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.)

Individuals who lease/own property that is located on real property owned by a government or 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.

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.

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