How do I qualify for the 45% residential exemption?

The exemption attaches to **use**, not to the owner. The property must be the owner's (or a qualifying tenant's) **primary residence** — the dwelling where they live more than half the year. Apply by filing a **Primary Residence Declaration** (county-specific form, typically PT-020 or equivalent) with the county assessor. The declaration is made under penalty of perjury and includes the owner's sworn statement that the property is their primary residence. Counties cross-check against voter registration, driver's license address, mailing address for tax notices, and the owner's claim of homestead/residency in other jurisdictions. The exemption transfers automatically on sale **if the buyer will occupy the home as their primary residence** — the buyer files a new declaration. If a primary residence is converted to a rental, the owner must notify the assessor and the property is reclassified to non-primary (100% assessment) at the next tax year. Filing a false primary-residence declaration is a misdemeanor under § 59-2-103.5 and triggers back-taxes plus penalties.

How does the Circuit Breaker abatement work?

The **Circuit Breaker — Renters and Homeowners** (Utah Code §§ 59-2-1801 through 59-2-1812) provides a sliding-scale **abatement** (refund) of up to **$1,259 (2025 figure)** for primary-residence owners with low household income. To qualify the owner must (1) own and occupy the property as a primary residence, (2) be **age 65 or older** OR a **widow(er) of any age** OR be **totally and permanently disabled**, and (3) have **household adjusted gross income** at or below **$40,016 (2025 figure, indexed annually)**. The abatement phases down as income approaches the limit — the full $1,259 is available only at very low incomes; at the upper end of the income range the abatement may be just a few hundred dollars. Apply on **Form TC-90CB** with the county treasurer by **September 1** of the tax year. The Circuit Breaker stacks with the 45% residential exemption (it operates on the post-exemption tax bill). Renters can also qualify on a separate track based on a portion of rent treated as property tax — that path is not modeled here.

How is the certified tax rate calculated?

Under **Utah Code § 59-2-924**, the county auditor calculates each taxing entity's certified tax rate by dividing the **prior-year property-tax revenue from existing properties** (excluding new growth) by the **current-year taxable value of those same existing properties**. The result is a rate that would produce **exactly the same dollar revenue this year as last year** — i.e., revenue-neutral with respect to appreciation. If property values rose 10% on average, the certified rate FALLS by 10% to offset the appreciation. If values fell, the certified rate RISES to compensate. This is the **opposite** of how most states work, where the rate stays roughly constant and bills move with appreciation. Utah's structure puts the political burden on rate increases: an entity that wants more revenue must affirmatively raise the rate above the certified rate AND hold a Truth in Taxation hearing to do it. Pull the binding certified rate from the county treasurer's July rate certification — it's often substantially different from the prior year's nominal rate.

How does Utah compare to surrounding states on property tax?

Utah sits near the **bottom** of the property-tax ranking on primary residences nationally. Effective rates on a $500K primary residence (combining assessment ratio with typical combined certified rates): - **Hawaii**: ~0.30% (lowest in the country, even on second homes via different mechanics) - **Utah primary residence**: **~0.36%–0.65%** (55% ratio + 0.65%–1.18% combined rates) - **Nevada**: ~0.55% (statutory abatement caps annual increases) - **Colorado**: ~0.55% (residential assessment rate ~6.4%) - **Arizona**: ~0.65% (residential assessment ratio 10%) - **Idaho**: ~0.70% (homeowner's exemption first $125K) - **Wyoming**: ~0.60% (9.5% assessment ratio, low rates) On **second homes**, however, Utah jumps to ~0.65%–1.18% effective — much closer to the national median, because the 45% residential exemption is unavailable. The second-home tax penalty is part of why Utah's ski-town housing markets (Park City, Heber, Deer Valley) are sensitive to how owners classify their properties. Compare to Florida (Save Our Homes 3% cap softens both classes) or New Jersey (~2.5% effective rate on everything).

What happens if I misclassify my property?

