Utah Property Tax Relief: The 45% Residential Exemption, the Circuit Breaker, and Help for Veterans and Blind Owners

Utah doesn’t have one big homestead program. Instead, every primary home gets a 45% reduction in taxable value automatically, and a set of smaller programs help older, low-income, disabled, blind and military homeowners on top of that [1][2]. Renters 66 and older can get money back, too [5].

The 45% primary residential exemption

Utah taxes residential property used as a primary residence on 55% of its fair market value. The law calls this a residential exemption equal to a 45% reduction in value [1][2]. It’s based on how the home is used, not on the owner’s income [1][2].

The limits [2]:

• Only one primary residence per household gets the exemption.
• A home used as a residence for part of the year qualifies if it’s lived in for 183 or more consecutive days that year.
• No more than one acre of land per residential unit counts.

A second home that isn’t anyone’s primary residence doesn’t get the reduction [1][2].

A new application rule starting in 2027

A 2026 law, S.B. 238, adds an application step. Beginning January 1, 2027, an owner has to file Form TC-473A with the county board of equalization when the property changes hands, when it didn’t qualify the year before, or when the county has reason to believe it no longer qualifies [1]. The deadline is September 15, and the county can’t accept a late application. Missing it can cost you the 45% exemption for that year [1].

Circuit breaker: the homeowner’s credit and the renter refund

Utah’s circuit breaker helps older Utahns with modest incomes [4]. For the 2025 year, you may qualify if [3][4][5]:

• you were 66 or older on December 31, or you’re a widow or widower of any age,
• you lived in Utah for the entire year and provided your own financial support, and
• your 2025 household income was less than $44,221.

The amount slides with income. The most anyone gets is $1,412, for household incomes of $15,033 or less [3][4]. The smallest credit in the 2025 table is $262, near the top of the income range [4].

Homeowners apply for the homeowner’s credit on Form TC-90H with the county where the home is, by September 1, 2026 [6]. Only the tax on your primary residence counts [6].

Renters (and mobile home owners who rent a lot) apply for a refund on Form TC-90CB with the Utah State Tax Commission. The form for rent paid in 2025 is due December 31, 2026, and you can file it online through Taxpayer Access Point at tap.utah.gov [6]. The refund is based on your income and a share of the rent you paid [3][5].

Low-income abatement and deferral

If a homeowner still can’t afford the tax, the county can help in two more ways.

Low-income abatement. For 2025, a qualifying homeowner with household income under $44,221 can have the tax cut by 50% or $1,412, whichever is less [3]. It’s meant for older owners, and for younger owners with a disability or extreme hardship, who live in the home most of the year and can’t pay the tax when due [7]. Apply with your county by September 1 [3][7].

Deferral. A county may also defer some or all of your property tax until the home is sold or changes owners [7]. There’s no delinquency penalty, but interest accrues each year, and you must include a clearance statement from your mortgage holder [7]. The Tax Commission says deferral has no income limit, and an owner is protected from tax sale while the deferral lasts [7].

Veterans and active duty service members

Veterans with a disability. A veteran with a service-connected disability rated at least 10%, or the veteran’s unmarried surviving spouse or minor orphans, can exempt part of the residence’s taxable value [3]. The exemption is the disability percentage times the state’s exemption amount, which the Tax Commission lists at $535,459 [3][8]. A 100% rating gets the full amount; a rating below 10% gets nothing [3]. You apply with your county and include proof of military service and of the disability [3].

Active duty. A member of the U.S. Armed Forces, active or reserve, who served on active duty outside Utah for at least 200 days in a continuous 365-day period beginning in the prior year can exempt the full taxable value of a primary residence [3]. Apply by September 1 of the year after the qualifying service [3].

Blind homeowners

A legally blind property owner, or the owner’s unmarried surviving spouse or minor orphans, can exempt up to $11,500 of taxable value [3]. Apply with your county by September 1. The first year’s application needs a statement signed by an ophthalmologist [3].

Where to apply

All of the homeowner programs above run through your county: the assessor for the residential exemption, and the auditor or treasurer’s office for the credit, abatement, deferral and exemptions [3][7]. The renter refund is the one that goes to the Tax Commission [6]. Each county’s rules for deferral and hardship are a little different, so call yours before September.