There has been a post circulating in Utah agent groups claiming that as of May 5th, all properties that transfer via sale are now being taxed as secondary residences unless buyers call their county treasurer to declare primary residency.
Here's the accurate picture: nothing changed on May 5th. There is no new law. What IS real is a process that has existed since 2019 that many buyers never find out about until they get a letter in the mail — or until they see a tax bill that's nearly double what they expected.
This article explains what the process is, what you need to do, and exactly how much money is at stake.
The Utah Primary Residence Exemption
Per the Utah State Tax Commission, Utah's primary residence exemption has existed since 1982. It is authorized by the Utah State Constitution, Article XIII, Section 3, and allows county assessors to exempt 45% of the fair market value of a primary residence from property taxation.
In plain language: if the home you bought is your primary residence, you only pay property tax on 55% of its market value — not 100%.
Per the Utah County Assessor's office, here is what that difference looks like on a $348,300 home:
| Primary Residence | Secondary Residence | |
|---|---|---|
| Market Value | $348,300 | $348,300 |
| Taxable Value | $191,565 | $348,300 |
| Tax Rate | 0.01022 | 0.01022 |
| Annual Taxes | $1,957.79 | $3,559.63 |
The difference is $1,601.84 per year. On a home purchased in Eagle Mountain, Saratoga Springs, or Lehi at today's prices, the gap is even larger.
Most Utah County homeowners receive this exemption automatically if their mailing address matches their property address. But when ownership transfers — meaning you just bought a home — the county may not automatically apply the exemption. That's where the letter comes in.
The Letter You'll Receive After Closing
Per the Utah State Tax Commission's Residential Property Declaration guidelines, SB 13 (2019) and HB 164 (2020) require county assessors to administer a Residential Property Declaration process. When the county is notified of a change in property ownership or a mailing address that differs from the property address, they are required to send a declaration form.
The form is called the PT-19A. It is a letter from the County Assessor asking you to declare whether the property is your primary or secondary residence.
You have 90 days from the date of the letter to respond.
If you do not respond within 90 days, per Utah Code Ann. 59-2-103.5(8), you lose the exemption. Your property gets taxed at full market value for that tax year.
For most buyers this letter arrives weeks or months after closing — not at closing itself. It can look like routine mail. Some buyers throw it away without realizing what it is.
What Qualifies as a Primary Residence
Per the Utah County Assessor, under Utah law a primary residence is a home where the occupant resides for at least 183 consecutive days within a year. The residence may be occupied by:
- The owner
- The owner's spouse
- A family member
- A full-time tenant
Only one residential exemption can be claimed per household. Married couples who live separately cannot claim two exemptions unless they are legally separated.
Condominiums used in rental pools and properties used for transient residential use do not qualify.
What to Do If You Bought a Home in Utah County Recently
Step 1: Watch for the letter. After your purchase closes and the deed records, the Utah County Assessor's office will be notified of the ownership transfer. They may send you a PT-19A declaration form. The letter will come to your mailing address — which may be the new property address or a prior address depending on what you provided.
Step 2: Respond within 90 days. When the letter arrives, do not set it aside. Per the Utah County Assessor, you can respond online at their website, by mail to the Utah County Assessor at 100 E Center St Suite 1100 Provo UT 84606, or by email to resdec@utahcounty.gov.
Step 3: Check your exemption status through Utah County property records. You don't have to wait for your tax notice to arrive in July. You can look up your property's current exemption status right now through the Utah County Assessor's online records.
Go to utahcounty.gov and search for your property by address or parcel number. When your property record pulls up, look at the taxable value versus the market value. If the taxable value is approximately 55% of the market value, you are receiving the exemption. If the taxable value equals the market value — meaning 100% — you are not.
You can also verify by looking at the assessed value breakdown directly. Utah County's property search tool shows current exemption status, which updates as declarations are processed.
Step 4: Verify on your tax notice. You will also receive a Valuation Notice at the end of July and a Tax Notice around November. The taxable value should be approximately 55% of your market value if the exemption is active.
Step 5: If you missed the window, apply to have it corrected. Per the Utah County Assessor, if your home is being used as a full-time residence but is not currently receiving the exemption, you can apply using the Re-Declaration Form available on their website. Submit it with supporting evidence.
If you find you are not receiving the exemption, contact the Utah County Assessor's office directly:
- Online: utahcounty.gov/dept/assessor
- Email: resdec@utahcounty.gov
- Mail: 100 E Center St, Suite 1100, Provo, UT 84606
- Phone: 801-851-8244
What About the Post Claiming Something Changed on May 5th?
