The exemption includes land attached to the primary dwelling place. The exemption excludes prior liens.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. Real Property: The Utah Homestead Exemption. This application must be submitted to the Property Valuation Administrator's ( PVA ) Office during the year in which exemption is sought. The states with the lowest effective property tax rates were concentrated in the South and West, while the highest were in the Northeast and Midwest. Bankruptcy exemptions play a large role in both Chapter 7 and Chapter 13 bankruptcy. It's important to know what property is exempt in your state. Residential exemption application, estimate taxes, and search property characteristics.