Disabled Veteran Property Tax Exemption in Utah (2026)

Last reviewed August 26, 2026. Every figure, form and deadline on this page is re-checked against the state’s own government sources once a quarter, and the date above is updated when we do it.

The disabled veteran property tax exemption in Utah shields up to $535,459 of your home’s taxable value from property tax, based on your VA disability percentage. Utah calls it the Veteran with a Disability exemption, and you file form PT-025 with your county by September 1. Unlike most states, Utah does not require you to already own the home on January 1, so a veteran who buys and moves in mid-year can often still claim it for that same tax year.

You will see $521,620 quoted in places, including on an older table still posted on Utah’s own tax site. That number is last year’s figure. Further down I show you exactly where it comes from and what the current amount is.

How much is the Utah exemption worth?

Your disability rating	Share of the $535,459 maximum you can exempt
100 percent, or 100 percent for individual unemployability	$535,459 (the full amount)
90 percent	$481,913
70 percent	$374,821
50 percent	$267,730
30 percent	$160,638
10 percent	$53,546
Below 10 percent	Not eligible

This is an exemption from taxable value, not a check in the mail or a flat percentage off your bill. Multiply your rated percentage by the maximum, and the result comes off your home’s taxable value before your local tax rate is applied. Your county can tell you what that is worth in dollars for your specific tax area.

The exemption is also not doubled if you own a home and a vehicle. It is one combined amount that you can split between your primary residence and tangible personal property such as a motor vehicle, and if you already used part of it on personal property in another county, that amount has to come off what you can claim on your home.

Why you will see $521,620 instead of $535,459

Utah’s maximum exemption is indexed for inflation and changes every year. The Tax Commission’s own “2025 Property Tax Relief Table,” which is still posted on tax.utah.gov as of this writing, lists the maximum at $521,620. That was correct for the 2025 exemption year. Publication 36, revised April 2026, is the newer, current document and puts the maximum at $535,459. Sites that copied the relief table before the update are circulating the older number. If a page or a calculator quotes $521,620, it has not been refreshed for the current year.

Who qualifies in Utah?

To claim the Veteran with a Disability exemption in Utah you need:

• A VA disability rating of at least 10 percent, incurred or aggravated in the line of duty during a war, international conflict, or military training, or compensation at the 100 percent rate for individual unemployability.
• A Certificate of Discharge (your DD214) and a statement from a military entity showing your percentage of disability, attached to your first application.
• Residence in the property you are claiming as of September 1 of the current year.

The exemption is also open to the unmarried surviving spouse or minor orphans of a qualifying veteran. If the veteran was killed in action or died in the line of duty, the unmarried surviving spouse or minor orphans are entitled to the entire taxable value of the primary residence and personal property held for personal use, not a percentage-based amount.

No income test

Unlike Utah’s circuit breaker homeowner’s credit and indigent abatement programs, which cap household income at $44,221 for 2025, the Veteran with a Disability exemption has no income requirement at all. Your VA rating and residency are what matter.

Active-duty members without a disability rating

Utah has a separate exemption for active or reserve service members with no disability rating, under form PT-022. It requires at least 200 days of continuous active duty outside Utah in a 365-day period, and you apply the year after the qualifying service ends. It exempts the entire taxable value of your primary residence, but only for the one year you claim it, and you have to reapply for each new qualifying period. It is a different program from the disability exemption, and the two rules should not be confused.

Can the exemption be used before closing?

In Utah, often yes, which is unusual among the states. Utah’s own Property Tax Relief FAQ draws a direct line between programs that require January 1 ownership and the armed forces exemptions that do not:

Practically, that means a veteran who closes on a home in, say, May and moves in can still file form PT-025 by the September 1 deadline that same year and be considered for that year’s exemption, something a state like Ohio, which locks eligibility to January 1 ownership, will not allow.

Utah is one of only four states that put a pre-purchase determination in the statute

State rule. The rule above puts Utah in a small group. The other three states that let a qualifying veteran get something in writing from the taxing authority before they own the home are:

• Virginia: file the normal exemption paperwork plus documentation of the purchase agreement and the commissioner of the revenue must process it and send an approval or denial letter, with the exemption amount, within 20 business days. Va. Code § 58.1-3219.6(B). The exemption itself takes effect only after you become the owner.
• Maryland: you may apply for a specific dwelling you intend to purchase, and the Department of Assessments and Taxation must send a preliminary approval or denial, with the amount, within 15 business days. Md. Code, Tax-Property § 7-208(d)(5). No second application is needed once you own it.
• Alabama: for closings on or after October 1, 2026, the tax assessing official issues a tentative certificate of permanent and total disability before purchase, within 20 days, and the statute says a settlement agent or loan closing officer may not consider the homestead ad valorem taxes when calculating debt-to-income once you hand over that certificate. Ala. Code § 40-9-21.3.

