Utah Disabled Veteran Property Tax Exemptions in 2026
Does Utah Exempt Disabled Veterans From Property Tax?
Utah exempts up to $535,459 in taxable value for Veterans with a service-connected disability of 10% or higher. The exemption scales directly with your VA disability percentage: a 100% rated Veteran receives the full cap, while a 50% rated Veteran receives half. The benefit covers your primary residence, up to one acre of land, and qualifying tangible personal property. File Form PT-025 with your county auditor by September 1 each year. [1] [2] [3]
Property tax exemptions are administered by Utah county auditors, not by VA or VA Loan Network. This information is educational, not a tax assessment or mortgage approval.
Utah Veteran Property Tax Exemption at a Glance
Choose an area to jump to the law, calculations, application steps and important exceptions.
How Does Utah Calculate the Exemption?
Your disability percentage times the cap equals your exempt taxable value.
Who Qualifies for the Utah Exemption?
Service-connected disability, primary residence, and annual application.
How Do You Apply and Meet the Deadline?
Submit to the county auditor, not to VA or the lender.
What Is the Exemption Worth in Real Dollars?
Savings depend on your rating, home value and county tax rate.
How Does the Exemption Affect a VA Mortgage?
Taxes, escrow and buying power depend on the verified reduction.
Where Do Veterans File Near Utah Military Installations?
County contacts and filing details for Hill AFB, Dugway, Camp Williams and NSA Utah.
Do Surviving Spouses Keep the Exemption?
Unmarried surviving spouses and minor orphans may qualify.
Real-World Utah Veteran Scenarios
First-time buyer, current owner, partial rating and surviving spouse.
What Mistakes Can Cost You the Exemption?
Deadline misses, escrow confusion and documentation gaps.
Frequently Asked Questions
Straight answers to common Utah Veteran property tax searches.
How Does Utah Compare to Neighboring States?
Side-by-side with Colorado, Wyoming, Idaho, Nevada, Arizona and New Mexico.
Sources and Verification Method
Utah statute, Tax Commission Pub 36 and federal rules.
Utah provides a proportional exemption, not a flat dollar amount. Your exempt taxable value equals your VA disability percentage multiplied by the $535,459 cap. File Form PT-025 with your county auditor before September 1 every year. Notify your lender so escrow reflects the reduced tax liability.
How Does Utah Calculate the Exemption?
Utah uses a proportional formula under UCA Title 59, Chapter 2a, Part 5. The state sets a maximum taxable value exemption each year, and your benefit equals that cap multiplied by your VA disability percentage. [1] [2]
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If your home’s taxable value falls at or below your exempt amount, your property tax bill is $0. If the home exceeds the exempt amount, you pay tax only on the difference. A Veteran with a 100% Permanent and Total (P&T) rating or Individual Unemployability (IU) paid at the 100% rate receives the full $535,459 exemption. [2]
| VA Disability Rating | Exempt Taxable Value | Illustrative Annual Savings ($425,000 Home at 0.52%) | Illustrative Monthly Reduction |
|---|---|---|---|
| 100% P&T or IU | $535,459 | $2,210 | $184 |
| 90% | $481,913 | $2,210 | $184 |
| 70% | $374,821 | $1,949 | $162 |
| 50% | $267,730 | $1,392 | $116 |
| 30% | $160,638 | $835 | $70 |
| 10% | $53,546 | $278 | $23 |
Unlike states that use fixed-dollar exemptions unrelated to disability severity, Utah rewards higher ratings proportionally. A Veteran whose VA disability rating increases can refile for a higher exemption in the next tax year. [1]
Who Qualifies for the Utah Exemption?
