Utah County Assessor

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.

Criteria For Determining Primary Residential Status

  • Length of continuous residency in the place claimed as primary (owner-occupied) or a long-term (yearly) lease to a tenant.
  • The place of residence of the claimant's spouse.
  • Location of vehicle registration.
  • The nature and payment of taxes in another state or county.

Requirements : You will need to include at least two (2) forms of supporting documents :

  • Copy of Driver's License
  • Copy of Voter Registration
  • Copy of Utility Bills
  • Copy of Tax Returns
  • Copy of Motor Vehicle Registration

Frequently Asked Questions

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)

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.

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.

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.

If your question has not been answered above, please contact the Utah County Assessor at 801-851-8244 or fill out the contact form.