Two failure modes, both consequential. **Failure mode 1: claiming primary on a non-primary**. The county assessor cross-checks primary-residence declarations against voter registration, driver's license address, federal-tax mailing address, and homestead claims in other states. A false declaration is a misdemeanor under § 59-2-103.5 and triggers **retroactive reassessment at 100% of FMV for the prior tax years the false declaration was on file**, plus penalties and interest. **Failure mode 2: failing to claim primary on a property that qualifies**. The default classification for new acquisitions is **non-primary** until the owner files a declaration. A first-time Utah home buyer who doesn't file the declaration pays the second-home rate on a property that qualifies for the 45% exemption — a roughly 45% overpayment. File the declaration promptly after closing; the deadline varies by county but is typically before the May 1 valuation cycle for that tax year. Some counties accept retroactive filings for the current year; few accept retroactive filings for prior years.

What about a Utah cabin / second home? Any way to get the residential exemption?

In general, **no** — the 45% exemption requires owner-occupancy as a primary residence. A few narrow paths exist: (1) **rental to a long-term tenant** who occupies the property as their primary residence — the tenant files the primary-residence declaration and the property is assessed at 55% (the landlord benefits indirectly through a lower bill that can be partially recovered in rent); (2) **converting the cabin to the primary residence** — common for owners who retire to a Utah vacation home and shift voter registration, driver's license, and federal mailing address; and (3) **the FAA agricultural assessment** (§ 59-2-501 et seq., not modeled in this calculator) for parcels that qualify as agricultural land in active production — produces a lower assessed value than the 45% residential exemption on the agricultural portion. Short-term rentals (Airbnb / VRBO) do NOT qualify as primary residences and remain at 100% assessment.

When and how do I apply for the Circuit Breaker?

Apply on **Form TC-90CB** ("Low Income Abatement and Homeowner's Tax Credit Application") with the **county treasurer** (NOT the state — Circuit Breaker is administered at the county level). Deadline: **September 1** of the tax year. Required attachments: (1) proof of age (65+) or proof of total and permanent disability (SSA award letter, VA rating, or physician statement) or proof of widow(er) status (death certificate of spouse); (2) prior-year federal tax return showing household adjusted gross income; (3) primary-residence verification (already on file with the assessor if the residential exemption is in effect); (4) copy of the current-year property-tax notice. The county treasurer reviews the application and either credits the abatement against the November tax bill OR (if the bill has already been paid) issues a refund. The Circuit Breaker is **not automatic** — owners who qualify must apply each year. Many qualifying seniors in Utah do not apply because they assume they don't qualify or because the application paperwork is unfamiliar. Total abatement claimed statewide is well below the eligibility universe.

How often do Utah counties revalue property?

Utah counties revalue real property on a **five-year cycle** under § 59-2-303.1, with **annual factoring** between formal revaluations. Factoring applies a county-wide adjustment factor to each neighborhood's prior-year value based on observed sales activity — so the appraised value moves every year, not just in revaluation years. This is different from North Carolina (4–8 year revaluation cycles with the value held flat between revaluations) and Florida (annual revaluation but capped at 3% annual increase under Save Our Homes for homesteaded primary residences). The Utah structure produces **smoother year-to-year movements** in appraised value — owners don't see a sudden multi-year catch-up at revaluation — but it also means the bill changes every year even without a rate change. Combined with Truth in Taxation's certified-rate-falls-when-values-rise mechanic, Utah owners typically see modest bill changes in normal years and larger changes only when a taxing entity affirmatively raises its rate above the certified rate.

Reviewed against Utah Const. Art. XIII § 2 (residential primary-property exemption); Utah Code § 59-2-103 (residential exemption mechanics — dwelling + up to 1 acre); §§ 59-2-1801 through 59-2-1812 (Circuit Breaker — Renters and Homeowners); § 59-2-918 (proposed tax notice / individualized property-owner mailing); § 59-2-919 (Truth in Taxation public hearing); § 59-2-924 (certified tax rate calculation); § 59-2-1107 (tax increment adjustment); Utah State Tax Commission Property Tax Division administrative guidance

Utah Property Tax Calculator

Q: What is Truth in Taxation and why does it matter?

