Armed Forces Exemption — Ceiling × Your Rating
The exemption is a large taxable-value ceiling multiplied by your disability percentage — $535,459 for 2025 — from a floor of just 10%. It reaches survivors too: the unmarried surviving spouse and minor orphans of a veteran with a disability, or of a veteran who died as a result of military service, qualify in their own right.
Verified August 27, 2026
What this benefit is
The exemption is a large taxable-value ceiling multiplied by your disability percentage — $535,459 for 2025 — from a floor of just 10%. It reaches survivors too: the unmarried surviving spouse and minor orphans of a veteran with a disability, or of a veteran who died as a result of military service, qualify in their own right.
What it's worth: Taxable value off equal to $535,459 (2025, indexed) × your disability percentage
- The ceiling indexes annually; the multiplication is by the percentage itself, so every 10% of rating shields roughly another $53,000 of taxable value.
- The $535,459 ceiling remains the currently published figure.
- The unmarried surviving spouse and minor orphans of a veteran with a disability, or of a veteran who died as a result of military service, are eligible.
- First-time survivor documentation is a current VA letter confirming unmarried widow or widower status and the veteran's disability percentage at death, together with the death certificate.
- The 1 September deadline may be extended to 31 December for good cause. A missed September date is not automatically fatal.
- 2026 H.B. 124 clarified that the application is made once rather than annually.
Who is entitled to it
- Your disability incurred in the line of duty is 10% or more.
- The exemption runs against your primary residence.
- Your home is in Utah.
Not sure whether that describes you?
Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.
How to claim it
Deadline: September 1- 1Apply with the county by September 1, with proof of military service and of the disability.
- 2Do the multiplication before you assume it is small: even 20% shields six figures of taxable value against the 2025 ceiling.
- 3Ask about pointing part of the exemption at tangible personal property such as a vehicle — Publication 36 allows it.
- Form
- Application with proof of service and disability
- File with
- The county where the property sits
- Documents you will need
- va benefit summary letter · dd214
- No renewal
- Once granted it does not need renewing.
Sources
- authority · published policyUtah State Tax Commission — Publication 36 (Utah Code §§59-2-1903, 1904)
Why only one source type: The Tax Commission's Publication 36 states the ceiling, the proportional arithmetic, the 10% floor and the survivor routes. The statute host (le.utah.gov) refused the connection.
This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.