1. (1) The purpose of this rule is to provide guidance to property owners required to file an annual statement under Section 59-2-1102 in order to claim a property tax exemption under Subsection 59-2-1101(3)(a)(iv) or (v).

2. (2) The annual statement filed pursuant to Section 59-2-1102 shall contain the following information for the specific property for which an exemption is sought:

   1. (a) the owner of record of the property;
   2. (b) the property parcel, account, or serial number;
   3. (c) the location of the property;
   4. (d) the tax year in which the exemption was originally granted;
   5. (e) a description of any change in the use of the real or personal property since January 1 of the prior year;
   6. (f) the name and address of any person or organization conducting a business for profit on the property;
   7. (g) the name and address of any organization that uses the real or personal property and pays a fee for that use that is greater than the cost of maintenance and utilities associated with the property;

   8. (h) a description of any personal property leased by the owner of record for which an exemption is claimed;

      1. (i) the name and address of the lessor of property described in Subsection (2)(h);
   9. (j) the signature of the owner of record or the owner's authorized representative; and
   10. (k) any other information the county may require.

3. (3) The annual statement shall be filed:

   1. (a) with the county legislative body in the county in which the property is located;
   2. (b) on or before March 1; and

   3. (c) using:

      1. (i) Tax Commission form PT-21, Annual Statement for Continued Property Tax Exemption; or
      2. (ii) a form that contains the information required under Subsection (2).

KEY: taxation, personal property, property tax, appraisals

Date of Last Change: January 1, 2026

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: Art. XIII, Sec 2; 9-2-201; 11-13-302; 41-1a-202; 41-1a-301; 59-1-210; 59-2-102; 59-2-103; 59-2-103.5; 59-2-104; 59-2-201; 59-2-210; 59-2-211; 59-2-301; 59-2-301.3; 59-2-302; 59-2-303; 59-2-303.1; 59-2-305; 59-2-306; 59-2-401; 59-2-402; 59-2-404; 59-2-405; 59-2-405.1; 59-2-406; 59-2-508; 59-2-514; 59-2-515; 59-2-701; 59-2-702; 59-2-703; 59-2-704; 59-2-704.5; 59-2-705; 59-2-801; 59-2-918 through 59-2-924; 59-2-1002; 59-2-1004; 59-2-1005; 59-2-1006; 59-2-1101; 59-2-1102; 59-2-1104; 59-2-1106; 59-2-1107 through 59-2-1109; 59-2-1113; 59-2-1115; 59-2-1202; 59-2-1202(5); 59-2-1302; 59-2-1303; 59-2-1308.5; 59-2-1317; 59-2-1328; 59-2-1330; 59-2-1347; 59-2-1351; 59-2-1365; 59-2-1703