Utah Property Tax Exemptions: Homestead, Senior and Veteran Relief

Utah's primary residential exemption is a 45% exemption on the market value of qualifying primary residential property, so it is taxed on 55% of fair market value. The home must be occupied as a primary domicile for at least 183 consecutive days in a calendar year by the owner-occupant(s) or a full-time tenant, and only one primary residential exemption may be claimed per household in Utah.

For the primary residential exemption, file Form TC-473A (or PT-24 for a home under construction), signed by every registered owner, with the county board of equalization. Under Utah Code § 59-2-103.5 as amended by 2026 S.B. 238, beginning January 1, 2027, owners must file TC-473A when ownership changes, when the property was ineligible the prior year, or when the county determines it may no longer qualify. Other relief (veteran, blind, low-income abatement, circuit breaker homeowner credit, deferrals) is handled by county officials, using the Tax Commission's forms (PT-25 veteran with a disability, PT-31 blind, TC-90L low-income abatement, TC-90H homeowner's credit, TC-90CB renter refund).

Primary residential exemption: on or before September 15; the county board of equalization cannot accept applications after September 15, and a missed deadline may mean the home is taxed at 100% of market value that year. Veteran, blind, indigent abatement/deferral and circuit breaker homeowner credit: file with the county by September 1 (blind, abatement and homeowner credit annually). Active-duty exemption: by September 1 of the year after the qualifying service. Renter's credit: file annually with the state by December 31.

Circuit breaker homeowner's credit (2025 table): for owner-occupants 66 or older or a surviving spouse, who provide their own financial support, were Utah residents all year, and have household income under $42,623; credit up to $1,312 based on annual household income, filed annually with the county by September 1. Qualifying homeowners also get a homeowner's valuation reduction: a credit equal to the tax on 20% of the residence's fair market value. Indigent abatement (discretionary county program): for people 65 or older, disabled, or in extreme hardship with income under $42,623 who reside at the property at least 10 months a year; the abatement is half the tax due or $1,312, whichever is less. Indigent deferral (discretionary): all or any portion of the tax may be deferred with interest until the property changes hands, with mortgage or trust deed holder approval and no income-producing assets. CB75+ deferral: for owners 75 or older (by year end) with income under $85,246 and household liquid resources less than 20 times the prior year's taxes, on an owner-occupied residence that meets a home-value test tied to 100% of the county median property value or has been continuously owned by the same owner for 20+ years; all or any portion of the tax may be deferred with interest until the property changes hands, filed annually with the county by September 1.

A veteran with a disability of more than 10%, or an unmarried surviving spouse or minor orphans, may receive an exemption on the primary residence and non-business personal property of up to $521,620 in taxable value (2025 table), based on the percentage of disability. File with the county by September 1 with proof of service and disability (Form PT-25). Active-duty service members with at least 200 days of active duty in a continuous 365-day period outside the state, beginning in the prior year, may exempt the total taxable value of their primary residence (file by September 1 of the year after the service).

A legally blind owner (or unmarried surviving spouse or minor orphans) may receive an exemption of $11,500 in taxable value on real and personal property, with no income requirement; file annually by September 1 with an ophthalmologist's signed statement. Disabled homeowners with income under $42,623 may also qualify for the indigent abatement or deferral.

Circuit breaker renter's credit: renters meeting the same age and income tests as the homeowner's credit may receive up to $1,312 based on household income and rent paid, filed annually with the State Tax Commission by December 31 (Form TC-90CB). Counties may also accept less than the full tax or defer taxes in hardship cases under Utah Code § 59-2-1347.

The annual Notice of Property Valuation and Tax Changes arrives in July or August. To appeal the market value (not the tax rate), file with the county board of equalization by the later of September 15 or 45 days after the notice's mailing date. A board of equalization decision may be appealed to the State Tax Commission within 30 days of the decision, filed with the county auditor.