On my Utah state tax return, what is "property owner's residential exemption"? i am asked to declare that i do not quality and i dont even know what it is.

Most homeowners in Utah receive a 45% exemption from property taxes on their homes (or “primary residence”). If you occupy your home for at least 183 consecutive days in the year, you likely qualify for this exemption.

If qualify for the exemption click "NO".  If you do not qualify then click "Yes".