FAQs • Summit County, UT • CivicEngage

How do I apply for residency exemptions?: If you live in the home or condominium full time, simply fill out the Signed Statement of Primary Residence and return it and copy a current driver's license, to the Assessor's office. Signed statements must be received before May 1st of the tax year to receive the exemption for that tax year. Signed Statements are available in the Assessor's Office or on the right hand side of this page. Completed forms may be mailed (PO Box 128 Coalville, UT 84017), faxed (435-578-3532) emailed (primaryexemption@summitcounty.org) or hand delivered (60 N Main Street, Coalville, Utah). If the property is rented on a full time basis, you must provide a copy of the current lease along with the signed statement. Primary residence status may be appealed August 1st through September 15th of each year. All applications received after September 15th will be considered for the next calendar year.

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Primary Residency Exemptions

1. My Property is rented long term for most of the year but I rent it nightly for sundance and the ski season, can I still receive the primary exemption?: No. Properties that are rented nightly more then 14 nights a year cannot receive the primary residence exemption.

2. How is the Primary Exemption figured?: Properties that are granted a primary residence exemption are only taxed on 55% of their market value. Taxes will be figured on the new taxable value (45% less than the market value).
The exemption can only be granted on up to one acre. Any remaining acreage will be taxed at 100% of market value.

3. How do I apply for residency exemptions?: If you live in the home or condominium full time, simply fill out the Signed Statement of Primary Residence and return it and copy a current driver's license, to the Assessor's office. Signed statements must be received before May 1st of the tax year to receive the exemption for that tax year. Signed Statements are available in the Assessor's Office or on the right hand side of this page. Completed forms may be mailed (PO Box 128 Coalville, UT 84017), faxed (435-578-3532) emailed (primaryexemption@summitcounty.org) or hand delivered (60 N Main Street, Coalville, Utah). If the property is rented on a full time basis, you must provide a copy of the current lease along with the signed statement. Primary residence status may be appealed August 1st through September 15th of each year. All applications received after September 15th will be considered for the next calendar year.

4. How do I know if I am receiveing the exemption or not?: A notice of property valuation and tax changes is mailed to every property owner every year in August. This form states the market 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".

5. Can I get a refund for past years?: The homeowner has full responsibility to file for the exemption, if they have failed to do so in previous years, there is no refund provision.
Please keep in mind, the homeowner is responsible for proving a property is a primary residence and applying for an exemption. Failure to apply for the exemption is a not a mistake on behalf of the county.