Primary Residence

The Utah State Constitution, Article XIII, § 3, allows County Assessors to exempt from taxation 45% of the fair market value of residential property and up to one acre of land. Statute defines residential property, for purposes of the exemption, to be a primary residence. A primary residence does not include property used for transient residential use, or condominiums used in rental pools.

Davis County is mailing out the Residential Property Declaration that is required, by law, to be filed by everyone whose situs address (the phyiscal address of the property) and the mailing address don't match.

If you have received the declaration in the mail and would like to fill it out online, please click here.

If you would like to print out a blank copy of the declaration, please click here.

If your home is currently not receiving the Primary Residential Exemption, and your home is being used as a FULL-TIME residence either by you or a tenant, please click here.

For more information and to find out if you are already receiving the Primary Residential Exemption, please click on the Primary Residence Information tab. 

Because Davis County is not a destination area (like St. George, Park City, and Bear Lake to name a few) we assume that all homes are built and purchased with the intention of being occupied by the owner. By default we grant the Primary Residential Exemption to all homes unless we discover that the home is not being used as a primary residence. 

The Primary Residential Exemption is a 45% property tax exemption. This means that 45% of the market value is taken off and you are only taxed on the remaining 55% of market value. The first acre of land used with the primary residence also qualities for the exemption. Any land over 1 acre, even if it is being used as part of someone's home, does not qualify for the exemption and will be taxed at 100% of market value.

In order to qualify for this exemption you must either 1) personally occupy your home for at least 183 consecutive days in a calendar year or 2) be occupied by a tenant for at least for at least 183 consecutive days in a calendar year. Short term rentals (AirBnB, VRBO, etc) and vacant homes do not qualify to receive the exemption.

Not sure if you are receiving the Primary Residential Exemption. There are a few different ways you can check:
1) Look at your tax notice. Where it is describing your property it will either say "Primary Land And Buildings" or Secondary Land and Buildings". If it says Primary you are receiving the exemption, if it says Secondary you are not receiving the exemption.

2) Look at your tax notice. If the Market Value and Taxable Values are the same you are not receiving the Primary Residential Exemption. If the values are different, you are receiving the Exemption.

3) Look at the County Property Search feature. You can get to it by clicking here. Click on Launch Property Search 2.0. In the upper right you can search for your property using either your address or property tax id. When you get to your house click on "View Parcel Detail". A new screen will appear with information about your home and your taxes. In the Property Characteristics box the bottom line says Classification. It will either say Primary (receiving the exemption) or Secondary (not receiving the exemption).

Frequently Asked Questions for Residential Declaration Recipients

Q: What is the purpose of this form?
In the 2019 General Session, the Legislature passed SB13 which required county assessors to send a form to ensure homeowners are correctly receiving the primary residential exemption. Please complete the form accurately as it may result in the withdrawal of the primary residential exemption should it indicate you are receiving it in error.

Q: Why am I specifically receiving this form?
If you are receiving the PT-19A, it is because you have recently purchased a residential property. If you are receiving the PT-19B, it is because records indicate the address of a residential property you own does not match your mailing address, voter registration address, or the address on your driver’s license. This address information may be out of date, unavailable to the County Assessor, or the County Assessor may seek to verify the primary residential exemption on additional residences. Please complete, sign and return the declaration to the County Assessor if you receive it.

Q: What is the primary residential exemption?
Most homeowners in Utah receive a 45% exemption from property taxes on their homes (or “primary residence”). If you occupy your home for at least 183 consecutive days in the year, you likely qualify for this exemption. If you own an investment property and it is occupied by a tenant for at least 183 consecutive days in the year, that home also likely qualifies, but an application to the county is usually required to receive the exemption in that circumstance.

You can also look at the County Property Search feature. You can get to it by clicking here. Click on Launch Property Search 2.0. In the upper right you can search for your property using either your address or property tax id. When you get to your house click on "View Parcel Detail". A new screen will appear with information about your home and your taxes. In the Property Characteristics box the bottom line says Classification. It will either say Primary (receiving the exemption) or Secondary (not receiving the exemption).

