Utah Property Tax 2026: 45% Primary Residential Exemption and Circuit Breaker

Utah's Primary Residential Exemption is one of the most generous owner-occupancy benefits in the United States: 45 percent of fair market value is exempted from taxable value, meaning only 55 percent is taxed. This 2026 guide explains how it works, the Circuit Breaker credit for seniors, the hardship Property Tax Abatement, and the September 15 appeal deadline.

How Utah Property Tax Works

Utah property tax is administered at the county level by 29 county assessors. The Utah State Tax Commission provides uniform oversight.

The Primary Residential Exemption

Under the Utah Constitution, Article XIII § 3, county assessors may exempt 45% of the fair market value of residential property used as the owner's primary residence (and up to one acre of associated land). This is applied automatically if the assessor has the property coded as primary residential.

The tax calculation

What qualifies as primary residence

• Home occupied by the owner as primary domicile for at least 183 consecutive days per year
• Single-family dwelling, condominium, or mobile home
• Land up to one acre

Declaring primary residence

If your property is not coded as primary residential, file a Primary Residential Property Declaration with the county assessor. Failing to file means paying tax on 100% of fair market value instead of 55% — a massive penalty.

Circuit Breaker Tax Credit

Utah's Circuit Breaker provides refundable property tax credits for qualifying low-income seniors.

Eligibility for 2026

• Age 67 or older by December 31
• Total household income not exceeding approximately $44,221 (Utah County 2026 — varies slightly by county)
• Utah resident
• Paid property tax on primary residence

Maximum credit

Approximately $1,110, sliding scale based on income. Lower incomes receive larger credits.

Homeowner's Credit variation

Utah code allows counties to offer "Homeowner's Credit" — a similar reduction for low-income seniors, administered by the county and reimbursed by the State Tax Commission. Check with your county auditor or treasurer.

Application

Apply with the county auditor or treasurer between January and September of the tax year. Annual application required.

Property Tax Abatement and Other Programs

Property Tax Abatement

For Utah residents experiencing hardship (not strictly age-based): a county-administered abatement may reduce or eliminate property tax for the current year. Apply with the county auditor with financial documentation.

Disabled Veteran Property Tax Exemption

Veterans with service-connected disability receive a deduction based on disability percentage:

• 10-29% disability: $100 abatement value
• 50-69%: 50% exemption of primary residence
• 100% disabled or KIA spouse: full exemption on primary residence

File with the county auditor.

Indigent Abatement

For Utah residents with very low income, a full property tax abatement can be granted on the primary residence. Strict income limits.

Appealing Your Assessment

Utah appeals go through the county Board of Equalization and the State Tax Commission.

Step 1: Informal review

Contact the county assessor after receiving the Notice of Valuation (typically July/August).

Step 2: County Board of Equalization

File formal appeal by September 15 of the tax year. Hearings in September/October.

Step 3: Utah State Tax Commission

Appeal BOE decisions to the State Tax Commission within 30 days.

Step 4: District Court

State Tax Commission decisions appealable to district court.

Payment Schedule

Utah property tax for the calendar year is due by November 30. Delinquent tax accrues 2.5% penalty plus interest at the statutory rate. After 5 years of delinquency, the county may sell the property at tax sale.

Frequently Asked Questions

What is the Utah Primary Residential Exemption?

A constitutional exemption (Article XIII § 3) that excludes 45% of fair market value from taxable value for primary residences plus up to one acre of land. Only 55% of the home's value is subject to tax. The exemption is automatic if the assessor has the property coded as primary residential — file a Declaration if it's not.

Who qualifies for Utah's Circuit Breaker credit?

Utah residents age 67+ by December 31 with household income not exceeding approximately $44,221 (2026 Utah County threshold; varies slightly by county). Maximum credit approximately $1,110. Apply annually with the county auditor or treasurer.

When is the Utah property tax appeal deadline?

File with the county Board of Equalization by September 15 of the tax year. If dissatisfied, appeal to the Utah State Tax Commission within 30 days, then to district court.

Are disabled veterans exempt from Utah property tax?

Partially or fully, depending on service-connected disability rating: 10-29% disability receives $100 abatement value; 50-69% receives 50% primary residence exemption; 100% disability or KIA surviving spouse receives full exemption on primary residence.

What if I rent out my Utah home?

If it's no longer your primary residence for 183+ consecutive days per year, the Primary Residential Exemption is lost — taxable value jumps from 55% to 100% of fair market value. You must notify the county assessor of the change. Rental property pays nearly double the tax of owner-occupied.