Utah County Assessor

Primary Residence

The Utah State Constitution, Article XIII, ยง 3, allows County Assessors to exempt from taxation 45% of the fair market value of residential property and up to one acre of land. Statute defines residential property, for purposes of the exemption, to be a primary residence. A primary residence does not include property used for transient residential use, or condominiums used in rental pools.

Primary Residence Declaration (for properties currently receiving exemption)

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.

Primary Residence Exemption (for properties that are not currently exempt)

If your home is currently not receiving the Primary Residential Exemption, and your home is being used as a FULL-TIME residence either by you or a tenant, you may apply for the exemption.