Sheet UT · 2026 rules
Utah Property Tax Calculator
Utah taxes only 55% of a primary residence’s market value because of the 45% residential exemption; the rest is multiplied by the combined rate of every entity in your tax area, which notices print as a decimal such as 0.010000 (1%).
Rules verified 8 primary sources Editorial policy
Estimate your 2026 Utah bill
- Tax — Combined tax area rate —
- Credits subtracted —
- Fixed charges added —
How Utah turns value into a tax bill
| Step | Utah rule | Source |
|---|---|---|
| Value | Fair market value as of January 1 set by the county assessor (taxable value = 55% of market value for a primary residence) | [1] |
| Assessment | 100% of market value | [1] |
| Annual limit | No assessment cap. Truth-in-taxation hearings, not a parcel cap, limit growth in each entity’s revenue. | |
| Exemption | Primary residential exemption: 45% off market value; all levies.Residential property used as a primary residence (183+ consecutive days in the calendar year); one primary residence per household; no more than one acre of land per residential unit. | [1][2] |
| Exemption | Approved disability-based veteran or survivor exemption: $535,459 off assessed value; all levies.County-approved veteran with a service-connected disability rating of at least 10%, or eligible unmarried surviving spouse/minor orphan of a deceased veteran with a disability. The exemption is the approved rating times the 2026 limit ($535,459), capped at eligible taxable value. VA-certified individual unemployability uses 100%. Ordinary disability-survivor approval does not establish full KIA/line-of-duty relief; use the separate survivor choice only with that county approval. | [3][4] |
| Exemption | Approved full KIA/line-of-duty survivor exemption: 100% off assessed value; all levies.Unmarried surviving spouse or minor orphan of a veteran killed in action or who died in the line of duty, with county approval covering the entire entered eligible primary-residence value. Section 59-2a-501(3)(a)-(b) exempts its total taxable value; no disability rating is required for this category. This does not exempt unrelated ownership, other property, or separately billed charges. | [3][6][7] |
| Exemption | Approved KIA/line-of-duty survivor exemption on part of this basis: the actual approved amount you enter off assessed value; all levies.Enter the actual assessed-dollar exemption approved for this same entered residential basis. Use this path when the county approved only part of the ownership or taxable value; the tool never derives entitlement from an ownership percentage. Do not repeat the 45% residential exemption. Different assessed bases need the prepared levy worksheet. | [3][6][7] |
| Exemption | Blind exemption: $11,500 off assessed value; all levies.Legally blind property owner, or the unmarried surviving spouse or minor orphans; no income or age requirement (UCA 59-2-1106). Apply to the county by September 1. | [5] |
| Rate | Combined tax area rate: local rate — you enter it.County, city, school district (including the state basic levy) and special districts, as one combined rate. |
Utah property tax rules in brief
All taxable property in Utah is valued at fair market value as of January 1.1
A primary residence gets a 45% residential exemption, so tax is charged on 55% of its fair market value; second homes and other non-primary property are taxed on full value.12
Utah has no statewide cap on annual increases in a home's assessed value.1
The 2026 disability-based veteran exemption limit is $535,459 in the current Utah County Auditor publication. An approved rating of at least 10% scales that limit; VA-certified individual unemployability uses 100%.34
Legally blind owners and qualifying unmarried survivors/minor orphans can exempt up to $11,500 of taxable value under 59-2-1106, subject to county approval.5
In 2025, the veteran exemption statutes were renumbered into Title 59, Chapter 2 a (effective Jan. 1, 2026).3
A county-approved unmarried surviving spouse or minor orphan of a veteran killed in action or who died in the line of duty can exempt the entire eligible primary-residence taxable value. The full survivor choice removes the remaining taxable basis after residential relief; partial approval uses the county-approved amount. Fixed charges remain separate.367
Applications and continued eligibility belong to the county. The 2026 Washington County form asks for claimant category, primary residence, trust documents, other claims and military evidence; it does not award an exemption merely from this calculator’s answers.78
Worked example
Illustrative combined rate 1% (0.010000 on a notice). Taxable 400,000 − 45% = 220,000; tax 2,200.00.
| Line | Taxable value | Tax |
|---|---|---|
| Combined tax area rate at 1% | $220,000.00 | $2,200.00 |
| Annual total | $2,200.00 |
Left to your local bill
- Homeowner's credit / circuit breaker (income-based, for low-income owners 66+ or surviving spouses; UCA Title 59 Ch. 2 a Part 3)
- Active or reserve duty armed forces exemption (full taxable value of primary residence for 200+ days of qualifying out-of-state duty)
- Indigent abatement and low-income deferral granted by county legislative bodies; elderly deferral
- State minimum basic school levy is set statewide each year but is billed as part of the combined tax-area rate; not split out
- Truth-in-taxation certified rates and proposed rate increases (set locally each year)
- Greenbelt (Farmland Assessment Act) use valuation
- Full relief under 59-2a-501(3)(c) for surviving claimants of qualifying pre-January 1, 1921 service; this rare category requires a separately approved taxable basis in the prepared levy worksheet.
Census context, not a rate
American Community Survey 2020–2024: median owner-occupied value $489,400 (±$1,629), median real-estate taxes $2,525 (±$10). Dividing one by the other gives 0.52% for Utah. Tables B25077 and B25103; why it is only context.
Sources
- le.utah.govUtah Code 59-2-103(2)-(3) (eff. 7/1/2025), read .
“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.”
- files.tax.utah.govUtah State Tax Commission, What is the Primary Residential Exemption? (Rev. 07/30/2025), read .
“The primary residential exemption is 45% of your home’s fair market value.”
- le.utah.govUtah Code 59-2a-501(2)-(3), effective January 1, 2026: disability amount and separate full survivor exemption, read .
“the amount of taxable value of eligible property that is exempt under Subsection (1) is equal to the percentage of disability described in the statement of disability multiplied by the adjusted taxable value limit.”
- auditor.utahcounty.govUtah County Auditor, current 2026 Disabled Veteran / Killed-in-Action Exemption publication, read .
“Maximum annual benefit for 2026 is $535,459 for Disabled Veterans. Individual annual benefit is determined by a qualifying veteran’s combined service rating.”
- le.utah.govUtah Code 59-2-1106, current blind-owner and qualifying-survivor exemption, read .
“the first $11,500 of taxable value of real and tangible personal property ... is exempt from taxation”
- le.utah.govUtah Code 59-2a-101(10),(28),(35)-(36), effective January 1, 2026: eligible property, approved trust portion and claimant definitions, read .
“Eligible property means property owned by a veteran claimant that is the veteran claimant’s primary residence.”
- le.utah.govUtah Code 59-2a-502, effective January 1, 2026: county application, evidence and ownership requirements, read .
“the veteran claimant owns the property eligible for the exemption at any time during the calendar year”
- washco.utah.govWashington County Auditor, 2026 Veteran’s Property Tax Relief application, read .
“ALL SUPPORTING DOCUMENTS MUST BE RECEIVED BY SEPT 1, 2026.”
Bordering jurisdictions
Rules verified by the Property Tax Calculator Editorial Team. Report a correction