|New for 2014
Utah State Legislature House Bill 67- Primary Residential Exemptions for Personal Property in Qualified Residential Property (59-2-103)
The 45% primary residential exemption is applied to household furnishings, furniture and equipment owned by the owner of a dwelling unit that is used exclusively as the primary residence of a tenant. It is the landlord’s (not the tenant’s) property that is exempt.
- Residential Property means property used for residential purpose as a primary residence.
- Residential Rental Property household furnishing, furniture and equipment qualify for the primary residential exemption under 59-2-103(30)(a) if:
- It is used exclusively within a dwelling unit that is the primary residence of a tenant.
- Owned by the owner of the dwelling unit that is the primary residence of a tenant.
- The exemption does not include property used for transient residential use (59-2-103(32)(B)(ii)).
Utah State Legislature House Bill 35-Revision for Inconsequential Personal Property Exemption (59-2-1115)
The taxable tangible personal property of a taxpayer is exempt from taxation if the taxable tangible personal property has a total aggregate fair market value per county of $10,000 or less.
- Personal Property exempt from taxation if total aggregate fair market value per county has been raised from $4,000 to $10,000. (59-2-1115(2)(a))
- $10,000 exemption effective 1/1/2014.
PHYSICAL & MAILING ADDRESS
Weber County Assessor's Office
2380 Washington Blvd Ste 380
Ogden, UT 84401
8 a.m. to 5 p.m.
Weber County Assessor