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File for a Business Personal Property Exemption

All tangible property is taxable, unless exemption is provided for by the Utah Constitution and enacted by the legislature.

Who is Exempt?

The Utah Legislature has exempted the following specific property and entities:

  • Livestock and farm machinery and equipment
  • Inventory held for resale in the normal course of business.
  • Household furnishings that are used exclusively at the owner’s home.
  • An exemption for small businesses with a Taxable Market Value of $28,400 and less is also available.
    • Please contact the Personal Property Division for specific details. 385-468-7999
  • Disabled veterans may qualify for an exemption based on percent of disability
      (Application required)
  • Blind individuals are entitled to an $11,500 exemption
      ( Exemption Application required)
    • Disabled veterans and Blind exemption questions please contact Tax Relief in the Salt Lake County Treasurer’s Office (385) 468-8300 Option 2
  • Religious institutions, charitable organizations and/or educational institutions (CRE)
    • Call Terrie Sherbon at 385-468-7226 for CRE exemption application information