In accordance with the provisions set forth under Utah state law, the Assessor's Office is required to verify and correctly classify all residential properties as a primary or secondary residence. State code 59-2-103 allows for a 45% residential exemption on primary residences in Utah. This means those receiving the exemption only pay property tax on 55% of the home's fair market value.
What qualifies a home as a primary residence in Utah?
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.
If you received a declaration form in the mail, you may:
If you did not receive a declaration form, please download the declaration form below:
The Residential Declaration Form can be printed and submitted by mail, in person or email. Return completed applications to :
Utah County Assessor's Office
Attn: Primary Residential Declaration
100 East Center Street
Provo, UT 84606
You must download, fill out and save the form before you attach it to your email.
If your property qualifies as a secondary residence, please fill out and return the form below.Secondary Residence Form