Utah Homestead Exemption: 45% Residential Exemption and How to Apply

Utah does not call its main property-tax break a homestead exemption. The benefit homeowners are looking for is the primary residential exemption in Utah Code 59-2-103, which takes 45% off the fair market value of a primary residence before the tax is figured. Your county assessor and county board of equalization run it, and the Utah State Tax Commission says applications are due on or before September 15. Starting January 1, 2027, owners must file Form TC-473A after a change in ownership and in a few other situations. For other states, see our guide to homestead exemptions by state.

Information last verified on October 7, 2026. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers Utah's primary residential exemption under Utah Code 59-2-103 and 59-2-103.5, the property tax relief programs in Title 59, Chapter 2a (homeowner's credit, renter's credit, indigent abatement, veteran and active duty exemptions, and the elderly deferral), the blind exemption in 59-2-1106, the creditor homestead in Title 78B, Chapter 5, and the probate homestead allowance in 75-2-402. It does not cover county-specific procedures beyond what the state publishes, assessment limits or truth-in-taxation rate rules, business property, or the law of other states.

What is the homestead exemption in Utah?

Utah's statewide break for a home is the primary residential exemption. Utah Code 59-2-103 provides that, "for a calendar year, the fair market value of residential property located within the state is allowed a residential exemption equal to a 45% reduction in the value of the property." Put another way, a qualifying home is taxed on 55% of its market value.

The exemption follows how the home is used, not only who owns it. It applies to an owner-occupied home and also to a home that a tenant occupies as a primary residence. A household may have only one primary residential exemption in Utah, except that each rental home that is a tenant's primary residence can qualify.

Land counts only up to a limit. Section 59-2-103 states: "No more than one acre of land per residential unit may qualify for the residential exemption described in Subsection (3)."

Who is eligible

The Tax Commission explains the occupancy test: "A primary residence is defined as a dwelling occupied as a primary domicile for at least 183 consecutive days in a calendar year ..." The person living there can be the owner or a full-time tenant. A home used as a residence for only part of the year can still qualify as part-year residential property if it is used that way for 183 or more consecutive days, with an application that certifies the use.

For a rental home, the owner provides the declaration. According to the research for this article, a county may ask the owner for a lease but may not contact the tenants.

How and when to apply

The rules through 2026

Under the version of Utah Code 59-2-103.5 in effect through 2026, the exemption normally continues without a new filing. A county may adopt an ordinance that requires an application. In a county without such an ordinance, an owner who receives the assessor's notice after a change in ownership must return a signed declaration within 90 days. If it is not returned, the assessor sends a second notice, and an owner who still does not file within 30 days loses the exemption for that year unless an appeal to the county board of equalization succeeds or the county finds the home eligible as part-year residential property.

The rules starting January 1, 2027

The 2026 Legislature rewrote section 59-2-103.5 (Senate Bill 238, Chapter 282 of the 2026 General Session), effective January 1, 2027. Under the new version, an owner must file an application with the county board of equalization before the county applies the exemption in any of these situations:

• the property was not eligible for the exemption in the previous year;
• an ownership interest in the property changes; or
• the board has reason to believe the property no longer qualifies.

The county ordinance option and the 90-day declaration are replaced by this single rule. The Tax Commission's primary residential exemption page says that, beginning January 1, 2027, owners in these situations must file Form TC-473A with the county board of equalization. If you are building a home, the Tax Commission lists Form PT-24 for a home under construction.

The September 15 deadline

The Tax Commission states: "Applications must be submitted to the local County Board of Equalization on or before September 15." Under section 59-2-103.5 (in both the current and the 2027 versions), the board may not accept an application filed after the later of September 15 of the calendar year or the end of the 45-day period after the county auditor's notice under section 59-2-919.1. Late applications are otherwise refused, although the Tax Commission may require counties by rule to accept them in some circumstances.

Buying or selling a home

The exemption stays with the property's use, not the person. The Tax Commission warns: "The primary residential exemption does not automatically transfer to new owners after a property transfer." A buyer who will live in the home, or rent it to a full-time tenant, should check with the county board of equalization about filing.

If the home stops qualifying

Under section 59-2-103.5 as in effect from July 1, 2026, an owner whose property no longer qualifies must file a written statement with the county board of equalization and report it on the Utah individual income tax return for that year, unless the owner simply moved from one qualifying primary residence to another. A residential exemption claim is also considered when Utah determines a person's domicile for income tax. The research for this article did not locate the back-tax or penalty amounts for a wrongly claimed exemption.

Homeowner's credit for older owners

The homeowner's credit (often called the circuit breaker) is a property tax credit for older owners with limited household income. An approved claimant gets two things: the tax on the home is figured on 35% of its market value instead of the usual 55% (Utah Code 59-2a-101(21) and 59-2a-302), and the credit is then applied against that tax. It is paid from the state General Fund and applied by the county. Section 59-2a-303 limits it: "A homeowner's credit under this part may not exceed the claimant's property tax liability for the residence for the year in which the claimant applies for a homeowner's credit under this part."

