This page provides a plain-English summary of key elder care and estate planning information specific to Utah residents. It covers Utah Medicaid limits, estate tax rules, advance directive information, and links to important Utah agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Utah Medicaid — 2026 Eligibility Limits for Long Term Care
Utah’s Medicaid program is administered by the Utah Department of Health and Human Services — DHHS. Utah expanded Medicaid in 2019 through the Utah Primary Care Network providing limited coverage and then full expansion in 2020 covering adults up to 138 percent of the federal poverty level.
Income limit — single applicant — Utah has no income cap for nursing home Medicaid Utah is one of the few states that does not impose a hard monthly income cap for nursing home Medicaid eligibility. Instead nearly all of a resident’s income must be paid toward nursing home care costs. The resident keeps only a small personal needs allowance plus Medicare premiums and any allowable spousal income allowance. Having higher income does not disqualify a person from Utah nursing home Medicaid but does mean contributing more toward care costs.
HCBS Waivers — income limits do apply While nursing home Medicaid has no income cap Utah’s HCBS Waivers do have income limits. The Utah Aging Waiver for seniors aged 65 and older uses an income limit of approximately $1,305 per month — based on the Federal Poverty Level — effective March 2026 through February 2027. The New Choices Waiver uses an income limit of $2,982 per month.
Asset limit — single applicant A single applicant must have $2,000 or less in countable assets. Exempt assets include the primary residence with equity up to $752,000 — Utah uses the federal minimum home equity limit — if the applicant intends to return home, one vehicle, personal belongings and household furnishings, a burial plot, irrevocable burial trusts up to $7,000, and life insurance with a combined face value of $1,500 or less. Note that IRAs and 401(k)s are counted as countable assets in Utah.
Home and community based care — Utah Aging Waiver and New Choices Waiver Utah offers two primary HCBS programs. The Utah Aging Waiver for Individuals Age 65 or Older provides home and community based services for seniors who need nursing facility level care but want to remain at home. The asset limit is $2,000 for a single applicant.
The New Choices Waiver — NCW — is a distinctive Utah program designed specifically for people who currently reside in a nursing facility or assisted living and want to transition back to community living. To qualify for the NCW an applicant must have resided in a nursing home for at least 90 days or an assisted living facility for at least 365 days. The NCW helps people move from institutional settings to less restrictive community care with appropriate supports in place. The income limit for the NCW is $2,982 per month and the asset limit is $2,000 for a single applicant.
Married couples — one spouse applying When only one spouse applies for Utah Medicaid the community spouse — the spouse who remains at home — may retain 50 percent of the couple’s combined countable assets up to a maximum of $162,660. If 50 percent of the couple’s assets is less than $32,532 the community spouse may retain up to $32,532. The applicant spouse retains $2,000.
Monthly Maintenance Needs Allowance The minimum Monthly Maintenance Needs Allowance for the community spouse is $2,644 per month in 2026. The maximum is $4,066.50 per month for community spouses with high housing costs.
Personal needs allowance — among the lowest in the country Utah nursing home Medicaid recipients are allowed to keep only $45 per month as a personal needs allowance — one of the lowest in the country. The remainder of income is applied toward the cost of care.
Look-back period and divestment penalty Utah has a 60-month — five year — look-back period for nursing home Medicaid and HCBS Waiver applications. Asset transfers made within 60 months of applying that were for less than fair market value may result in a penalty period of ineligibility. The 2026 divestment penalty divisor in Utah is approximately $7,344 per month.
Estate recovery — broader than most states Utah requires Medicaid estate recovery from the estates of all enrollees who had any Medicaid coverage after the age of 55 — not just those who received long term care services. This is broader than most states which recover only for long term care costs. Planning with an elder law attorney is especially important in Utah to protect assets from this broader estate recovery rule.
How to apply for Utah Medicaid Applications can be submitted online at medicaid.utah.gov, by phone at 1-866-435-7414, or in person at your local Department of Workforce Services — DWS — office.
Utah Medicaid administering agency Utah Department of Health and Human Services — medicaid.utah.gov
Utah Estate Tax — 2026
No Utah state estate tax Utah does not impose a state estate tax. Utah previously had a pick-up inheritance tax tied to the federal state death tax credit but that credit was eliminated by federal law effective 2005. No Utah estate tax or inheritance tax applies to any estate regardless of size.
No Utah inheritance tax Utah does not impose an inheritance tax. Beneficiaries who receive assets from a Utah decedent owe no Utah inheritance tax regardless of the size of the inheritance or their relationship to the deceased.
Federal estate tax Utah residents may be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026 following enactment of the One Big Beautiful Bill Act. The exemption is portable between spouses meaning a married couple can protect up to $30,000,000 from federal estate tax with proper planning. The top federal estate tax rate is 40 percent on amounts above the exemption.
