Abatement, Deferral and Exemption Programs for Individuals
Need help with your property taxes? You may qualify for one of these programs.
Veterans with a Disability Exemption or the Surviving Spouse of a Veteran with a Disability or Minor Orphans
This program is for Veterans who have received a disability rating from the VA (Veteran's Administration) or for their unmarried surviving spouse and minor orphans of a veteran with a disability or of a veteran with a disability who died as a result of military service. As per Utah State Code; Section 59-2-1903 thru 1904.
If you have already qualified for the veteran armed forces tax exemption abatement in 2020, please stop by our office and sign your forms by September 1, 2021.
If you are filing for the first time please see the information below:
In order to qualify for this exemption, there must be a service-connected disability rating of 10% - 100%. The home or vehicles must be in the applicant's name as of September 1st of the current year. The home must be the claimants "primary residence" or the home where he lives.
Along with a completed application, you must include a copy of your DD214 and the Summary of Benefits letter from the VA. If you did not receive this letter, it can be found on the VA's website under "E- Benefits program" or you can call the VA at 1-800-827-1000 and request a current benefits letter showing your disability percentage and effective date.
Widows/Widowers who are filing for the first time must also submit a current letter from the VA showing that they are the unmarried widow/widower of the veteran along with the veteran's disability percentage at the time of their death. A copy of the veteran's death certificate is also required when filing for the first time.
Due to legislative changes effective January 1, 2020, the Veterans with a Disability exemption for the tax year 2021 will be applied to the property that the undersigned applicant owns on September 1. 2021. Therefore, the property may be purchased by the undersigned applicant in 2021; however, only the property owned by the undersigned applicant on September 1, 2021, will receive the veteran armed forces tax exemption for the tax year 2021.
This abatement can be used on real property taxes or personal property fees that is held exclusively for personal use and not used in a trade or business.
Tax Relief for Low income Age 66+ or Low Income Widow/Widower.
This program is for low income individuals aged 66 or older on or before December 31 of the current year or low income widows/widowers who are seeking tax relief on real property. If you are over age 66 living in a mobile/manufactured home please view the Circuit Breaker Abatement for Mobile Homes section below. If you are low income, under age 66 and not a widow/widower please view the Indigent (Hardship) & Disability Abatement section below.
In order to qualify for the Circuit Breaker Abatement the applicant must be the owner of the home as of January 1st of the current year. The home must be the “primary residence”. The applicant must furnish proof of income for all “members of the household”, defined as: the association of persons who live in the same dwelling, sharing its furnishings, facilities, and accommodations.
Along with a completed application, please submit a full copy of the 2020 Federal Income Tax Return for each member of the household or proof of income for each member of the houshold.
Income includes the following: Wages, Salaries, taxable and non-taxable Social Security (including Medicare premiums), Railroad Retirement, Military Retirement, State Supplemental Income, Pensions, Annuities, Distributions from 401K's, Roth’s, IRA’s, Rent, Business, Farm, Partnership Income, Unemployment, Alimony, Child Support, Strike Benefits, Welfare Payments, Food Stamps, Interest, Dividends, Capital Gains, Earned Income Credit and Additional Child or other tax credits etc.
The abatement will be applied to 2021’s property taxes. The qualified abatement amount will appear on the final tax notice sent in October.
DEADLINE: The deadline to file is September 1. The Commission may extend the time for filing a Low Income abatement application until December 31 of current year, if the commission finds that good cause exists to extend the deadline.
This program is for individuals who are Blind and seeking tax relief on real property. Blind is defined in Section 59-2-1106(3) of the Utah Code as:
(a) the person has more than 20/200 visual acuity in the better eye when corrected; or
(b) has in the case of better than 20/200 central vision, a restriction of the field of vision in the better eye which subtends an angle of vision no greater than 20 degrees
If filing for the first time please see the information below:
In Order to qualify for the Blind Abatement, the applicant must be the owner of the home as of January 1 of the current year. This home must be the "primary residence". The applicant must also furnish a letter from a Certified Ophthalmologist stating that the applicant is legally blind as defined by State Code 59-2-1106 along with a completed application.
The Blind Tax Abatement can reduce property taxes by up to $11,500 in a taxable value or approximately $150.00 or less. The abatement will be applied to 2021's property taxes. If the application is received by June 30, 2021 the abatement will appear on the Valuation Notice that is mailed by July 22 of the current year.
Indigent and Disability Abatement
Tax relief for Low-Income individuals Age 65 or under.
This program is for low-income individuals 65 or under on or before December 31, of the current year. Veterans with a service-related disability should click here. If you are over age 66 or a widow/widower regardless of a disability please view the Circuit Breaker Abatement section above.
In order to qualify for the Indigent (Extreme Hardship) & Disability Abatement, the applicant must be the owner of the home as of January 1st of the current year. This home has to be the “primary residence”. The applicant must furnish proof of income for “all members of the household” defined as: the association of persons who live in the same dwelling, sharing its furnishings, facilities, accommodations.
Income includes the following: Wages, Salaries, taxable and non-taxable Social Security (including Medicare premiums), Railroad Retirements, Military Retirements, State Supplemental Income, Pensions, Annuities, Distributions from 401K's, Roth’s, IRA’s, Rent, Business, Farm, Partnership Income, Unemployment, Alimony, Child Support, Strike Benefits, Welfare payments, Food Stamps, Interest, Dividends, Capital Gains, Earned Income Credit and Additional Child or other tax credits etc.
Individuals filing as Disabled must also attach a current medical statement from an attending physician. Those filing as Indigent as Extreme Hardship must include an affidavit of circumstances. Note: it is possible that the Board of Commissioners who review these abatements may request a hearing to understand your circumstances.
The abatement will be applied to 2021’s property taxes. If the application is received by September 1, 2021, it will appear on your Tax Notice that is mailed by October of the current year. Mobile Homes if after the abatement there is an outstanding balance a bill would be mailed in a separate mailing from the Assessor’s Office. Mobile home taxes are due May 15, of the current year.
DEADLINE: The deadline to file a Low-Income Abatement Application is September 1, 2021. The Commission may extend the time for filing a Low-Income Abatement Application until December 31 of the current year, if the commission finds that good cause exists to extend the deadline. You must submit a Late Form (see PDF form, print form) filled out with the reason why you are submitting the Low-Income Abatement Application after the deadline of September 1st.
Can I apply for more than one program?
- Yes. We can help you decide which ones will work for you.
Do I apply every year?
- Yes, you will need to apply each year and Veteran's need to sign a new
form each year.
Will I get a reminder each year to apply?
- Those on our mailing list will receive a circuit breaker or indigent
applications in February. They need to be completed and turned in by
- Veteran's, Blind and Veteran Widows will not receive a reminder. Plan on
coming in and signing your form each year.
What if I missed the deadline to apply?
- We encourage everyone to follow the September 1 deadline. This will
guarantee that if you qualify you will receive the abatement. If you turn
the form in after September 1, the paperwork may not meet the deadline of
the treasurer's office and you may be denied.
When will I know if my application is approved?
- The paperwork is processed by the Treasurer's office in late September.
Your final tax notice received in October will show whether or not you
qualified for an abatement. Any questions can be directed to the
Treasurer's office or the Clerk/Auditors Office.
Tax Abatement Application
Contact the Clerk/Auditor Office