Eligibility requires a VA service-connected disability rating of 10% or higher, qualifying Military service, and ownership of the primary residence where the exemption is claimed. [1] [2]
Who Can Claim the Exemption
- Veterans disabled in Military service with at least a 10% VA service-connected disability rating
- Unmarried surviving spouses of qualifying disabled Veterans
- Minor orphans of qualifying disabled Veterans
- Veterans receiving Individual Unemployability (IU) compensation at the 100% rate qualify for the full exemption
Property and Residency Rules
- Primary residence only: investment properties, second homes and rentals do not qualify
- One acre limit: the exemption covers the home and up to one acre of land; excess acreage is taxed normally
- Tangible personal property: the exemption can also apply to personal property such as motor vehicles held exclusively for personal use
- No income limit for the Veteran exemption (unlike the low-income abatement programs)
Unless you are applying for the Veterans with a disability exemption, you must be a U.S. citizen or legally present in the U.S. (per 8 U.S.C. 1641) to receive Utah property tax relief. The Veteran exemption does not carry this separate citizenship test. [2]
How Do You Apply and Meet the Deadline?
Use Form PT-025 (Veteran with a Disability Property Tax Exemption Application) and file it with the county auditor where your property is located. An exemption is not automatically created by a VA rating or a home purchase. [1] [2] [3]
VA disability rating letter showing your service-connected percentage, DD-214 or equivalent service records, and proof of homestead occupancy (utility bill, driver’s license matching the property address).
Available from the Utah State Tax Commission forms page or your county auditor’s office. The form is titled “Veteran with a Disability Property Tax Exemption Application.”
File with the county where the property is located. Davis County (Hill AFB): 801-451-3331. Salt Lake County: 385-468-8300. Tooele County: 435-843-3312. Weber County: 801-399-8489.
The annual deadline is September 1 for the current tax year. If you miss it, you may need to wait until the following year. Some counties accept late filings; call your county auditor to confirm.
Utah requires annual reapplication. Set a reminder for July or August each year so you do not miss the September 1 deadline.
When the exemption reduces your actual tax bill, request an escrow analysis. Your monthly payment should decrease and any overage should be refunded.
Required Documents
- Completed Form PT-025
- VA disability rating letter (service-connected percentage)
- DD-214 or equivalent Military service records
- Proof of death (for surviving spouse or orphan claims)
- Proof of primary residence occupancy
If Your Application Is Denied
You may file an appeal within 30 days of the denial notification with the county auditor, who will forward it to the Utah State Tax Commission. Have your VA documentation reviewed by a Veterans Service Organization before appealing. [2]
Find the current PT-025 form at the Utah State Tax Commission property tax forms page. The form should be opened in Adobe Reader, not a web browser. The VA loan occupancy guide concerns mortgage eligibility; property tax residency is a separate state-law determination. [2] [3]
What Is the Exemption Worth in Real Dollars?
Your actual dollar savings depend on two variables: how much of your home’s taxable value is exempt and what effective tax rate your county applies. Utah’s statewide average effective rate is approximately 0.52%, but rates vary by county. [2] [4]
| Home Value | Illustrative Effective Rate | Annual Tax Without Exemption | Annual Tax With 100% Exemption | Monthly Savings |
|---|---|---|---|---|
| $300,000 | 0.50% | $1,500 | $0 | $125 |
| $425,000 | 0.52% | $2,210 | $0 | $184 |
| $535,000 | 0.55% | $2,943 | $0 (value at the cap) | $245 |
| $650,000 | 0.58% | $3,770 | $665 (tax on $114,541 above cap) | $259 |
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For a Veteran with a partial rating, the math adds one step. A 50% rated Veteran on a $425,000 home has $267,730 in exempt value and $157,270 in remaining taxable value. At a 0.52% effective rate, the remaining tax bill is approximately $818 per year instead of $2,210, saving $1,392 annually or $116 per month. [2]
How Rating Changes Affect the Exemption
If your VA disability rating increases after you have already filed, refile Form PT-025 with your updated VA documentation for the next tax year. A rating decrease reduces your exempt amount proportionally. The county auditor uses the rating in effect at the time of the assessment. [1]
How Does the Exemption Affect a VA Mortgage?
