Utah Governor Signs Law Modifying Procedures for Obtaining Residential Property Tax Exemption on Primary Residence

The Utah Governor March 14 signed a law modifying the procedures for obtaining a residential property exemption on a primary residence, for property tax purposes. The law includes measures: 1) requiring an owner of a residential property occupied by a tenant to submit a written declaration that the property is the primary residence of the tenant; 2) providing the form of the written declaration and limiting the information a county assessor may obtain from the owner or the tenant; 3) recodifying a similar declaration requirement for residential property under construction in the procedures for obtaining a residential property exemption code; ...