A user account on the Portal will allow organizations to review and manage tax exemption applications from year to year in a single, centralized environment. Utah law requires that you notify the county when you have property on which you have claimed the homeowner's exemption to which you are no longer entitled.In order proceed to the Residential Exemption form, please enter your parcel ID number and PIN that was supplied in the notification letter. When you are ready to begin, click the "New Application" button. You will then see a pop-up asking you to choose which Schedule Type to begin with. It is a local option to establish two separate property tax rates: a lower tax rate for residential property owners. What qualifies a home as a primary residence in Utah? Typically, you'll need to fill out a homestead exemption application with your county tax office. The Utah County Assessor's office classifies property, sets taxable values, and supports tax rate and collection processes. Property Tax Rates Salt Lake City's general property tax rate is .