Disabled Veteran's Exemption

This program is for honorably discharged disabled members of the armed forces, their unmarried surviving spouses, or minor orphaned children.

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

IMPORTANT NOTE! This application is for Disabled Veterans who are applying for the exemption for the first time or need to update their combined disablity rating with Utah County. Disabled Veterans are not required to renew their exemption ever year for their primary residence.

Disabled Veteran's Exemption

Program QualificationsClick to Expand
Claimants must meet the following:
  1. Be an honorably discharged member of the armed forces with at least a combined disability rating of 10% from the Dept of Veteran's Affairs.
    OR
    The unmarried surviving spouse of a deceased honorably discharged veteran who was assigned at least a 10% combined disability rating prior to his/her death.
    OR
    An orphaned minor child of a deceased honorably discharged veteran who was assigned at least a 10% combined disability rating prior to his/her death.
  2. File an application by the deadline of September 1st or the next business day if the 1st falls on a Saturday or Sunday.
  3. Provide proof of established residency in the State of Utah. Absence from the residence due to vacation, confinement to a hospital, or other similar temporary situation is not to be deducted from the residency requirement.
  4. Provide evidence of the veteran's disabled status, with a combined disability rating of at least 10%. This is typically in the form of a letter from the Veterans Administration (VA) stating the percentage of disability. This evidence only needs to be submitted with the initial application and will be retained on file.

    A Veteran that receives an updated disability rating from the VA should complete a new Abatement application and submit it to the county with a copy of the letter with the rating.

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.]

The exemption will also apply to any tangible personal property held exclusively for personal use and not used in a trade or business, or a combination of both. Examples of the types of personal property are personal vehicles, recreational vehicles, trailers, personal and regular watercraft, off road vehicles, etc.

How Much is the Abatement?Click to expand.
The amount of the exemption is based on the maximum allowable amount determined by the + legislature each year, and is modified according to the percentage of disability.

$266,670 is maximum total exemption allowed in 2020 per Disabled Veteran.
  • If your disability rating is 10%
    ....then your total exemption allowed is $27,173
  • If your disability rating is 20%
    ....then your total exemption allowed is $54,347
  • If your disability rating is 30%
    ....then your total exemption allowed is $81,520
  • If your disability rating is 40%
    ....then your total exemption allowed is $108,694
  • If your disability rating is 50%
    ....then your total exemption allowed is $135,868
  • If your disability rating is 60%
    ....then your total exemption allowed is $163,041
  • If your disability rating is 70%
    ....then your total exemption allowed is $190,215
  • If your disability rating is 80%
    ....then your total exemption allowed is $217,388
  • If your disability rating is 90%
    ....then your total exemption allowed is $244,562
  • If your disability rating is 100%
    ....then your total exemption allowed is $271,736

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. A military entity issues a written decision that the percentage of disability has changed, and the date the written decision takes effect is in any year prior to the current calendar year.
  2. 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.
  3. A member of the claimant's immediate family died during the calendar year the claimant was required to file the application.
  4. 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.
  5. 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.