APPLICATION

Primary Residential Exemption

Primary residence means the location where domicile has been established.

 General Information

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.

The Utah State Constitution, Article XIII, § 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 (nightly or short-term rentals), or condominiums used in rental pools.

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.

Please note: If a property owner or owner’s spouse claims a residential exemption for property in Utah, that is the primary residence of the property owner or the owner’s spouse, that claim of a residential exemption creates a rebuttable presumption that you are domiciled in Utah for income tax purposes. Simply, your worldwide income may be subject to Utah State income tax, unless established otherwise. This would primarily impact individuals who live out of state but claim their primary residence is in Utah. Individuals in such circumstances or who believe they could be affected may wish to seek advice from an income tax professional.

 


What if a home qualifies for the residential exemption, but is not receiving it?
In Morgan County, a new home is presumed secondary and will not receive the exemption until an application with proof has been submitted. If a qualifying property is not currently receiving the exemption, the owner will need to submit an application to the County Assessor’s office. When applying for the primary residential exemption, you will be required to submit a driver’s license and at least two of the following documents containing the physical address of the property in question as evidence:

• Utility Bill
• Voter Registration Card
• Tax Returns
• Vehicle Registration or Title
If the property in question is a rental, you will be required to submit a copy of the:
• Rental Agreement
• The tenant’s driver’s license is requested

Applications need to be submitted by September 15th to receive the exemption for that year. Additionally, any applications submitted between May 22nd and September 15th will require an appeal process with the Board of Equalization for the exemption to apply for the current year. Visit the link below for more information on the Board of Equalization and your appeal rights.

What if mine or my tenant’s driver’s license still has a previous address?
If a person has a Utah driver’s license, they can change the address on their driver’s license to match the physical address of the property by visiting the link listed below. Once you have input the information asked for, take a screenshot of the document as it is not printable. Mail or email it along with your application for residential exemption.
If a person has an out-of-state license, they will need to apply for a Utah license in person at the nearest Driver’s License Division building. Visit the link below to schedule an appointment and review the necessary documentation to bring with you.

Note: Per the Utah Driver’s License Division, if you have a change of address, you are required by law to notify the division of the new address within 10 days of moving. If you are new to the state, you must obtain a Utah driver’s license within 60 days.

Who is required to sign the residential property declaration?
All property owners must sign. This includes both spouses if the property is jointly owned by a married couple.

How do I know if I’m receiving the Primary Residential Exemption?
There are a few different ways you can check:
1) When you receive your Disclosure Notice in July/August. Where it is describing your property, it will either say "Residential" or “Secondary". If it says “Residential,” you are receiving the exemption; if it says “Secondary,” you are not receiving the exemption.

2) On the same disclosure, if the Market Value and Taxable Values are the same, you are not receiving the Primary Residential Exemption. If the values are different, you are receiving the Exemption.

3) Look at the County Parcel Search feature by visiting the link listed below. Search for your property using one of the available search identifiers. Select your home and compare the Market Value and the Taxable Value. If they are the same, you are not receiving the Primary Residential Exemption. If the values are different, you are receiving the Exemption.

Definitions
A “household” means the association of individuals who live in the same dwelling, sharing its furnishings, facilities, accommodations, and expenses and includes married individuals, who are not legally separated, that have established domiciles at separate locations within the state. A household will only qualify for one residential exemption on an owner-occupied residence in Utah.
A “tenant” is a person who is not the owner, who occupies a property for at least 183 consecutive days per calendar year.

Have questions or need assistance?
If you need assistance or have questions regarding the Primary Residential Exemption, please call (801)-845-4000 or visit our office at 48 W Young St, Morgan, Utah 84050. Our office hours are Monday through Friday, 8 a.m. to 5 p.m.


Application