UT · Percent of value
Utah homestead exemption
Yes.
- Main exemption
- 45% of valueFair market value of a primary residence
- Filing deadline
- Not in our data
- Own and live there by
- January 1
- Renewal
- Not in our data
- Where to file
- County assessor
Yes. Utah's residential exemption cuts 45% off the fair market value of a primary residence before it is taxed. It covers up to one acre of land per residential unit and one primary residence per household.
Last verified · Sources
How much the Utah exemption is worth
45% off fair market value
45% of value · applies to fair market value of a primary residence · source
Who qualifies
- Residential property used as a primary residence, including homes rented to a tenant as their primary residence.
- Part-year residential property qualifies if used as a residence for 183 or more consecutive days in the year.
- Limited to one primary residence per household and one acre of land per residential unit.
Deadline and renewal
Property is valued as of January 1. Check with your county assessor on whether a residency declaration is required.
Extra breaks for seniors, veterans and disabled owners
| Who | Program | Amount | Details |
|---|---|---|---|
| Disabled owners | Blind exemption | $11,500 off assessed value | The first $11,500 of taxable value of property owned by a blind person is exempt. Source |
| Surviving spouses | Surviving spouse or minor orphan of a blind person | $11,500 off assessed value | The same $11,500 exemption applies to the unmarried surviving spouse or a minor orphan of a blind person. Source |
Law: Utah Code §59-2-103
Utah county guides
Local offices, online filing links and local amounts for 2 counties, largest first.
Frequently asked questions
How much is Utah's residential exemption?
45% of the fair market value of your primary residence.
Does a rental home qualify?
Yes, if it is the primary residence of the tenant.
Is there a land limit?
Yes. No more than one acre of land per residential unit qualifies.
When is the homestead exemption deadline in Utah?
Property is valued as of January 1. Check with your county assessor on whether a residency declaration is required.
Sources
- Utah Code §59-2-103 Rate of assessment of property, residential property · Utah State Legislature
- Utah Code §59-2-1106 Exemption of property owned by blind persons · Utah State Legislature
Last verified
See something wrong or out of date? Report an error.