According to new data from Summit County, less than half of the homes in the county are occupied by full-time residents. The majority of residential units in the county are classified as second homes.

Countywide, there are 12,946 non-primary homes and 12,689 primary homes, according to the Summit County Community Development Department. North Summit is the only area in the county with more primary homes than secondary homes.

Although primary residents may have a tendency to complain when the roads become crowded and the grocery store lines grow, Summit County Assessor Steve Martin said the second homeowners provide necessary tax revenue for the county without using as many of the services, like law enforcement or animal control, year-round.

Non-primary residents pay taxes on 100 percent of their properties’ assessed value when it comes to property taxes, while a primary resident only pay taxes on 55 percent of the property’s value, Martin said.

On a $100,000 house, a non-primary resident would pay approximately $1,000 a year in property taxes compared to a primary resident who would pay around $550 a year.

There are drawbacks however; County Manager Bob Jasper said that while second homeowners do bring in additional taxes and help the economy, they also can make for a less cohesive community.

"When half of the residents do not live here full time, they don’t have as much invested in the area and it can make for a less solid community," said Jasper. "The Sheriff’s office has to protect empty houses instead of neighbors looking out for neighbors. When suddenly you have triple the normal the population for certain weeks, it can strain services."

In 1983, Utah legislators began creating provisions for primary residents because property values were rising sharply and the tax burden was becoming too much for many residents, Martin said.

"It was a way to reward residents who could vote," he said. "Those who don’t live here full time can’t vote, so they can’t really affect any changes in the law that would lower their property taxes. It used to be primary residents got 12 percent off their homes’ assessed value. Right now, it is at the maximum, 45 percent off. On good years the state doesn’t back off and on bad years they can’t add."

The Assessor’s office has taken a tough stand on who receives the primary resident tax exemption, according to Martin. Residents must prove they are year round residents and the Assessor’s office tracks changes in property ownership.

"Because there are so many non-primary residents, we can’t just guess and assume everyone lives here full time," Martin said. "If second homes are rented out long-term, then they can receive the property tax exemptions, but we are always monitoring for fraudulent cases. We cross-check with Park City’s nightly rental listings and make sure people aren’t just renting to their own cooperation or charging $1 a year just to say they have a full-time renter."

Martin added that the tax burden is constantly shifting, and every time primary residents’ taxes go down, someone else pays the difference.