What I've read on Utah.gov, seems like Utah allows property owners to claim this exemption if they rent out their property to long-term tenants, as long as tenant lives over 183 days/year in the property.
Now, my question is: does the owner have to be necessarily a Utah resident to claim the exemption on an investment property (occupied by a long-term tenant which claims the house as his/her permanent residence) or can the owner be a non-resident (living in a different state)?