One correction worth having, because it gets repeated a lot: outside of Alabama these laws bind the county or the state tax office, not your lender. They force the taxing authority to answer you in writing before closing. They do not order a lender to waive or exclude the tax. Alabama is the only one of the four that reaches into the loan file itself. North Carolina has a bill that would add a prequalification process, House Bill 94, which passed the House 112 to 0 in May 2025 and has sat in Senate Rules since. It is not law, so do not plan around it.

Getting the county’s answer is not the same as getting the lender’s, so shop it

Lender overlay and market practice. Utah law tells the taxing authority to answer you. It does not tell your lender what to do with that answer. Whether the lower tax figure helps you qualify still comes down to lender policy, and here is what that looks like in practice, from lender guidance we collected directly in August 2026:

• Some lenders will use the reduced tax figure before closing, and some will not. One wholesale lender told us plainly it will consider a veteran real estate tax exemption and a reduced property tax number in the qualifying payment, as long as underwriting gets the local exemption rules and proof you meet them. If the documentation is short, underwriting uses the full tax amount instead. Another wholesaler checks it state by state and county by county on every single closing. If your lender says no, that is not the final answer on the benefit. It is that lender’s answer. Ask another one.
• Every lender will require proof of eligibility if the lower tax is doing work in your file. If the reduced tax is what lowers your debt ratio or raises your residual income, expect to document it: your VA rating decision or award letter showing the qualifying disability, the taxing authority’s own published exemption rules, and usually the completed exemption application. One lender’s VA guide requires proof of 100 percent disability from VA plus a copy of the completed county application for property tax exemption, and where the application has to be notarized it takes an unsigned copy up front and conditions it to be signed at closing.

Overlays cut both ways. One large investor allows the anticipated reduced tax for qualifying only for primary residences in California, Florida, Maryland, Texas, Utah and Virginia, and only with proof the veteran applied to the taxing authority before the note date. Utah is on that list, which is a real advantage. It is still one investor’s policy, not a rule every lender follows, so confirm it on your file rather than assuming it.

Practically, ask your loan officer two questions before you write an offer: will you use a reduced tax figure to qualify me, and will you waive the tax escrow. Different lenders give different answers on the same file, and that is normal, not a mistake.

What we can do instead: waive the escrow

If the exemption cannot be counted yet, the fallback is to not escrow the taxes at all, so your monthly housing expense is not carrying twelve months of a tax bill that is about to shrink. VA does not require escrows, so this is a lender and investor decision, and many will allow it on a strong file. There are lenders that will waive the tax escrow on a VA loan even when the property taxes have not been waived yet, so this is a real option and not a rare favor. Some will waive it with no restrictions at all, others want the eligibility proof and the correct paperwork in the file first. Waiving escrow does not require the taxing authority to approve anything, which is why it is usually the easier ask of the two. Understand the tradeoff: with no escrow account, you pay the taxing authority directly and you are on your own for those tax bills until the exemption is actually approved, and approval can take a while. Budget for it and pay the bill on time; a delinquent tax bill on a home you just bought is an expensive way to save a few dollars of monthly payment.

One more VA rule to know, because it runs the other way. On estimating taxes, Chapter 4 says “If taxes are expected to increase, use the increased amount.” There is no matching VA instruction that lets an underwriter write down your taxes, which is why the reduction is always a lender option and never a VA entitlement. The Chapter 4 text is here if you want to read it.

Plan for the gap between closing and approval

These applications take a while to process, and the taxing authority’s calendar does not wait for your loan. A tax bill can come due between your closing date and the day your exemption is approved, and you are the owner, so that bill is yours. That can include taxes attributable to the period the prior owner held the home. One lender’s VA guide makes it explicit and requires a signed letter of explanation from the veteran borrower stating they are solely responsible for the property taxes owed for the prior owner. Keep the money set aside and do not assume the first bill will be reduced, especially if you waived escrow and Utah is billing you directly.

How to apply in Utah, step by step

1. Get form PT-025, the Veteran with a Disability Property Tax Exemption Application, from the Utah State Tax Commission (PDF download). If you separately qualify as an active-duty or reserve member with no disability rating, use form PT-022 instead, available as a PDF download (PDF download).
2. Attach your supporting documents with your first application: a copy of your Certificate of Discharge (DD214) and a statement from a military entity showing your percentage of disability. You do not need to resubmit these every year once your first application is on file, unless something changes.
3. File with your county where the property is located. Utah counties handle this through the assessor, auditor, or treasurer depending on the county, so use the Utah State Tax Commission’s county tax relief contact list (PDF download) to get the exact office, webpage, and phone number for all 29 counties. Never guess which office in your county handles it; this list names them.
4. Watch the deadline: September 1 of the tax year. There is no published late-filing or prior-year catch-up provision for this exemption in the form instructions or Publication 36, so file on time or ask your county directly about any hardship exception before the deadline passes.
5. Report whether you have claimed a similar exemption in another county. The form asks this directly, because your total exemption amount is one number shared across all your property in Utah, not a fresh allowance per county.

For the full picture of Utah’s property tax relief programs, including the veteran exemption, the active-duty exemption, the blind exemption, and income-based relief for seniors, see the Tax Commission’s Publication 36 (PDF download).

