Utah property-tax guide • reviewed September 4, 2026
Utah Homestead Exemption: 2026 Primary Residence Rules, Savings, Forms and County Filing Steps
In Utah property tax, the benefit most people call the Utah homestead exemption is officially the primary residential exemption.
A qualifying primary residence receives a 45% exemption from fair market value. That means the home is generally taxed on only 55% of market value.
County assessors administer this exemption. The Utah State Tax Commission publishes statewide rules, forms and guidance, but your county handles the property record.
Fast answer
Utah Homestead Exemption Quick Facts
Utah does not usually call this benefit a county “homestead exemption” in official property-tax language.
The taxable value is generally 55% of market value for a qualifying primary residence.
The residence, improvements and up to one acre associated with the primary residence may receive the exemption.
Your county assessor determines whether the property qualifies and whether a county application is required.
A property that becomes residential later in the year may qualify if used as a primary residence for 183 consecutive days.
Your Utah valuation notice or tax notice should show whether the 45% exemption is active.
Check your county property record or valuation notice. If taxable value is about 55% of market value, the primary residential exemption is likely being applied.
Important distinction
“Utah Homestead Exemption” Can Mean Two Different Things
Property-tax meaning
This article focuses on Utah’s 45% primary residential property-tax exemption.
This is the benefit that can reduce your annual property-tax bill.
Creditor / bankruptcy meaning
Utah also has a separate homestead protection under Utah Code Section 78B-5-503.
That law protects a limited amount of home equity from certain creditors. It is not the same as the property-tax exemption.
Look for “General Information,” confirm the 45% rule, review the 183-day part-year rule, then use the form links on that page only if your county requires an application or declaration.
Open official primary residential exemption pageOffice role decoder
Which Utah Office Handles Your Question?
County Assessor
Use for: market value, primary residential exemption, property classification and property characteristics.
The assessor is the key office for applying or correcting the 45% exemption.
County Auditor / Board of Equalization
Use for: value appeals, equalization hearings and appeal routing.
The county auditor often serves as clerk for Board of Equalization matters.
County Treasurer
Use for: tax bills, payments, delinquent taxes, receipts and tax-payment questions.
The treasurer does not usually decide whether your residence qualifies.
County Recorder
Use for: deeds, recorded ownership documents and legal descriptions.
Property records help tax offices, but appraisal records do not replace legal title review.
Utah State Tax Commission
Use for: statewide property-tax guidance, forms, tax-relief publications and state-level appeal information.
Most homeowner filing questions still go through the county where the property is located.
County Legislative Body
Use for: Board of Equalization decisions and some county relief programs.
Property-tax rates and budgets can involve several local taxing entities.
Choose your county, then look for Assessor for exemption/value questions, Auditor for appeals or relief routing, and Treasurer for bill/payment questions.
Open Utah property-tax county contact pageFiling workflow
How to Apply or Verify the Utah Primary Residential Exemption
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Confirm the property is a primary residence.
The home must serve as the primary residence of a household.
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Check your county property record.
Look for taxable value, exemption status or a residential exemption line.
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Compare market value and taxable value.
If taxable value is about 55% of market value, the 45% exemption is likely active.
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Open the Utah forms page if your county asks for a form.
Look for TC-473A, TC-473D or PT-24 depending on your situation.
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Submit to the county, not the state.
Residential exemption forms are handled by the county where the property is located.
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Save proof and check the next notice.
Keep confirmation, county emails, mailed notices and copies of signed forms.
Use the browser search on the page for “TC-473A” for an application, “TC-473D” for a residential property declaration, or “PT-24” for under-construction or unoccupied property. Confirm with your county before submitting.
Open Utah property-tax forms pageSavings math
How Much Can the Utah Homestead / Primary Residence Exemption Save?
The exemption does not reduce the assessor’s market value.
It reduces the value that is taxed. For a qualifying primary residence, Utah generally taxes 55% of market value instead of 100%.
Simple illustration
$500,000 market value × 45% = $225,000 exempt value.
$500,000 market value × 55% = $275,000 taxable value.
At a 1.00% illustrative tax rate, the 45% exemption would save about $2,250.
