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. The homestead can't exceed one acre in a city or 160 acres in a rural area.Disabled applicants must complete form DTE 105E,. How to file for a Primary Residence Exemption: Step 1. Download and fill out a Primary Residence Application (PDF). Typically, you'll need to fill out a homestead exemption application with your county tax office. You can search for their homestead records (up to 1908) at the Heritage Center for free. Disabled applicants must complete form DTE 105E,. 1) Look at your tax notice. Where it is describing your property it will either say "Primary Land And Buildings" or Secondary Land and Buildings".