Q: How can I tell if I am receiving the exemption?
Your Valuation Notice (received at the end of July) or your Tax Notice (received around the start of November) will indicate if you receive the exemption. The taxable value of your property will be 55% of the market value (reflecting the 45% exemption). Most residences in Utah receive the exemption.

Q: Why haven’t I heard of this exemption before?
In most counties, the primary residential exemption is generally assumed to apply to existing residential properties. So, if you purchased a house that was used as a primary residence by the previous owner, the primary residential exemption came with it. Utah Law allows counties to require an application when a property changes hands, a non-residential property becomes residential, or the county has reason to believe the property may no longer qualify. Only a minority of counties have an ordinance that require new applications in these circumstances.

Q: When did the primary residential exemption come into effect?
The exemption was initially enacted in 1982. This was the result of an amendment to the State Constitution passed by Utah voters that election year. It was set at 25% of market value (so property taxes were paid on 75% of the value of homes). The language of the amendment allowed the exemption to be set at a maximum of 45%. The exemption was raised to 45% in 1995, where it currently sits, after being increased in smaller increments between 1982 and 1995.

Q: There is a statement concerning Utah income taxes on this form. What does this property tax exemption have to do with Utah state income taxes?
If you receive the primary residential exemption on a property in Utah, there is a rebuttable presumption that you are domiciled in Utah for income tax purposes. Put simply, your worldwide income may be subject to Utah state income tax, unless you establish otherwise. This would primarily effect individuals (or their spouse) who live out of state but own residential property in Utah. Individuals in such circumstances or believe they could be effected may wish to seek advice form an income tax professional. As well as verifying if the primary residential exemption is being applied accurately, this form attempts to ensure recipients are not in a position where they are inaccurately subject to Utah state income taxes, and must then prove they are not domiciled in Utah.

Q: What should I do if I no longer qualify for the residential exemption?
You must notify the county when a property you own no longer qualifies for the exemption. For example, if a tenant moves out of an investment property and you do not intend to replace them, or if you relocate to a different residential property in the state of Utah for at least 183 consecutive days in the year. Completing and returning this form to the county is a good way to achieve this. There is also a question on the Utah state income tax return concerning the residential exemption that you should complete accurately.

Q: What happens if I don’t return this form to the county assessor's office at 801-451-3250?
If you do not return the completed and signed PT-19B within 30 days or the completed and signed PT-19A within five business days, you will receive a notice that will give a further 30 days to return the completed and signed form, or your primary residential exemption will be removed and you will no longer qualify to receive the primary residential exemption in the calendar year for the property that is the subject of the written declaration. In the event the exemption is removed due to failure to return the form, you will have the opportunity to reapply by submitting a new application to the county, if you believe you still qualify for the primary residential exemption. You may need to submit additional evidence along with that application, so it is in your interest to return this form as it does not require additional evidence, and will prevent failure to qualify from the primary residential exemption in the current year.

Q: My individual circumstances are unusual and I have further questions on the primary residential exemption. How do get further information?
Many factors can affect whether you qualify for the exemption. For example, if you separate from your spouse but are not legally separated, you are still counted as one household and only one home can qualify for the exemption if living separately. Or, if you are still building a property that is intended to be used a primary residence upon completion, you may already qualify for an exemption upon approval by the county assessor. Also, if you own multiple residential properties across the state, you may need to return a copy of this form to multiple counties, or submit multiple primary residential exemption applications in future.

For questions on the primary residential exemption please call the County Assessor.

For questions regarding Utah state income tax domicile, please speak to an income tax professional.

Contact Information

Physical Address
Davis County Admin Building
Assessor's Office (Room 302)
61 South Main Street
Farmington, Utah 84025

Mailing Address
Davis County Assessor's Office
P.O. Box 618
Farmington, Utah 84025

Phone Numbers
(801) 451-3250 :: Real Property
(801) 451-3249 :: Personal Property
(801) 451-3134 :: Fax

Hours
Monday – Friday
8:00 a.m. to 5:00 p.m. (except county holidays)

Copyright © 2015 Davis County Government