Utah · Property tax exemptions for people with disabilities · Updated Oct 2026

Utah property tax exemptions for people with disabilities (2026)

Every statewide property tax break in Utah that our guide lists for homeowners with a disability, including senior breaks that also cover people with disabilities. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for people with disabilities in Utah is the Blind Exemption. The first $11,500 of taxable value of your home and personal property is exempt.

Worth
$11,500
Income limit
None listed in our sources
Deadline
On or before September 1 of each year; the county may extend to December 31 for good…

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Property tax breaks for people with disabilities in Utah

Disability

Blind Exemption

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.
Law
Utah Code §59-2-1106

Source: official page

Low income

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).

For people with disabilities: 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.

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.
Deadline
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)

Source: official page

How to apply, step by step

Blind Exemption

  1. Apply to your county.
  2. 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.

Indigent (Low-Income) Abatement and Hardship Abatement

  1. 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.

Form: County tax relief application (Salt Lake County information sheet)

Deadline: 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.

Savings estimate for Utah

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

Utah median effective rate: 0.52% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective 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). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for Utah

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for people with disabilities: you own and live in the home and have a permanent disability. Change any answer.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

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.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about people with disabilities property tax breaks in Utah

Who qualifies for property tax breaks for people with disabilities in Utah?

Blind Exemption: 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. Indigent (Low-Income) Abatement and Hardship Abatement: 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.

Is there an income limit for people with disabilities' property tax breaks in Utah?

Blind Exemption: no income limit is listed in our sources. Indigent (Low-Income) Abatement and Hardship Abatement: 2025 household income under $44,221; counties also look at assets.

When is the deadline for people with disabilities to apply in Utah?

Blind Exemption: On or before September 1 of each year; the county may extend to December 31 for good cause (Utah Code §59-2-1106(2)). Indigent (Low-Income) Abatement and Hardship Abatement: 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.

Do people with disabilities have to reapply every year in Utah?

Blind Exemption: 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. Indigent (Low-Income) Abatement and Hardship Abatement: Every year.

Where do people with disabilities apply for property tax breaks 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. For the Blind Exemption: Apply to your county.

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