Local Option County Low-Income Deferral or Abatement

State

Utah

Year

2018

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Other

Benefit

At local option, county may abate either the maximum low income credit for that year, which in 2018 is $984, or 50% of taxes due, whichever is less. The maximum amount of relief in 2019 is $1,025 or 50% of the taxes due, whichever is less. Also at local option, the county may defer up to all property taxes. If taxes are deferred, they accumulate interest at a rate of the lesser of 6% or the target federal funds rate that exists on January 1 of the current year. Applications for the abatement or deferral must be filed with the county where the property is located by September 1.

How is Benefit Disbursed

Other

Eligible Property Type

Residential

Characteristics of Eligible Property

Only owner occupied residential property is eligible for this program. A mobile homes are also eligible for this benefit.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Renter

Other Criteria

Description of Eligibility Criteria

For the 2018 benefit, applicants must have an income below $32,738 for 2017, and be at least 65 years of age. However, a county may grant a deferral or abatement to those under 65 who would experience extreme hardship if the relief was not granted. Counties may also grant relief to an applicant who is disabled. For the 2019 benefit, income must be less than $33, 530 in 2018. The applicant must live in the state for at least 10 months of the year.

Local Option in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Description of State Funding for Tax Loss

State statutes do not provide for state funding for local tax loss.

Record ID

UT102_RR18

Footnotes

Effective 8 May 2018, there is now an appeals process for individuals who seek, but are denied this benefit. The maximum credit is the amount provided as a homeowner's credit for the lowest household income bracket used for the circuit breaker program.

Sources

Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2018)
2018 Utah State Tax Commission Property Tax Relief Summary Table
[https://propertytax.utah.gov/media/tax-relief.pdf Accessed 09/26/2018]
View Archived Source

2018 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals
[https://tax.utah.gov/forms/pubs/pub-36.pdf Accessed 09/26/2018]
View Archived Source
2018 Utah Laws ch. 310

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