**Truth in Taxation** (Utah Code §§ 59-2-918, 59-2-919, 59-2-924) is the strongest property-tax transparency regime in the United States. Every year the county auditor computes a **certified tax rate** for each taxing entity (county, city, school district, special district) that is designed to raise **exactly the same property-tax revenue from existing properties as the prior year** (new construction is excluded from the comparison — it contributes new revenue at the certified rate). A taxing entity that wants to raise **more revenue** than the certified rate produces must hold a **Truth in Taxation public hearing**, advertise the proposed increase in a newspaper of general circulation for at least two weeks, AND mail an individualized **proposed tax notice** under § 59-2-918 to every affected property owner. The notice shows exactly how much more the owner would pay under the proposed rate compared to the certified rate. The hearing is open to public comment before the entity can adopt a rate above the certified rate. This is dramatically more transparent than the property-tax processes in most other states, where rate increases happen during budget approval with no individualized owner notice. Watch your mailbox in late July / early August for the proposed tax notice.

Compute a Utah property's annual tax bill under Article XIII § 2 of the Utah Constitution and the Property Tax Act (Utah Code Title 59, Chapter 2). Models the uniquely-Utah 45% residential primary-property exemption (owner-occupied primary residences are assessed at 55% of fair market value; second homes at 100%), the § 59-2-1801 Circuit Breaker abatement for age 65+ owners with household income at or below $40,016 (2025) up to $1,259, and surfaces the § 59-2-918 proposed tax notice / § 59-2-919 Truth in Taxation public-hearing framework that gates rate increases above the certified rate.

Calculator

Adjust the inputs below; the result updates instantly.

Property

Fair market value ($)

$500,000

County

Selects a representative combined certified tax rate (county + city + school district + special districts). Use the override below if the parcel's binding combined rate differs (the calculator's typical rates are 2024–2025 averages). Pull the binding combined rate from the county treasurer's annual tax-rate certification, typically published in July following the Truth in Taxation hearings.

Owner

Is this the owner's primary residence?The single most consequential question on a Utah property-tax bill. Owner-occupied primary residential property — the dwelling plus up to one acre — is assessed at 55% of fair market value under Article XIII § 2 of the Utah Constitution (the 45% residential exemption). Second homes, vacation homes, and rentals are assessed at 100% of FMV. The same FMV produces nearly DOUBLE the tax bill on a non-primary residence. The exemption attaches to use, not ownership — a buyer who will occupy the home as a primary residence picks up the exemption automatically.

Owner age

Totally and permanently disabled?Whether the owner is totally and permanently disabled. Total and permanent disability qualifies an under-65 owner for the § 59-2-1801 Circuit Breaker abatement on the same sliding-scale income test. (Separate veterans-with-a-disability exemption under § 59-2-1903 is not modeled here — it works on a different percentage-of-taxable-value basis tied to the VA disability rating.)

Adjusted gross income (household, $)

Tax rates

Combined certified rate override (decimal, optional)

Estimated annual property tax (current year)

3,080.00

45% residential exemption (Art. XIII § 2): $225,000.00
Taxable value (FMV × 0.55 primary, × 1.00 non-primary): $275,000.00
Tax owed (before Circuit Breaker abatement): $3,080.00
§ 59-2-1801 Circuit Breaker abatement: $0.00
Effective rate (% of market value): 0.62%
Strategy note: Primary residential (assessed at 55% of FMV under Art. XIII § 2 — the 45% residential exemption is the largest structural benefit of Utah's property-tax system). Review the § 59-2-918 proposed tax notice each summer; § 59-2-919 Truth in Taxation hearings are the only point at which a taxing entity can raise revenue above the certified rate.

Tools to go with this

Utah's 45% residential exemption hinges on the primary-residence declaration. Need a deeper reference?

