Low Income Abatements
The purpose of the low income abatement (also known as the circuit breaker or the homeowner's tax credit program) is to provide general property tax relief to certain poor taxpayers who have income below statutorily mandated levels (see financial portion of form) and who own their residence. Any permanent resident providing their own financial support who is 66 years of age in the year of application or is a surviving spoused that meets the household income requirements is elibible. This is an annual application and must be filed by September 1st.
Filing Deadline is September 1st
Applications must be turned in at the auditor's office
*Guidelines for Low Income Abatements are found in Utah Code Annotated,
Sections 59-2-1107 through 1109 and 59-2-1206 through 1208