The Primary Residence Exemption removes 45% of your home's fair market value from taxation — so property taxes are calculated on only 55% of market value. Misclassified primary residences are one of the largest and most common savings opportunities in Summit County.
The Utah Primary Residence Exemption is straightforward but widely misunderstood. Here's exactly how it works for Summit County property owners.
Full market value — $1,500,000
Taxed on $825,000 — saving on $675,000 of value
45% of market value is exempt
The county removes 45% of your primary residence's fair market value before calculating taxes.
Taxes calculated on 55% of value
If your home's market value is $1M, you're taxed on $550,000 — not $1M.
Applies to residence + up to 1 acre
The exemption covers your home and up to one acre of land. Additional acreage is taxed at full value.
One primary residence per household
Married couples or households can only claim one primary residence exemption.
Misclassified properties — taxed as secondary when they're actually your primary residence — are one of the most common and largest savings opportunities in Summit County. Many homeowners don't realize they're overpaying by thousands each year simply because of an incorrect classification.
The rules are clear but often misunderstood. Here's exactly what you need to know.
Misclassified properties — taxed as secondary when they're actually your primary residence — are one of the most common and largest savings opportunities in Summit County. Many homeowners don't realize they're overpaying by thousands of dollars each year simply because of an incorrect classification. If your property is classified as a secondary residence or non-primary, but it's actually where you live most of the year, you may be entitled to the 45% exemption. Correcting this classification is often the single most impactful tax reduction available.
The deadline to apply for or correct your primary residence exemption is the same as the property tax appeal deadline.
The September 15 deadline serves double duty in Summit County. It's both the deadline to apply for or correct your primary residence exemption and the deadline to file a property tax appeal with the Board of Equalization. If your property is misclassified, you may want to pursue both — correct the classification to receive the 45% exemption going forward, and appeal the current assessment if the value is also too high.
Assessment notices are typically mailed by May 1. The Board of Equalization begins accepting appeals on August 1. Missing the September 15 deadline means waiting until the next assessment cycle — another full year of paying taxes on the incorrect amount.
The county determines property values based on the condition and market as of this date.
Property owners receive their valuation and classification notices. This is when you should verify your primary residence status.
The Board of Equalization begins accepting formal appeals. You can also correct your exemption classification during this period.
Last day to file appeals and correct primary residence exemption classification. No exceptions — missing this deadline means waiting until next year.
Common questions about the Utah Primary Residence Exemption in Summit County.