Morgan County officials announced Tuesday that property owners seeking a reduction in property taxes through the Primary Residential Exemption must submit applications to the Assessor’s Office by September 15. Under Utah State law, the exemption allows for the exclusion of 45% of a residential property's fair market value and up to one acre of land from taxation.
Eligibility and Residency Requirements
The Morgan County Assessor’s Office is required by state law to verify and classify all residential properties as either primary or secondary residences. According to the county, a primary residence is defined as a home that serves as an occupant's domicile for at least 183 consecutive days in a year.
The exemption does not apply to properties used for transient residential use, such as short-term or nightly rentals, nor does it apply to condominiums used in rental pools. Additionally, the county noted that a single household is permitted to claim only one residential exemption within the state of Utah.
Application Process and Documentation
For new homes in Morgan County, the Assessor’s Office presumes the property is a secondary residence by default. To receive the exemption, owners must submit an application accompanied by proof of residency.
Required documentation includes a driver's license and at least two of the following: a utility bill, voter registration card, tax returns, or vehicle registration or title. If the property is being used as a rental, owners must also provide a copy of the rental agreement and the tenant's driver's license.
Deadlines and Tax Implications
Property owners should be aware of specific timelines regarding the appeal process. While the final deadline for applications is September 15, any applications submitted between May 22 and September 15 will require an appeal through the Board of Equalization for the exemption to apply to the current year.
The county also reminded residents that claiming a primary residence in Utah creates a 'rebuttable presumption' of domicile for income tax purposes. This means an individual's worldwide income may become subject to Utah State income tax, a factor the county suggested out-of-state residents discuss with tax professionals.
Verifying Exemption Status
Residents can verify their exemption status by reviewing their Disclosure Notice in July or August. The notice will explicitly state whether a property is classified as 'Residential' or 'Secondary.'
Alternatively, owners can use the County Parcel Search feature to compare Market Value against Taxable Value. If the two values are identical, the property is not receiving the exemption; if the taxable value is lower, the exemption is active.
County Administrative Resources
The Morgan County Assessor’s Office maintains various other planning and land use forms, including applications for agricultural exemptions, conditional use permits, and subdivision applications. Residents with questions regarding the residential exemption can contact the office at 801-845-4000 or visit the county office at 48 W Young St.