Open simple Utah savings calculator
45% exempt value: $225,000.00
55% taxable value: $275,000.00
Estimated tax after exemption: $2,750.00
Estimated savings: $2,250.00
Forms and verification
TC-473A, TC-473D, PT-19 Notices and PT-24
TC-473A: Application for Residential Property Exemption. Use this when your county requires an application to claim the exemption.
TC-473D: Residential Property Declaration. Counties use this to verify whether a residence still qualifies.
PT-19A: Ongoing residential property declaration. Utah guidance says it must be submitted to the county assessor within 90 days after the owner receives notice.
PT-19B: One-time declaration used in the statewide residential declaration process described by the Tax Commission.
PT-24: Residential Property Declaration for property under construction or unoccupied property.
Utah guidance says failure to complete, sign and return a residential property declaration can affect the primary residential exemption on your home.
Extra relief programs
Senior, Low-Income, Veteran, Active-Duty and Blind Property-Tax Relief
Utah’s 45% primary residential exemption is not income-based.
Separate property-tax relief programs may help seniors, low-income homeowners, veterans with disabilities, active-duty service members and blind property owners.
Homeowner low-income abatement / credit
Publication 36 lists a September 1 county filing deadline.
For 2026 relief using 2025 income, Pub. 36 lists a household-income limit of less than $44,221.
The abatement can be up to $1,412, plus an additional credit tied to tax on 20% of the home’s fair market value.
Veterans with a disability
Available to veterans with at least 10% service-connected disability, eligible unmarried surviving spouses or minor orphans.
Pub. 36 lists up to $535,459 of taxable value for 2026, based on disability percentage and classification.
Active or reserve duty armed forces
Applies to qualifying active or reserve members serving outside Utah for 200 days in a continuous 365-day period beginning in the prior year.
The exemption can equal the total taxable value of the claimant’s primary residence.
Blind exemption
Pub. 36 lists up to $11,500 of taxable value for real and tangible personal property.
First-year applications require an ophthalmologist statement.
Low-income abatement / deferral
Counties administer indigent abatement and deferral programs.
Deferral programs can delay payment, but interest and lien-holder approval rules may apply.
Mandatory senior deferral
Pub. 36 lists age 75, income, ownership, property-value and mortgage-holder requirements.
Applicants must reapply each year if eligible.
Go to “County Programs for HOMEOWNERS,” verify the current income limit, check the September 1 deadline, then contact your county auditor or treasurer for the exact form your county uses.
Open Utah Pub. 36Appeals
What If Your Utah Value or Exemption Looks Wrong?
A valuation appeal is different from a primary residential exemption correction.
If market value is wrong, use the county Board of Equalization process. If the 45% exemption is missing, start with the county assessor.
Value appeal
Utah valuation notices are generally mailed in July.
The appeal deadline is generally September 15 or 45 days from the mailing date of the notice, whichever is later.
Exemption correction
Contact the county assessor if your primary residence is taxed at 100% instead of 55%.
Ask whether your county requires TC-473A, TC-473D or a county-specific form.
Confirm the County Board of Equalization deadline, gather comparable sales or factual-error evidence, then file through your county’s appeal system before the deadline.
Open Utah valuation appeal guidanceProperty lookup
How to Check Property Records and Taxable Value
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Start with your county assessor site.
County records are the official source for value, exemption status and parcel-specific details.
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Use parcel number when possible.
Address searches can fail because of abbreviations, directional prefixes, unit numbers or city spelling.
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Check market value and taxable value.
For a qualifying primary residence, taxable value should generally reflect the 45% exemption.
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Use Utah State Parcels for GIS context.
The statewide map is helpful for parcel location, but it is not a substitute for county assessor or recorder records.
Accept the disclaimer, choose the county, search by address or parcel ID, click the parcel and use the result as map context. Verify taxable value and ownership with the county assessor or recorder.
Open Utah State Parcels mapParcel and ownership records are for property-tax, appraisal and public-record reference. Do not use them for employment, tenant screening, credit, insurance or other FCRA-regulated decisions.
