There are some requirements that apply to all tax relief programs. Any exceptions to these requirements are covered in the description of each program. These are:

1. Own the property as of January 1st of the year applied for.
2. Submit an application before the September 1st deadline each year.
3. Fully qualify for the program(s) applied for.

The purpose of the Circuit Breaker program is to provide general property tax relief to certain poor taxpayers who have household income below statutorily mandated levels and who own their place of residence. (Renters may also qualify. See Renter’s Credit below.) Any person providing their own financial support who is 66 years of age in the year of application or who is a surviving spouse, regardless of age, with a household income as identified by the legislation each year, may qualify for the program.

Claimants must meet the following requirements:
One of the following:

• 66 years of age in the year of application.
• A surviving spouse, regardless of age.

1. File an application by the deadline.
2. The claimant owned the property as of January 1 of the year the exemption is claimed. See Renter’s Credit below for information on Circuit Breaker for a claimant who rents their residence.
3. Total household income cannot exceed the amount provided by legislation each year.
4. A permanent resident of the state of Utah, residing in the state for the entire calendar year. Provide proof of established residency in the State of Utah. Absence from the residence due to vacation, confinement to a hospital, or other similar temporary situation is not to be deducted from the residency requirement.
5. Providing their own financial support. (Is not claimed as a personal exemption on someone else’s income tax return.)
6. Provide the following documentation:
   1. Tax returns, 1099, W-2 forms and/or any other documents to verify the income received for the previous calendar year for which the claimant is requesting the tax relief.
   2. In the event that part of the residence is rented, evidence that a bona fide rental relationship exists. Otherwise the tenant(s) will be considered household members for income purposes. Evidence will be either:
   • Rental agreement and rent receipts, or
   • An affidavit signed by the applicant and renter(s).
7. May claim an abatement or deferral on only one residence. Mobile homes may be eligible for the abatement.
8. If the claimant is married, and the property is jointly owned and occupied, signatures of both spouses are required if they seek a deferral or abatement on the residence.

The exemption applies to the claimant’s owner-occupied primary residence, including a mobile home.

The amount of the exemption will be up to the maximum amount allowed by legislation for the year, plus an additional credit equal to the tax on 20% of the fair market value of the residence.

The Renter’s Credit aspect of the Circuit Breaker program is managed entirely by the Utah State Tax Commission. An application for the renter’s credit must be filed with the Utah State Tax Commission by December 31 each year. Please see the Utah State Tax Commission Renter Refund page for additional information .

The purpose of this program is to provide tax relief to claimants who have income below statutorily mandated levels and who own their residence. Any person providing their own financial support, regardless of age, with a household income as identified by legislation each year, may qualify for the program.

Claimants must meet the following requirements in order to qualify:

1. File an application and a Hardship Letter by the September 1st deadline.
2. The claimant owned the property as of January 1 of the year the exemption is claimed.
3. Total household income cannot exceed the amount provided by legislation each year.
4. The claimant must live in their residence at least 10 months of the year. Provide proof of established residency in the State of Utah. Absence from the residence due to vacation, confinement to a hospital, or other similar temporary situation is not to be deducted from the residency requirement.
5. Providing their own financial support. (Is not claimed as a personal exemption on someone else’s income tax return.)
6. The total of all savings, money market, certificate of deposit (CD), stocks, or similar liquid or semi-liquid accounts must not exceed a total of $10,000 plus taxes due. The accrued value of insurance policies or legally defined retirement accounts such as a 401k or IRA is not included in the total.
7. Claimant must not own other significant real property besides the primary residence.
8. Provide the following documentation:
1. A signed statement detailing the circumstances of hardship, setting forth the facts to support eligibility, and an inability to pay the assessed property taxes.
2. Tax returns, 1099, W-2 forms and/or any other documents to verify the income received for the previous calendar year for which the claimant is requesting the tax relief.
3. A listing of all liquid and fixed assets with the current market value.
4. In the case of disability, a signed statement from a physician.
9. May claim an abatement or deferral on only one residence. Mobile homes may be eligible for the abatement.
10. If the claimant is married, and the property is jointly owned and occupied, signatures of both spouses are required if they seek a deferral or abatement on the residence.

