A. Definitions:
DOMICILE: The place where an individual has a true, fixed, permanent home and principal establishment, and to which place the person has (whenever the person is absent) the intention of returning. It is the place in which a person has voluntarily fixed the habitation of the person and the person's family, not for a mere special or temporary purpose, but with the present intention of making a permanent home.
1. After domicile has been established, two (2) things are necessary to create a new domicile: first, an abandonment of the old domicile; and second, the intention and establishment of a new domicile.
2. The mere intention to abandon a domicile once established is not of itself sufficient to create a new domicile; for before a person can be said to have changed a person's domicile, a new domicile must be shown.
3. The assessor and the board of equalization may refer to the administrative rules of the Utah state tax commission for guidance in reviewing the factors and evidence determinative of domicile.
PRIMARY RESIDENCE: The location where domicile has been established.
B. Residential Exemption: To qualify for the residential exemption, a property need not be owner occupied. Apartments and other rental housing used as a primary residence of the occupant(s) qualify for the residential exemption in accordance with section 8-2-2 of this chapter. A primary residence does not include property used for transient residential use, or condominiums used in rental pools. Only the primary residence, which is occupied more than six (6) months out of the year, qualifies for the residential exemption. The residential exemption is limited to up to one acre of land per residential dwelling unit on a single property description.
C. Partial Exemption For Mixed Commercial And Residential: A partial exemption may be applied against the property taxes of mixed commercial and residential property but it is presumed that the entire property is commercial. This presumption may be rebutted by the filing of the application referred to in subsection 8-2-2A of this chapter every year, which includes evidence of domicile of each qualifying resident. The county assessor may require additional information as necessary to make a determination of the percentage of the property qualifying for the residential exemption.
D. Partial Exemption For Nursing Homes: A partial exemption may be applied against the property taxes of qualifying nursing homes. In addition to the information required in subsection 8-2-2A of this chapter, the application, which must be filed every year, shall include the number of residents living at the facility and the number that have established their primary residence at the facility; the total square footage of the facility and the total nonresidential square footage. The county assessor may require additional information as necessary in order to determine the percentage of eligibility of the property for the exemption. (Ord. 2013-1030-O, 7-2-2013)