Local Option County Low-Income Deferral or Abatement

Utah

2019

No Variation in Receipt of Benefits

Other

At local option, county may abate either the maximum low income credit for that year, which in 2019 is $1,015, or 50% of 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.

Other

Residential

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

Age

Disability

Homeowner

Income Ceiling

Other Criteria

For the 2019 benefit, applicant's 2018 income must be less than $33,530 and be at least 66 years of age and have lived in the state the entire year. The county may also provide an abatement and deferral to those who demonstrate a disability or extreme hardship. 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. The applicant must live in the state for at least 10 months of the year.

Local government must take action to opt in

Local option regarding program features

Local government covers all of its tax loss

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

UT102_RR19