UtahCounty.gov

The Official Website of Utah County Government

Utah County Clerk/Auditor

Bryan E. Thompson

Utah County Auditor

Property Tax Exemptions

Non-profit and charitable organizations are eligible to apply to have their real property and personal business property to be exempt from taxation (Utah Code 59-2-1101 and Utah State Constitution, Article XIII, Section 3). For those organizations that already receive the exemption, they are required to fill out and return an Annual Statement for Continued Property Tax Exemption each year.

The following are the general requirements that an organization must meet annually in order for their real and personal business property to be exempt from taxation. Please note that these are only the most basic requirements. When organizations apply for exempt status, the Board of Equalization will determine if they meet all of the requirements to be made tax exempt. The organization must:

  • be a registered non-profit corporation that has been granted 501c3 status by the Internal Revenue service.
  • show that all real and personal business property contained on the exemption application are used exclusively for Charitable, Religious, or Educational purposes. (Qualification under federal tax law as a “501 (c)(3)” organization does not automatically qualify the organization’s real or personal property for exemption from property tax.)

Print out Application for New Property Tax Exemption

Print out Annual Statement for Continued Property Tax Exemption

Individuals who lease/own property that is located on real property owned by a tax exempt organization may be subject to a Privilege Tax (Utah Code 59-4-101). Individuals, non-profit, and charitable organizations may apply for a Privilege Tax Exemption and the property in question cannot be used in a for-profit manner. For all new applications, the Board of Equalization will determine if the individual or organization meets all the requirements. Those granted the exemption will be required to fill out and return an Annual Statement for Continued Privilege Tax Exemption each year.

Print out Application for New Privilege Tax Exemption

Print out Annual Statement for Continued Privilege Tax Exemption

Applications for New Exemptions are due to the Utah County Clerk/Auditor’s office no later than March 1 or no later than 30 days after the non-profit organization takes ownership of the property.

Non-profit organizations that are renewing their tax exempt status with the county are required to submit their Annual Statement for Continued Property Tax Exemption by no later than March 1 to the Utah County Clerk/Auditor’s office. Failure to file this annual statement may result in revocation of that exemption for the current year.

All applications are reviewed by the County Attorney’s and the Utah County Commissioners. Organizations that have their exempt status denied or revoked may appeal the decision of the Board of Equalization to the Utah State Tax Commission.

Print out Request to Reconvene Board of Equalization Application (this form would be used by organizations who are appealing their revoked status due to a failure to file an annual statement by the March 1 deadline)

Print out Request for Redetermination of Board of Equalization Decision Application (this form would be used by organizations who went before the Board of Equalization and had their application for a new exemption denied or if the board revoked their exempt status based on the review of their annual statement)

Please note the correct mailing address listed on a form when submitting any of the applications listed on this page.