The declaration contains a statement that "creates a rebuttable
presumption that the property owner and the property owner's spouse have domicile in Utah for income tax purposes."
Anyone claiming the residential exemption in Utah is also subject to Utah income tax. If you and your spouse own the property and claim the exemption, both of your incomes, regardless of where it is earned, may be subject to Utah state income tax. For most people, this isn't an issue. If you have concerns that it may affect you, please direct those questions to an income tax professional.