PUBLICATION 36

Rev. 5/23

Utah State Tax Commission Official Seal

Property Tax
Abatement, Deferral & Exemption Programs for Individuals

Utah State Tax Commission

P.O. Box 30412

Salt Lake City, Utah 84130

801-297-3600

1-800-368-8824

tax.utah.gov

Residential house

General Information

Utah law allows Utah residents five types of property tax relief:

  1. Circuit Breaker
    • Renter Refund (Utah Code §59-2-1209)
    • Homeowner Low Income Abatement (UC §59-2-1208)
  2. Veterans with a Disability Exemption (UC §§59-2-1903 & 1904)
  3. Active or Reserve Duty Armed Forces Exemption (see UC §59-2-1902)
  4. Blind Exemption (UC §59-2-1106)
  5. Indigent Abatement/Deferral (UC §§59-2-1801 – 1805)

Get application forms and more information (including deadlines) from your county auditor’s or treasurer’s office.

Unless you are applying for the veterans with a disability exemption, you must be a U.S. citizen or legally present in the U.S. (see 8 U.S.C. 1641) to receive tax relief.

Renter Refund (circuit breaker)

Eligibility

To qualify for this tax credit:

  1. You are a renter (or a manufactured homeowner who rents a lot).
  2. Your 2022 total household income was less than $38,369 (UC §59-2-1202).
  3. You were a Utah resident for the entire year.
  4. You are either:
    1. at least 66 years of age, or
    2. an unmarried surviving spouse, regardless of age.

You must be able to prove Utah residency and household income to qualify.

Refund Amount

Up to $1,137 of rent can be refunded, based on income and a percentage of rent paid.

To Apply

Complete form TC-90CB, Renter Refund Application, and submit it to the Utah State Tax Commission (210 N 1950 W, Salt Lake City UT 84134) by December 31.

For more information or help, call the Taxpayer Services Division at 801- 297-6254 or 1-800-662-4335 ext 6254.

County Programs for HOMEOWNERS

Homeowner Low Income Abatement (circuit breaker)

Eligibility

To qualify for this tax credit:

  1. You are a homeowner or manufactured homeowner.
  2. Your home is owner-occupied.
  3. Your 2022 total household income was less than $38,369 (UC §59-2-1202).
  4. You were a Utah resident for the entire year.
  5. You owned the home for the entire calendar year.
  6. You are either:
    1. at least 66 years of age, or
    2. an unmarried surviving spouse, regardless of age.

You must be able to prove Utah residency and household income to qualify.

Abatement Amount

Up to $1,186 of property tax can be abated, based on income, plus an additional credit equal to the tax on 20 percent of a home’s fair market value.

To Apply

Complete an application and submit it to your local county government by September 1.

Veterans with a Disability Exemption

Eligibility

This exemption is available to veterans disabled in military service (at least 10 percent disability), their unmarried surviving spouse or minor orphans.

Exemption Amount

The exemption is up to $479,504 of taxable value of a residence, based on the percentage of disability incurred in the line of duty and on the unemployability classification. The exemption can also be applied toward tangible personal property, such as motor vehicles. No exemption is allowed for any disability below 10 percent.

Requirement

An application with proof of military service and proof of disability (or death) must be on file with the county where the eligible property is located.

Active or Reserve Duty Armed Forces Exemption

Eligibility

This exemption is available to active or reserve members of the US Armed Forces on active duty outside the state 200 days in a continuous 365-day period beginning in the prior year.

Exemption Amount

The exemption equals the total taxable value of the claimant’s primary residence.

Requirements

To receive the exemption you must:

  1. apply on or before September 1 of the year after the year of qualifying service, and
  2. include with your application verifying military documentation including orders for qualifying active or reserve service.

You must apply each year you are eligible. Only one exemption is allowed for each period of qualifying service.

Blind Exemption

Eligibility

This exemption is available to legally blind property owners, their unmarried surviving spouse or their minor orphans. There are no income or age requirements.

Exemption Amount

Up to $11,500 of the taxable value of real and tangible personal property is exempt from property tax.

Requirements

File the application by September 1 with your county.

Your first year’s application must include a statement signed by an ophthalmologist.

Indigent Abatement

Eligibility

Indigent abatement is granted by your county’s legislative body. To qualify:

  1. 1. you must be a homeowner or manufactured homeowner.
  2.  your home must be owner-occupied,
  3.  you must live in your home for at least 10 months,
  4.  your 2022 income must be less than $38,369, and
  5.  you either:
    1.  are at least 65 years of age, or
    2.  can show a disability or extreme hardship.

Abatement Amount

The abatement is 50 percent of the total tax for the current year, or a maximum of $1,186, whichever is less (see Utah Code §59-2-1803).

Requirements

File the application by September 1 with proof of home ownership, income, disability and/or hardship, and other information your county requires.

All applications must be filed with the county.

Indigent Deferral

A county may offer property tax deferral programs that allow property owners to delay paying their assessed taxes for a certain period of time. Interest will accrue annually, but delinquency penalties won’t be assessed during the deferral period. There may be multiple deferral programs in a county, each with different eligibility requirements. To learn more about available deferral programs and eligibility, contact your county.

Appeal Rights

If you feel you have been wrongly denied property tax exemption, abatement, deferral or renter refund, you may appeal to the Utah State Tax Commission. You must file the appeal within 30 days of the denial notification. File your appeal with the county auditor, who will forward your appeal to the Utah State Tax Commission.

Contact Info

Call your county for application forms and more information.

Beaver – 435-438-6463
Box Elder – 435-734-3317
Cache – 435-755-1706
Carbon – 435-636-3221
Daggett – 435-784-3210
Davis – 801-451-3367
Duchesne – 435-738-1228
Emery – 435-381-3550
Garfield – 435-676-1109
Grand – 435-259-1321
Iron – 435-477-8334
Juab – 435-623-3410
Kane – 435-644-2458
Millard – 435-743-5227
Morgan – 801-845-4030
Piute – 435-577-2840
Rich – 435-793-5155
Salt Lake – 385-468-8300
San Juan – 435-587-3223
Sanpete – 435-835-2142
Sevier – 435-893-0401
Summit – 435-336-3016
Tooele – 435-843-3311
Uintah – 435-781-5361
Utah – 801-851-8109
Wasatch – 435-657-3190
Washington – 435-634-5712
Wayne – 435-836-1300
Weber – 801-399-8400

Translation

To help visitors understand information on this page in a variety of languages, the Tax Commission has added a link at the top to an automated translation service. This type of service is not perfect, and context or meaning may be inaccurately or incompletely translated. As a result, the Tax Commission cannot guarantee the accuracy of translated information. Anyone relying on translated information does so at their own risk. In the event of any disagreement or ambiguity between a translation and the original English document, the original English document is correct.

If you need an accommodation under the Americans with Disabilities Act, email taxada@utah.gov, or call 801-297-3811 or TDD 801-297-2020. Please allow three working days for a response.

Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!