After you close, there's a form — and the 90-day clock starts when it arrives, not at closing. The exemption usually carries over on its own. The Utah State Tax Commission (revised July 2025) says most homes that are sold and used as residences are presumed to continue as residences, so it's ongoing without a new application. But some counties require an application to claim it, and the rest require a signed residential property declaration when title transfers to a new owner — due within 90 days of receiving the form. If you're in the home less than the full calendar year, submit an application regardless. The exemption is state law; how you claim it is administered county by county. The one-per-household rule is statute, not guidance. Utah Code 59-2-103 limits it to "one primary residence per household," and defines a household as people living in the same dwelling who share its furnishings, facilities, accommodations and expenses. No Prop 13 here either — the same section taxes property on its fair market value "as valued on January 1." Nothing locks in at what you paid. Buying before you sell? Ask which house is carrying the exemption during the overlap. Kelsey Earl, journalist turned Realtor, born and raised in Utah, Salt Lake to St. George, 801-419-8917, [email protected], Your lifelong friend in real estate 🌟 #utahrealestate #utahpropertytax #secondhome #utahrealtor #homebuying
I am Kelsey Earl, a Realtor with Keller Williams South Valley serving Herriman and the south Salt Lake Valley — and Washington County when it is time. Every video starts as a question someone sent me.
Passion for the work.
Peace for you.
Serving Herriman and the south Salt Lake Valley — South Jordan, Daybreak, Riverton, Bluffdale, Draper and Salt Lake City. And Washington County — St. George, Washington City, Hurricane, Ivins and Santa Clara.