No Utah gift tax Utah does not impose a state gift tax. Federal gift tax rules apply — the annual gift tax exclusion is $19,000 per recipient in 2026.
Utah income tax — flat rate Utah has a flat state income tax rate of 4.55 percent. Utah taxes Social Security benefits that are included in federal adjusted gross income — however Utah offers a full tax credit for Social Security taxes for lower income residents that phases out at higher income levels. Single filers with income of $54,000 or less qualify for the full credit. Pension income and IRA and 401(k) withdrawals are taxed at the flat 4.55 percent rate though Utah offers a retirement tax credit for qualifying residents born on or before December 31 1952.
Utah homestead exemption Utah offers a homestead exemption that protects 45 percent of the value of a primary residence from property taxes. Utah’s average effective property tax rate is approximately 0.49 percent — among the lower rates in the country.
Step-up in basis Inherited assets in Utah receive a stepped-up tax basis to fair market value at the date of the original owner’s death. This can significantly reduce capital gains taxes when beneficiaries later sell inherited property.
Utah Advance Directives
Utah law recognizes the following advance directive documents:
Utah Advance Health Care Directive Utah uses a combined Advance Health Care Directive that includes both the appointment of a healthcare agent and treatment instructions. Must be signed and witnessed by two adults or notarized.
Utah Physician Orders for Life-Sustaining Treatment — POLST Utah uses a POLST form for seriously ill patients that documents specific medical orders regarding CPR hospitalization and artificial nutrition. Must be signed by a physician or advanced practice registered nurse.
Utah Do Not Resuscitate Order A physician order directing emergency personnel not to perform CPR. Utah has standardized out-of-hospital DNR protocols.
Utah Advance Directive Registry Utah does not maintain a statewide advance directive registry. Copies of your advance directive should be given to your healthcare agent physician and any hospital or care facility where you receive care.
Free Utah advance directive forms Free Utah-specific advance directive forms are available at caringinfo.org and from the Utah Medical Association at utahmed.org.
Utah Key Agencies and Resources
Utah Department of Health and Human Services — DHHS Administers Utah Medicaid including long term care programs. Website: medicaid.utah.gov Phone: 1-866-435-7414
Utah Division of Aging and Adult Services — DAAS Coordinates programs and services for older Utahns including home care nutrition programs caregiver support and the Utah SHIP program for free Medicare counseling. Website: daas.utah.gov Phone: 1-877-424-4640 Utah SHIP — free Medicare counseling: 1-800-541-7735
Utah Area Agencies on Aging Utah is served by 12 Area Agencies on Aging that coordinate local services for older adults and caregivers. Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov
Utah Long Term Care Ombudsman Program Advocates for the rights of residents of nursing homes and assisted living facilities. Investigates complaints and helps resolve problems free of charge. Website: daas.utah.gov/ombudsman Phone: 1-801-538-3910
Utah State Bar Lawyer Referral Service Connects Utahns with attorneys including those who specialize in elder law and estate planning. Website: utahbar.org Phone: 1-801-531-9077
Utah Legal Services Provides free civil legal services to low income Utahns including seniors on issues related to Medicaid benefits housing and elder law. Website: utahlegalservices.org Phone: 1-800-662-4245
Utah Veterans Resources
Utah Department of Veterans and Military Affairs — UDVMA Provides services and benefits to Utah veterans and their families including free VA claims assistance and connections to Utah veterans resources. Website: veterans.utah.gov Phone: 1-801-326-2372
Utah State Veterans Nursing Home Utah operates a state veterans nursing home providing long term care to eligible veterans and their spouses located in Salt Lake City. Website: veterans.utah.gov/state-veterans-nursing-home
Utah Senior Property Tax Benefits
Homestead Exemption Utah’s homestead exemption protects 45 percent of the fair market value of a primary residence from property taxes. This applies to all qualifying homeowners regardless of age.
Circuit Breaker Property Tax Relief for Seniors Utah offers a circuit breaker property tax relief program for qualifying homeowners and renters aged 66 and older who meet income requirements. The credit reduces property tax liability based on income. Apply through the Utah State Tax Commission.
Blind Exemption Utah blind residents may qualify for an additional property tax exemption on their primary residence.
Disabled Veteran Property Tax Exemption Utah veterans with a service-connected disability may qualify for a property tax exemption on their primary residence. The exemption amount varies based on disability rating. Apply through your county assessor’s office.
Finding Elder Law and Estate Planning Attorneys in Utah
The following resources can help you find a qualified elder law or estate planning attorney in Utah:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- Utah State Bar Lawyer Referral Service — utahbar.org — 1-801-531-9077
- Utah Chapter of NAELA — Utah has an active NAELA chapter with members throughout the state
- Utah Legal Services — utahlegalservices.org — free legal assistance for income-qualifying seniors — 1-800-662-4245
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Utah Medicaid rules and other figures change frequently. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: April 2026