Fennec Press's Utah real-estate bundle includes a primary-residence declaration walkthrough (PT-020 form), the Truth in Taxation timeline (§ 59-2-919 hearing dates and § 59-2-918 proposed-tax-notice deadlines), a county-by-county certified-rate map, Circuit Breaker (Form TC-90CB) application checklists, and worked examples of how reclassifying a non-primary to primary changes the bill.

Open Fennec Press Utah real-estate bundle→

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How this calculator works

Utah property tax is governed by Article XIII § 2 of the Utah Constitution and the Property Tax Act, codified at Title 59, Chapter 2 of the Utah Code. Two structural features make Utah uniquely favorable to owner-occupied primary residences and uniquely transparent on rate increases: the 45% residential primary-property exemption and the Truth in Taxation public-hearing regime.

The math is straightforward once the residential exemption is applied:

fair market value × 0.55 = taxable value (primary residence, Art. XIII § 2)
fair market value × 1.00 = taxable value (second home / non-primary)
taxable value × combined certified tax rate = tax owed
tax owed − Circuit Breaker abatement = annual property tax

Everything else is determining the right combined certified rate, the right classification (primary vs non-primary), and the right Circuit Breaker abatement, if any.

The 45% residential exemption — Article XIII § 2

This is the single most consequential structural feature of Utah's property-tax system. Article XIII § 2 of the Utah Constitution exempts 45% of the fair market value of owner-occupied primary residential property from taxation. Implemented at Utah Code § 59-2-103, the exemption applies to:

The dwelling (the residential structure)
Up to one acre of land beneath and immediately surrounding the dwelling

The practical effect is that a primary residence is assessed at 55% of fair market value, while second homes, vacation homes, rentals, and any other non-primary residential property are assessed at 100% of fair market value.

The structural consequence is dramatic. A $500,000 home in Salt Lake City:

As a primary residence: $500,000 × 0.55 = $275,000 taxable. At the 1.12% Salt Lake combined rate, the bill is $3,080.
As a second home: $500,000 × 1.00 = $500,000 taxable. Same rate, the bill is $5,600.

The non-primary owner pays roughly 82% more for the same property — a tax penalty that does not exist in most states, where the assessment ratio is uniform across property classes.

The exemption attaches to use, not to the owner. A buyer who closes on a primary residence picks up the exemption automatically by filing a primary-residence declaration. A primary residence converted to a rental is reclassified to non-primary at the next tax year.

Truth in Taxation — §§ 59-2-918, 59-2-919, 59-2-924

Utah's Truth in Taxation regime is the strongest property-tax transparency framework in the United States. Three interlocking provisions:

§ 59-2-924 — Certified tax rate. Each year the county auditor computes a certified tax rate for every taxing entity (county, city, school district, special district). The certified rate is designed to raise exactly the same property-tax revenue from existing properties as the prior year — i.e., revenue-neutral with respect to appreciation. If property values rose 10% on average, the certified rate falls by 10% to offset. New construction is excluded from the comparison and contributes new revenue at the certified rate.

§ 59-2-918 — Proposed tax notice. Each summer, every property owner receives an individualized mailing showing (a) the owner's current taxable value, (b) the certified tax rate that would produce revenue-neutral collections, (c) any proposed rate ABOVE the certified rate, and (d) the dollar difference between the certified-rate bill and the proposed-rate bill. This is dramatically more transparent than most states, where rate increases happen during budget hearings without individualized owner notice.

§ 59-2-919 — Truth in Taxation public hearing. A taxing entity that wants to raise revenue above the certified rate must hold a public hearing, advertise the proposed increase in a newspaper of general circulation for at least two weeks, and allow public comment before adopting the higher rate. The hearing dates and proposed-rate information appear on the § 59-2-918 notice.

The combined effect: Utah owners see the proposed dollar increase BEFORE the rate is adopted. Watch your mailbox in late July / early August for the proposed tax notice — it's the only point in the cycle where you can challenge a rate increase before it binds.

