Active Duty/Deployed Military Exemption

This program is for active or recently discharged members of the armed forces or the reserves who have served 200 days or more on deployment outside the State of Utah in a 12 month or 365 day period.

The Deadline for filing an Abatement Application is September 1st.

Active Duty Exemption

Program QualificationsClick to Expand
Claimants must meet the following:
  1. A member of the armed forces (including Guard, Reserve, or Coast Guard).
  2. Deployed outside of the state:
    • For 200 days (does not have to be consecutive) in the previous year. (i.e.: in 2018 for a 2019 application.)
    • For 200 days (does not have to be consecutive) across two years. (i.e.: deployed in 2017-2018 for a 2019 application.)
  3. File an application by the deadline of September 1st or the next business day if the 1st falls on a Saturday or Sunday.
  4. The property being applied for must be the claimant’s primary residence when the application is submitted to the county. The claimant must also be the current owner of record.
  5. Submit verification of deployment. The following is the preferred and recommended method:
    • Submit a copy of the Travel Voucher (typically a DD Form 1351-2), or a printout of the electronic version.
    • Include evidence that the Travel Voucher was processed by the Personnel Office (i.e.: a Defense Travel System printout
IMPORTANT NOTE! Deployment orders are typically not sufficient for two reasons: (1) orders may be amended, and we cannot be sure that we have all amendments, and (2) orders do not specify which portion of the assignment was within the state of Utah, and which portion was outside the state. Your travel voucher will let us know what your actual deployment dates were, and how many days you were outside of Utah.

What Property is Eligible?Click on heading for answer.
The exemption will apply to the claimant's primary residence, which includes their home and up to the first acre of land. If a claimant's home is located on a parcel of ground that is larger than one acre in size, the abatement will only provide tax relief to the portion of taxes attributed to the first acre. Property owned as Tenants in Common will receive the exemption only on the percentage of the property owned by the qualifying individual.

A primary residence is defined by the State of Utah as the principal place where one actually lives as distinguished from a place of temporary sojourn. Determining evidence of a primary residence includes voting record, length of continuous residency, and vehicle, income tax and driver license addresses of record. Condominiums used in rental pools and transient residential use is not considered primary residential. [Section 59-2-102 and R884-24P-52.]

How Much is the Abatement?Click to expand.
The exemption applies to 100% of property taxes for the claimant's primary residence. The exemption does not include fees and other non property tax charges that can be attached by another taxing entity. (ie. unpaid water/sewer fees, deliquent personal property tax, etc)

Deadline ExtensionClick to Expand
The county will extend the application deadline to the year after year the claimant would otherwise be required to file the application if the county determines that:
  1. The claimant or a member of the claimant's immediate family had an illness or injury that prevented the claimant from filing the application on or before the original deadline.
  2. A member of the claimant's immediate family died during the calendar year the claimant was required to file the application.
  3. The claimant was not physically present in the state for a time period of at least six consecutive months during the calendar year the claimant was required to file the application.
  4. The failure of the claimant to file the application on or before the deadline for filing the application would be against equity or good conscience and was beyond the reasonable control of the claimant.