Washington County Clerk's Office
Abatement and Exemption Programs
Utah law allows Utah residents four types of property tax relief:
- Veteran's Exemption
- Blind Exemption
- Circuit Breaker
- Indigent (County) Abatement
Information is available in the County Clerk-Auditor's Office: 435-634-5712.
Veteran's Exemption
This exemption is available to veterans disabled in military service, their unmarried surviving spouse or minor orphans. The applicant must file by September 1 each year with proof of service-connected disability.
The maximum exemption is up to $228,505 of Taxable Value based upon the percentage of disability. If the veteran dies in line of duty, surviving spouse or minor orphan is entitled to property tax exemption of 100% of value of property. No exemption is allowed for any disability below 10 percent. This exemption is limited to primary residence or tangible personal property that is held for personal use and not used in a trade or business.
Blind Exemption
The blind exemption is available to all "legally blind" property owners, their unmarried surviving spouse or minor orphans. There are no income or age requirements.
The applicant must file by September 1. First year's application must be accompanied by an ophthalmologist's affidavit (also death certificate, if appropriate). $11,500 taxable value of real or personal property is exempt from property tax.
Circuit Breaker
This property tax credit is available to homeowners or renters who are at least 65 years of age before December 31st, 1942 or age 66 if born after January 1, 1943 (or un-remarried surviving spouse) and whose prior year household income is less than $28,732. Only the owner-occupied home (or renter-occupied dwelling) is eligible.
The applicant must file with the county by September 1. Property tax may be abated based on income. For renters, the relief is also based on a percentage of gross rent paid.
| Eligible Homeowners Credit | |
| Household Income is | Homeowner's Credit |
| $0 - $9,768 | $851 |
| $9,769 - $ 13,026 | $742 |
| $13,027 - $ 16,281 | $637 |
| $16,282 - $ 19,537 | $477 |
| $19,538 - $ 22,795 | $371 |
| $22,796 - $ 25,858 | $212 |
| $25,859 - $ 28,732 | $105 |
Indigent (County) Abatement
Indigent (County) abatements may be granted by the County Commission and are available to people at 65 years of age with a prior year household income of less than $28,732. Generally, people qualifying for the circuit breaker may also qualify for the indigent abatement. The abatement is also available to people less than 65 who may have a disability or extreme hardship. The abatement may be used for owner-occupied residences.
The applicant must file by September 1 with proof of ownership, income, disability and/or hardship and other information required by the county. The abatement is the lesser of the Eligible Homeowners Credit amount allowed or 50% of the tax due, not to exceed $851.
Mobile Home Owner: Apply for abatement with Clerk Auditor prior to payment of taxes.
NOTE: You must be the owner of record of property on January 1 for the year of application.