Thank you for giving me the opportunity to assist you. I will give the best answer that I can with the information provided.
Dear JA customer,
There is tax relief in certain situations for medical reasons when a home is sold, but I am not sure from the information given if this applies to your situation.
Basically, if you do not use the home for business purpose or rental (it is your personal residence only) you are allowed to exclude up to 250K of capital gain from income or 500K if married and certain requirements are met. To do this, you have to have owned and lived in the home for at least two of the last five years ending on the date of sale. If these requirements are met, you will have a huge tax relief from capital gain---and this does not even require a special medical situation.
If you do not meet the 2 of five year ownership and usage tests, and you have to sell the home and have a capital gain, you may be eligible to take a reduced capital gain exclusion due to a medical reason.
I am providing a link to Pub. 523 that covers capital gain exclusion and reduced exclusion so that you will have more detailed information about tax consequences of selling your home. If you need more information or clarification from me, please do not hesitate to ask.
I apologize, I thought this question was about the sale of a home. I did not see anything about property tax in your original question.
Although I am not an expert in Utah property tax, I am providing links to tax abatement and relief programs. I don't see any medical related property tax relief, but possibly one of the other circumstances may relate to you:
See "standard 3"