Utah exempts part of the taxable value of a primary residence for veterans with a service-connected disability rated 10% or higher. For 2026 the cap is $535,459 of taxable value, according to the Utah State Tax Commission’s Publication 36. Your exemption is your disability percentage times that cap. A veteran rated individually unemployable is treated as 100%. You apply with the county where you live by September 1. In most cases you don’t have to reapply each year unless something changes, though counties do send annual verifications. Utah law also lets you apply before you close on a home, and the county will tell you the amount in advance.

That last point is the one most buyers never hear about, and it can change how you plan a purchase. Below is how the exemption works, how the math interacts with Utah’s separate 45% residential exemption, how to file in Davis and Weber counties, and how it fits with a VA loan. This is tax information, not tax advice. The figures change every year.

Who qualifies

• Veterans with a disability: Publication 36 says the exemption is for veterans disabled in military service with at least a 10% disability. No exemption is allowed below 10%.

• Unmarried surviving spouses and minor orphans: they can claim it based on the deceased veteran’s disability.

• Killed in action or died in the line of duty: Utah Code 59-2a-501(3) says the unmarried surviving spouse or minor orphan gets the full taxable value of the eligible property exempted, not a percentage.

The property has to be your primary residence, and you need to be an owner of record. Weber County’s page says a home held in a trust needs a copy of the trust agreement. Under Utah Code 59-2a-501(4), a veteran with an honorable or general discharge is presumed to be a U.S. citizen for this exemption.

How the amount is calculated

Utah Code 59-2a-501(2) sets the formula: your percentage of disability multiplied by the “adjusted taxable value limit,” which is $535,459 for 2026 per Publication 36 and both Davis and Weber counties. The exemption can’t exceed the property’s taxable value. If VA certifies you as individually unemployable, the county must treat you as 100% disabled regardless of the rating on paper.

Publication 36 adds that any remaining exemption can be applied to tangible personal property, such as motor vehicles. Ask your county how it handles that.

Taxable value isn’t market value

This trips people up. Utah separately exempts 45% of the market value of a primary residence, so a home’s taxable value is 55% of its market value (Utah Code 59-2-103, per the Tax Commission). The veteran exemption is measured against that taxable value. That’s why the veteran exemption covers more of a home than the $535,459 figure suggests.

One more 2026 change to know about: the Tax Commission says that starting January 1, 2027, a change in ownership (such as buying a home) requires the new owner to file form TC-473A with the county board of equalization by September 15 to receive the 45% residential exemption. Late applications can’t be accepted. That’s a separate filing from the veteran exemption, so put both deadlines on your calendar after you buy.

Illustrative examples (hypothetical, 2026 figures)

These use made-up home values to show the math. They aren’t estimates of your tax bill. Your actual savings depend on your home’s assessed value and your area’s tax rate.

• 30% rating, $500,000 home: taxable value is 55% of $500,000, or $275,000. The exemption is 30% × $535,459 = $160,637.70. About $114,362 of taxable value would remain taxable.

• 70% rating, same home: 70% × $535,459 = $374,821.30, which is more than the $275,000 taxable value. The home’s taxable value would be fully exempt, and Publication 36 says the remainder can apply to personal property such as vehicles.

• Individual unemployability with a 60% rating: the county treats it as 100%, so the full $535,459 limit applies.

How to apply

• Deadline: Utah Code 59-2a-502 says to file on or before September 1 of the year you’re applying for, with the county where you live on September 1. For 2026 that date has passed. The next regular deadline is September 1, 2027.

• What to include: a copy of your discharge (or other proof of service) and a statement of disability from VA showing your percentage. The county keeps that statement on file, so you generally don’t file it again unless your rating changes.

• Receipt: the county must give you a receipt within 30 days of getting your application.

• Late filing: the law allows a one-year extension in specific cases, for example when VA’s rating decision takes effect in an earlier year, or when illness, a death in the family or being out of state for six months kept you from filing. Ask the county.