State office
Utah State Tax Commission Property Tax Contact and Map
Utah State Tax Commission
Address: 210 North 1950 West, Salt Lake City, Utah 84134
General phone: 801-297-2200 or 800-662-4335
Property Tax Division: 801-297-3600
Hours: Monday–Friday, 8:00 AM–5:00 PM; closed state holidays.
ADA accommodation: 801-297-3811 or TDD 801-297-2020.
Use this office for statewide guidance
The Tax Commission provides statewide property-tax education, forms, publications and appeal information.
For a specific home’s exemption status, contact the county assessor where the property is located.
Open Tax Commission contact pageAvoid mistakes
Common Utah Homestead Exemption Mistakes
Using the wrong term: for property tax, search “primary residential exemption,” not only “homestead exemption.”
Assuming second homes qualify: second residences and unoccupied residential property are generally taxed at 100% of value.
Ignoring a declaration notice: not returning a county declaration can affect the exemption.
Missing the county office: county assessors handle the exemption, while county treasurers handle bills.
Confusing tax relief with the 45% exemption: senior, low-income, veteran, active-duty and blind benefits are separate programs.
Appealing the wrong issue: value appeals go to the Board of Equalization; missing exemption issues start with the assessor.
Decision path
What Should You Do Next?
If taxable value is 55% of market value: the primary residential exemption is likely active.
If taxable value is 100%: contact your county assessor and ask whether an application or declaration is needed.
If you received TC-473D or PT-19 notice: complete, sign and return it by the deadline stated in the notice.
If you are 67+, low-income, disabled, blind, veteran or active-duty: review Pub. 36 and ask the county about additional relief.
If market value is too high: review the valuation notice and file a county Board of Equalization appeal before the deadline.
If the bill amount is wrong after a correction: contact the county treasurer with the corrected value or exemption information.
Important notice
Independent Information, Tax Caution and Property-Records Notice
This page is independent informational content for homeowners.
It is not the official website of the Utah State Tax Commission, any Utah county assessor, county auditor, county treasurer, county recorder or government agency.
It is not legal advice, tax advice, an official tax bill, an exemption approval or a property valuation notice.
Verify current rules, forms, deadlines, rates, office hours and eligibility directly with the responsible county or state office before acting.
This website is not a Consumer Reporting Agency. Do not use property records for employment, tenant screening, credit, insurance or other regulated consumer-reporting purposes.
FAQs
Utah Homestead Exemption FAQs
What is the Utah homestead exemption for property taxes?
For Utah property tax, the common “homestead exemption” is the primary residential exemption. A qualifying primary residence receives a 45% exemption from fair market value.
How much of a Utah primary residence is taxable?
A qualifying Utah primary residence is generally taxed on 55% of fair market value after the 45% primary residential exemption.
Who handles the Utah primary residential exemption?
The county assessor where the property is located handles qualification and property-record correction. The Utah State Tax Commission publishes statewide guidance and forms.
Does the Utah exemption apply to second homes?
No. A second residence or unoccupied residential property is generally taxed at 100% of fair market value instead of the 55% primary-residence taxable value.
Can a tenant-occupied property receive the Utah primary residential exemption?
Yes, Utah guidance says the exemption applies if the residence is the primary residence of a household, regardless of whether the resident is an owner or tenant.
What Utah form is used for the primary residential exemption?
Counties may use TC-473A for an application, TC-473D for a residential property declaration, or a county equivalent form. Confirm the correct filing method with the county assessor.
What happens if I ignore a Utah residential declaration notice?
Utah guidance says failure to complete, sign and return a residential property declaration can affect the primary residential exemption on the home.
When is Utah property-tax relief for homeowners due?
Publication 36 lists September 1 as the county filing deadline for several homeowner relief programs, including homeowner credit, low-income abatement, blind exemption and certain deferral programs.
How do I appeal a Utah property value?
File with the county Board of Equalization. The general deadline is September 15 or 45 days from the mailing date of the valuation notice, whichever is later.
Is Utah’s creditor homestead exemption the same as the property-tax exemption?
No. Utah Code Section 78B-5-503 is a separate creditor and execution-sale protection. It does not calculate your annual property-tax savings.
Official resources