The Circuit Breaker — §§ 59-2-1801 et seq.

The Circuit Breaker — Renters and Homeowners (Utah Code §§ 59-2-1801 through 59-2-1812) provides a sliding-scale abatement (refund) for primary-residence owners with low household income. To qualify on January 1 of the tax year the owner must meet ALL of:

Own and occupy the property as a primary residence
Be age 65 or older OR a widow(er) of any age OR be totally and permanently disabled
Have household adjusted gross income at or below the statutory limit — $40,016 for 2025 (indexed annually by the Utah State Tax Commission)

The abatement maximum for 2025 is $1,259, on a sliding scale that phases the benefit down as income approaches the limit. At very low incomes the full $1,259 is available; at the upper edge of the income range the abatement may be just a few hundred dollars. This calculator approximates the schedule with a linear phase-down; the binding amount is set by the Utah State Tax Commission's published step table.

The Circuit Breaker stacks with the 45% residential exemption — it operates on the post-exemption tax bill. Apply on Form TC-90CB with the county treasurer by September 1 of the tax year. Required attachments: proof of age or disability, prior-year federal tax return, primary-residence verification, and the current-year property-tax notice.

Renters can also qualify on a separate track based on a portion of rent treated as property tax — that path is not modeled here.

Common combined certified rates by county

Combined rates (county + city + school district + special districts) for 2024–2025 on residential primary residences, expressed as a percentage of taxable value (not market value):

| County | Combined rate | $500K primary | $500K second home | | --- | --- | --- | --- | | Summit (Park City) | 0.65% | $1,788 | $3,250 | | Wasatch (Heber) | 0.75% | $2,063 | $3,750 | | Washington (St. George) | 0.85% | $2,338 | $4,250 | | Iron (Cedar City) | 0.95% | $2,613 | $4,750 | | Utah (Provo) | 0.97% | $2,668 | $4,850 | | Cache (Logan) | 1.00% | $2,750 | $5,000 | | Davis (Layton) | 1.04% | $2,860 | $5,200 | | Salt Lake (SLC) | 1.12% | $3,080 | $5,600 | | Tooele | 1.15% | $3,163 | $5,750 | | Weber (Ogden) | 1.18% | $3,245 | $5,900 | | Rural / other | 1.00% | $2,750 | $5,000 |

Pull the binding combined rate for your parcel from the county treasurer's annual rate certification, typically published in July following the Truth in Taxation hearings.

A worked example — $500,000 Salt Lake City primary residence, age 45

A $500,000 home in Salt Lake City (Salt Lake County). Owner is 45, not disabled, household income $90,000. Owner-occupied primary residence. Salt Lake's combined rate is 1.12%.

Fair market value: $500,000
Residential exemption (45%): $225,000
Taxable value: $500,000 × 0.55 = $275,000
Tax owed: $275,000 × 0.0112 = $3,080
Effective rate: 0.616% of market value

Compare to the same home held as a second home: the bill would be $5,600 — an extra $2,520 per year for the same property. The 45% residential exemption is the largest structural benefit of Utah's property-tax system for primary-residence owners.

A worked example — same home as a SECOND HOME

Identical $500,000 Salt Lake City home, owned as a vacation property. The owner lives in Wyoming and uses the Utah home as a second residence.

Fair market value: $500,000
Residential exemption: $0 (does not apply to non-primary)
Taxable value: $500,000 × 1.00 = $500,000
Tax owed: $500,000 × 0.0112 = $5,600
Effective rate: 1.12% of market value (equal to the nominal rate)

The second-home owner pays $2,520 more per year for an identical property. Over a 10-year holding period that's $25,200 in extra tax — a meaningful number to factor into the buy-versus-rent decision on a Utah vacation home.

A worked example — $400K Provo home, age 70, $25K income

A $400,000 primary residence in Provo (Utah County). Owner is 70 years old, household income $25,000. Utah County's combined rate is 0.97%.

