The Utah State Tax Commission announced Tuesday that homeowners and renters can apply for various property tax relief programs, noting that several key deadlines for homeowner credits and specific exemptions fall on September 1.
Available Tax Relief Programs
Under Utah law, there are six primary types of property tax relief available to residents. These include the Renter Credit, Homeowner's Credit, Veterans with a Disability Exemption, Active or Reserve Duty Armed Forces Exemption, Blind Exemption, and Low-income Abatement or Deferral.
Homeowner Eligibility Requirements
To qualify for the Homeowner's Tax Credit, individuals must be homeowners or mobile homeowners who lived in their owner-occupied residence for the entire calendar year. Eligibility requires that 2025 total household income was less than $44,221 and that the applicant was a Utah resident for the full year.
Additionally, applicants must meet one of three criteria: they qualified for the credit in 2025, are at least 67 years of age, or are an unmarried surviving spouse. The State Tax Commission noted that homeowners must submit completed applications to their local county government by September 1.
Renter Credit Details
The Renter Credit is available to renters or manufactured homeowners who rent a lot. To qualify, the applicant's 2025 total household income must have been below $44,221, and they must have been a Utah resident for the entire year.
Applicants for this credit must be at least 66 years of age or an unmarried surviving spouse. Unlike homeowner credits, renters can apply online through the Taxpayer Access Portal (TAP) or via form TC-90CB, with a filing deadline of December 31.
Military and Disability Exemptions
Special exemptions are available for military members and those with specific disabilities. The Veterans with a Disability Exemption provides relief for veterans disabled at least 10 percent in military service, as well as their surviving spouses or minor orphans. This exemption can cover up to $535,459 of the taxable value of a residence.
For active or reserve members of the U.S. Armed Forces who serve outside the state for at least 200 days in a continuous 365-day period, an exemption is available that covers the total taxable value of their primary residence. These applicants must apply by September 1 of the year following their qualifying service.
Additional County Exemptions
Other specialized relief includes a Blind Exemption for legally blind property owners, which can exempt up to $11,500 of taxable value. The first-year application for this program requires a statement signed by an ophthalmologist.
Low-income abatement is granted by a county's legislative body to homeowners who have lived in their homes for at least 10 months and meet specific income and age or hardship requirements. This abatement can cover up to 50 percent of the total tax for the current year, capped at $1,412.
Contacting Local Officials
The Utah State Tax Commission emphasized that most individual taxpayer issues and questions regarding property tax relief are handled by local county officials. Residents are encouraged to contact their specific county auditor or treasurer's office for clarification on forms, deadlines, and local requirements.
