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 :
MAIL TO:
Utah County Assessor's Office
Attn: Primary Residential Declaration
100 East Center Street
Provo, UT 84606
EMAIL TO:
resdec@utahcounty.gov
You must download, fill out and save the form before you attach it to your email.
Secondary Residence
If your property qualifies as a secondary residence, please fill out and return the form below.
Secondary Residence FormFrequently Asked Questions
County records indicate that you either recently purchased a residential property or the address of a property you currently own that is receiving the primary residential exemption does not match your mailing address, voter registration address, or the address on your driver's license.
All vested property owners must sign. This includes both spouses if the property is jointly owned by a married couple.
If you do not return the completed form within 30 days, you will receive a notice of failure to file.
Your valuation notice (received at the end of July), or your tax notice (received in November) will indicate if you receive the exemption. The taxable value of your property will be 55% of the market value (reflecting the 45% exemption). Most residences in Utah receive the exemption.
Only one (1) exemption may be claimed per household within the state of Utah. This means if you own multiple residential properties in the state, they must be the primary residence of a tenant to receive the exemption. Vacation rentals, summer homes, recreational cabins, or second homes do not qualify for the exemption.
A residential property qualifies if it is occupied for 183 or more consecutive days in a calendar year by a fulltime resident. Nightly and short-term rentals do not qualify.
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.
If you receive the primary residential exemption on a property in Utah, there is a rebuttable presumption that you are domiciled in utah for income tax purposes. Put simply, your worldwide income may be subject to Utah state income tax, unless you establish otherwise. This would primarily affect individuals (or their spouses) who live out of state but own residential property in Utah. Individuals in such circumstances, or those who believe they could be affected, may wish to seek advice from an income tax professional.
You must notify the County when a property you own no longer qualifies for an 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.