Killed in Action Exemption

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.

IMPORTANT NOTE! This application is for qualifying surviving spouses & minor orphan children who are applying for the exemption for the first time. Qualifying surviving spouses or minor orphaned children 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. 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.
  2. 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.
  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. 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.
  5. Provide a copy of DD form 1300, Report of Casualty, or other evidence of service-connected death and Death Certificate.

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 for the full taxable value of the claimants primary residence and non-business personal property.

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 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.