Tax relief and valuation review

Protect your exemption and appeal rights.

A homestead exemption, senior-relief program, or valuation protest can change the amount a homeowner owes—but only if the filing reaches the right local office in the correct window. Use the verified county guidance below as your working checklist, then confirm the current form and deadline with Utah County Assessor.

Relief programs

What the local record says

Homestead filing

The filing guidance for this county is: September 1, 2026 for annual Utah property-tax relief applications; a residential declaration requested by the Utah County Assessor must be returned within 90 days of the letter under Utah Code §59-2-103.5. Official form page: https://assessor.utahcounty.gov/residential-exemption Use the official form or application channel, provide the residence and ownership documentation requested, and keep a copy of the submission.

Open homestead application

Senior citizen tax relief

For 2026, Utah's homeowner low-income abatement/credit is for an owner-occupied homeowner who meets the residency and income requirements, is at least 67, or is an unmarried surviving spouse; the 2025 household-income limit is $44,221 and the benefit can include up to $1,412 plus the tax on 20% of fair-market value. Utah's mandatory senior deferral is for qualifying owners age 75+ of a single-family primary residence, subject to ownership, value or 20-year ownership, income (2025 household income no more than $88,442), liquid-resource, mortgage-consent, and delinquency rules. Applications are due September 1, 2026. Official guidance: https://tax.utah.gov/forms-pubs/pub-36/ Utah County directs taxpayers to its Auditor/Treasurer for county-administered relief and the Board of Equalization.

Valuation cap or growth limit

Utah has no county-specific annual assessment cap comparable to a Texas homestead cap. County assessors annually value property at fair-market value; a qualifying primary residence and up to one acre receive a 45% residential exemption and are taxed on 55% of market value. Qualifying agricultural land may instead be valued by productive capability under the Utah Farmland Assessment Act (greenbelt). Official guidance: https://tax.utah.gov/propertytax/tax-relief/primary-residential-exemption/ Utah County's Assessor explains the 55% residential assessment ratio and tax-district-specific rates: https://assessor.utahcounty.gov/real-property

Appealing an assessment

Build the objection around evidence and the notice date.

Calendar the window

Use the valuation notice and the county’s published protest guidance to determine the last day to file. Do not assume the payment deadline controls the appeal.

Assemble support

Gather comparable sales, photographs, repair records, appraisal evidence, property characteristics, and any documentation that explains why the assessed value is incorrect.

File and preserve proof

Submit through the official channel, save the confirmation, and attend the board or review hearing if one is scheduled. An appraiser or attorney can help evaluate evidence when the value or stakes are substantial.

The verified protest guidance for this county is: September 1, 2026 for Utah County Board of Equalization appeals under the county's current tax calendar; the valuation notice and applicable Utah statutory late-appeal rules control any exception. Official calendar: https://treasurer.utahcounty.gov/tax-information If the language is not a specific calendar date, contact the office promptly for the current notice and board-review schedule.