Utah Property Tax Exemptions 2026: Homestead, Senior, Veteran & Disability
Utah (UT) homeowners have several ways to legally reduce their property tax bill — homestead reductions, senior credits, veteran exemptions, and disability programs. This page lists every Utah property tax exemption available in 2026, who qualifies, dollar amounts, and how to apply.
Quick answer: The most common Utah property tax exemption is the general homestead reduction for owner-occupied primary residences. Additional savings stack on top for residents who are age 65+, disabled, a disabled veteran, or a surviving spouse. Most Utah exemptions require a one-time application with the local county assessor; some need annual income recertification.
How much can a Utah homeowner save with the homestead exemption?
For a median Utah home valued at $455,000 (current annual tax $2,412), the general homestead reduction alone is worth roughly:
All Utah property tax exemptions at a glance
| Exemption | Who qualifies | Benefit | Typical savings |
|---|---|---|---|
| Homestead (general) | Owner-occupied primary residence | ~$5,000 value reduction | $27/yr est. |
| Senior / Age 65+ | Owner-occupied; age 65+; often income-capped | Additional reduction or freeze | $200 – $2,000/yr |
| Disabled veteran | Service-connected disability rating | Up to 100% exemption in many states | $1,000 – full bill |
| Disability (non-veteran) | Permanent total disability | Reduction + sometimes freeze | $200 – $1,500/yr |
| Surviving spouse | Of veteran, first responder, or senior | Continuation of decedent's exemption | Same as deceased's benefit |
| Agricultural / farm | Active agricultural use | Use-value assessment instead of market | 30% – 80% lower bill |
Estimated savings use Utah's effective property tax rate of 0.53% on the median home value of $455,000. Your actual savings depend on your county assessor's millage and how exemptions are applied to assessed (vs. market) value.
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.
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.
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.
Now check your county's actual rate
Exemptions reduce the taxable amount — but the millage your county charges is what determines the bill. See the 2026 effective rate for every Utah county.
Browse Utah Counties → Read the full Utah guideUtah State Tax Commission — Primary Residential Exemption · Utah Property Tax — Primary Residential Exemption · Salt Lake County — Circuit Breaker Tax Abatement · Utah County — Tax Relief · Utah Property Tax — Tax Relief Standards of Practice 3 · Utah Code Title 59 (Revenue and Taxation). Exemption amounts and filing deadlines verified against the 2025-2026 legislative sessions and official state publications. Always verify with your local assessor before filing — programs change annually. This page is informational and is not tax or legal advice.