Homeowner’s Tax Credit

What is Circuit Breaker – Low Income Abatement and Homeowner’s Tax Credit?

This is a tax credit for homeowners and mobile homeowners who meet certain income and resident qualifications. For the full list of qualifications, including the current income limits, please see Publication 36, Property Tax Abatement, Deferral and Exemption Programs for Individuals

Along with Circuit Breaker, Utah law allows Utah residents additional types of property tax relief, including:

  • Veterans with a Disability Exemption
  • Active or Reserve Duty Armed Forces Exemption
  • Blind Exemption
  • Indigent Abatement/Deferral

For full information on all of these programs, see Publication 36, Property Tax Abatement, Deferral and Exemption Programs for Individuals.

If you are a renter rather than a homeowner, you may apply for relief through the Utah State Tax Commission. For more information, see Circuit Breaker – Renter Refund.

Filing Requirements

Homeowners and mobile homeowners must submit a completed application to their local county government by September 1. Specific information and application forms are available in the office of each county. Call your county auditor’s or treasurer’s office for clarification, deadlines, and to answer any additional questions.

Your county may use form TC-90CY, Low Income Abatement and Homeowner’s Tax Credit Application, or they may have their own form. Please verify the correct form with your county office before submitting.

List of County Offices

County Phone Address
Beaver 435-438-6463 PO Box 392, Beaver, UT 84713
Box Elder 435-734-3317 1 S Main Ste 21, Brigham City, UT 84302
Cache 435-755-1706 179 N Main St Ste #102, Logan, UT 84321
Carbon 435-636-3221 751 E 100 N Ste 1100, Price 84501
Daggett 435-784-3210 X110 PO Box 219, Manila, UT 84046
Davis 801-451-3332 PO Box 618, Farmington, UT 84025
Duchesne 435-738-1193 PO Box 989, Duchesne, UT 84021
Emery 435-381-3551 PO Box 907, Castle Dale, UT 84513
Garfield 435-676-1120 PO Box 77, Panguitch, UT 84759
Grand 435-259-1338 125 E Center St, Moab, UT 84532
Iron 435-477-8332 68 S 100 E / PO Box 457, Parowan, UT 84761
Juab 435-623-3410 160 N Main St, Nephi, UT 84648
Kane 435-644-2458 76 N Main St, Kanab, UT 84741
Millard 435-743-5227 50 S Main St, Fillmore, UT 84631
Morgan 801-845-4030 PO Box 420, Morgan, UT 84050
Piute 435-577-2840 PO Box 99, Junction, UT 84740
Rich 435-793-5155 PO Box 186, Randolph, UT 84064
Salt Lake 385-468-7233 2001 S State St #N3-300, Salt Lake City, UT 84114
San Juan 435-587-3223 X4113 PO Box 338, Monticello, UT 84535
Sanpete 435-835-2142 160 N Main Ste 207, Manti, UT 84642
Sevier 435-893-0403 PO Box 607, Richfield, UT 84701
Summit 435-336-3254 PO Box 128, Coalville, UT 84017
Tooele 435-843-3140 47 S Main St, Tooele, UT 84074
Uintah 435-781-5363 147 E Main, Vernal, UT 84078
Utah 801-851-8110, opt 3 111 S University Ave, Provo, UT 84601
Wasatch 435-657-3191 25 N Main St, Heber City, UT 84032
Washington 435-634-5712 197 E Tabernacle, St George, UT 84770
Wayne 435-836-1300 18 S Main, Loa, UT 84747
Weber 801-399-8002 2380 Washington Blvd Ste 320, Ogden, UT 84401
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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.

Effective: June 1, 2024 – To improve efficiency, we are moving all Utah State Business and Tax Registrations (TC-69 and related schedules) 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!