If you don't see an indication on your tax notice, and you don’t know if you qualify for the homeowner’s exemption, you need to call your county assessor’s office.
According to Part 7 – Property Owner’s Residential Exemption Termination Declaration in the 2021 TC-40 Utah Individual Income Tax Instructions:
You must notify the county when you have a primary residential property on which you have claimed the homeowner’s exemption and to which you are no longer entitled. You must also report on your Utah income tax return that you no longer qualify for the homeowner’s exemption on your primary residence.
Note: Do not complete Part 7 if you change your primary residence and were entitled to claim the homeowner’s exemption on your former residence and are entitled to claim the homeowner’s exemption on your new residence. If you are unsure about your homeowner’s exemption qualification, contact the county assessor’s office.
Enter "X" in Part 7 if you no longer are entitled to the homeowner’s exemption, and enter the code from the chart [included in the instructions] for the county in which the property is located.
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