Can you get a refund of prior year taxes?

Utah does not publish a late-application or prior-year refund process for this exemption, unlike some states that allow you to catch up one year back. Form PT-025’s instructions and Publication 36 both point to the single September 1 deadline with no stated exception for a missed year.

If you miss the deadline, the practical path is to apply for the next tax year and to call your county’s tax relief office before September 1 if you think you have a documented hardship. Some counties may have local discretion here even where the state form does not spell one out; the county contact list above is the place to ask. Do not assume a refund is available without confirming it with your county directly, since this is exactly the kind of detail that varies locally in Utah’s county-administered system.

Other Utah programs for disabled veterans

The disability exemption is the big one for homeowners, but Utah runs several other veteran and general property tax programs worth knowing about.

• Active or Reserve Duty Armed Forces Exemption (state, county-administered). Form PT-022 exempts the full taxable value of your primary residence for one tax year if you completed at least 200 continuous days of active duty outside Utah in a 365-day period. You apply the year after the qualifying service ends and must reapply for each separate period of service. This is a one-year benefit, not an ongoing one like the disability exemption.
• Blind Exemption (state, county-administered). Up to $11,500 of taxable value on real and personal property for legally blind owners, their unmarried surviving spouse, or minor orphans. No income or age test. File by September 1 with a signed statement from an ophthalmologist on your first application.
• Circuit breaker homeowner’s credit and low-income abatement (state and county). For homeowners 66 or older (circuit breaker) or 65 or older or disabled (indigent abatement) with 2025 household income under $44,221, Utah offers a credit or abatement worth up to $1,412, plus in the abatement’s case an additional credit on 20 percent of the home’s fair market value. These are separate programs from the veteran exemption and are means tested, unlike the veteran benefit.
• Utah Veteran First-Time Homebuyer Grant (state). A $2,500 grant from the Utah Department of Veterans and Military Affairs for veterans separated within the last 5 years, or currently serving Active Duty, Reserve, or Guard members, buying a first home in Utah. The loan itself can be VA, FHA, or conventional. Applications go through UDVMA and must be submitted at least 10 business days before closing. Utah Department of Veterans and Military Affairs.
• Mandatory Senior Deferral Program (county). Lets qualifying owners age 75 and older defer property taxes, with interest accruing at half the normal rate, until the property changes hands. Income and asset limits apply and vary by whether you meet the county median property value or 20-year ownership test.

Utah disabled veteran property tax FAQs

How much is Utah’s disabled veteran property tax exemption worth?

For the current tax year the maximum is $535,459 of your home’s taxable value, published by the Utah State Tax Commission in Publication 36, revised April 2026. A veteran rated 100 percent disabled, or compensated at the 100 percent rate for individual unemployability, gets the full amount. A lower rating gets that percentage of the maximum.

Why do some sources say $521,620?

That is last year’s number. The Tax Commission’s own 2025 Property Tax Relief Table, still posted on tax.utah.gov, lists $521,620 because the exemption is indexed for inflation every year and that table has not been refreshed. Publication 36, revised April 2026, is the current source and shows $535,459.

What disability rating do I need in Utah?

At least 10 percent. Utah does not use a flat 100 percent cutoff like some states. Your exemption is your disability percentage multiplied by the maximum exemption amount, so a 100 percent rating gets the full $535,459 and a 50 percent rating gets roughly half of it. Nothing is allowed below 10 percent.

What is the filing deadline in Utah?

September 1. File form PT-025 with your county by that date for the current tax year. There is no published late-filing or prior-year refund option for this exemption in the form instructions or Publication 36, so confirm any hardship exception directly with your county if you miss it.

Can I use the exemption on a home I am buying this year in Utah?

Often yes, and this is unusual. Utah’s own Property Tax Relief FAQ says veteran and active-duty claimants are still eligible even if they acquire the property after January 1 of the year they claim relief, unlike the circuit breaker, indigent abatement, or deferral programs, which do require January 1 ownership. Buy the home, move in, and file by September 1 of that same year.

Can a surviving spouse keep the Utah exemption?

Yes. An unmarried surviving spouse or minor orphan of a veteran with a disability can continue claiming the exemption. If the veteran was killed in action or died in the line of duty, the unmarried surviving spouse or minor orphans get the entire taxable value of the primary residence exempted, not just a percentage.

Does the Utah exemption apply to anything besides my house?

It can also apply to tangible personal property you hold for personal use, such as a vehicle, but it is one combined exemption amount split between your home and any personal property, not a separate allowance for each.

Where to go next

• Disabled Veteran Property Tax Exemption Guide, every state’s exemption, form and deadline in one directory
• The complete guide to VA home loans
• Property tax discounts for veterans on VA disability, the national overview
• Bad credit VA loans in Utah
• Funding Fee Waivers and Refunds Guide, the fee is waived outright at a 10 percent rating or higher, and can be refunded if you already paid it
• Utah State Tax Commission, Property Tax Relief overview and the current Publication 36 (PDF download)
• Contact list for all 29 Utah county tax relief offices (PDF download)