This program is for the unmarried surviving spouse or the surviving minor orphaned child of a service
member who was killed in action or in the line of duty.
The Deadline for filing an Abatement Application is September 1st.
Disabled Veteran's Exemption
- The unmarried surviving spouse of a deceased veteran who was killed in action or in the line of duty.
An orphaned minor child of a deceased veteran who was killed in action or in the line of duty.
- 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.
- File an application by the deadline of September 1st or the next business day if the 1st falls on a Saturday or Sunday.
- 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.
- Provide a copy of DD form 1300, Report of Casualty, or other evidence of service-connected death and Death Certificate.
What Property is Eligible?
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?
- 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.
- A member of the claimant's immediate family died during the calendar year the claimant was required to file the application.
- 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.