The Homestead Exemption in Utah

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.