Homeowner’s Tax Credit

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

For Homeowners

Property Tax Credit Deadline is September 1st.

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

You must apply through your local county government.

Local County Contact List

For Renters

If you are a renter rather than a homeowner (or renting a lot for your mobile home), you may apply for relief through the Utah State Tax Commission.

Other Property Tax Relief

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.

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.

County Tax Relief Contacts

Property tax relief contact list for counties.