State
Utah
Year
2017
Variations in Receipt of Benefit
Benefit Varies with Income
Benefit Type
Circuit Breaker
Benefit
For homeowners, a tax credit is determined according to seven brackets based on income, with the maximum eligible income being $26,941. For renters, relief declines from 9.5% to 2.5% as income rises. The benefit is disbursed as a property tax credit for homeowners and as a direct rebate for renters. For homeowners and renters, the maximum relief in 2017 is $951. Homeowner applicants are also eligible for an additional exemption equal to a credit for the tax on 20 percent of the home's fair market value.
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
Principal Residence
Renter
Surviving Spouse
Other Criteria
Description of Eligibility Criteria
Homeowners, mobile homeowners, and renters who are 66 years of age or older as of December 31 whose 2016 household income is less than $32,101 are eligible to apply. Surviving spouses of any age are also eligible is 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. For the credit, the applicant must be born on or before December 31, 1942 and is 65 years or older. Going forward, the age requirement will increase to 66 for those born between 1943 and 1959 and 67 for those born on or after January 1, 1960. The household income eligibility for both homeowners and renters will be determined by a percentage equal to the difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2006. The benefit cannot be claimed if the claimant is a personal exemption on another person's income tax return. The application for the credit must be filed by September 1st with the county.
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_RR17