Residential Exemption

Apply online: Application for Residential Exemption


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“If a property owner or a property owner’s spouse claims a residential exemption under Utah Code Ann. §59-2-103.5 for property in this state that is the primary residence of the property owner or the property owner’s spouse, that claim of a residential exemption creates a rebuttable presumption that the property owner and the property owner’s spouse have domicile in Utah for income tax purposes. The rebuttable presumption of domicile does not apply if the residential property is the primary residence of a tenant of the property owner or the property owner’s spouse.”Residential properties that are occupied full-time by the owner or tenant may be eligible to receive a property tax exemption of 45% of market value. A qualifying property is assessed and taxed based on the remaining 55% of market value. The exemption applies to the home and up to one acre of land. The owner must apply to receive the exemption.

Vacation homes, cabins, time-shares, or other types of transitory housing do not qualify for the exemption.

The exemption is limited to one per household. If a household occupies more than one residence during a given year, the assessor determines which one qualifies as the primary residence. In making that determination, the assessor consults Administrative Rule R884-24P-52.

Property tax with residential exemption:
$350,000 market value x 55% taxable portion = $192,500 assessed value
$192,500 assessed value x 1.1% tax rate = $2,117.50 property tax

Property tax without residential exemption:
$350,000 market value = $350,000 assessed value
$350,000 assessed value x 1.1% tax rate = $3,850 property tax

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