Fair market value: $400,000
Taxable value: $400,000 × 0.55 = $220,000
Tax owed before abatement: $220,000 × 0.0097 = $2,134
Circuit Breaker abatement: $1,259 × (1 − $25,000 / $40,016) ≈ $472
Tax due current year: $2,134 − $472 = $1,662
Effective rate: 0.42% of market value

The Circuit Breaker phases down — at $25,000 of income the abatement is about 38% of the maximum. An owner with the same home and only $5,000 of income would receive close to the full $1,259 abatement.

A worked example — $700K Park City second home

A $700,000 ski-town second home in Park City (Summit County). Owner lives in California, uses the home for two weeks per year. Owner is 50, household income $150,000. Summit's combined rate is 0.65%.

Fair market value: $700,000
Residential exemption: $0 (second home)
Taxable value: $700,000 × 1.00 = $700,000
Tax owed: $700,000 × 0.0065 = $4,550
Effective rate: 0.65% of market value

Park City's low combined rate softens the second-home penalty, but compare to a primary-residence owner of the same home: the bill would be $700K × 0.55 × 0.0065 = $2,503. The non-primary classification roughly doubles the bill even in the lowest-rate Utah county.

This is also where Utah's primary-residence declaration cross-checking becomes consequential. The assessor reviews voter registration, driver's license addresses, and homestead claims in other states. A California taxpayer claiming homestead in California cannot also claim primary-residence status on a Utah ski home — § 59-2-103.5 makes a false primary-residence declaration a misdemeanor with retroactive reassessment to 100% for the prior years the false declaration was on file.

A worked example — $350K St. George primary, age 80, $15K income

A $350,000 primary residence in St. George (Washington County). Owner is 80 years old, household income $15,000 (Social Security + small pension). Washington's combined rate is 0.85%.

Fair market value: $350,000
Taxable value: $350,000 × 0.55 = $192,500
Tax owed before abatement: $192,500 × 0.0085 = $1,636
Circuit Breaker abatement: $1,259 × (1 − $15,000 / $40,016) ≈ $787
Tax due current year: $1,636 − $787 = $849
Effective rate: 0.24% of market value

This is among the lowest effective property-tax rates available to any homeowner in the United States: a senior with a low fixed income on a modest home in a low-rate Utah county pays less than a quarter of a percent of market value per year. The combination of the 45% residential exemption, the Circuit Breaker abatement, and Washington County's below-average rate stacks to produce a meaningfully lower bill than most retirees pay anywhere else in the country.

Comparing Utah to surrounding states

Effective property-tax rates on a primary residence across the Mountain West:

| State | Effective rate (primary) | Why | | --- | --- | --- | | Utah | ~0.36%–0.65% | 45% residential exemption + low combined rates | | Nevada | ~0.55% | Statutory abatement caps annual increases | | Colorado | ~0.55% | Residential assessment rate ~6.4% (post-Gallagher) | | Wyoming | ~0.60% | 9.5% assessment ratio, low rates | | Arizona | ~0.65% | Residential assessment ratio 10% | | Idaho | ~0.70% | Homeowner exemption on first $125K | | New Mexico | ~0.80% | 33.3% assessment ratio | | Montana | ~0.85% | Recent reappraisal spike |

On primary residences Utah is among the most favorable states in the country. On second homes the picture changes: the same $500K Utah home held as a vacation property has an effective rate of 1.12% (Salt Lake) — comparable to Virginia or Georgia. The 45% residential exemption is the entire reason Utah ranks low on primary-residence rankings; remove it and Utah's combined rates are right at the national median.

