Yes, this question refers to the Utah Primary Residential Exemption that applies to residents of Utah who own or rent a qualifying residence in the State of Utah.
If you reside in Utah and have your primary residence in the state, then you would answer "No" to the question, "Do you declare that you no longer qualify...?"
If, however, you no longer reside in Utah and/or your primary residence is outside the state, then you would answer "Yes" to indicate that you are no longer claiming this exemption.
You may need to apply with the county assessor to receive this exemption on your property taxes. Read more here: Utah
Property Tax Commission
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