The exemption applies to the claimant’s owner-occupied primary residence, including a mobile home.

The amount of the exemption will be 50% of the taxes due, up to the maximum amount allowed by legislation for the year.

Unlike other tax relief programs where the tax relief results in a reduction of taxes due, the deferral program delays the due date for property taxes until the property is no longer the claimant’s primary residence. The deferred amount accrues interest at a rate equal to 50% of the rate for delinquent property taxes.

When the deferral ends (when the property is no longer your primary residence), the deferred taxes and interest become due as a single amount that is considered a property tax in all respects, where the date of levy is the date that the deferral ends. The property tax amount is then due on the same schedule as other property taxes.

Claimants must meet the following requirements:

1. Provide proof that the applicant will be at least 75 years of age in the year of application.
2. File an application each year by the September 1st deadline. (Including all supporting documents.)
3. The claimant is the owner of the single-family residence.
4. Provide proof that the single-family residence is the claimant’s primary residence as of January 1 of the year of application.
5. There are no delinquent taxes or other charges on the property.
6. One of the following:
   1. The claimant has owned the single-family residence for a continuous 20-year period as of January 1 of the year for which the claimant applies for the deferral; OR
   2. The value of the single-family residence for which the claimant applies for the deferral is no greater than the median property value of:
      1. attached single-family residences within the county, if the single-family residence is an attached single-family residence; or
      2. detached single-family residences within the county, if the single-family residence is a detached single-family residence.
7. Provide proof that total household income does not exceed the amount provided by legislation each year. For 2023, the income limit is $76,738. Proof includes documents such as tax returns, 1099, W-2 forms and/or any other documents to verify the income received for the previous calendar year for which the claimant is requesting the tax relief.
8. Total household liquid resources cannot exceed 20 times the amount of property taxes levied on the owner's residence for the preceding calendar year. This means:
   1. cash on hand;
   2. money in a checking or savings account;
   3. savings certificates; and
   4. stocks or bonds.
9. The holder of each mortgage or trust deed outstanding on the single-family residence must give written approval of the deferral.
10. Both spouses must sign the application if both spouses reside in the property and the spouses own the property as joint tenants.

The deferral applies to the claimant's owner-occupied primary residence.

Claimants must meet the following requirements in order to qualify:
One of the following:

1. Any person declared blind by a licensed ophthalmologist is eligible for the blind exemption. The applicant must meet the statutory definition of blindness which is:
• has no more than 20/200 visual acuity in the better eye when corrected; or
• has, in the case of better than 20/200 central vision, a restriction of the field of vision in the better eye which subtends an angle of vision no greater than 20 degrees.
2. The unmarried surviving spouse or minor orphan of a person who qualified under part (a) above.

All of the following:

3. File an application by the deadline.
4. The claimant owned the property as of January 1 of the year the exemption is claimed.
5. Provide proof of established residency in the State of Utah. Absence from the residence due to vacation, confinement to a hospital, or other similar temporary situation is not to be deducted from the residency requirement.
6. A copy of the ophthalmologist’s statement must be filed with the application the first year, if the condition is permanent. In the case of a claimant where the condition is temporary or may change for any reason, a new statement must be filed every year with the application.

NOTE: There is no income requirement to qualify for this program.

The exemption applies to the claimant’s real property and tangible personal property.

The first $11,500 of taxable value of the claimant’s property is exempt from taxation.

Claimants must meet the following requirements in order to qualify:
All of the following:

1. A member of the armed forces (including Guard, Reserve, or Coast Guard).
2. On active duty orders outside of Utah for 200 days in a continuous 365 day period.
3. File an application by the deadline. The application must be filed in the year after the last day of qualifying service. (If your last qualifying day was this year, apply next year.)
4. The claimant owns the property in the year the exemption is claimed. Property held under a real estate contract is eligible for the exemption if the claimant is both the purchaser under the contract and is obligated to pay property taxes on the property beginning on September 1 of the year the exemption is claimed.
5. Submit verification of deployment. The following is the preferred and recommended method:
• Submit a copy of the Travel Voucher (typically a DD Form 1351-2), or a printout of the electronic version.
• Include evidence that the Travel Voucher was processed by the Personnel Office (i.e.: a Defense Travel System printout).