A confirmed property tax reduction may lower monthly escrow and improve the lender’s housing-expense calculation. It does not change the mortgage interest rate, erase principal or guarantee a loan approval. [5] [6]
Before a Verified Exemption
Illustrative mortgage principal and interest on a $425,000 home at 6.5%: $2,686 monthly. Homeowner insurance: $125. Property-tax escrow: $184.
Only the tax escrow portion can decline through this exemption. Insurance and mortgage payments remain separate.
After Full 100% P&T Exemption
Illustrative principal and interest: $2,686. Insurance: $125. Approved and implemented property-tax escrow: $0 for the illustrated scenario.
Actual servicer escrow could still include cushions or special assessments not covered by the exemption.
The property tax exemption improves your debt-to-income ratio because it reduces the tax portion of your monthly PITI payment. At $6,500 per month gross income, removing $184 in monthly tax escrow drops the housing ratio from approximately 46% to approximately 43%. Files that would otherwise need compensating factors may clear with the exemption factored in. [5]
The federal VA funding-fee exemption is a separate benefit. Veterans receiving VA compensation for a service-connected disability are exempt from the one-time VA funding fee. For an illustrative $425,000 first-use VA purchase with less than 5% down, 2.15% equals $9,138 if the fee applies. That is a one-time closing cost difference, not an annual property tax saving. See Are Disabled Veterans Exempt from the VA Funding Fee? and 2026 VA Funding Fee Calculator. [5]
For realistic housing-cost comparisons, use the VA loan affordability calculator and confirmed tax numbers rather than an unapproved estimated exemption. [6]
Where Do Veterans File Near Utah Military Installations?
Utah has four major Military installations. You file with the county auditor where the property is located, not the county where you serve. Effective tax rates and home prices vary by county. [2]
| Installation | County | County Auditor Phone | Form |
|---|---|---|---|
| Hill Air Force Base | Davis | 801-451-3331 | PT-025 |
| Tooele Army Depot / Dugway Proving Ground | Tooele | 435-843-3312 | PT-025 |
| Camp Williams (Utah National Guard) | Salt Lake / Utah | 385-468-8300 / 801-851-8110 | PT-025 |
| NSA Utah (Camp Williams area) | Salt Lake | 385-468-8300 | PT-025 |
For service members comparing housing allowances with payments in Utah, use documented current allowances from 2026 Utah BAH Rates and the real tax bill rather than assuming an unapproved exemption. If a PCS move changes your county, you must refile PT-025 with the new county auditor. [2]
Do Surviving Spouses Keep the Exemption?
Utah extends the Veteran property tax exemption to qualifying unmarried surviving spouses and minor orphans of Veterans who were disabled in Military service. The same $535,459 cap and proportional formula apply. [1] [2]
Surviving Spouse Eligibility
- Must be the unmarried surviving spouse of a Veteran who was disabled in Military service
- Must occupy the property as a primary residence
- Must file Form PT-025 with proof of the Veteran’s service, disability and death
- Must reapply annually by September 1
Important Limitations
- Remarriage terminates eligibility. The exemption is not reinstated if the subsequent marriage ends
- The surviving spouse receives the same exemption amount the Veteran would have received
- If the surviving spouse moves, they must refile with the new county auditor
- Minor orphans can also claim, subject to the same property and residency requirements
For survivors, the property’s ownership and eligible residence status both matter. Do not rely solely on a surviving spouse’s VA mortgage or VA loan eligibility as proof of state property tax eligibility. The county auditor determines the exemption. [1] [2]
Real-World Utah Veteran Scenarios
The following cases show how the exemption interacts with different disability ratings, home values and VA loan situations. None is a guarantee of a specific tax outcome. [1] [2] [5]
100% P&T Near Hill AFB
A Veteran with a confirmed 100% P&T rating purchases a $475,000 home in Davis County. The home’s taxable value falls below the $535,459 cap, so the entire property tax bill is eliminated. The Veteran also qualifies for the VA funding fee exemption, saving an additional $10,213 at closing (2.15% of $475,000). File PT-025 with Davis County after closing.
