Utah · Property tax exemptions for surviving spouses · Updated Oct 2026
Utah property tax exemptions for surviving spouses (2026)
Every statewide property tax break in Utah that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in Utah is the Homeowner's Credit (Circuit Breaker Tax Abatement). Your tax is figured on 20% less of your home's market value, plus a credit of up to $1,412 for 2026 (the credit is smaller as income rises).
Worth
See the rules
Income limit
2025 total household income under $44,221
Deadline
File with your county before September 1 of the tax year, so file by August 31 to be safe.
Your tax is figured on 20% less of your home's market value, plus a credit of up to $1,412 for 2026 (the credit is smaller as income rises).
For surviving spouses: You own and live in the home as of January 1 and owned it the whole year, lived in Utah all year, and are 67 or older by December 31, 2026 (the law says 66 if born in 1959 or earlier, 67 if born in 1960 or later), or are an unmarried surviving spouse of any age.
Who qualifies
You own and live in the home as of January 1 and owned it the whole year, lived in Utah all year, and are 67 or older by December 31, 2026 (the law says 66 if born in 1959 or earlier, 67 if born in 1960 or later), or are an unmarried surviving spouse of any age. You cannot be claimed as a dependent on someone else's tax return. Must be a U.S. citizen or legally present.
Income limit
2025 total household income under $44,221 (federal AGI plus nontaxable income such as Social Security)
How to apply
Apply to your county (in Salt Lake County, the Treasurer's office) on the county's form. Bring a full copy of your 2025 federal tax return, or W-2s and 1099s for everyone in the household if you did not file.
File with your county before September 1 of the tax year (Utah Code §59-2a-303 says 'before September 1'; the Tax Commission's Pub 36 and Salt Lake County say 'by September 1'), so file by August 31 to be safe. A county may extend to December 31 for good cause (§59-2a-108).
Your VA disability percentage times $535,459 (the 2026 limit) comes off the taxable value of your home. A 100% rating or individual unemployability gets the full $535,459. Unused exemption can go toward vehicle fees or other personal property. Surviving spouses and minor orphans of service members killed in action or who died in the line of duty get a full exemption.
For surviving spouses: A veteran with a service-connected disability of at least 10%, or the unmarried surviving spouse or minor orphan of a disabled veteran or of a veteran killed in action or who died in the line of duty.
Who qualifies
A veteran with a service-connected disability of at least 10%, or the unmarried surviving spouse or minor orphan of a disabled veteran or of a veteran killed in action or who died in the line of duty. The home must be the applicant's primary residence (not a rental). No citizenship test applies.
How to apply
File the county's disabled veteran exemption application with your county (Salt Lake County Treasurer). Attach your discharge papers (DD-214) and a VA letter dated within the last year showing your combined disability percentage and its effective date.
By September 1 of the tax year. The county must give you one more year if the VA decision came in an earlier year or for illness, a death in the family, or similar reasons.
Renewal
One-time after approval, unless your rating, ownership or occupancy changes, you use it on vehicles, or you buy a new home.
The first $11,500 of taxable value of your home and personal property is exempt.
For surviving spouses: A legally blind owner (20/200 or worse in the better eye with correction, or field of vision 20 degrees or less), or the blind person's unmarried surviving spouse or minor orphans.
Who qualifies
A legally blind owner (20/200 or worse in the better eye with correction, or field of vision 20 degrees or less), or the blind person's unmarried surviving spouse or minor orphans. No age or income limit.
How to apply
Apply to your county. The first application needs a signed statement from an ophthalmologist.
Deadline
On or before September 1 of each year; the county may extend to December 31 for good cause (Utah Code §59-2-1106(2)).
Renewal
Every year: the statute says you must apply on or before September 1 in each year (Utah Code §59-2-1106(2)). The eye doctor's statement is needed only with your first application; Salt Lake County asks for an updated letter every 10 years.
Deadline: File with your county before September 1 of the tax year (Utah Code §59-2a-303 says 'before September 1'; the Tax Commission's Pub 36 and Salt Lake County say 'by September 1'), so file by August 31 to be safe. A county may extend to December 31 for good cause (§59-2a-108).
Deadline: By September 1 of the tax year. The county must give you one more year if the VA decision came in an earlier year or for illness, a death in the family, or similar reasons.
Renewal: One-time after approval, unless your rating, ownership or occupancy changes, you use it on vehicles, or you buy a new home.
The first application needs a signed statement from an ophthalmologist.
Deadline: On or before September 1 of each year; the county may extend to December 31 for good cause (Utah Code §59-2-1106(2)).
Renewal: Every year: the statute says you must apply on or before September 1 in each year (Utah Code §59-2-1106(2)). The eye doctor's statement is needed only with your first application; Salt Lake County asks for an updated letter every 10 years.
Savings estimate for Utah
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Utah
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
Document checklist for Utah
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about surviving spouses property tax breaks in Utah
Who qualifies for property tax breaks for surviving spouses in Utah?
Homeowner's Credit (Circuit Breaker Tax Abatement): You own and live in the home as of January 1 and owned it the whole year, lived in Utah all year, and are 67 or older by December 31, 2026 (the law says 66 if born in 1959 or earlier, 67 if born in 1960 or later), or are an unmarried surviving spouse of any age. You cannot be claimed as a dependent on someone else's tax return. Veterans with a Disability Exemption: A veteran with a service-connected disability of at least 10%, or the unmarried surviving spouse or minor orphan of a disabled veteran or of a veteran killed in action or who died in the line of duty. The home must be the applicant's primary residence (not a rental). Blind Exemption: A legally blind owner (20/200 or worse in the better eye with correction, or field of vision 20 degrees or less), or the blind person's unmarried surviving spouse or minor orphans. No age or income limit.
Is there an income limit for surviving spouses' property tax breaks in Utah?
Homeowner's Credit (Circuit Breaker Tax Abatement): 2025 total household income under $44,221 (federal AGI plus nontaxable income such as Social Security) Veterans with a Disability Exemption: no income limit is listed in our sources. Blind Exemption: no income limit is listed in our sources.
When is the deadline for surviving spouses to apply in Utah?
Homeowner's Credit (Circuit Breaker Tax Abatement): File with your county before September 1 of the tax year (Utah Code §59-2a-303 says 'before September 1'; the Tax Commission's Pub 36 and Salt Lake County say 'by September 1'), so file by August 31 to be safe. A county may extend to December 31 for good cause (§59-2a-108). Veterans with a Disability Exemption: By September 1 of the tax year. The county must give you one more year if the VA decision came in an earlier year or for illness, a death in the family, or similar reasons. Blind Exemption: On or before September 1 of each year; the county may extend to December 31 for good cause (Utah Code §59-2-1106(2)).
Do surviving spouses have to reapply every year in Utah?
Homeowner's Credit (Circuit Breaker Tax Abatement): Every year. Veterans with a Disability Exemption: One-time after approval, unless your rating, ownership or occupancy changes, you use it on vehicles, or you buy a new home. Blind Exemption: Every year: the statute says you must apply on or before September 1 in each year (Utah Code §59-2-1106(2)). The eye doctor's statement is needed only with your first application; Salt Lake County asks for an updated letter every 10 years.
Where do surviving spouses apply for property tax breaks in Utah?
Your county runs every program. The county assessor applies the primary residential exemption; the county treasurer or auditor (in Salt Lake County, the Treasurer's tax relief office) takes applications for the veteran, blind, low-income and senior programs. For the Homeowner's Credit (Circuit Breaker Tax Abatement): Apply to your county (in Salt Lake County, the Treasurer's office) on the county's form.