Utah Veteran Benefits 2026: Property Tax Exemptions and Military Retired Pay Tax
The state benefits Utah gives veterans and their surviving spouses: property tax exemptions, how the state taxes military retired pay, and other benefits, each with who qualifies, the amount, how to apply and the official source.
Utah veterans with a service-connected disability rating of at least 10% can exempt taxable value of their primary residence and/or tangible personal property, scaled to the rating, up to $535,459 for tax year 2026 (100% rating); unmarried surviving spouses and minor orphans also qualify. Service members on active duty outside Utah for 200+ days in a 365-day period get a full exemption on their primary residence. Military retired pay gets a Utah income tax credit of 4.5% of the taxable amount (tax year 2025), which offsets Utah's flat income tax on it, and the state adds tuition waivers, discounted hunting and fishing licenses, four state veterans homes, hiring-preference points and a $2,500 first-time homebuyer grant. (sources)
Official sources Checked against official sources on November 4, 2026. This page lists only benefits confirmed on an official state or federal page; counties and cities may offer more.
Property tax exemptions for veterans in Utah
| Benefit | Who qualifies | Amount | How to apply | Source |
|---|---|---|---|---|
| Disabled Veteran Exemption (property tax exemption for veterans with a disability incurred in the line of duty) | Veteran with a disability incurred in the line of duty (rating of at least 10%), or the unmarried surviving spouse or minor orphan of such a veteran or of a person who died as a result of military service. Applies to the claimant's primary residence (not a rented dwelling) and/or tangible personal property such as motor vehicles. The official sources list no income test. | Tax year 2026: exempts taxable value equal to the disability rating times $535,459. Examples: 10% = $53,546; 20% = $107,092; 30% = $160,638; 40% = $214,184; 50% = $267,730; 60% = $321,275; 70% = $374,821; 80% = $428,367; 90% = $481,913; 100% = $535,459. (The state veterans agency's 2026 guide still cites the prior-year cap of $505,548 and says the amount also depends on the unemployability classification.) | File the county's disabled-veteran exemption application with the county where the property is located (treasurer or assessor) by September 1. First-time applicants attach a VA letter, dated within the last year, showing the combined service-connected rating and its effective date; surviving spouses attach a VA surviving-spouse letter. You must refile if your rating, ownership or property changes. A 2025 exemption can still be claimed if the application reaches the county by September 1, 2026. | Salt Lake County Treasurer |
| Active or Reserve Duty Armed Forces Property Tax Exemption | Active or reserve member of the U.S. Armed Forces who served at least 200 days of active duty outside Utah in a continuous 365-day period beginning in the prior year. Days already counted for a previous year's exemption don't count again. Applies to the primary residence. | Full exemption of the taxable value of the claimant's primary residence (Salt Lake County states up to one acre) | Apply to the county treasurer, assessor or clerk by September 1 of the year after the qualifying service, with military orders, a DD-214 or a commanding officer's letter confirming the service. You must apply every year you qualify, and each period of qualifying service supports only one exemption. | Utah Department of Veterans and Military Affairs |
Is military retired pay taxed in Utah?
| Treatment | Amount or limit | Source |
|---|---|---|
| Utah Military Retirement Credit (code AJ, TC-40A Part 3): a nonrefundable credit on the Utah individual income tax return for taxable military retirement pay, including survivor retirement pay. It cannot be combined with the general Retirement Credit (code 18). | Tax year 2025: 4.5% of taxable military retirement pay included in Utah income, which offsets Utah's 4.5% flat tax on that pay. No income limit or dollar cap is stated. | incometax.utah.gov |
For the dollars this treatment adds to (or saves on) a retiree’s state tax in 2026, see the military retirement tax by state study; for the pension itself, the military retirement pay calculator.
Other Utah veteran benefits
Vehicles and license plates
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| 'Utah Honors Veterans' special group license plate (Division of Motor Vehicles) | Anyone who makes the required contribution; the plate carries a military-branch or American Legion decal emblem | $25 contribution for the initial plate and $10 at each annual renewal; the money supports the Utah Department of Veterans and Military Affairs. This is not a fee exemption. | veterans.utah.gov |
Hunting, fishing and other licenses
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| Utah Disabled Veteran Hunting/Fishing License (Division of Wildlife Resources) | Utah-resident veterans with a service-connected disability of 20% or more | Discounted hunting, fishing or combination license (the guide gives no exact discount) | veterans.utah.gov |
Education
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| Purple Heart Tuition Waiver (Utah Code 53B-8e-103) | Purple Heart recipients attending a Utah public institution of higher education | Full tuition waiver toward a degree, up to and including a master's degree | veterans.utah.gov |
| Scott B. Lundell Military Survivors Tuition Waiver (Utah Code 53B-8-107) | Surviving dependents of service members killed in action on or after September 11, 2001 | Tuition waiver at state institutions | veterans.utah.gov |
| In-state tuition for veterans and active duty (Utah Code 53B-8-102(8)) | Active-duty members, and veterans released from active service within the 12 months before attending; some immediate family members may also qualify | Charged the in-state tuition rate at public degree-granting and certificate-granting schools | veterans.utah.gov |
| Veterans Tuition Gap Program (Utah Code 53B-13b-104) | Veterans attending Utah institutions of higher education whose federal benefits are used up or not available | Supplemental state grant that can cover tuition, fees, books, supplies and housing (no dollar amount published in the guide) | veterans.utah.gov |
Employment
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| Veterans' preference in public employment (Utah Code 71A-2-101, 71A-2-102) | Veterans and service members, veterans and service members with a disability (any rating), Purple Heart recipients, retired members of the armed forces, and spouses or surviving spouses of veterans | 5 points or 5% of the total possible score, whichever is greater. 10 points or 10% for disabled veterans or service members and Purple Heart recipients. Spouses and surviving spouses get the same preference the veteran was or would have been entitled to. | dhrm.utah.gov |
State veterans homes
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| Four Utah State Veterans Nursing Homes: Salt Lake City (William E. Christoffersen), Ogden (George E. Wahlen), Payson (Mervyn Sharp Bennion) and Ivins (Southern Utah) | Veterans who served on active duty, or who deployed while in the reserves. Spouses of veterans and Gold Star parents can also be admitted, but the VA does not cover or subsidize their care. | No cost for veterans with a service-connected disability of 70% or more. For veterans with no service-connected disability or a rating under 70%, the VA subsidizes care at a per diem of about $120 a day. | veterans.utah.gov |
| Utah Veteran First-Time Homebuyer Grant | Veterans separated within the last 5 years, or currently serving members (Active Duty, Reserve or Guard), who live in Utah and are buying their first home in Utah | $2,500 grant toward the purchase of a home | veterans.utah.gov |
Common questions
Does Utah have a property tax exemption for disabled veterans?
