Utah · Property tax exemptions for seniors · Updated Oct 2026
Utah property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in Utah that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in Utah is the 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.
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 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)
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.
Deadline: 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).
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.
Savings estimate for Utah
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
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 seniors: you own and live in the home, age 75. Change any answer to your own.
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 seniors property tax breaks in Utah
Who qualifies for property tax breaks for seniors in Utah?
Property Tax Deferral for Elderly Property Owners (Mandatory Senior Deferral): 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. Homeowner's Credit (Circuit Breaker Tax Abatement): 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. 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 seniors' property tax breaks in Utah?
Property Tax Deferral for Elderly Property Owners (Mandatory Senior Deferral): 2025 household income not more than $88,442. Homeowner's Credit (Circuit Breaker Tax Abatement): 2025 total household income under $44,221 (federal AGI plus nontaxable income such as Social Security) Indigent (Low-Income) Abatement and Hardship Abatement: 2025 household income under $44,221; counties also look at assets.
When is the deadline for seniors to apply in Utah?
Property Tax Deferral for Elderly Property Owners (Mandatory Senior Deferral): 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. Homeowner's Credit (Circuit Breaker Tax Abatement): 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: 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 seniors have to reapply every year in Utah?
Property Tax Deferral for Elderly Property Owners (Mandatory Senior Deferral): Every year; if you do not reapply, all deferred taxes become due the next year. Homeowner's Credit (Circuit Breaker Tax Abatement): Every year. Indigent (Low-Income) Abatement and Hardship Abatement: Every year.
Where do seniors 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 Property Tax Deferral for Elderly Property Owners (Mandatory Senior Deferral): Apply to your county with proof of ownership, income and assets, and written approval from each mortgage lender.