50% Rating in Salt Lake County
A Veteran with a 50% service-connected rating buys a $500,000 home. The exempt taxable value is $267,730, leaving $232,270 taxable. At a 0.53% effective rate, the remaining tax bill is approximately $1,231 per year instead of $2,650, saving $1,419 annually. The Veteran notifies the lender during preapproval so escrow reflects the reduced tax amount.
Never Filed Despite Eligibility
A Veteran who has owned a home in Weber County for five years and holds a 70% rating has never filed PT-025. The Veteran contacts the Weber County auditor (801-399-8489) to ask whether retroactive benefits are available. Utah’s retroactive policy varies; the Veteran should not assume prior-year refunds are automatic. File for the current year immediately to avoid losing another year of savings.
Unmarried Spouse in Tooele County
The unmarried surviving spouse of a 100% P&T Veteran continues to occupy the home as a primary residence. The spouse files PT-025 with the Veteran’s death certificate, VA documentation and proof of occupancy. The spouse receives the same full exemption. Remarriage would permanently terminate the benefit.
What Mistakes Can Cost You the Exemption?
The most common mistakes are missing the September 1 deadline, assuming the exemption is automatic, and failing to notify the mortgage servicer. [1] [2]
Before You File
- Confirm your VA rating letter shows service-connected disability
- Verify you are filing with the correct county auditor
- Have DD-214, VA rating letter and proof of occupancy ready
- Check the September 1 deadline and plan for July/August filing
- Confirm whether your county accepts late applications
- Remember to reapply every year
Before You Budget for a Home
- Use your county’s actual effective rate, not the statewide 0.52% average
- Separate annual property tax savings from the one-time VA funding fee exemption
- Do not budget based on an unapproved exemption
- Tell your lender about your disability rating during preapproval
- Request an escrow re-analysis after the exemption appears on tax records
- Account for homes above the $535,459 cap that still carry partial tax
How Does Utah Compare to Neighboring States?
Veterans considering a PCS move or relocation should compare Utah’s proportional exemption with the approaches used by surrounding states. Rules, caps and filing requirements differ significantly.
| State | Exemption Structure | Key Difference From Utah |
|---|---|---|
| Colorado | 50% of first $200,000 for qualifying disabled Veterans | Flat threshold, not proportional to disability rating |
| Wyoming | Varies by county and assessment | Different county-level administration |
| Idaho | Exemption based on income and disability | Income-tested, unlike Utah |
| Nevada | Sliding scale based on disability percentage | Different cap structure and filing process |
| Arizona | Assessed value reduction for qualifying Veterans | Different cap and assessment methodology |
| New Mexico | Full exemption for 100% P&T on primary residence | No proportional scaling for partial ratings |
Compare all 50 states using the Disabled Veteran Property Tax Calculator. State rules control, not the comparison tool. [1]
Frequently Asked Questions
Quick answers to the questions Utah Veterans ask when evaluating property tax relief in 2026.
How much does a 100% disabled Veteran save on property tax in Utah?
A 100% P&T Veteran receives the full exemption of up to $535,459 in taxable value. On a $425,000 home at Utah’s average 0.52% effective rate, that eliminates approximately $2,210 per year in property tax, roughly $184 per month. Homes valued above the cap still carry tax on the excess.
Does the Utah exemption scale with my disability percentage?
Yes. Utah multiplies the $535,459 cap by your VA disability rating percentage. A 50% rated Veteran receives $267,730 in exempt taxable value. No exemption is available below a 10% service-connected rating.
Where do I apply for the Utah disabled Veteran property tax exemption?
File Form PT-025 with the county auditor where your property is located. You need your VA rating letter, DD-214 and proof of homestead occupancy. The deadline is September 1 for the current tax year.
Does IU (Individual Unemployability) qualify for the full exemption?
