Senior, Veteran and Disability Property Tax Relief in Utah

Circuit breaker homeowner's credit (2025 table): for owner-occupants 66 or older or a surviving spouse, who provide their own financial support, were Utah residents all year, and have household income under $42,623; credit up to $1,312 based on annual household income, filed annually with the county by September 1. Qualifying homeowners also get a homeowner's valuation reduction: a credit equal to the tax on 20% of the residence's fair market value. Indigent abatement (discretionary county program): for people 65 or older, disabled, or in extreme hardship with income under $42,623 who reside at the property at least 10 months a year; the abatement is half the tax due or $1,312, whichever is less. Indigent deferral (discretionary): all or any portion of the tax may be deferred with interest until the property changes hands, with mortgage or trust deed holder approval and no income-producing assets. CB75+ deferral: for owners 75 or older (by year end) with income under $85,246 and household liquid resources less than 20 times the prior year's taxes, on an owner-occupied residence that meets a home-value test tied to 100% of the county median property value or has been continuously owned by the same owner for 20+ years; all or any portion of the tax may be deferred with interest until the property changes hands, filed annually with the county by September 1.

A veteran with a disability of more than 10%, or an unmarried surviving spouse or minor orphans, may receive an exemption on the primary residence and non-business personal property of up to $521,620 in taxable value (2025 table), based on the percentage of disability. File with the county by September 1 with proof of service and disability (Form PT-25). Active-duty service members with at least 200 days of active duty in a continuous 365-day period outside the state, beginning in the prior year, may exempt the total taxable value of their primary residence (file by September 1 of the year after the service).

A legally blind owner (or unmarried surviving spouse or minor orphans) may receive an exemption of $11,500 in taxable value on real and personal property, with no income requirement; file annually by September 1 with an ophthalmologist's signed statement. Disabled homeowners with income under $42,623 may also qualify for the indigent abatement or deferral.

Circuit breaker renter's credit: renters meeting the same age and income tests as the homeowner's credit may receive up to $1,312 based on household income and rent paid, filed annually with the State Tax Commission by December 31 (Form TC-90CB). Counties may also accept less than the full tax or defer taxes in hardship cases under Utah Code § 59-2-1347.