Primary Residence Exemption
This exemption applies to any home occupied by an owner or tenant for 183 consecutive days or more in a calendar year. It applies to the residence and up to 1 acre of land and reduces the property's taxable value to 55% of its market value. This reduces the taxes owed on the property because the Certified Tax Rate calculated by the County Clerk/Auditor applies to the taxable value of the property rather than the market value. Properties rented nightly, short-term, or used as a vacation home do not qualify.
Utah code created the primary residence exemption but left it to the county code to administer. Homeowners are responsible for applying for the exemption; failure to apply in previous years does not grant special considerations. Applications can be brought to the Assessor’s office or emailed with all applicable forms to primary@wasatch.utah.gov.
Valuation notices mailed in July show “Primary” under the property type column when that residence receives the exemption. Property owners can also use our online Property Tax Information Lookup to check the residence status in the details of their parcel information. The Recorder’s map on our Online Mapping Services can also help locate parcels and parcel numbers.
Apply online for Primary Residence Exemption
For additional information, see the Assessor's Forms page.
GreenBelt Exemption
The Utah Farmland Assessment Act (FAA, or the “Greenbelt Act”) allows qualifying agricultural property to be assessed and taxed by its productive capability instead of the prevailing market value. This unique assessment method is vital to agriculture operations near expanding urban areas, where taxation at market value could make farming operations economically prohibitive. Agricultural property qualifies if it is at least five contiguous acres devoted to agricultural use and produces more than 50% of the average agricultural production per acre for the given type of land in the county. Applications are due May 1st for the current tax year. Don't hesitate to contact greenbelt@wasatch.utah.gov to see if your circumstances qualify and for help applying.
Urban Farming Exemption
Like the Greenbelt Exemption, the Urban Farming Assessment Act allows a property to be assessed and taxed by its productive capacity instead of market value. Qualifying properties must produce more than 50% of the area's average agricultural production per acre and have “reasonable expectation” of making a profit, but can be between 1 and 5 acres in size. Applications are due May 1st for the current tax year. Please contact greenbelt@wasatch.utah.gov to see if your circumstances qualify and for help applying.
