Free Pub 36, Utah Property Tax Abatement, Deferral and Exemption Programs for Individuals - Utah

tax.utah.gov

Publication 36
Revised 5/09

Property Tax
Abatement, Deferral and Exemption Programs for Individuals

Utah State Tax Commission Property Tax Division 210 North 1950 West Salt Lake City, Utah 84134 (801) 297-3600 1-800-662-4335 ext. 3600 www.tax.utah.gov

If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at (801) 297-3811, or TDD (801) 297-2020. Please allow three working days for a response.

General Information
Utah law allows Utah residents four types of property tax relief: · Circuit Breaker · Veteran's Exemption · Blind Exemption · Indigent Abatement/Deferral Specific information and application forms are available in the office of each county. Call your county auditor's office for clarification, deadlines and to answer questions not covered in this publication. Beginning July 1, 2009, applicants must be U.S. citizens or qualify to be legally present in the U.S. under 8 U.S.C. 1641.

Filing Requirements
Homeowners and mobile homeowners must submit a completed application to their local county government by September 1. Renters must file application form TC-40CB and submit the completed form to the Utah State Tax Commission (210 N 1950 W, Salt Lake City UT 84134) by December 31. For more information or assistance, contact the Utah State Tax Commission's Taxpayer Services Division at (801) 297-2200 or 1-800-662-4335. To order a form through our automated forms system, call (801) 297-6700.

VeteranÊs Exemption
Eligibility
This exemption is available to veterans disabled in military service, their unmarried surviving spouse or minor orphans.

Circuit Breaker
Eligibility
This tax credit is available to the following persons whose 2008 household income was less than $28,732: · homeowners and mobile homeowners who are at least 66 years of age, · renters who are at least 65 years of age, and · surviving spouses of any age. Verification of Utah residency and household income is a requirement of eligibility. Only owner-occupied homes or low income renters are eligible. For calendar year 2009 only, if a homeowner or renter is eligible to claim a dependent on their 2008 federal income tax return, they may deduct $1,000 from the total household income figure on form TC-40CB or TC-40CY.

Exemption
The exemption is up to $228,505 of taxable value of a residence, based on the percentage of disability incurred in the line of duty. The exemption can also be applied toward tangible personal property, such as motor vehicles. No exemption is allowed for any disability below 10 percent.

Filing Requirements
An application with proof of military service and proof of disability (or death) must be on file with the county where the eligible property is located.

Blind Exemption
Eligibility
The blind exemption is available to all legally blind property owners, their unmarried surviving spouse or minor orphans. There are no income or age requirements.

Abatement
Up to $851 of property tax can be abated, based on income. For renters, the relief is also based on a percentage of gross rent paid. For homeowners or mobile homeowners, there is an additional credit equal to the tax on 20 percent of the fair market value of the residence.

Exemption
Up to $11,500 of the taxable value of real and tangible personal property is exempt from property tax.

Phone your County for Application Forms and Additional Information
County Beaver Box Elder Cache Carbon Daggett Davis Duchesne Emery Garfield Grand Iron Juab Kane Millard Morgan Piute Rich Salt Lake (Treasurer) San Juan Sanpete Sevier Summit Tooele Uintah Utah Wasatch Washington Wayne Weber Phone 435-438-6463 435-734-3319/3317 435-716-7123 435-636-3227 435-784-3210 801-451-1123 435-738-1120 435-381-5106 435-676-8826 435-259-1321 435-477-8333 435-623-3410 435-644-2458 435-743-5227 801-845-4011 435-577-2840 435-793-5155 801-468-3404 435-587-3223 435-835-2142 435-893-0401 435-336-3016 435-843-3130 435-781-5363 801-370-8237 435-657-3190 435-634-5712 435-836-2731 801-399-8400

Filing Requirements
File by September 1. First year's application must be accompanied by an opthalmologist signed statement (also, death certificate, if appropriate). All claims must be made with the county.

Indigent Abatement or Deferral
Eligibility
Indigent abatement and deferrals are granted at the discretion of the county legislative body, and are available to people at least 65 years of age with a 2008 income of less than $28,732. Generally, people qualifying for the circuit breaker also qualify for the indigent abatement. In addition, the abatement or deferral is also available to people less than 65 who demonstrate a disability or extreme hardship. The abatement or deferral can be used only for owner-occupied residences, including mobile homes.

Abatement
The abatement is 50 percent of the tax due, to a maximum of $851.

Filing Requirements
File by September 1 with proof of ownership, income, disability and/or hardship and other information required by the county. Those applying for deferral must also file a signed statement from the mortgage holder. All claims must be made with the county.

Deferral
The county may elect to defer any or all property taxes until property ownership changes. This means that property taxes will be assessed, but there will be no need to pay the taxes until the home is sold or ownership changes. There will be no delinquency penalty, but interest will accrue annually at a rate equal to the lesser of 6 percent or the targeted federal funds rate existing on January 1 immediately preceding the day on which the taxes are deferred.

Appeal Rights
If you feel the county has improperly denied your request for property tax exemption, abatement or deferral, you may appeal to the Utah State Tax Commission. The appeal must be filed within 30 days of the notification. The appeal should be filed with the county auditor, who will forward the appeal to the State Tax Commission.

Note: The data in this publication is based on 2008 state law.
This data may be changed by legislative action and inflation adjustments. Please check with your county offices to verify dollar values.

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