Do household items need a formal appraisal in Utah probate?
Not as a rule. The inventory must state a fair market value for each item, and Utah Code 75-3-706 lets the personal representative employ a qualified, disinterested appraiser for any asset whose value is in reasonable doubt, naming that appraiser on the inventory. Ordinary furnishings rarely need one; art, jewelry, firearms, equipment, and business interests usually do, because those are the values heirs and the court question.
How do I claim the Utah business personal property exemption?
By completing the exemption section of the Signed Statement of Personal Property Tax Notice your county assessor sends, within 60 days of that notice. The exemption applies when the total fair market value of your taxable personal property in the county is $30,100 or less for 2026, and the assessor can audit the claim, so the values on the statement need support.