Property Tax Exemption Instructions
Utah law requires that you notify the county when you have a primary residential property on which you have claimed the homeowner’s exemption authorized under UC §59-2-103, and to which you are no longer entitled. In addition, you must make a declaration on your Utah income tax return stating you no longer qualify for the homeowner’s exemption on your primary residence.
Note: If you change your primary residence and were entitled to claim the homeowner’s exemption on your former residence and are entitled to claim the homeowner’s exemption on your new residence, do not complete Part 7. If you are unsure about your homeowner’s exemption qualification, contact the county assessor’s office.
If you are required to notify the Tax Commission of the termination of your homeowner’s property tax exemption, complete TC-40, page 3, Part 7 by entering an “X” where indicated and including the country code for the county in which the property is located. County codes are:
02 Box Elder
18 Salt Lake
19 San Juan