requires organizations applying for an exemption for the first time to send a representative to appear and answer questions. This would apply to organizations that have never been granted an exemption and organizations requesting an exemption for newly acquired property for the first time. Organizations that are submitting the Annual Statement for renewal of their exemption do not need to plan on appearing unless requested to do by the Board.
New Exemption Annual Renewal
The Utah State Tax Commission has established by statute and decisions of the Commission that it is the responsibility of the non-profit organization to prove they are eligible for an exemption. Therefore, please pay close attention to the questions asked on the application and what documents are required. Failure to provide all documentation may cause the exemption to be denied.
When can an organization apply for a new exemption on a property? 
!!PLEASE NOTE!! In the past, it has been the practice of the Utah County Board of Equalization to accept "Late" applications from an organization who filed after the March 1st or 30 day deadline. An organization was allowed to provide the Board with a written statement explaining why they missed the filing deadline. If the Board deemed the explanation reasonable the application would accepted and considered timely filed. After a review of state statute and the guidelines provided by the Utah State Tax Commission, it has been determined this practice is not supported and has been discontinued.
Does an organization need to reapply each year?
The annual statement is required to be filed with the county by MARCH 1ST each year. If the form is not received by March 1st (or the next business day if the 1st falls on a weekend), the organization will be notified by First Class and Certified Mail of the Board's intention to revoke the exemption on or before April 1 (§ 59-2-1102).
What are the requirements for a property to be considered exclusively charitable?
- Whether the stated purpose of the entity is to provide a significant service to others without immediate expectation of material reward.
- Whether the entity is supported, and to what extent, by donations and gifts.
- Whether the recipients of the charity are required to pay for the assistance received, in whole or in part; whether there is “material reciprocity”.
- Whether the income received from all sources (gifts, donations, and payment from recipients) produces a profit to the entity in the sense that the income exceeds operating and long-term maintenance expenses.
- Whether the beneficiaries of the charity are restricted or unrestricted and, if restricted, whether the restriction bears a reasonable relationship to the entity’s charitable objectives.
- Whether dividends or some other form of financial benefit, or assets upon dissolution, are available to private interests, and whether the entity is organized and operated so that any commercial activities are subordinate or incidental to charitable ones.
What does it mean to “contribute something of value to the common good of the community” to be approved for an
exclusive charitable use exemption?
- Does an individual or group sacrifice for the welfare of the community, i.e. the act of giving itself?
- It is a service or gift provided by public agencies federally or in other states?
- It is a service or gift provided by other charitable groups, suggesting widespread recognition?
- Or is a gift provided that could not otherwise be obtained by the beneficiaries without assistance from a nonprofit entity? [Salt Lake County v. TAX COMMISSION, ETC., 596 P.2d 641 (Utah 1979)], [Yorgason v. County Bd. of Equalization,714 P.2d 653 (Utah 1986)] and [Petitioner v. County Board of Equalization of County 1 (UTC Appeal No. 15-1)]
Can vacant land receive an exemption?
Will my organization need to be represented at the Board of Equalization Meeting for the exemption to be approved?
Typically the Board only requires organizations applying for an exemption for the first time to send a representative to appear and answer questions. This would apply to organizations that have never been granted an exemption and organizations requesting an exemption for newly acquired property for the first time. Organizations that are submitting the Annual Statement for renewal of their exemption do not need to plan on appearing unless requested to do by the Board.
New Exemption Annual Renewal
The Utah State Tax Commission has established by statute and decisions of the Commission that it is the responsibility of the non-profit organization to prove they are eligible for an exemption. Therefore, please pay close attention to the questions asked on the application and what documents are required. Failure to provide all documentation may cause the exemption to be denied.
New Priviledge Tax Exemptions
Individuals who lease/own property that is located on real property owned by a government or tax-exempt organization may
be subject to a Privilege Tax (Utah Code 59-4-101). Individuals, non-profit, and charitable organizations
may apply for a Privilege Tax Exemption and the property in question cannot be used in a for-profit manner.
For all new applications, the Board of Equalization will determine if the individual or organization meets
all the requirements.
New Privilege Exemption
New Privilege Exemption
Appeal a Decision of the County to the State
All applications are reviewed by the County Attorney's office and the Board of Equalization.
Organizations that have their exempt status denied or revoked may appeal the decision of the Board of
Equalization to the Utah State Tax Commission.
Appeal to State
Appeal to State