Yes. Utah’s statute bases the exemption on the “unemployability classification” as well as the disability percentage. If VA pays you at the 100% rate due to IU, you are treated the same as a 100% schedular rating for property tax purposes.
Do I need to reapply every year?
Yes. Utah requires annual reapplication by September 1. Set a calendar reminder for July or August each year. Failure to reapply means you lose the exemption for that tax year.
Can I combine the property tax exemption with the VA funding fee waiver?
Yes. They are separate benefits administered by different agencies. The property tax exemption is a recurring annual state benefit filed with the county. The VA funding fee exemption is a one-time federal benefit applied at loan closing.
What happens if my home value exceeds the $535,459 cap?
You pay property tax only on the amount above the cap. On a $650,000 home with a 100% rating, you pay tax on $114,541 rather than the full assessed value.
Does the exemption cover all property taxes or just certain jurisdictions?
The exemption reduces your taxable value, which flows through to all taxing authorities: county, city, school district and special districts. It is not limited to a single jurisdiction’s levy.
Will my lender adjust my escrow after the exemption is approved?
Not automatically. Once the exemption appears on your tax records, request an escrow re-analysis from your servicer. Your monthly payment should decrease and any overage should be refunded.
Can a surviving spouse transfer the exemption to a new home?
A qualifying unmarried surviving spouse can refile PT-025 at a new property with the new county auditor. All eligibility requirements, including proof of the Veteran’s service-connected disability and death, must be met again.
Does the property tax exemption affect my VA loan qualification?
A confirmed exemption can lower the tax escrow component of your PITI, which improves your debt-to-income ratio. Notify your lender about your disability rating during preapproval so the housing expense estimate reflects the reduced taxes.
Can I get the exemption on a rental property or second home?
No. The Utah exemption applies only to your primary residence and up to one acre of land. Rental properties, second homes, investment properties and business-use properties do not qualify.
Sources and Verification Method
This article prioritizes current Utah statute, the Utah State Tax Commission’s Publication 36 (Rev. 9/26), county auditor guidance, VA.gov and the CFPB. [1] [2]
- Utah Code, Title 59, Chapter 2a, Part 5. Veterans with a Disability Exemption: eligible claimants, exempt amount formula, disability percentage scaling, surviving spouse and minor orphan provisions, property requirements.
- Utah State Tax Commission, Publication 36 (Rev. 9/26). Property Tax Abatement, Deferral and Exemption Programs for Individuals: $535,459 exempt taxable value cap, 10% minimum disability, September 1 deadline, annual reapplication, county auditor filing, appeal rights.
- Utah State Tax Commission, Form PT-025. Veteran with a Disability Property Tax Exemption Application (Rev. January 2023): required documentation, county filing, disability and service verification.
- U.S. Department of Veterans Affairs. VA Disability Compensation: service-connected disability overview, rating methodology, Individual Unemployability.
- U.S. Department of Veterans Affairs. VA purchase funding fee rates (2.15% first use, less than 5% down), exempt borrower categories including service-connected disability compensation recipients.
- Consumer Financial Protection Bureau. Mortgage Servicing FAQs: escrow-account analysis timing, shortage and surplus definitions, periodic analysis requirements.
What We Verified
Current statutory authority, 2026 exempt value cap of $535,459, proportional disability scaling formula, September 1 annual deadline, surviving spouse and orphan eligibility, county-level administration, one-acre limit, tangible personal property coverage, and separate mortgage/escrow treatment.
What Must Be Checked Locally
Your property’s assessed value, your county’s effective tax rate, whether your county accepts late applications, retroactive benefit availability, and your mortgage servicer’s escrow analysis schedule. A statewide article cannot verify a particular parcel’s tax status.
Know Your Tax Exemption Before You Set Your Budget.
File PT-025 with your county auditor, confirm your exempt amount, and then ask a VA loan specialist to factor the real tax number into your housing payment and qualification picture.