Homestead, senior, veteran, disability and surviving-spouse breaks in Utah: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
See the ruleshomestead exemption
Yessenior break
$535,459disabled veterans
See belowhomestead deadline
0.52%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Homeowner's Credit (Circuit Breaker Tax Abatement), Veterans with a Disability Exemption, Blind Exemption
Where to apply in Utah
Your county runs every program. The county assessor applies the primary residential exemption; the county treasurer or auditor (in Salt Lake County, the Treasurer's tax relief office) takes applications for the veteran, blind, low-income and senior programs.
Your home is taxed on only 55% of its market value (a 45% reduction), on up to one acre of land.
Who qualifies
Residential property used as a primary residence (yours, or a full-time tenant's). Only one primary residence per household. A part-year residence qualifies if used as a residence for at least 183 consecutive days in the year.
How to apply
Usually applied automatically by the county assessor. Your county may ask you to sign a residential exemption declaration or statement of primary residence; return it to the county assessor if asked.
Deadline
No fixed statewide deadline; answer any county request for a declaration by the date on it.
Renewal
Automatic; the county may ask you to confirm with a signed declaration.
Your tax is figured on 20% less of your home's market value, plus a credit of up to $1,412 for 2026 (the credit is smaller as income rises).
Who qualifies
You own and live in the home as of January 1 and owned it the whole year, lived in Utah all year, and are 67 or older by December 31, 2026 (the law says 66 if born in 1959 or earlier, 67 if born in 1960 or later), or are an unmarried surviving spouse of any age. You cannot be claimed as a dependent on someone else's tax return. Must be a U.S. citizen or legally present.
Income limit
2025 total household income under $44,221 (federal AGI plus nontaxable income such as Social Security)
How to apply
Apply to your county (in Salt Lake County, the Treasurer's office) on the county's form. Bring a full copy of your 2025 federal tax return, or W-2s and 1099s for everyone in the household if you did not file.
File with your county before September 1 of the tax year (Utah Code §59-2a-303 says 'before September 1'; the Tax Commission's Pub 36 and Salt Lake County say 'by September 1'), so file by August 31 to be safe. A county may extend to December 31 for good cause (§59-2a-108).
Indigent (Low-Income) Abatement and Hardship Abatement
The county can cut your tax by 50% or $1,412, whichever is less. Counties may also offer a low-income deferral (you pay later; interest accrues at half the normal rate).
Who qualifies
You own and live in the home at least 10 months of the year, cannot pay the tax when due, and are 65 or older, or are under 65 with a disability or extreme hardship. Granted at the county's discretion.
Income limit
2025 household income under $44,221; counties also look at assets
How to apply
Apply to your county with proof of ownership, income (2025 tax return), assets (bank and retirement statements) and, if under 65, proof of disability or a statement of hardship.
On or before September 1 of the tax year (Utah Code §59-2a-402). The county must give you one more year for illness, a death in the family, or reasons beyond your control.
Renewal
Every year.
Law
Utah Code §59-2a-101(18); §59-2a-401; §59-2a-402; Part 7 (discretionary deferral)
Property Tax Deferral for Elderly Property Owners (Mandatory Senior Deferral)
You can put off paying the current year's tax on your home until later. Interest accrues on the deferred tax. It is not forgiven: it is due when you sell, stop reapplying, or the home passes to anyone but a surviving spouse.
Who qualifies
You are 75 or older, the home is your single-family primary residence, and as of January 1, 2026 either its assessed value is not more than the county median or you have owned it 20 straight years. You have no delinquent taxes, every mortgage holder agrees in writing, you are not claimed as a dependent, and household liquid assets are under 20 times the 2025 tax on the home.
Income limit
2025 household income not more than $88,442
How to apply
Apply to your county with proof of ownership, income and assets, and written approval from each mortgage lender.
Deadline
On or before September 1 of the tax year (Utah Code §59-2a-902). If you were approved the year before, the county must give you one more year to reapply.
Renewal
Every year; if you do not reapply, all deferred taxes become due the next year.
Law
Utah Code §59-2a-101(9); Title 59, Chapter 2a, Part 9 (§59-2a-901 to -902)
Your VA disability percentage times $535,459 (the 2026 limit) comes off the taxable value of your home. A 100% rating or individual unemployability gets the full $535,459. Unused exemption can go toward vehicle fees or other personal property. Surviving spouses and minor orphans of service members killed in action or who died in the line of duty get a full exemption.
