Property Tax Circuit Breaker

State

Utah

Year

2021

Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker

Benefit

The tax credit is determined according to seven brackets based on income. The maximum credit for the 2021 benefit (based on 2020 income) is $1,043. For renters, relief declines from 9.5% of rent to 2.5% of rent as income rises. The benefit is disbursed as a property tax credit for homeowners and as a direct rebate for renters. Homeowner applicants are also eligible for an additional exemption equal to a credit for the tax on 20% of the home's fair market value. The application for the credit must be filed by September 1st with the county. Homeowner's applying for the credit file through the county where the property is located and renters filing for the program file with the State Tax Commission.

How is Benefit Disbursed

Credit to the property tax bill

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Homeowner

Income Ceiling

Renter

Surviving Spouse

Other Criteria

Description of Eligibility Criteria

Homeowners, mobile homeowners and renters must have 2020 income that is less than $34,666 to qualify for the 2021 benefit. Applicants must be 66 or older on or before December 31. Surviving spouses of any age are also eligible if they meet all of the other program requirements and were a part of the same household as the original claimant at the time of their death. The surviving spouse must not remarry. The benefit cannot be claimed if the claimant is a personal exemption on another person's income tax return. For homeowners, the application must be filed annually with the county by September 1. The Taxpayer Access Point (TAP) System for application submission is open from mid-April through 31 December annually. This is the fastest way to process a refund. All applications must be submitted before December 31 and can be submitted by mail, by fax, or in person.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

For renters, the applicant files directly with the State Tax Commission and it mails a payment directly to the applicant. For homeowners, the applicant files with the county. The county grants the credit and is reimbursed by the state.

Record ID

UT105_RR21

Footnotes

Individuals who are a dependent or claimed as a personal exemption on another individual's income tax return may not receive the homeowner's or renter's credit. The renter’s credit may be claimed only for rent that does not constitute a “rental assistance payment".

Sources

Utah Code § 59-2-1202 ~ § 59-2-1209 (in effect for 2021)
Source Constitution: 
Utah Const. art. XIII, § 3
2021 Utah State Tax Commission Publication 36 Property Tax Relief Programs for Individuals
[https://tooeleco.org/wp-content/uploads/2021/03/pub-36.pdf Accessed 11/17/2022]
View Archived Source

Faça Parte da Nossa Lista de Contactos

Back to top