2016 Property Tax 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
This exemption is available to veterans disabled in military service, their unmarried surviving spouse or minor orphans. If filing as a widow(er) or minor child, a death certificate must be submitted with application. The applicant must file by September 1st each year with proof of service-connected disability. (The Veteran’s Administration will provide a letter that will include information concerning the veteran’s disability rating.)
The Maximum exemption is up to $253,264 of Taxable Value based upon the percentage of disability. If the veteran dies in the 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%. 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.
The blind exemption is available to all "legally blind" property owners (vision no more than 20/200 visual acuity in the better eye when corrected or have a restriction in the field of vision in the better eye which subtends an angle of vision no greater than 20 degrees (certified by ophthalmologist), or their unmarried surviving spouse or minor orphans. There are no income or age requirements.
The applicant must file by September 1st each year. 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.
This property tax credit is available to homeowners or renters who are 66 years of age, (or un-remarried surviving spouse, must submit death certificate) and whose 2015 household income is less than $31,845. Only the owner-occupied home (or renter-occupied dwelling) is eligible. The applicant must file with the county by September 1st each year. Property tax may be abated based on income. For renters, the relief is also based on a percentage of gross rent paid. (Rent abatement filed thru State.)
|Eligible Homeowners Credit|
|Household Income is:||Homeowner’s Credit:|
|$0 – $10,826||$943|
|$10,827 – $14,437||$823|
|$14,438 – $18,045||$706|
|$18,046 – $21,654||$528|
|$21,655 – $25,265||$411|
|$25,266 – $28,659||$235|
|$28,660 – $31,845||$116|
Indigent (County) Abatement
Indigent (County) abatements may be granted by the County Commission and are available to people who are age 65, with a 2015 household of less than $31,845. Generally, people qualifying for the Circuit Breaker may also qualify for the indigent abatement. The abatement is also available to people under 65 who may have a disability or extreme hardship. The abatement is for owner-occupied residences. You must apply every year.
The applicant must file by September 1st 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 $943.
Mobile Home Owner:
Apply for abatement with the Clerk-Auditor prior to payment of taxes.
*Note: You must be the owner of record of property on January 1st for the year of application.