Note that deployment orders are typically not sufficient for two reasons: (1) orders may be amended, and we cannot be sure that we have all amendments, and (2) orders do not specify which portion of the assignment was within the state of Utah, and which portion was outside the state. Your travel voucher will let us know what your actual deployment dates were, and how many days you were outside of Utah.

6. The property must be the claimant’s primary residence.

The exemption applies to the claimant’s primary residence, including a mobile home.

The exemption applies to 100% of property taxes for the claimant’s primary residence. The exemption does not include direct charges.

The county will extend the application deadline to the year after year the claimant would otherwise be required to file the application if the county determines that:

1. The claimant or a member of the claimant's immediate family had an illness or injury that prevented the claimant from filing the application on or before the original deadline.
2. A member of the claimant's immediate family died during the calendar year the claimant was required to file the application.
3. The claimant was not physically present in the state for a time period of at least six consecutive months during the calendar year the claimant was required to file the application.
4. The failure of the claimant to file the application on or before the deadline for filing the application would be against equity or good conscience and was beyond the reasonable control of the claimant.

Claimants must meet the following requirements in order to qualify:
One of the following:

1. A disabled veteran.
2. The unmarried surviving spouse of:
1. a deceased disabled veteran; or
2. a veteran who was killed in action or died in the line of duty.
3. A minor orphan of:
1. a deceased disabled veteran; or
2. a veteran who was killed in action or died in the line of duty.

All of the Following:

1. File an application by the deadline.
2. Except as allowed in part (f), the claimant owned the property as of September 1 of the year the exemption is claimed. Property held under a real estate contract is eligible for the exemption if the claimant is both the purchaser under the contract and is obligated to pay property taxes on the property beginning on September 1 of the year the exemption is claimed.
3. The claimant owns the property in the year the exemption is claimed.
4. Provide evidence of the veteran’s disabled status, with a disability of at least 10%. This is typically in the form of a letter from the Veterans Administration (VA) stating the percentage of disability. This evidence only needs to be submitted with the initial application and will be retained on file. Any status changes require the submission of an updated status letter. A status change includes a change in the disability percentage, or if the veteran has died since the last application and the claimant in newly applying as the unmarried surviving spouse or minor orphan.
5. The property must be the claimant’s primary residence.

The Veteran with a Disability exemption applies to any real property including a residence, tangible personal property held exclusively for personal use and not used in a trade or business, or a combination of both.

The amount of the exemption is based on the maximum allowable amount determined by the legislature each year, and is modified according to the percentage of disability.
Click here to learn more about how this benefit is calculated.

The county will extend the application deadline to the year after year the claimant would otherwise be required to file the application if the county determines that:

1. A military entity issues a written decision that the percentage of disability has changed, and the date the written decision takes effect is in any year prior to the current calendar year.
2. The claimant or a member of the claimant's immediate family had an illness or injury that prevented the claimant from filing the application on or before the original deadline.
3. A member of the claimant's immediate family died during the calendar year the claimant was required to file the application.
4. The claimant was not physically present in the state for a time period of at least six consecutive months during the calendar year the claimant was required to file the application.
5. The failure of the claimant to file the application on or before the deadline for filing the application would be against equity or good conscience and was beyond the reasonable control of the claimant.

Yes. You may apply and qualify for more than one program. Note that there is a maximum benefit for most programs, which applies across all of the programs together. So, even though you may qualify for more than one program, it is possible that one of those programs may provide enough of a tax benefit that you will not receive a tax benefit from the second program.

You can find all of our tax relief forms here: Tax Relief Forms.

