Frequently Asked Questions

That depends. If you have a rental property, the county requires a long-term lease, usually determined to be a one-year contract. To qualify a home for the primary residential exemption, the home must be occupied by an owner or rented to a tenant that is a domiciled Utah resident and they must occupy the home for 183 consecutive days. It is often not feasible to accomplish this AND still rent nightly during the ski season.  

Properties that are granted a primary residence exemption are only taxed on 55% of the market value.  

• Market Value x 55% = Taxable Value 
• Taxable Value x Tax Rate = Taxes Due 

 The exemption is only granted to the home and up to one acre. Any remaining acreage will be taxed at 100% of market value. 

In Summit County, you must make application for the exemption. The application and instructions for providing proof of domicile can be found HERE. 

Once you have completed the application and have the appropriate documents for proof of domicile, those can be uploaded and emailed to the following email address: primaryexemption@summitcountyutah.gov.   

If the property is rented on a full-time basis, you must provide a copy of the current lease, proof of domicile for the tenant and the primary exemption application. 

A notice of property valuation and tax changes is mailed to every property owner yearly in August. This form states the market value of the property, the taxable value of the property and the property type. For properties granted the primary exemption, the property type will read "Primary Improved Property”. The primary residence exemption can only be granted on up to one acre of land, any remaining acreage will be taxed as "Non-Primary land". 

You must apply for the Board of Equalization as directed on your Notice of Valuation. You may also call our office for instructions if need be: 435-336-3220.