Establishment of Primary Residence
A primary residential exemption is issued to properties that are occupied by their owner, or a full time renter for 183 or more consecutive days within a calendar year. Property qualifying for the exemption will only be taxed at 55% of market value.
If the owner or renter has not resided at the property for 183 or more consecutive days, then the exemption does not apply and the property will be taxed for the entire year at 100% of market value.
Nightly rentals DO NOT qualify for the exemption.
When in doubt, the Assessor's Office will proceed as though the exemption does not apply.
It is the Property Owner's responsibility to inform the Assessor's Office of the "correct" status of the property, as soon as there is ANY change to the property's use.
There is a form available to make your property declaration. It can be found at the following link:
https://propertytax.utah.gov/form/pt-019a.pdf
This form can be dropped off at the San Juan County Assessor's Office or emailed to:
or
There are other property tax exemption / abatement programs available through the San Juan County Clerk / Auditor's Office.
Please reach out to them at 435-587-3223 ext. 6403
