Utah Property Tax Relief: Exemptions & How to File
Utah has 7 main property tax relief programs, administered through your County Assessor. Filing is free.
Biggest benefit
Exemption of up to $535,459 of taxable value for 2026 (100% disability). Amount equals the full limit multiplied by the veteran's disability percentage; no exemption for a disability rating below 10%.
Earliest common deadline
September 1
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Never pay to file a property tax exemption
Applying for a homestead, senior, veteran, or disability exemption is always free through your County Assessor. You do not need a middleman, and no one can file it "faster" for a fee.
Be skeptical of official-looking letters offering to file your homestead exemption, "designate" your homestead, or send you a copy of your deed for $50–$200. These are private solicitations, not government notices. When in doubt, contact your County Assessor directly using the phone number on your tax bill.
Utah property tax relief programs
Amounts, eligibility, deadlines, and the official source for each program.
| Program | Benefit | Who qualifies | Deadline | Source |
|---|---|---|---|---|
| Primary Residential ExemptionHomestead | 45% of fair market value exempted; property is taxed on only 55% of market value. Applies to the dwelling and up to one acre of land. | Must be the owner's primary residence. Part-year residential property qualifies if used as a primary residence for 183 or more consecutive calendar days in the tax year. One exemption per household. | Deadline varies — confirm locally | Official source ↗Utah Code §§ 59-2-102, 59-2-103, 59-2-103.5; Utah Const. art. XIII, § 3TC-473A / PT-24 (Residential Property Declaration; county forms vary) ↗ |
| Circuit Breaker - Renter RefundRenter Relief | Up to $1,412 refund, based on a sliding household-income schedule (rent year 2025 / 2026 filing). | Age 66+ · Income: Total household income must not exceed $44,221 (maximum income amount on the 2025 rent-year TC-90CB, line 11). · Must have lived in Utah for the entire prior year, financially supported yourself, and not be claimed as a dependent. Applicants under age 66 qualify only if an unmarried surviving widow/widower. One application per address. | December 31 | Official source ↗Utah Code § 59-2-1201 et seq. (Part 12, Renter's Credit / Circuit Breaker)Form TC-90CB, Renter Refund Application (Circuit Breaker Application) ↗ |
| Circuit Breaker - Homeowner's Credit / Low-Income AbatementTax Credit | Up to $1,412 of property tax abated based on income, plus an additional homeowner's valuation reduction equal to the tax on 20% of the home's fair market value. | Age 66+ · Income: Total household income must be less than $44,221 (2025 income; updated annually in Pub. 36). · Must own and occupy the home as a primary residence. Claimant must be 66 or older if born on or before Dec. 31, 1959, or 67 or older if born on or after Jan. 1, 1960; an unmarried surviving spouse of any age may also qualify. | September 1 | Official source ↗Utah Code §§ 59-2-1202, 59-2-1208 (Homeowner's Credit)Form TC-90H, Homeowner's Tax Credit Application / TC-90L, Low-Income Abatement Application (county forms vary) ↗ |
| Veteran with a Disability Property Tax ExemptionVeteran | Exemption of up to $535,459 of taxable value for 2026 (100% disability). Amount equals the full limit multiplied by the veteran's disability percentage; no exemption for a disability rating below 10%. | Service-connected disability of at least 10% (documented by a military-issued certificate of disability percentage). No exemption below 10%. · Claimant must be a Utah resident; exemption applies to the primary residence. May not claim a veteran's exemption in more than one county. | September 1 | Official source ↗Utah Code §§ 59-2-1903, 59-2-1904Form PT-025, Veteran with a Disability Property Tax Exemption Application ↗ |
| Active or Reserve Duty Armed Forces ExemptionVeteran | Exemption equal to the total taxable value of the claimant's primary residence. | Active or reserve member of the U.S. Armed Forces on active duty outside Utah at least 200 days in a continuous 365-day period; exemption applies to the claimant's Utah primary residence. | September 1 | Official source ↗Utah Code § 59-2-1902 |
| Blind ExemptionDisability | Up to $11,500 of taxable value of real and tangible personal property exempted. | Legally blind as defined by Utah Code § 59-2-1106 (vision no better than 20/200 when corrected); first-year application must include a signed statement from a licensed ophthalmologist. · Available to a legally blind Utah property owner, or their unmarried surviving spouse or minor orphans. | September 1 | Official source ↗Utah Code § 59-2-1106 |
| County Indigent (Hardship) AbatementTax Deferral | Abatement of 50% of the current-year total tax, or a maximum of $1,412, whichever is less (2025 amount). The county may also grant a deferral of taxes. | Age 67+ · Applicants under age 65 qualify only if the county finds they have a disability or extreme hardship. · Income: Total household income less than the maximum certified for the homeowner's credit ($44,221 for 2025). Liquid assets generally may not exceed 20 times the prior-year tax. · Must own and reside in the residence for at least 10 months of the year and be unable to pay the tax when due. | September 1 | Official source ↗Utah Code §§ 59-2-1107, 59-2-1108, 59-2-1109 |
For veterans
In most states a higher VA disability rating unlocks a larger — often total — property tax exemption.
Trusted Resources
Trusted tools to help you claim what you've earned
VA Claims Academy
A 100% VA disability rating unlocks full property tax exemptions in most states. VA Claims Academy helps veterans pursue the rating increases they may be owed.
Visit VA Claims Academy →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
For seniors
Planning ahead protects your exemption and your home.
Trusted Resources
Trusted tools to help you claim what you've earned
CareSifter — Find trusted senior care
Property tax relief is one piece of aging in place affordably. CareSifter helps families compare in-home care, assisted living, and senior services.
Explore CareSifter →*Trust & Will — Estate planning made simple
Keeping a homestead exemption in the family often depends on how the home is titled. Trust & Will makes wills, trusts, and transfer-on-death deeds affordable and online.
Start with Trust & Will →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
Utah property tax relief FAQ
What property tax exemptions are available in Utah?
Utah offers 7 main property tax relief programs: Primary Residential Exemption, Circuit Breaker - Renter Refund, Circuit Breaker - Homeowner's Credit / Low-Income Abatement, Veteran with a Disability Property Tax Exemption, Active or Reserve Duty Armed Forces Exemption, Blind Exemption, County Indigent (Hardship) Abatement. Each is administered through your County Assessor.
How do I apply for a property tax exemption in Utah?
You apply through your County Assessor — for free. Most exemptions require a one-time application by the deadline; check each program for its form and cutoff date. You never need to pay a third party to file.
Is filing for a Utah property tax exemption free?
Yes. Filing is always free through your County Assessor. Letters offering to file your homestead exemption for a fee are private solicitations, not government notices.
Compare Utah to other states by relief type
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