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

01 Beaver
02 Box Elder
03 Cache
04 Carbon
05 Daggett
06 Davis
07 Duchesne
08 Emery
09 Garfield
10 Grand
11 Iron
12 Juab
13 Kane
14 Millard
15 Morgan
16 Piute
17 Rich
18 Salt Lake
19 San Juan
20 Sanpete
21 Sevier
22 Summit
23 Tooele
24 Uintah
25 Utah
26 Wasatch
27 Washington
28 Wayne
29 Weber