Yes. We need to make sure that you still own the home, and that there have been no changes in your personal circumstances since your last application. This helps us ensure that tax relief benefits go to people who qualify for them, and that you receive the full benefit that you are allowed by law.

NOTE: For veterans with a disability, you do NOT need to submit a new application unless there is a change in your circumstances. However, state code allows us to “verify that real property for which a veteran claimant applies for an exemption is the veteran claimant's primary residence.”

We do this every year to help ensure that this benefit is not being used by someone who doesn’t qualify. (Our office has worked with detectives investigating cases of people claiming veterans benefits they are not entitled to.) When we check to confirm that the property is still your primary residence, we also check on a few other important pieces of information to make sure that nothing has changed and that you are getting your full benefit.

By state law, the deadline to apply is September 1st. We are allowed to take applications late due to extreme extenuating circumstances such as hospitalization or a death in the family. We absolutely cannot take late applications beyond December 31st.

Please apply early, because we may need additional information, and an application is only considered “submitted” after we receive all supporting documents.

After we receive your application, we will review it to ensure it is complete. If we need additional information, we will mail a letter explaining what additional information we need. We will put your application on hold until we receive the additional information. If we have not received the additional information by the September 1st deadline, we will disapprove your application as incomplete.

If we have all of the information we need, we will either mail you a letter to let you know that you have been approved for the program, or we will mail you a letter to let you know why you did not qualify for the program you applied for.

If you qualify, we will automatically make the adjustment to your taxes. If your application is approved by September 1st, the tax relief should apply to the tax bill you receive in October. After that date, a refund for the benefit amount should be sent to you. You may receive the refund as early as November, though it may not be until January, depending on when you are approved and the number of transactions being processed.

We process over 3,000 tax relief applications a year, so it may take some time before we reply to your application.

If you have already been approved for a tax relief program and are moving to a new home, please submit a Tax Relief Property Change form. Depending on the tax relief program and where you are moving to, we may be able to transfer your tax relief to your new property, or send you a check for the amount of your tax relief benefit.

If the property is in a trust, additional considerations apply. A copy of the relevant sections of the trust document must be included with the application. We will review your trust document to see if it is structured in a way that will allow you to receive the tax benefit. Please contact our office with questions, or you may review our Tax Relief Policy. Please see Section 9 – Trusts, page 17.

There are two programs available for vehicles:

1. If you are an active duty military member, please visit the Assessor’s Office information page for details. (https://www.webercountyutah.gov/Assessor/active_duty_military.php)
2. If you are a veteran with a disability rating from the VA of at least 10%, keep reading this section for details.

The Utah state legislature determines the maximum allowable tax benefit each year. You can use this benefit on your primary residence that you own, and/or on your tagged vehicles. If you choose to apply any of your benefit to your vehicles, there are two ways to do that:

Before Renewing Your Registration
Come into our office with your vehicle registration renewal card or current registration. We will use the information to create a form that you will take to the DMV when you register your vehicle. They will automatically deduct the amount from your registration fees.

After Renewing Your Registration
Bring your renewed vehicle registration information to our office. We will use the information on your registration to create a form that you will take to the County Assessor’s Office (right next to our office). The County Assessor will process that form to send you a refund check through the County Treasurer’s Office.

Additional Information

• This program applies to just about every vehicle with a DMV tag. This includes things like boats, RVs, trailers, ATVs, etc.
• The tax abatement on each vehicle varies based on the age and type of the vehicle.
• The abatement only applies to the county portion of the taxes. It will not affect any other taxes or fees on the vehicle.
• If the vehicle is registered in a different county, you will need to apply for the tax relief in that county.

There is a refund available for low income renters. It falls under the Circuit Breaker program, and is referred to as the “Renter Refund.” You can apply for this program directly through the State Tax Commission, who will reimburse successful applicants.

The refund is calculated as a percentage of rent based on income, and limited by the maximum amounts allowed for each income bracket under the homeowner’s credit.

You can learn more on the Utah State Tax Commission Renter Refund page.