Common errors to avoid

Failing to file the primary-residence declaration. The default classification for new acquisitions is non-primary until the owner files a declaration with the county assessor. A first-time Utah home buyer who doesn't file pays the second-home rate on a property that qualifies for the 45% exemption — a roughly 45% overpayment. File promptly after closing.
Filing a false primary-residence declaration. A false declaration is a misdemeanor under § 59-2-103.5 and triggers retroactive reassessment at 100% of FMV for the prior tax years the false declaration was on file, plus penalties and interest. The assessor cross-checks against voter registration, driver's license, and homestead claims in other states.
Confusing the certified rate with the prior-year rate. Under § 59-2-924 the certified tax rate is recalculated each year to be revenue-neutral with respect to appreciation. If values rose 10%, the certified rate falls roughly 10%. The "rate" on the prior year's bill is not a useful predictor of this year's bill — pull the new certified rate from the county treasurer in July.
Missing the § 59-2-918 proposed tax notice. The individualized mailing in late July / early August is the only point in the cycle where you see the proposed rate increase before it binds. It often gets discarded with other tax mail. Open it.
Treating Circuit Breaker eligibility as automatic. The abatement is not applied to the tax bill automatically — owners who qualify must file Form TC-90CB with the county treasurer by September 1 each year. Many eligible Utah seniors never apply.
Assuming short-term rentals qualify as primary residences. Airbnb / VRBO use does NOT qualify as primary occupancy. A property primarily used as a short-term rental is assessed at 100% of FMV, even if the owner stays there occasionally.
Confusing the Circuit Breaker with the indigent abatement. Under § 59-2-1107 the county has separate authority to abate or defer property tax for indigent owners on a hardship basis. That is not the same program as the § 59-2-1801 Circuit Breaker (which has fixed eligibility tests and a published abatement schedule). Owners with very unusual circumstances should ask the county treasurer about both paths.

Tools, not advice. Confirm the binding combined certified rate with the county treasurer or auditor, confirm the residential-exemption status with the county assessor, and confirm Circuit Breaker eligibility on Form TC-90CB before relying on any result for planning purposes.

Last reviewed: 2026-05-16.

FAQ

Common questions

Edge cases and clarifications around utah property tax calculator.

Most states either assess all property at a single ratio (Florida, Virginia, North Carolina at 100%) or apply a low uniform ratio (Georgia 40%, Tennessee 25% residential, South Carolina 4% owner-occupied). Utah does something different: it assesses **non-primary** residential at **100% of fair market value** but exempts **45%** of FMV on **owner-occupied primary** residences — so primary homes are effectively assessed at **55%**. The result is a property-tax system that is **uniquely punishing for second homes** (assessed at nearly double the rate of primary homes with the same FMV) and **uniquely generous to primary residents**. The exemption is enshrined in **Article XIII § 2 of the Utah Constitution** and implemented at **Utah Code § 59-2-103**; the exemption applies to the dwelling plus up to one acre of land. The structural effect: a $500K Salt Lake City home that is the owner's primary residence has a taxable value of $275K, while the same home held as a second home has a taxable value of $500K — nearly double the bill.

Resources

Links marked sponsoredmay earn The Fennec Lab a commission. They do not affect the calculator's output. See disclosures.

Utah Const. Art. XIII § 2 — residential primary-property exemption — constitutional 45% exemption for owner-occupied primary residences
Utah Code § 59-2-103 — residential exemption mechanics — dwelling + up to 1 acre; 55% assessment ratio for primary
Utah Code §§ 59-2-1801 et seq. — Circuit Breaker (Renters and Homeowners) — up to $1,259 abatement (2025) for age 65+ / disabled with income limit
Utah Code § 59-2-918 — proposed tax notice — individualized property-owner mailing showing the proposed rate increase
Utah Code § 59-2-919 — Truth in Taxation public hearing — public-hearing requirement for revenue above the certified rate
Utah Code § 59-2-924 — certified tax rate calculation — revenue-neutral rate computed by the county auditor each year
Utah State Tax Commission — Property Tax Division — state administrative guidance, Form TC-90CB, annual income-limit publication
Salt Lake County Treasurer — property-tax lookup — sample county treasurer portal for tax bills and Circuit Breaker
Utah County Assessor — primary-residence declaration — Provo / Utah County assessor portal