UtahCounty.gov

The Official Website of Utah County Government

 

Utah County Clerk/Auditor

Bryan E. Thompson

Utah County Auditor
ABATEMENTS

Tax Abatements are a form of tax relief that allows for qualified individuals to pay a reduced amount of property tax. All abatements have an application process and individuals are required to file an application and include all required documentation every year. The deadline for filing all abatement applications is September 1st for the current tax year. Listed below are the Tax Abatements currently available and their associated requirements.

General Requirements that apply to all Abatements

  • All real property abatements are limited to taxes on primary residence and a maximum of one acre of land.
  • All Property must be owned by the applicant as of January 1st of the year of application.
  • No partial exemptions will be approved. With the exception of the Indigent Abatement, if the property is sold after the abatement has been approved, the abatement will remain with the property. An abatement for new property cannot be applied for until the next year. Indigent abatements will be removed.
  • Any portion of home that is rented out or used for a business is not eligible for abatement.

Circuit Breaker Abatement

  • Homeowners 66 years or older in year of application.
  • Any unmarried widow or widower of any age.
  • Citizen of United States.
  • Qualified aliens must apply in person.
  • Maximum gross income per household for 2014 is $31,208.
  • Must be a resident of Utah for entire year.
  • Definitions and requirements for Circuit Breaker Abatement are found in Utah Code Annotated 59-2-1201, 59-2-1202, 59-2-1203, 59-2-1204, 59-2-1206, 59-2-1207, and 59-2-1208.

Indigent Abatement

  • Low-income homeowners 65 or older in year of application (do not have to meet hardship or disability requirements).
  • Any unmarried widow or widower of any age.
  • Any person who is medcially disabled (must provide proof of disability).
  • Any person who is experiencing an extreme hardship (will be required to provide a statement of hardship and required documentation).
  • Citizen of United States.
  • Qualified aliens must apply in person.
  • Maximum gross income per household for 2014 is $31,208.
  • Must provide documentation about all household, financial, and property assets owned by the applicant.
  • Must live in the home for at least 10 months in the year of application.
  • All first time applicants under the age of 65 must be approved by the Board of Utah County Commissioners.
  • The Indigent/Low Income Abatement is defined in the Utah State Code Annotated 59-2-1107, 59-2-1108, and 59-2-1109.

Blind Abatement

  • Available to all legally blind property owners, there is no age or income requirements.
  • Citizen of United States.
  • Qualified aliens must apply in person.
  • Abatement can be used toward home or personal property.
  • Must show ophthalmologist's statement of legal blindness for the first year of receiving abatement and each subsequent year if blindness is not considered permanent.
  • The minor child or surviving spouse of a blind individual who dies may continue to receive the abatement.
  • The Blind Abatement is described in Utah State Code Annotated 59-2-1106.

Disabled Veteran Exemption

  • Veterans disabled in the line of duty with at least a 10% combined disability rating from the Department of Veteran's Affairs, their unmarried surviving spouse or their minor orphaned children.
  • Honorably discharged from military service of the United States or the State of Utah.
  • Depending on the veteran’s combined disability rating, at total between $24,820 to $248,203 can be subtracted from the total taxable value of the applicant's real and personal property. This amount is set by the Utah State Legislature and can change annually.
  • Exemption automatically renews each year.
  • If the combined disability rating changes, a new letter from the Department of Veteran's Affairs must be filed with the county.
  • If both spouses are disabled veterans, their combined rating will not exceed 100%.

Disabled Veteran-Killed in Action Exemption

  • Unmarried surviving spouse of service member who was killed in action or killed in the line of duty or their minor orphans.
  • Exemption is for the total taxable value of real and personal property.

Requirements for both Disabled Veterans and Disabled Veterans/Killed in Action Exemption

  • The only property eligible for an abatement is the primary residence and/or personal property held exclusively for personal use and is not used in a trade or business.
  • Applicant cannot have applied for tax relief in any other county in Utah or any other state.
  • Property must be in the name of the disabled veteran (and not a LLC or corporation owned by the veteran) and occupied by the applicants on January 1 of year of application 
  • An unmarried surviving spouse or minor orphan of a deceased veteran with a disability or a veteran who was killed in action or died in the line of duty is allowed the veteran with a disability exemption regardless of whether or not they are listed as owner of the property as of January 1.  
  • The requirements for United State Armed Forces Exemption are defined in the Utah State Code Annotated 59-2-1104 and 59-2-1105.

Active Duty Armed Forces Exemption

  • Active duty members of the US Armed forces (Army, Navy, Air Force, Marine Corps, or the Coast Guard) or the reserve components of the armed forces (Army Natl. Guard, Army Reserve, Navy Reserve, Marine Corps Reserve, Air Natl. Guard, Air Force Reserve and Coast Guard Reserve).
  • Must serve at least 200 days outside the state of Utah in one 12 month period.
  • Application must be filed in the year after the year during which the qualifying active duty military service is completed.
  • All qualifying military service must begin on or after January 1, 2013.
  • Only one exemption can be claimed annually.
  • Exemption is for the total taxable value of primary residence only.
  • Must be applied for by September 1st.
  • The requirements for United State Armed Forces Exemption are defined in the Utah State Code Annotated 59-2-1104 and 59-2-1105.

Please call our office at 801-851-8225 if you are interested in receiving an application for any of the above abatements. If you received the abatement for the previous year, as a courtesy, the county will mail you a current application at the end of February. If you recieved an abatement in the previous year and have not recieved a current application by the end of March, please call us at 801-851-8225 and we will send you one.