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Property Tax

Primary Residential Property Exemption

Utah law allows a 45% exemption on the market value of qualifying primary residential property (Utah Code Ann. §59-2-103). This exemption reduces the taxable value of eligible primary residences to 55% of their fair market value.

Qualification Criteria

A primary residence is defined as a dwelling occupied as a primary domicile for at least 183 consecutive days in a calendar year by:

  • The owner-occupant(s)
  • A full-time tenant

Note: Only one primary residential exemption may be claimed per household within the State of Utah.

When an Application is Required

Under UCA §59-2-103.5 (amended by 2026 Senate Bill 238), beginning January 1, 2027, property owners must file Form TC-473A with the County Board of Equalization to receive or maintain the primary residential exemption if any of the following apply:

  1. Change of Ownership: Any change in ownership interest occurs (including deed transfers, trust transfers, or name updates).
  2. Prior Ineligibility: The property was ineligible for the residential exemption during the prior calendar year (e.g., newly converted to a primary residence).
  3. County Review: The County Board of Equalization determines there is reason to believe the property no longer qualifies for the exemption.

Specific Rules & Exceptions

Residential Rentals

If the property is used as a residential rental, the owner must submit an approved residential declaration signed by all property owners.

    • To verify eligibility, the county assessor may request a copy of the current lease agreement or the most recent federal income tax schedule showing rental income/loss.
    • County officials are strictly prohibited by law from contacting tenants directly for verification.

Residential Properties Under Construction

Property owners constructing a primary residence are not required to complete form TC-473A. Instead, owners may file Form PT-24 (or county form approved by the Tax Commission) declaring that the property will be occupied as a primary residence upon completion.

Deadlines & Information Restrictions

  • Filing Deadline: Applications must be submitted to the local County Board of Equalization on or before September 15. By law, late applications cannot be accepted by the County Board of Equalization.
  • Information Safeguards: By law, counties cannot request the sales price of your property or require information beyond what is specified on state-approved forms.

How to Apply

  1. Download Form TC-473A (or Form PT-24 for properties under construction) from our website or obtain a copy from your local county website or in person.
  2. Complete all required sections and ensure all registered owners sign the document.
  3. Submit the completed form to your local County  on or before September 15.

Frequently Asked Questions (FAQ)

Why did I receive a request to complete form TC-473A after buying a home or updating my title?

Under UCA §59-2-103.5 (enacted via 2026 Senate Bill 238), any change in ownership interest (such as a property purchase, deed transfer, or trust transfer) requires the new or updated owners to file form TC-473A to confirm that the property will continue to be used as a primary residence.

I purchased a home that was previously granted the 45% exemption. Do I still need to apply?

Yes. The primary residential exemption does not automatically transfer to new owners after a property transfer. Any change in ownership interest requires a new form TC-473A to be filed with the local County Board of Equalization.

What happens if I miss the September 15 filing deadline?

Utah law prohibits the County Board of Equalization from accepting late applications after September 15. If an application is not submitted on time, the property may lose the 45% residential exemption for that tax year and be taxed at 100% of its market value.

Can the county ask for my home's sales price or purchase contract?

No. UCA §59-2-103.5 strictly prohibits counties from requesting the sales price of your residential property or asking for information beyond what is explicitly required on state-approved forms (such as form TC-473A).

I own a residential rental property. How do I make sure it retains the exemption?

Owners of rental properties used as a primary residence by a tenant must complete a residential property declaration. The county assessor may request a copy of the current lease agreement or your most recent federal tax schedule showing rental income/loss to verify eligibility. County staff are prohibited by law from contacting your tenants directly.

What form do I file if my home is currently under construction?

If you are building a new primary residence, you do not file form TC-473A. Instead, submit form PT-24 (or another Tax Commission–approved construction declaration) declaring that the dwelling will be occupied as a primary residence upon completion or occupancy.

Can I claim the residential exemption on a second home or vacation home?

No. The exemption applies only to primary residences occupied for at least 183 consecutive days per calendar year. A household (married couple and dependent children) may only claim one primary residential exemption within the State of Utah.