Local Option County Low-Income Deferral or Abatement

State

Utah

Year

2015

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Other

Benefit

At local option, county may provide relief of either the maximum low income credit for that year, which in 2015 is $924, or 50% of taxes due, whichever is less. Also at local option, the county may defer up to all taxes.

How is Benefit Disbursed

Other

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Renter

Other Criteria

Description of Eligibility Criteria

Applicants in 2015 must be low-income, which means having an income below $31,208 in 2014, and be at least 65 years of age. However, a county may grant a deferral or abatement to those under 65 if it finds that extreme hardship would prevail if the deferral or abatement were not granted, or counties may grant it if the applicant is disabled. The applicant must live in the state for 10 months of the year in owner-occupied residence.

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_RR15

Footnotes

The maximum credit is the amount provided as a homeowner's credit for the lowest household income bracket under Utah Code § 59-2-1107. 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.

Sources

Utah Code § 59-2-1107 ~ § 59-2-1109 (in effect for 2015)
Property Tax Relief Table (2015) Utah State Tax Commission, Property Tax Division
[http://propertytax.utah.gov/library/pdf/taxrate_pdfs/2015TaxReliefTable.pdf Accessed on 06/02/2016] View Archived Source

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