The following are the general requirements that an organization must meet annually in order for their real and personal business property to be exempt from taxation. Please note that these are only the most basic requirements. When organizations apply for exempt status, the Board of Equalization will determine if they meet all of the requirements to be made tax exempt. The organization must:
- be a registered non-profit corporation that has been granted 501c3 status by the Internal Revenue service.
- show that all real and personal business property contained on the exemption application are used exclusively for Charitable, Religious, or Educational purposes. (Qualification under federal tax law as a "501 (c)(3)" organization does not automatically qualify the organization's real or personal property for exemption from property tax.)
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
Applications for New Exemptions are due to the Utah County Clerk/Auditor’s office no later than March 1 or
no later than 30 days after the non-profit organization takes ownership of the property. Failure to file
this annual statement may result in revocation of that exemption for the current year.
New Exemption-Late Annual Renewal-Late
New Exemption-Late Annual Renewal-Late
All applications are reviewed by the County Attorney’s and the Utah County Commissioners. 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