Utah Primary Residential Exemption: 45% Off Taxable Value, Plus a Separate Circuit Breaker

Updated August 2026

Utah doesn't have a program called a 'homestead exemption.' Its Primary Residential Exemption reduces taxable value by 45% for essentially all owner-occupants, and a separate, more restrictive Homeowner's Tax Credit (Circuit Breaker) is available for income-qualified seniors.

Because it's a percentage exemption rather than a flat dollar amount, Utah's Primary Residential Exemption is worth more on a higher-value home. A second, separate program provides an additional income-tested credit for older or lower-income homeowners.

Utah's Property Tax Relief Programs

Primary Residential Exemption

What it does: 45% of fair market value is exempt from taxation, meaning owners are taxed on only 55% of value, on up to one acre of land.

Who qualifies: Owner-occupied primary residence, occupied 183+ consecutive days/year by the owner, owner’s family, or a tenant. Excludes transient/rental-pool condos. No income or age test.

Deadline and form: Automatic in most counties once granted; new owners may need to file a Residential Property Declaration within 90 days of assessor notice (Varies by county (e.g., PT-19A / TC-473A)). Citation: Utah Code §§ 59-2-102, 59-2-103, 59-2-103.5.

Homeowner's Tax Credit (Circuit Breaker)

What it does: Up to $1,412 credit against taxes owed, plus an additional credit equal to the tax on 20% of the home’s fair market value (2026 filing year figures, adjusted annually for inflation).

Who qualifies: Age 66/67+ (exact cutoff is birth-year dependent) or an unmarried qualifying surviving spouse, 2025 household income at or below $44,221, Utah resident the full year.

Deadline and form: September 1 (Form TC-90H). Citation: Utah Code §§ 59-2-1201 to 59-2-1220.

An exemption or credit lowers your bill only after the assessed value is set. If that value is too high to begin with, you are overpaying on everything above it regardless of which relief programs you claim. Nobody checks the underlying value unless you do.

See what your county has your home on record at

The value your relief programs subtract from, pulled free in seconds. No account needed.

✓ All 50 states✓ Instant results✓ $49 flat fee

How to Apply

Contact your county assessor's (or, where noted above, your state revenue department's) office for the current application form
Gather proof of ownership, occupancy, and, for income-tested programs, your prior-year income documentation
File before the deadline listed above, most jurisdictions do not accept late applications for that tax year
Confirm the relief shows up on your next assessment notice or tax bill

The Bottom Line

The 45% exemption is close to universal and doesn't require an application in most counties once established. The Circuit Breaker requires an annual refiling by September 1, missing that deadline is the most common way homeowners lose this credit.

Note: Program names, dollar figures, and income limits above are current as of August 2026 and are set or adjusted by the state legislature or department of revenue, not by AppealDesk. Some figures adjust annually, confirm the current-year number with your county or state before applying. AppealDesk helps homeowners identify available relief programs and appeal overassessments.

Most homeowners stack these programs on top of whatever value the assessor assigned and never question the value itself. It came from a mass-appraisal model, not an individual review of your home. It is worth checking once.

Check the value under your exemption

Enter your address to pull your county record free. If it looks too high, your $49 packet gives you everything to challenge it.