| County Name |   | State |   | Number of Exemptions Claimed (per 100 Returns)** |   | Rank* |   |
  | Millard County |   | Utah |   | 294 |   | 1 |   |
  | Sanpete County |   | Utah |   | 289 |   | 2 |   |
  | Franklin County |   | Idaho |   | 288 |   | 3 |   |
  | Shannon County |   | South Dakota |   | 287 |   | 4 |   |
  | Juab County |   | Utah |   | 287 |   | 4 |   |
  | Maverick County |   | Texas |   | 285 |   | 6 |   |
  | Jefferson County |   | Idaho |   | 284 |   | 7 |   |
  | Madison County |   | Idaho |   | 284 |   | 7 |   |
  | Starr County |   | Texas |   | 284 |   | 7 |   |
  | Wade Hampton Census Area |   | Alaska |   | 283 |   | 10 |   |
  | Emery County |   | Utah |   | 283 |   | 10 |   |
  | Morgan County |   | Utah |   | 283 |   | 10 |   |
  | Rich County |   | Utah |   | 279 |   | 13 |   |
  | Utah County |   | Utah |   | 278 |   | 14 |   |
  | San Juan County |   | Utah |   | 276 |   | 15 |   |
  | Apache County |   | Arizona |   | 275 |   | 16 |   |
  | Duchesne County |   | Utah |   | 275 |   | 16 |   |
  | Clark County |   | Idaho |   | 273 |   | 18 |   |
  | Beaver County |   | Utah |   | 273 |   | 18 |   |
  | Box Elder County |   | Utah |   | 273 |   | 18 |   |
  | Sevier County |   | Utah |   | 273 |   | 18 |   |
  | Imperial County |   | California |   | 272 |   | 22 |   |
  | Presidio County |   | Texas |   | 272 |   | 22 |   |
  | Reagan County |   | Texas |   | 271 |   | 24 |   |
  | Cassia County |   | Idaho |   | 269 |   | 25 |   |
  | Santa Cruz County |   | Arizona |   | 267 |   | 26 |   |
  | Gaines County |   | Texas |   | 267 |   | 26 |   |
  | Hudspeth County |   | Texas |   | 267 |   | 26 |   |
  | Webb County |   | Texas |   | 267 |   | 26 |   |
  | Bingham County |   | Idaho |   | 266 |   | 30 |   |
  | Buffalo County |   | South Dakota |   | 266 |   | 30 |   |
  | Wasatch County |   | Utah |   | 266 |   | 30 |   |
  | Davis County |   | Utah |   | 265 |   | 33 |   |
  | Oneida County |   | Idaho |   | 264 |   | 34 |   |
  | Tooele County |   | Utah |   | 264 |   | 34 |   |
  | Grant County |   | Kansas |   | 263 |   | 36 |   |
  | Uintah County |   | Utah |   | 263 |   | 36 |   |
  | Bear Lake County |   | Idaho |   | 262 |   | 38 |   |
  | Fremont County |   | Idaho |   | 262 |   | 38 |   |
  | Crane County |   | Texas |   | 262 |   | 38 |   |
  | Hidalgo County |   | Texas |   | 262 |   | 38 |   |
  | Parmer County |   | Texas |   | 262 |   | 38 |   |
  | Cache County |   | Utah |   | 262 |   | 38 |   |
  | Franklin County |   | Washington |   | 262 |   | 38 |   |
  | Greenlee County |   | Arizona |   | 261 |   | 45 |   |
  | Caribou County |   | Idaho |   | 261 |   | 45 |   |
  | Kearny County |   | Kansas |   | 261 |   | 45 |   |
  | Ziebach County |   | South Dakota |   | 261 |   | 45 |   |
  | Yoakum County |   | Texas |   | 261 |   | 45 |   |
  | Yuma County |   | Arizona |   | 260 |   | 50 |   |
  | Haskell County |   | Kansas |   | 260 |   | 50 |   |
  | Edwards County |   | Texas |   | 260 |   | 50 |   |
  | Iron County |   | Utah |   | 260 |   | 50 |   |
  | Piute County |   | Utah |   | 260 |   | 50 |   |
  | Adams County |   | Washington |   | 260 |   | 50 |   |