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.
New Privilege Exemption