Utah is home to more than 170,000 veterans — anchored by Hill AFB, Dugway Proving Ground, and Tooele Army Depot — and the state delivers one of the most specific property tax abatement programs in the Mountain West, with up to $274,700 in abatement for 100% P&T disabled veterans. Here is the complete 2025 guide to what Utah offers.
Utah has one of the highest per-capita military and veteran populations in the Mountain West. Its 170,000-plus veterans are anchored by three major defense installations that make the state a significant hub of military activity well beyond the uniform service years: Hill Air Force Base in Ogden, home to the F-35A and one of the Air Force's largest installations; Dugway Proving Ground in Tooele County, a major Army chemical and biological defense test facility; and Tooele Army Depot, which plays a critical logistics and maintenance role for Army materiel.
This concentration of military activity creates a large veteran and military retiree community along Utah's Wasatch Front — from Ogden and Layton through Salt Lake City and Provo — as well as in rural western Utah where Dugway and Tooele Army Depot generate a smaller but significant veteran population. Utah's veteran community also benefits from a state government that has made veteran-friendly policy a legislative priority, with specific and well-structured benefit programs across property tax, education, employment, and care.
Whether you are recently separated from Hill AFB, a long-term Utah resident, or a retiree considering relocation, this guide covers everything Utah offers veterans in 2025.
100% P&T disabled veterans qualify for up to $274,700 property tax abatement on primary residence (Utah Code 59-2-1104).
Utah Veterans Tuition Gap Program covers the tuition gap at Utah public colleges after GI Bill benefits are applied.
Military retirement is partially exempt from Utah state income tax; veterans also get a $1,000 income tax credit.
Utah State Veterans Nursing Home in Salt Lake City provides skilled nursing care for eligible Utah veterans.
Utah's property tax benefit for disabled veterans is one of the most precisely structured programs in the region. Rather than a flat exemption based solely on disability status, Utah provides a property tax abatement that scales with the veteran's service-connected disability rating, with the maximum benefit available to those at 100% Permanent and Total.
Under Utah Code § 59-2-1104, veterans with service-connected disabilities are eligible for a property tax abatement on their primary residence. The abatement amount is proportional to the veteran's disability rating — higher ratings produce larger abatements, with the full benefit available at 100% P&T.
For veterans with partial ratings — 10%, 20%, 30%, 40%, 50%, 60%, 70%, or 80% — Utah provides a partial abatement calculated as a percentage of the maximum benefit. This means veterans at any service-connected rating above 0% have a reason to apply, not just those at 100%. Veterans who are not yet at the highest rating can still capture meaningful property tax relief at their current rating while pursuing additional claims.
Veterans with a 100% Permanent and Total service-connected disability rating are eligible for the maximum property tax abatement: up to $274,700 of assessed value exempt from property taxation on their primary residence. This figure is adjusted annually by the Utah State Tax Commission based on a formula tied to property value indices — the $274,700 figure reflects recent adjustment levels and should be confirmed with your county assessor for the current tax year.
In practical terms, a home assessed at $274,700 or less would be completely exempt from property tax. A more valuable home would have the first $274,700 of assessed value exempted, with the remainder subject to normal taxation. In Utah's Wasatch Front real estate market — where median home values in many communities far exceed this threshold — the abatement still represents thousands of dollars in annual tax savings.
As with other states, the key is the "Permanent and Total" designation. Veterans at 100% schedular without a P&T designation should verify their VA documentation and, if needed, pursue P&T designation as part of their ratings work.
The property tax abatement extends to surviving spouses of qualifying veterans. A surviving spouse may continue to receive the abatement on the same primary residence after the veteran's death, provided the spouse has not remarried and continues to occupy the property as their primary residence.
If you are not yet at 100% P&T, you are leaving significant property tax savings on the table. Use our Disability Rating Calculator to estimate whether an increase is achievable based on your conditions, then start your claim to pursue it.
Editorial Standards: This article was written by Marcus J. Webb, a veterans benefits researcher who has studied 38 CFR Part 4, the VA M21-1 Adjudication Manual, and thousands of BVA decisions. Content is verified against current 38 CFR regulations and VA.gov guidance. Last reviewed: April 2026. Not legal advice — for representation on your specific claim, talk to a VA-accredited attorney.
Get a free AI case score in 3 minutes — Bronze through Elite — based on your conditions, exposures, and denial history.
Get Your Free Case Score →If your VA claim has been denied or you're fighting for a higher rating, an accredited VA attorney can help — and they only get paid if you win. claim.vet connects veterans with pre-screened attorneys at no cost to you.
Find a VA Attorney → Free Case Score