Utah · 2026
Utah property tax exemptions
✓ Verified August 2026 against official county pages — 2 sources linked below.
Exemptions lower the value your taxes are figured on — for most homeowners they're the easiest money on this page. Nearly every one has a filing date, though, and missing it usually costs you a year. The statewide programs and their deadlines are below; many counties and cities layer their own versions on top.
| Exemption | Deadline to file | What it's worth |
|---|---|---|
| Primary residential exemption (45%) | Declaration filed with the county assessor when required (new owners and county sweeps) | Removes 45% of market value from tax on your primary residence — you're taxed on 55%. One residence per household |
| Circuit breaker (renter/homeowner credit) | Apply with your county by September 1 | Income-tested relief for homeowners and renters 66+ (or surviving spouses) that abates part of the tax |
| Veterans with a disability exemption | Apply with your county | Exempts an indexed portion of taxable value scaled to the disability rating (and for surviving spouses/orphans) |
65 or older?
Start with the Circuit breaker (renter/homeowner credit) — Income-tested relief for homeowners and renters 66+ (or surviving spouses) that abates part of the tax. Deadline: Apply with your county by September 1.
Comparing states? Every state's senior program is in the senior property tax exemptions by state table.
How to file
Primary residential exemption (45%): File the residential declaration with your county assessor; rentals qualify when they're a tenant's primary residence.
Circuit breaker (renter/homeowner credit): Annual application with income documentation through the county auditor or treasurer.
Veterans with a disability exemption: File with VA documentation; renewal handled by the county.
Amounts and dates above are the statewide baseline — where counties or cities run their own versions, the local deadline and paperwork can differ. Confirm with your county assessor before relying on a date.
Exempted and still think the bill is high? The next lever is the value itself: how to appeal in Utah.
Common questions
- Does Utah have a senior property tax exemption?
- The senior-relevant program here is the Circuit breaker (renter/homeowner credit). Income-tested relief for homeowners and renters 66+ (or surviving spouses) that abates part of the tax. Deadline: Apply with your county by September 1.
- Do Utah exemptions apply automatically?
- Most don't — nearly every program starts with an application, and some must be renewed. Missing the filing window usually means waiting a year, so if you live in the home you own, check what you've claimed before anything else. Confirm details with your county assessor.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Utah State Tax Commission — primary residential exemption — checked 2026-08-12
- Utah County — valuation notice and appeals — checked 2026-08-12