Homestead Exemption

Utah Homestead Exemption

Verified Jul 2026 · Utah Code Ann. 59-2-102, 59-2-103, 59-2-103.5; Utah Const. Art. XIII, sec. 3

Utah offers the general homestead exemption for owner-occupied homes. Primary Residential Exemption a 45% reduction and reduces your taxable value by a set percentage. It is available to owner-occupants of a primary residence.

Primary Residential Exemption

Who qualifies

Ownership: Owner of a residence used as a primary residence; one primary residential exemption per household.
Residency: The property must be used as a primary residence (the owner's or a tenant's domicile), and is limited to the dwelling plus a maximum of one acre of land.

How much it saves

Worked example — a $300,000 home at Utah's median effective rate (~0.49%):

~$663/year

Estimate — this is an estimate, not a quoted bill.

Your county's rate differs — use the calculator for a figure tuned to where you live.

How to apply

Application required: Not generally
Renewal: automatic — Generally applied automatically to qualifying primary residences; some counties require a one-time Primary Residential Exemption declaration/application.

Combining with other exemptions

Applies to primary residences statewide and is the baseline residential valuation; other relief programs (veteran, circuit breaker) apply on top of the 55% taxable value.

Verified Jul 2026 · Utah Code Ann. 59-2-102, 59-2-103, 59-2-103.5; Utah Const. Art. XIII, sec. 3

Official sources:

By Sharon Ben-MosheHow we verify & estimate

Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.

Frequently asked questions

Who qualifies for the homestead exemption in Utah?: Under Utah Code Ann. 59-2-102, 59-2-103, 59-2-103.5; Utah Const. Art. XIII, sec. 3, Primary Residential Exemption is available to owner-occupants of a primary residence. Owner of a residence used as a primary residence; one primary residential exemption per household. The property must be used as a primary residence (the owner's or a tenant's domicile), and is limited to the dwelling plus a maximum of one acre of land.
How much does the homestead exemption save in Utah?: It provides a 45% reduction. As an estimate, on a $300,000 home taxed at Utah's median effective rate (0.49%), that is roughly $663 per year. This is an estimate from Census ACS data, not an actual bill.
Do I have to apply for the homestead exemption?: No separate application is generally required for this program in Utah; confirm the current process with your county assessor.
Does the homestead exemption renew automatically?: Once granted, it generally renews automatically. Generally applied automatically to qualifying primary residences; some counties require a one-time Primary Residential Exemption declaration/application.
Can the homestead exemption be combined with other exemptions?: Applies to primary residences statewide and is the baseline residential valuation; other relief programs (veteran, circuit breaker) apply on top of the 55% taxable value.

Primary Residential Exemption

Who qualifies

Ownership: Owner of a residence used as a primary residence; one primary residential exemption per household.
Residency: The property must be used as a primary residence (the owner's or a tenant's domicile), and is limited to the dwelling plus a maximum of one acre of land.

How much it saves

Worked example — a $300,000 home at Utah's median effective rate (~0.49%):

~$663/year

Estimate — this is an estimate, not a quoted bill.

Your county's rate differs — use the calculator for a figure tuned to where you live.

How to apply

Application required: Not generally
Renewal: automatic — Generally applied automatically to qualifying primary residences; some counties require a one-time Primary Residential Exemption declaration/application.

Combining with other exemptions

Applies to primary residences statewide and is the baseline residential valuation; other relief programs (veteran, circuit breaker) apply on top of the 55% taxable value.

Verified Jul 2026 · Utah Code Ann. 59-2-102, 59-2-103, 59-2-103.5; Utah Const. Art. XIII, sec. 3

Official sources:

By Sharon Ben-MosheHow we verify & estimate

Frequently asked questions

Who qualifies for the homestead exemption in Utah?

Under Utah Code Ann. 59-2-102, 59-2-103, 59-2-103.5; Utah Const. Art. XIII, sec. 3, Primary Residential Exemption is available to owner-occupants of a primary residence. Owner of a residence used as a primary residence; one primary residential exemption per household. The property must be used as a primary residence (the owner's or a tenant's domicile), and is limited to the dwelling plus a maximum of one acre of land.

How much does the homestead exemption save in Utah?

It provides a 45% reduction. As an estimate, on a $300,000 home taxed at Utah's median effective rate (0.49%), that is roughly $663 per year. This is an estimate from Census ACS data, not an actual bill.

Do I have to apply for the homestead exemption?

No separate application is generally required for this program in Utah; confirm the current process with your county assessor.

Does the homestead exemption renew automatically?

Once granted, it generally renews automatically. Generally applied automatically to qualifying primary residences; some counties require a one-time Primary Residential Exemption declaration/application.

Can the homestead exemption be combined with other exemptions?

Applies to primary residences statewide and is the baseline residential valuation; other relief programs (veteran, circuit breaker) apply on top of the 55% taxable value.