Updated October 8, 2026. Quick answer: No. Utah is a common law state. At divorce, Utah Code section 30-3-5 lets the court enter “equitable orders relating to the children, property, debts or obligations, and parties”, and at death the surviving spouse can elect one third of the augmented estate. The IRS lists nine community property states.
Utah community property at a glance
| Item | What the documents say |
|---|---|
| Regime | Common law |
| At divorce | The court may enter equitable orders on property, debts and obligations (Utah Code 30-3-5) |
| At a spouse’s death | An elective share of 1/3 of the augmented estate (Utah Code 75-2-202) |
| Federal basis at the first death | A qualified joint interest between spouses: one-half is included in the estate and steps up |
| Source | Utah State Legislature (Office of Legislative Research and General Counsel); IRS Publications 551 and 555; 26 U.S.C. 1014 |
What the Utah statutes say
Utah’s divorce statute speaks of the marital property when it tells the court what to weigh. It refers to a change of income “dividing the marital property and in determining the amount of alimony”, and otherwise leaves the division to the court’s equitable orders.
At divorce in Utah
The standard is equitable orders. The text read sets no fixed 50/50 rule.
At a spouse’s death in Utah
Utah Code 75-2-202 gives a surviving spouse an “elective-share amount equal to the value of 1/3 of the augmented estate”. It also sets a “supplemental elective-share amount equal to $75,000” less amounts the survivor already receives. For a decedent domiciled elsewhere, the right “governed by the law of the decedent’s domicile at death”.
What it does to basis when the first spouse dies
Because Utah is not on the IRS’s list of community property states, a couple’s basis at the first death depends on title. IRS Publication 551 says to “Include one-half of the value of a qualified joint interest” in the decedent’s gross estate, and the survivor’s basis is the cost of the survivor’s own half plus the basis in the half inherited. Property in the decedent’s name alone is different: 26 U.S.C. 1014(a) gives the heir a basis equal to the property’s fair market value at the date of the decedent’s death.
Computed illustration, not tax advice: suppose an Utah couple paid $100,000 for shares held as a qualified joint interest, and the shares are worth $400,000 when one spouse dies. The survivor’s basis is the total of two halves: $200,000 for the half that steps up plus $50,000 as the cost of the survivor’s own half, which makes $250,000. A sale at $400,000 would then show a gain of $150,000. In a community property state the same facts would give a basis of the whole $400,000. CMG’s common law step-up page goes through the difference.
What the documents do not say
- The copy of the elective share section read shows an amendment date of 2010 and no later version, so it is not confirmed as of 2026.
- The section read shows a flat 1/3 with no length-of-marriage scaling.
Common mistakes
- Assuming the same fraction for every surviving spouse; Utah’s statute fixes one third of the augmented estate.
- Assuming the answer in this state settles it for a couple who move; the rules depend on the state where the spouses are domiciled and, for property in a trust, on the trust.
Related: why only half steps up in a common law state, Utah retirement taxes, and Utah probate cost.
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Answer againSources
- Utah Code 30-3-5 Disposition of property: Maintenance and health care of parties and children: … (Title 30 Husband and Wife, Chapter 3 Divorce), effective 5/1/2024: https://le.utah.gov/xcode/Title30/Chapter3/C30-3-S5_2024050120240501.html
- Utah Code 75-2-202 Elective share: Supplemental elective share amount: Effect of election on statutory benefits: Nondomicilary (Utah Uniform Probate Code): https://le.utah.gov/xcode/Title75/Chapter2/C75-2-S202_1800010118000101.html
- IRS Publication 551, Basis of Assets (December 2025): https://www.irs.gov/pub/irs-pdf/p551.pdf
- 26 U.S.C. 1014, Basis of property acquired from a decedent (United States Code, 2024 Edition): https://www.govinfo.gov/link/uscode/26/1014?link-type=html
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.