Nothing in the Utah County Assessor's office guidance or the Utah State Tax Commission's materials references May 5th as a date any policy changed. The exemption process, the PT-19A form, and the 90-day deadline have all been in place since SB 13 (2019) and HB 164 (2020).
The most likely explanation: a batch of PT-19A letters went out to recent buyers around that time, and agents whose clients received them assumed it was a new requirement. It is not new. It is an existing process that many buyers encounter for the first time after closing.
The underlying concern is valid — buyers who don't respond to this letter pay significantly more in property taxes. The framing as breaking news was not accurate.
What I Tell Every Buyer I Work With
I am a real estate agent, not a tax professional. For specific tax advice about your situation, consult a CPA or tax attorney.
But as part of my job — making sure you know what's happening at every step — I want every buyer I work with in Eagle Mountain, Saratoga Springs, and Lehi to know this letter is coming. When it arrives, respond immediately. Don't wait. Don't set it aside. The 90-day window is real and the financial consequence of missing it is real.
And don't wait for the letter. Check your status now at utahcounty.gov. If the taxable value on your property record isn't approximately 55% of the market value, reach out to the assessor's office right away.
I am here if you have any questions.
Questions about buying in Utah County? Let's talk →
Get your free home valuation →
Frequently Asked Questions
What is the Utah primary residence exemption? It is a 45% reduction in the taxable value of your primary residence that has existed since 1982. Under Utah Code 59-2-103, primary residences are taxed on 55% of their fair market value rather than 100%. On a $348,300 home in Utah County, the difference is approximately $1,600 per year in property taxes.
Do I automatically get the primary residence exemption when I buy a home in Utah County? Not always. When ownership transfers, the county may send you a PT-19A declaration form asking you to confirm the property is your primary residence. You have 90 days to respond. If you don't respond, you lose the exemption for that tax year.
How do I check my exemption status without waiting for the mail? Go to utahcounty.gov and search your property by address or parcel number. Look at the taxable value versus the market value in your property record. If taxable value is approximately 55% of market value, the exemption is active. If it shows 100% of market value, it is not.
What happens if I miss the 90-day deadline? Your property gets taxed at full market value for that tax year. You can apply for reinstatement using the Re-Declaration Form on the Utah County Assessor's website.
How do I know if I'm currently receiving the exemption? Check utahcounty.gov property records now, or wait for your Valuation Notice in July or Tax Notice in November. Taxable value should be approximately 55% of market value if the exemption is active.
Does a tenant living in my Utah County home qualify for the exemption? Yes. A primary residence can be occupied by the owner, their spouse, a family member, or a full-time tenant and still qualify. Short-term rentals and condominiums used in rental pools do not qualify.
Is this a new law that changed in May 2026? No. The Residential Property Declaration process has been in place since SB 13 (2019) and HB 164 (2020). Nothing changed in May 2026.
Related reading:
- How to Buy Your First Home in Utah County in 2026
- Earnest Money in Utah County: How Much, When You Get It Back, and What You Could Lose
- What Is a Buyer Broker Agreement in Utah and Do You Have to Sign One?
- New Construction Home Inspection: The Most Common Findings in Utah County
- Smart Home Upgrades That Increase Home Value in Utah County 2026
Sources: Utah County Assessor — Residential Exemption: 45% exemption, 90-day response window, $348,300 example $1,957.79 vs $3,559.63 annual taxes, PT-19A form, resdec@utahcounty.gov, 801-851-8244, Re-Declaration Form; Utah State Tax Commission — Primary Residential Exemption: Utah Constitution Article XIII Section 3, 45% exemption since 1982, Utah Code 59-2-102 and 59-2-103, SB 13 2019 and HB 164 2020, PT-19A 90-day deadline, TC-473D and TC-473A forms.
Written by Kat Ashby, Principal Broker and Realtor® at RootQuest Realty LLC in Saratoga Springs, Utah. Kat holds a Utah Division of Real Estate Principal Broker license (Credential #10382396-PB00). She is a real estate agent, not a tax professional or attorney. For specific tax advice about your situation, consult a CPA or qualified tax attorney. She has been actively selling in Utah County since 2020, specializing in buyer and seller representation, new construction, and corporate relocation through Altair Global. She is fluent in English and Portuguese, earned her bachelor's degree in Psychology from Brigham Young University, and lives in the community she sells in.