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September 17, 2018

Utah Tax Abatement/Exemption

DISABLED VETERAN PROPERTY TAX ABATEMENT:  A Utah permanent place-of-residence property tax abatement that uses the VA’s percentage-rating for a service-connected disability is available for disabled Veterans or for their un-remarried widows or minor orphans. The Veteran’s disability rating must be at least 10% in order to qualify for this abatement. The percentage cap is subject to change, but here is the formula: · The maximum property tax abatement is $271,736 (rated at 100% service-connected disability), · Multiply your percentage of disability by 271,736· Example: a 10% disability X 271,736 = $27,173.60 tax abatement · This amount is then subtracted from the taxable value of the property and taxes are paid on the remaining amount. To apply for this Property Tax Abatement, request a Summary of Benefits Letter from the U.S. Department of Veterans Affairs (VA). Submit the letter and complete a Property Tax Abatement application at the applicable county treasurer, tax assessor, or clerk/ recorder located in the county government building of the county in which the property is located on or before 1 September. All property must be on record as of 1 January of the year you file. However, a recent change allows an exemption to that rule to qualified widows and orphans. Disabled Veterans only have to file for the abatement one time; after which it will automatically renew each year. (Utah Code 59-2- 1104 & 1105)


ARMED FORCES PROPERTY TAX EXEMPTION: The state provides a property tax exemption for members of active or reserve components of the U.S. Armed Forces who perform qualifying active-duty military service. For the purposes of this tax exemption, “Qualifying Active Duty Service” is defined as a minimum of 200 days in a calendar year, regardless of whether they were performed consecutively, or 200 consecutive days of active service that may cross over into a second calendar year but has not been applied toward the count for the previous year’s taxes. The amount of the tax exemption is equal to the total taxable value of the claimant’s real property. This tax exemption can be claimed up to a year following the year the service was completed. The exemption may not be claimed by the military person’s spouse, and the military person may not claim the tax exemption for property owned exclusively by the military person’s spouse. (Utah Code 59-2-1104 & 1105)