Who is eligible

Under section 59-2a-101 and the Part 3 rules, a claimant must have been domiciled in Utah for the whole year and owned the residence for the entire calendar year. By December 31 of the year, the claimant must be 66 or older if born on or before December 31, 1959, or 67 or older if born on or after January 1, 1960. An unmarried surviving spouse of any age also qualifies. Household income must fall within the top income bracket, and the claimant cannot be claimed as someone else's dependent. The residence includes the dwelling and up to one acre.

How much it is

Section 59-2a-305 sets a base table by household income for years beginning in 2024. Each year the brackets and credits are adjusted for inflation, and the Tax Commission adds $49 to each credit. For applications filed in 2026 (based on 2025 household income), the Tax Commission's 2026 Form TC-90H (Rev. 4/26, a copy hosted by the Cache County Auditor) lists these amounts. Household income above $44,221 is not eligible. Check the form for the year you are claiming, because the amounts change every year.

How and when to apply

You apply every year. Section 59-2a-303 states: "A claimant shall file annually an application for the credit with the county in which the residence for which the claimant is seeking a homeowner's credit is located before September 1." The application form is TC-90H, Homeowner's Tax Credit Application, and it includes a signed household income statement. A county may extend the deadline under section 59-2a-108. If you sell the home in a year you receive the credit, both the credit and the 20% abatement must be repaid to the county on or before the day the sale closes (Utah Code 59-2a-305). An excessive claim filed with fraudulent intent is disallowed in full and recovered with interest at 1% a month, and it is a class A misdemeanor; a negligently prepared excessive claim loses 10% and is recovered with interest (Utah Code 59-2a-105).

Renters are not left out entirely. Renters who meet the same age, surviving-spouse, residency and income rules may claim a renter's credit for the previous year's rent from the Tax Commission under sections 59-2a-202 to 59-2a-205 on Form TC-90CB; section 59-2a-203 says the commission may not pay it "unless the claim is actually filed with, and in the possession of, the commission on or before December 31 of each calendar year."

Other Utah property tax relief

Indigent abatement

A county may remit or abate part of the tax for an owner who cannot pay it. The owner must be 65 or older (or younger with extreme hardship or a disability), have household income below the maximum certified for the homeowner's credit, and live in the home at least 10 months of the year, and must have owned the property as of January 1 of the year. Under section 59-2a-401, the amount is no more than the lesser of the lowest-bracket homeowner's credit ($1,412 on the 2026 Form TC-90H) or 50% of the total tax levied for the year. An applicant "shall annually file an application on or before September 1 with the county in which the applicant's property is located," using Form TC-90L, Low-income Abatement Application. The county extends that deadline by one additional year if it determines that illness, a death in the family or circumstances beyond the applicant's control kept the applicant from filing.

Veterans with a disability

A veteran with a service-connected disability can exempt part or all of the taxable value of a primary residence, and personal-use tangible personal property, under section 59-2a-501. The exempt amount "is equal to the percentage of disability described in the statement of disability multiplied by the adjusted taxable value limit." That limit was $479,504 for 2023 and grows with inflation each year; this article did not confirm the current figure. A 100% rating, or individual unemployability, exempts up to the full limit, capped at the property's taxable value. The statute sets a floor: "A county may not allow an exemption claimed under this section if the percentage of disability listed on the statement of disability is less than 10%." The unmarried surviving spouse or minor orphans of a veteran killed in action or in the line of duty are exempt on the total taxable value. File Form PT-25 with the county by September 1.

Active duty service members

Section 59-2a-601 provides: "The total taxable value of an active duty claimant's primary residence is exempt from taxation for the calendar year after the year in which the active duty claimant completed qualifying military service." Qualifying service means "at least 200 days, regardless of whether consecutive, in any continuous 365-day period of active duty military service outside the state," for a member of an active or reserve component. File Form PT-22 with your county on or before September 1 of the year after you complete the qualifying service, with a travel voucher or other proof and the dates the 200 days began and ended (Utah Code 59-2a-602).

Blind owners

Under section 59-2-1106, "the first $11,500 of taxable value of real and tangible personal property in this state owned by the following is exempt from taxation": a blind person, the person's unmarried surviving spouse, or a minor orphan. With the first application, an ophthalmologist's statement must show visual acuity of 20/200 or worse in the better eye when corrected, or a field of vision of no more than 20 degrees. File Form PT-31 with the county "on or before September 1 in each year."

Tax deferral for owners 75 and older

Section 59-2a-901 requires a county to "defer the property tax and tax notice charges" on a single-family primary residence for an eligible owner. This is a deferral, not forgiveness. The owner must be 75 or older by December 31 of the year of application, have household income of no more than 200% of the homeowner's credit maximum, have liquid resources of no more than 20 times the prior year's property taxes and no delinquent taxes, and own a home valued at or below the county median or owned continuously for 20 years. A mortgage holder must approve in writing. Apply to your county every year on or before September 1, with proof that you live in the home, proof of age and proof of household income (Utah Code 59-2a-902).

