Utah · Code §§59-2-103, 59-2-103.5Utah's primary residential exemption: what a buyer must file after closing

Utah gives residential property a residential exemption equal to a 45% reduction in fair market value, for up to one acre per residential unit and one primary residence per household; a home that's a tenant's primary residence also qualifies (Utah Code §59-2-103). What the buyer must file is changing. Under the version of §59-2-103.5 in effect for 2026, a county may adopt an ordinance requiring an application to the county board of equalization when an ownership interest changes; and after a change in ownership the county assessor notifies the new owner – unless the property address already matches the owner's or tenant's mailing, driver license or voter registration address – to return a signed Residential Property Declaration within 90 days. An owner who doesn't return it gets a second notice, and if the declaration still isn't filed within 30 days the property loses the exemption for that year, subject to an appeal. Under the version effective January 1, 2027, the owner shall file an application with the county board of equalization before the county applies the exemption whenever an ownership interest changes, on the State Tax Commission's form, which may not ask for the sales price. Under both versions, the board may not accept a primary residence application filed after the later of September 15 of that year or the end of the 45-day period after the county auditor's valuation notice (§59-2-103.5(6)). A seller who no longer qualifies files a statement with the board and declares it on the income tax return – unless the seller is simply moving to another qualifying primary residence (§59-2-103.5(7), (8)).