Washington County primary residential exemption: do I apply?

Yes. In Washington County the 45 percent primary residential exemption is not automatic when you buy. The county requires all owners of residential property to sign and submit a form, within 60 days of a change in ownership or a change in use, stating whether the property is a primary or secondary residence (Washington County Code 8-2-2). If the form is not returned, the county can treat the home as secondary — taxed on the full value rather than 55 percent of it.

This is the single most expensive piece of paperwork a Washington County buyer can ignore, and as a Realtor with Keller Williams South Valley I bring it up at every closing. Here is what it is and how it works.

What the exemption is

Utah taxes a primary residence on 55 percent of its market value, because of the 45 percent residential exemption in Utah Code 59-2-103. A second home, a vacation property, a short-term rental or any residential property that is not someone’s primary residence is taxed on 100 percent. The general shape of Washington County property taxes is covered separately; this post is only about the form that keeps the exemption on your house.

Utah’s definition of a primary residence is a home that serves as the occupant’s primary domicile for at least 183 consecutive days in the year (Utah State Tax Commission). It does not have to be the owner who lives there — a long-term tenant’s primary residence qualifies. A nightly rental does not.

What Washington County requires, specifically

Question	Answer	Source
Who must file	All owners of residential property	Washington County Code 8-2-2
When	Within 60 days of a change in ownership, or a change in use	Washington County Code 8-2-2
Filed with	The Board of Equalization, in care of the Washington County Assessor	Washington County Code 8-2-2
What it states	Whether the property’s current use is primary or secondary residence	Washington County Code 8-2-2
Occupancy test	Used as a primary residence for at least 183 consecutive days in the calendar year	Washington County Code 8-2-2; Utah State Tax Commission
Late filing	Applications for the current tax year filed after September 15 pay a $50 administrative fee to the assessor	Washington County Code 8-2-2

Checked September 13, 2026. County ordinances change; confirm the current text with the Washington County Assessor before relying on it.

Why the county does this

Washington County has an unusually high share of second homes, seasonal residents and short-term rentals, and the difference between a primary and a secondary classification is a large amount of tax. The declaration is how the county finds out which is which. Counties across Utah have moved toward requiring a declaration since a 2019 change in state law allowed them to ask for one when a property changes hands or the county has reason to believe it may no longer qualify (Utah State Tax Commission residential exemption FAQ). Washington County’s 60-day rule is its version of that.

For an honest buyer it is a formality. For the county it is the difference between the right bill and the wrong one on thousands of parcels.

The four situations, and what each one means

You bought a house to live in, from someone who lived in it. The exemption was on. It stays on if you file within 60 days. If you do not file, it can come off, and you will find out on the autumn tax bill.

You bought a house to live in, from someone who used it as a second home or rental. The current bill you were shown is on 100 percent of value. File the declaration, meet the 183-day test, and your bill drops to the exempt basis. This is the case where the form saves the most money, and sellers rarely mention it.

You bought a second home, or a house you will rent nightly. File honestly as secondary. The bill goes up from what a primary-residence seller was paying. Second-home buyers in St. George need to budget for this, and the county will find out either way.

You changed how you use a house you already own. Moved out and started renting it long-term? Still primary for the tenant, but tell the county. Turned it into a nightly rental? Secondary. Moved into what was your vacation house? Primary — file, and get the exemption you are now entitled to. The 60-day clock runs from the change in use, not just from a sale.

If you missed the 60 days

You have not lost the exemption forever. You have lost the easy version of it.

• File now. The 60-day window is the county’s rule for the routine process; a late application is still an application. For the current tax year, filing after September 15 carries a $50 administrative fee (Washington County Code 8-2-2).
• Expect to show proof. A late or reapplication typically means documenting that the home is your primary residence — driver’s license address, voter registration, the kinds of records that show where you actually live.
• Check whether the exemption is already off. Look at the parcel on the county’s property records. If the taxable value equals the market value, the exemption is off.
• If the bill already arrived on the wrong basis, contact the assessor about the current year and file for the next one regardless. Do not simply pay it and hope next year corrects itself.

How this fits the rest of the tax calendar

The exemption is one of three dates worth writing down the year you buy in Washington County. The valuation notice arrives by late July; the appeal deadline to the Board of Equalization is September 15 or 45 days after the notice, whichever is later; the bill is due November 30 (Utah State Tax Commission property tax calendar; county treasurers). The declaration sits before all three: get it in within 60 days of closing and the rest of the year proceeds on the right basis.

Buying a house does not raise your property tax in Utah by itself. Failing to file this form does.

The mistake I see most often

Escrow. A buyer’s lender sets up the tax escrow using the seller’s last bill. If that bill was on the exempt basis and the exemption then comes off because the form was never returned, the escrow account runs short the following year and the lender raises the monthly payment to cover the gap. The buyer’s first instinct is that the county raised taxes. The county did not — the classification changed. The reverse happens too: a buyer moving into a former second home has escrow set on the full-value bill and overpays for a year until the exemption catches up. In both cases the fix is the same form, filed on time, and a note to the lender about which basis to expect.

What to do at closing

Ask the title company whether the county’s residential declaration is in your closing package or will be mailed. If it is mailed, it comes to the property address, which for a relocating buyer can be a house they have not moved into yet. Have the mail forwarded, or contact the Washington County Assessor directly after closing and ask for the form. Sixty days goes quickly during a move.

If you are relocating from out of state and want the full list of what changes about carrying a house down here, the answer sheet has the questions I walk every buyer through, and this form is on it.

I am Kelsey Earl, a Realtor with Keller Williams South Valley, and this is the piece of paperwork I chase clients about most. It is a form and a deadline, and missing it costs real money for a year.

Note: General information, not tax or legal advice. Tax rules, rates and deadlines change and vary by county — confirm anything here with the county assessor or treasurer and with your own CPA before you act on it.