(A) Application. All owners of “residential property,” as defined in UCA § 59-2-102, shall submit an application to the county’s Board of Equalization for exemption from property taxes for residential property used as a primary residence no later than March 1 of the current tax year. The application shall include the following information:
(1) Property parcel number and location address;
(2) Name of the applicant;
(3) Basis of the applicants’ knowledge of the use of the property;
(4) Description of the use of the property;
(5) Evidence of domicile of the inhabitants of the property; and
(6) Signature of all owners of the property and a certification that the property is residential property.
(B) Exemption for late filing. In the event that an application is not timely filed, an exemption may be granted by the Board of Equalization on an individual appeal basis for the current tax year only. Applicants for exemption shall be accepted for the current year only.
(C) Partial exemptions. Except for those properties receiving a partial residential exemption which are required to file an application each year, the county’s Board of Equalization may require an owner of the residential property to file the application described in division (A) above only if:
(1) The residential property was ineligible for the residential exemption authorized under UCA § 59-2-103 during the calendar year immediately preceding the calendar year for which the owner is seeking to claim the residential exemption for that residential property; or
(2) The county’s Board of Equalization determines that there is reason to believe that the property no longer qualifies for the residential exemption in accordance with UCA § 59-2-103.
(D) Necessary information requested. The county’s Board of Equalization or assessor may request or collect information sufficient to verify the primary residence status and make the determination if the property is entitled to the residential exemption.
(E) Proof of primary residence. If an applicant requests that a property be designated as a primary residence, the residential exemption shall not be granted without clear and convincing evidence that the property serves as the primary residence. The burden of proof shall remain at all times with the applicant.
(Prior Code, § 1-8C-2) (Ord. 03-08, passed 5-20-2003)