59-2-103.5.
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/ut/title-59/chapter-2/59-2-103-5A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 1/1/2027
59-2-103.5. Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption.
(1)Subject to Subsections
(4), (5), and (6), for residential property other than part-year residential property, an owner shall file an application with the county board of equalization before the county applies a residential exemption authorized under Section 59-2-103 to the value of the residential property if:
(a)the residential property was ineligible for the residential exemption during the calendar year immediately preceding the calendar year for which the owner is seeking to have the residential exemption applied to the value of the residential property;
(b)an ownership interest in the residential property changes; or
(c)the county board of equalization determines that there is reason to believe that the residential property no longer qualifies for the residential exemption.
(a)The application described in Subsection
(1):
(i)shall be on a form the commission provides by rule and makes available to the counties;
(ii)shall be signed by the owner of the residential property; and
(iii)may not request the sales price of the residential property.
(b)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing the contents of the form described in Subsection (2)(a) .
(c)For purposes of the application described in Subsection
(1), a county may not request information from an owner of a residential property beyond the information in the form provided by the commission under this Subsection
(2).
(a)Before a county may apply a residential exemption to the value of part-year residential property, an owner of the property shall:
(i)subject to Subsection
(6), file the application described in Subsection (2)(a) with the county board of equalization; and
(ii)include as part of the application described in Subsection (2)(a) a statement that certifies:
(A)the date the part-year residential property became residential property;
(B)that the part-year residential property will be used as residential property for 183 or more consecutive calendar days during the calendar year for which the owner seeks to obtain the residential exemption; and
(C)that the owner, or a member of the owner's household, may not claim a residential exemption for any property for the calendar year for which the owner seeks to obtain the residential exemption, other than the part-year residential property, or as allowed under Section 59-2-103 with respect to the primary residence or household furnishings, furniture, and equipment of the owner's tenant.
(b)If an owner files an application under this Subsection
(3)on or after May 1 of the calendar year for which the owner seeks to obtain the residential exemption, the county board of equalization may require the owner to pay an application fee not to exceed $50.
(4)Before a county allows residential property described in Subsection 59-2-102(35)(b)(ii) a residential exemption authorized under Section 59-2-103 , an owner of the residential property shall file with the county assessor a written declaration that:
(a)states under penalty of perjury that, to the best of each owner's knowledge, upon completion of construction or occupancy of the residential property, the residential property will be used for residential purposes as a primary residence;
(b)is signed by each owner of the residential property; and
(c)is on a form approved by the commission.
(a)Before a county allows residential property described in Subsection 59-2-103(6)(b) a residential exemption authorized under Section 59-2-103 , an owner of the residential property shall file with the county assessor a written declaration that:
(i)states under penalty of perjury that, to the best of each owner's knowledge, the residential property will be used for residential purposes as a primary residence of a tenant;
(ii)is signed by each owner of the residential property; and
(iii)is on a form approved by the commission.
(A)In addition to the declaration, a county assessor may request from an owner a current lease agreement signed by the tenant.
(B)If the lease agreement is insufficient for a county assessor to make a determination about eligibility for a residential exemption, a county assessor may request a copy of the real estate insurance policy for the property.
(C)If the real estate insurance policy is insufficient for a county assessor to make a determination about eligibility for a residential exemption, a county assessor may request a copy of a filing from the most recent federal tax return showing that the owner had profit or loss from the residential property as a rental.
(ii)A county assessor may not request information from an owner's tenant.
(a)Except as provided in Subsection (6)(b) , the county board of equalization may not accept from a property owner an application to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence that is filed after the later of:
(i)September 15 of the calendar year for which the property owner seeks to receive the residential exemption; or
(ii)the last day of a 45-day period beginning on the day on which the county auditor provides the notice under Section 59-2-919.1 .
(i)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing for circumstances under which the county board of equalization is required to accept a property owner's application for a residential exemption authorized under Section 59-2-103 that is filed after the time period described in Subsection (6)(a) .
(ii)The commission shall report to the Revenue and Taxation Interim Committee on any rules implemented under this Subsection (6)(b) .
(7)Except as provided in Subsection
(8), if a property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence, the property owner shall:
(a)file a written statement with the county board of equalization of the county in which the property is located:
(i)on a form provided by the county board of equalization; and
(ii)notifying the county board of equalization that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence; and
(b)declare on the property owner's individual income tax return under Chapter 10, Individual Income Tax Act, for the taxable year for which the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence, that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary residence.
(8)A property owner is not required to file a written statement or make the declaration described in Subsection
(7)if the property owner:
(a)changes primary residences;
(b)qualified to receive a residential exemption authorized under Section 59-2-103 for the residence that was the property owner's former primary residence; and
(c)qualifies to receive a residential exemption authorized under Section 59-2-103 for the residence that is the property owner's current primary residence.
(9)Subsections
(2)through
(8)do not apply to qualifying exempt primary residential rental personal property.
(a)For the first calendar year in which a property owner qualifies to receive a residential exemption under Section 59-2-103 , a county assessor may require the property owner to file a signed statement described in Section 59-2-306 .
(b)Notwithstanding Section 59-2-306 , for a calendar year after the calendar year described in Subsection (10)(a) in which a property owner qualifies for an exemption authorized under Section 59-2-1115 for qualifying exempt primary residential rental personal property, a signed statement described in Section 59-2-306 with respect to the qualifying exempt primary residential rental personal property may only require the property owner to certify, under penalty of perjury, that the property owner qualifies for the exemption authorized under Section 59-2-1115 .
(11)A county assessor may use driver license information disclosed by the Driver License Division in accordance with Subsections 53-3-109(3)(a)(iv) and
(e)only for purposes of verifying a property owner's eligibility to receive a residential exemption.
Amended by Chapter 282 , 2026 General Session