Who qualifies
A veteran with a service-connected disability of at least 10%, or the unmarried surviving spouse or minor orphan of a disabled veteran or of a veteran killed in action or who died in the line of duty. The home must be the applicant's primary residence (not a rental). No citizenship test applies.
How to apply
File the county's disabled veteran exemption application with your county (Salt Lake County Treasurer). Attach your discharge papers (DD-214) and a VA letter dated within the last year showing your combined disability percentage and its effective date.
By September 1 of the tax year. The county must give you one more year if the VA decision came in an earlier year or for illness, a death in the family, or similar reasons.
Renewal
One-time after approval, unless your rating, ownership or occupancy changes, you use it on vehicles, or you buy a new home.
The first $11,500 of taxable value of your home and personal property is exempt.
Who qualifies
A legally blind owner (20/200 or worse in the better eye with correction, or field of vision 20 degrees or less), or the blind person's unmarried surviving spouse or minor orphans. No age or income limit.
How to apply
Apply to your county. The first application needs a signed statement from an ophthalmologist.
Deadline
On or before September 1 of each year; the county may extend to December 31 for good cause (Utah Code §59-2-1106(2)).
Renewal
Every year: the statute says you must apply on or before September 1 in each year (Utah Code §59-2-1106(2)). The eye doctor's statement is needed only with your first application; Salt Lake County asks for an updated letter every 10 years.
Your whole primary residence is exempt from property tax for the year (Salt Lake County applies it on up to one acre).
Who qualifies
Active or reserve members of the U.S. Armed Forces who served on active duty outside Utah at least 200 days in a continuous 365-day period beginning in the prior year.
How to apply
Apply to your county with military orders, a DD-214 or a commanding officer's letter showing the qualifying days.
Deadline
By September 1 of the year after the year of qualifying service.
Renewal
Apply in the year after each qualifying period of service; one exemption per period of service (Utah Code §59-2a-602).
Every relief program except the primary residential exemption needs an application to your county by September 1, and most must be renewed every year.
The income limit ($44,221 for 2025 income) counts nontaxable income such as Social Security, not just your taxable income.
Except for the veteran exemption, you must be a U.S. citizen or legally present in the U.S. to get tax relief.
Savings estimate for Utah
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Utah
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Utah
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Utah
Is there a homestead exemption in Utah?
Yes: the Primary Residential Exemption. Your home is taxed on only 55% of its market value (a 45% reduction), on up to one acre of land. Who qualifies: Residential property used as a primary residence (yours, or a full-time tenant's). Only one primary residence per household. A part-year residence qualifies if used as a residence for at least 183 consecutive days in the year.
When is the deadline to apply for the homestead exemption in Utah?
No fixed statewide deadline; answer any county request for a declaration by the date on it.
Do I have to reapply for the homestead exemption every year in Utah?
Automatic; the county may ask you to confirm with a signed declaration.
Are there property tax breaks for seniors in Utah?
Homeowner's Credit (Circuit Breaker Tax Abatement): Your tax is figured on 20% less of your home's market value, plus a credit of up to $1,412 for 2026 (the credit is smaller as income rises). Indigent (Low-Income) Abatement and Hardship Abatement: The county can cut your tax by 50% or $1,412, whichever is less. Counties may also offer a low-income deferral (you pay later; interest accrues at half the normal rate). Property Tax Deferral for Elderly Property Owners (Mandatory Senior Deferral): You can put off paying the current year's tax on your home until later. Interest accrues on the deferred tax. It is not forgiven: it is due when you sell, stop reapplying, or the home passes to anyone but a surviving spouse.
Do disabled veterans get a property tax exemption in Utah?
Veterans with a Disability Exemption: Your VA disability percentage times $535,459 (the 2026 limit) comes off the taxable value of your home. A 100% rating or individual unemployability gets the full $535,459. Unused exemption can go toward vehicle fees or other personal property. Surviving spouses and minor orphans of service members killed in action or who died in the line of duty get a full exemption.
Where do I apply for property tax exemptions in Utah?
Your county runs every program. The county assessor applies the primary residential exemption; the county treasurer or auditor (in Salt Lake County, the Treasurer's tax relief office) takes applications for the veteran, blind, low-income and senior programs.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.