Residential properties that serve as the property owner’s or a tenant’s primary residence for a minimum of 183 days per calendar year receive an exemption of 45% of fair market value. As a result, the primary residence is only assessed and taxed based on the remaining 55% of its fair market value. The Assessor shall grant the exemption to the first acre of land. If a qualifying property is not currently receiving the exemption, the owner will need to make application with the County Assessor.
The residential exemption is limited to one primary residence per household. “Household” means the association of persons who live in the same dwelling, sharing its furnishings, facilities, accommodations and expenses; and “household” includes married individuals, who are not legally separated, that have established domiciles at separate locations. To qualify, a property does not need to be owner-occupied. Apartments and other rental housing used as a primary residence qualify for the exemption. An owner of multiple properties may receive the primary residential exemption on all properties for which the property is the primary residence of the tenant.Criteria for Determining Primary Residence Status
- Length of continuous residency in the place claimed as primary (owner-occupied) or a long-term (yearly) lease to a tenant.
- The place of residence of the claimant’s spouse.
- Location of vehicle registration.
- The nature and payment of taxes in another state or county.
- The address used on such things as:
- State and Federal Tax Returns
- Driver’s License
- Voter Registration
- County Tax Rolls
- Utility Billings
There is no exemption given for Commercial Properties, Vacant Land, Secondary Homes, Vacation Homes, Cabins, Time-Shares, or other types of transitory housing. These properties are taxed at 100% of the market value.
When applying for the primary residential exemption, be sure to include at least two forms of supporting documentation:
- Copy of Driver’s License (preferred)
- Copy of Voter Registration
- Copy of Utility Bills
- Copy of Tax Returns
- Copy of Motor Vehicle Registration
The application can be printed to submit by mail or in person.
Return completed applications to:
Weber County Assessor’s Office
Attn: Primary Residential Exemption
2380 Washington Blvd Ste 380
Ogden, UT 84401