Clerk/Auditor

Property Tax Relief

DEADLINE TO FILE FOR PROPERTY TAX RELIEF IS SEPTEMBER 1ST

2023 Property Tax Relief Programs

There are many different tax relief programs available for Washington County (primary) property owners. Details on the qualification requirements and benefits of each program are included below.

Forms

Download the Property Tax Relief Application

Download the Veteran’s Annual Renewal Form

Download the Hardship Form

Information is available in the County Clerk-Auditor’s Office: 435-634-5712

Veteran’s with a disability Exemption

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 primary property the applicant owns and resides in on September 1st of the current year, will be the property to receive the Tax Exemption. First time applicants must provide proof of service-connected disability and a copy of your DD214. (The Veteran’s Administration will provide a letter that will include information concerning the veteran’s disability rating.)

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. You must submit an application every year by September 1st.

Deployed Military

This exemption is available to any member of the Armed Forces on active duty orders outside of Utah for 200 days in a continuous 365 day period. The applicant must own the primary property in the year the exemption is claimed.

In order to qualify, the application will need to be filed in the year after the last day of qualifying service. (If your last qualifying day was this year, apply next year.) An application must be filed by September 1st of that year with a copy of your travel voucher (or DTS equivalent).

Blind Exemption

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). You must apply every year.

Circuit Breaker

This property tax credit is available to individuals who are 66 years of age or older, or a widow/widower (regardless of age), whose 2022 household income is less than $38,369. The applicant must be the owner of the home as of January 1st of the current year. This home has to be the primary residence and the applicant must occupy the home for at least 10 months out of the year. The application must be filed with the county by September 1st along with proof of income for ALL members of the household. (Proof of income includes: a full copy of the Federal Income Tax Return for each member of the household or W-2’s, 1099-R’s, 1099-SSA’s, etc.) For a first time widow/widower applicant, please provide a copy of the death certificate. You must apply every year. (For renters, the abatement must be filed with the State.)

No other significant real property owned besides the primary residence will be allowed.

Income includes the following: Wages, Salaries, taxable and non-taxable Social Security (including Medicare premiums). Railroad Retirements, Military Retirements, State Supplemental Income, Pensions, Annuities, Distributions from 401k’s, Roth’s, IRA’s, Rent, Business, Farm, Partnership Income, Unemployment, Alimony, Child Support, Strike Benefits, Welfare payments, Food Stamps, Interest, Dividends, Capital Gains, Earned Income Credit and Additional Child or other Tax Credits, etc…

Indigent (County) Abatement

Indigent (County) abatements may be granted by the County Commission and are available to individuals who are age 65 or older, or to individuals under 65 who may have a disability or extreme hardship with a 2022 household income less than $38,369. This home has to be the primary residence and the applicant must occupy the home for at least 10 months out of the year. The application must be filed with the county by September 1st with proof of income for ALL members of the household. (Proof of income includes: a full copy of the Federal Income Tax Return for each member of the household or W-2’s, 1099-R’s, 1099-SSA’s, etc.) You must apply every year.

The total of all savings, checking, certificate of deposit (CD), money market, etc., liquid asset balances are not to exceed 20 times the prior year property tax amount. (Not including retirement account(s).) No other significant real property owned besides the primary residence will be allowed.

Income includes the following: Wages, Salaries, taxable and non-taxable Social Security (including Medicare premiums). Railroad Retirements, Military Retirements, State Supplemental Income, Pensions, Annuities, Distributions from 401k’s, Roth’s, IRA’s, Rent, Business, Farm, Partnership Income, Unemployment, Alimony, Child Support, Strike Benefits, Welfare payments, Food Stamps, Interest, Dividends, Capital Gains, Earned Income Credit and Additional Child or other Tax Credits, etc…

Individuals filing as Disabled must also attach a current medical statement from an attending physician. Those filing as Extreme Hardship must include a Hardship Form which is available up above or the Clerk’s Office.

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.

Policy for Property Tax Relief (Abatements)

  1. A fully completed application is required every year for ALL income-based property tax relief programs.
  2. For the income-based County/Indigent tax relief program, liquid asset balances are not to exceed 20 times the prior year property tax amount. (Does not include retirement accounts i.e.: IRA & 401k.)
    • (3) Months bank statements will be required.
    • Additional income verification documents that validate "gross household income" may be required.
  3. For the income-based County/Indigent & Circuit Breaker tax relief programs, no other real property will be allowed.