Applying before you buy

Utah Code 59-2a-502(5) lets a qualifying veteran file before owning the home. You need a real estate purchase contract or similar proof you intend to buy, you file in the county where the home is, and you must intend to live there as your primary residence. The county has 15 business days to send a receipt saying whether the application is preliminarily approved and, if so, the exemption amount. That gives you and your lender a real number during escrow instead of a guess.

Davis and Weber counties

• Davis County: its abatements page says applications are due by September 1, 2026, that 2026 verification forms were mailed starting January 2, 2026 to people who qualified in 2025, and it posts late-filing veteran applications. Davis County tax relief.

• Weber County: its page lists the $535,459 limit, a September 1, 2026 deadline, and an online annual verification portal for disabled veterans. Questions go to the Clerk/Auditor at (801) 399-8489. Weber County tax relief.

The state’s form is PT-025, Veteran with a Disability Property Tax Exemption Application. Several counties publish their own versions, so use the one your county currently posts.

How it fits with your VA loan

• It’s separate from the VA funding fee exemption. The funding fee exemption depends on receiving (or being eligible for) VA disability compensation. The property tax exemption is a Utah county benefit with its own application. See Who Is Exempt From the VA Funding Fee?.

• Lower taxes can change your numbers. Property taxes are part of your housing payment, which feeds both the debt-to-income ratio and VA’s residual income test. Whether a lender can qualify you with the exempted tax figure depends on what it can document. The county’s preliminary approval under the pre-purchase option is the kind of paper to ask about.

• Escrow may lag. Your first escrow account is often set from the existing tax bill. If your exemption reduces the bill, the change usually shows up at the servicer’s escrow review. Ask your servicer how it handles the new tax notice.

Moving to Hill AFB? See PCS to Hill AFB: Buying a Home From Out of State and Using BAH to Buy a Home Near Hill AFB. Buying in Nevada? See Nevada Disabled Veteran Property Tax Exemption. Active or reserve members deployed outside Utah for 200 days in a 365-day period may have a separate exemption under Publication 36. Wyoming’s exemption is different again — $6,000 of assessed value and a three-year residency rule.

FAQ

What is Utah’s disabled veteran property tax exemption for 2026?

Up to $535,459 of taxable value of a primary residence, scaled by your disability percentage, per Publication 36. Ratings below 10% don’t qualify.

Is a 100% rating a full property tax exemption?

It exempts up to the full $535,459 of taxable value. Because a primary residence’s taxable value is 55% of market value, that covers a home with a market value up to about $973,500 for 2026. Above that, some value stays taxable.

Do I have to reapply every year?

Utah law says the county can’t require a new application after your receipt unless something changes, like your rating, ownership or occupancy. Counties still send annual verifications, so return them.

Can a surviving spouse claim it?

Yes, an unmarried surviving spouse can. If the veteran was killed in action or died in the line of duty, the full taxable value of the eligible property is exempt.

What will the limit be in 2027?

The limit is adjusted each year, and the 2027 figure hadn’t been published when this was written. Check Publication 36 or your county before relying on a number.

Next step

If you’re buying in Utah and have a VA disability rating, reach out. I’ll run your payment with and without the exemption, and help you time the pre-purchase application so you know the number before closing. I’m licensed in Utah, and you can confirm NMLS #1514540 on NMLS Consumer Access.

Sources

• Utah State Tax Commission: Publication 36 (Rev. 9/26)

• Utah Code Title 59, Chapter 2a, Part 5: Veteran Armed Forces Exemption (effective 1/1/2026)

• Utah State Tax Commission: Primary Residential Exemption

• Utah State Tax Commission: Form PT-025

• Davis County: Tax relief and abatements

• Weber County: Tax relief

• VA.gov: VA funding fee and loan closing costs

Sources checked November 8, 2026. Jimmy Hobson, NMLS #1514540, UMortgage, powered by NEXA Lending (NMLS #1660690). This article is general education. County assessors and auditors decide property tax exemptions, and figures change every year. It is not a loan approval, a commitment to lend, or legal or tax advice. VA rules, lender requirements and program figures can change without notice, and individual lenders may add their own requirements (overlays). Please don’t send your Social Security number, DD214, court papers or other personal documents through the contact form or email; we’ll set up a secure way to share them if you move forward.