Utah lists 2 veteran property tax benefits. The main one: Disabled Veteran Exemption (property tax exemption for veterans with a disability incurred in the line of duty). Who qualifies: Veteran with a disability incurred in the line of duty (rating of at least 10%), or the unmarried surviving spouse or minor orphan of such a veteran or of a person who died as a result of military service. Applies to the claimant's primary residence (not a rented dwelling) and/or tangible personal property such as motor vehicles. The official sources list no income test.. Amount: Tax year 2026: exempts taxable value equal to the disability rating times $535,459. Examples: 10% = $53,546; 20% = $107,092; 30% = $160,638; 40% = $214,184; 50% = $267,730; 60% = $321,275; 70% = $374,821; 80% = $428,367; 90% = $481,913; 100% = $535,459. (The state veterans agency's 2026 guide still cites the prior-year cap of $505,548 and says the amount also depends on the unemployability classification.) (Salt Lake County Treasurer – Veteran Relief (Veteran Exemption Amounts Awarded) and 2026 Property Tax Relief Programs sheet (rev. 1/2026)).
How do I apply for the Utah veteran property tax exemption?
File the county's disabled-veteran exemption application with the county where the property is located (treasurer or assessor) by September 1. First-time applicants attach a VA letter, dated within the last year, showing the combined service-connected rating and its effective date; surviving spouses attach a VA surviving-spouse letter. You must refile if your rating, ownership or property changes. A 2025 exemption can still be claimed if the application reaches the county by September 1, 2026. (Salt Lake County Treasurer – Veteran Relief (Veteran Exemption Amounts Awarded) and 2026 Property Tax Relief Programs sheet (rev. 1/2026)).
Does Utah tax military retirement pay?
Utah Military Retirement Credit (code AJ, TC-40A Part 3): a nonrefundable credit on the Utah individual income tax return for taxable military retirement pay, including survivor retirement pay. It cannot be combined with the general Retirement Credit (code 18). Amount or limit: Tax year 2025: 4.5% of taxable military retirement pay included in Utah income, which offsets Utah's 4.5% flat tax on that pay. No income limit or dollar cap is stated. (incometax.utah.gov).
What other benefits do veterans get in Utah?
Purple Heart Tuition Waiver (Utah Code 53B-8e-103) (veterans.utah.gov); Scott B. Lundell Military Survivors Tuition Waiver (Utah Code 53B-8-107) (veterans.utah.gov); In-state tuition for veterans and active duty (Utah Code 53B-8-102(8)) (veterans.utah.gov); Veterans Tuition Gap Program (Utah Code 53B-13b-104) (veterans.utah.gov); Utah Disabled Veteran Hunting/Fishing License (Division of Wildlife Resources) (veterans.utah.gov); Four Utah State Veterans Nursing Homes: Salt Lake City (William E. Christoffersen), Ogden (George E. Wahlen), Payson (Mervyn Sharp Bennion) and Ivins (Southern Utah) (veterans.utah.gov); Veterans' preference in public employment (Utah Code 71A-2-101, 71A-2-102) (dhrm.utah.gov); 'Utah Honors Veterans' special group license plate (Division of Motor Vehicles) (veterans.utah.gov); Utah Veteran First-Time Homebuyer Grant (veterans.utah.gov). Who qualifies and the amounts are in the tables above.
Sources
- Salt Lake County Treasurer – Veteran Relief (Veteran Exemption Amounts Awarded) and 2026 Property Tax Relief Programs sheet (rev. 1/2026)
- Utah Department of Veterans and Military Affairs – Resource Guide for Utah Veterans and Service Members (2026)
- incometax.utah.gov
- veterans.utah.gov
- dhrm.utah.gov
Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.
Related
Utah senior property tax relief → Utah state income tax for retirees → Veteran benefits in every state → Military retirement tax by state 2026 → Military retirement pay calculator → 2026 VA disability rates → Military retiree and VA COLA 2027 → VA loan limits 2026 →