Most residences in Utah receive the exemption. 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.Application for Exemption Instructions Details on how to fill out and mail your Property Taxation Exemption Form , PDF: Application for Exemption Property Tax. How to file for a Primary Residence Exemption: Step 1. Download and fill out a Primary Residence Application (PDF). Disabled applicants must complete form DTE 105E,. The deadline for all annual renewals is March 1. Find out if you qualify for the Primary Residence Exemption in Summit County, Utah. If you're eligible for the homestead exemption, the application process will vary depending on where you live. Ohio has a 1.30 percent effective property tax rate on owner-occupied housing value.