Creditor protection: the Utah homestead under 78B-5-503

Utah also has a homestead in its judgment-exemption law, Title 78B, Chapter 5. It is a different law from the 45% residential exemption and does nothing to your property tax.

The statute's base amounts, set in 2019, are $42,000 of value in a primary personal residence, or $84,000 per household when the residence is jointly owned, and $5,000 for other property ($10,000 per household). Since 2020 the State Auditor has recalculated those figures each year for inflation and publishes them on the Auditor's website by January 1. Because the figures have been raised every year since 2020, the current amounts are higher than these 2019 base figures. This article could not open the Auditor's 2026 publication, so check the current figure on the Office of the State Auditor website before relying on the base numbers. A primary personal residence includes the dwelling or mobile home and up to one acre of surrounding land reasonably necessary for its use.

You must claim the homestead. Under section 78B-5-504, you file a signed, acknowledged declaration of homestead with the county recorder, or serve it on the sheriff, before the time stated in the notice of execution. If you do not: "If a declaration of homestead is not filed or served as provided in this section, title shall pass to the purchaser upon execution free and clear of all homestead rights."

The homestead does not protect against every debt. Section 78B-5-503 makes it subject to "(a) statutory liens for property taxes and assessments on the property; (b) security interests in the property and judicial liens for debts created for the purchase price of the property; (c) judicial liens obtained on debts created by failure to provide support or maintenance for dependent children; and (d) consensual liens obtained on debts created by mutual contract."

Utah filers use the state exemptions in bankruptcy. Section 78B-5-513 provides: "An individual may not exempt from the property of the estate in any bankruptcy proceeding the property specified in Subsection (d) of Section 522 of the Bankruptcy Reform Act (Public Law 95-598), unless the individual is a nonresident of this state and has been for the 180 days immediately preceding filing for bankruptcy." For how the homestead works in a bankruptcy case, see Utah bankruptcy laws.

When a homeowner dies

Utah's probate code has a separate homestead allowance. Section 75-2-402 states: "A decedent's surviving spouse is entitled to a homestead allowance of $22,500." If there is no surviving spouse, each minor and dependent child shares the $22,500, and the allowance has priority over claims against the estate. See Utah probate laws for how it works, and Utah property records to look up your parcel and assessed value.

Related

• Homestead exemptions by state
• Utah bankruptcy laws
• Utah probate laws
• Utah property records
• Colorado homestead exemption

This article is general legal information about Utah law (Utah Code 59-2-103, 59-2-103.5, 59-2-1106, Title 59 Chapter 2a, 78B-5-503, 78B-5-504, 78B-5-513 and 75-2-402), verified as of October 7, 2026. It is not tax or legal advice. For your situation, contact your county assessor or county board of equalization, the Utah State Tax Commission, or a lawyer licensed in Utah.

Last updated: October 7, 2026.

Frequently Asked Questions

How much is the homestead exemption in Utah?

Utah's primary residential exemption takes 45% off the fair market value of a qualifying primary residence, so the home is taxed on 55% of its value (Utah Code 59-2-103). Up to one acre of land per residential unit qualifies.

When is the deadline to file for the primary residential exemption in Utah?

The Utah State Tax Commission says applications are due to the county board of equalization on or before September 15. Under section 59-2-103.5, both now and after January 1, 2027, the deadline is the later of September 15 or the end of 45 days after the county auditor's notice.

Do I have to reapply for the primary residential exemption every year in Utah?

No. A continuing owner does not refile each year. Starting January 1, 2027, you must file Form TC-473A when an ownership interest changes, when the property was ineligible the year before, or when the county board of equalization has reason to believe it no longer qualifies.

Do rental homes get the 45% exemption in Utah?

Yes, when the home is a tenant's primary residence for at least 183 consecutive days in a calendar year. The owner provides the declaration to the county.

What property tax help is there for seniors in Utah?

Owners 66 or older (67 if born on or after January 1, 1960), and unmarried surviving spouses, with low household income may claim the homeowner's credit, filed every year with the county before September 1 (59-2a-303). Owners 75 or older may qualify for a tax deferral under 59-2a-901, and low-income owners may seek an indigent abatement.

Are disabled veterans exempt from property tax in Utah?

A veteran rated at least 10% disabled can exempt taxable value equal to the disability percentage times an adjusted limit that was $479,504 for 2023 and rises with inflation; a 100% rating exempts up to the full limit (59-2a-501). File Form PT-25 with the county by September 1.

Does the Utah homestead exemption protect my house from creditors?

Partly. Utah Code 78B-5-503 protects a statutory base of $42,000 in a primary personal residence, adjusted every year by the State Auditor, and you must file or serve a declaration of homestead before the time in the notice of execution. It does not apply to property tax liens, purchase-money debts, child support liens or mortgages.