Details

Title	Utah Property Tax Abatement, Deferral and Exemptions Programs
Highlights	Utah recognizes that high property taxes have a negative impact on housing affordability.   Utah provides property tax exemptions to veterans and the blind, abatement and deferrals to the indigent, and tax credits to the elderly poor.
Description	Utah provides an online property tax guide for state residents. The guide describes a number of tax relief measures that allow local governments to abate or defer the payment of property taxes. The state allows local governments to exempt up to $82,500 in value on the residence and or personal property of a disabled veteran, un-remarried widow(er) or minor orphans. The exemption is based on the percent of disability. Qualifying taxpayers must apply to the county each year for the exemption and must provide verification of military service and disability. (Utah Code Annotated 1953, 59-2-1104 and 1105) The state allows local governments to exempt up to $11,500 in value on the residence and or personal property of blind persons, their un-remarried widow(er) or minor orphans. The exemption is based on the degree of vision impairment. Qualifying taxpayers must apply to the county each year for the exemption and must provide verification of impairment by a registered ophthalmologist. (Utah Code Annotated 1953, 59-2-1106) Utah also provides abatement of taxes owed by those with low incomes. The amount of the abatement is 50 percent of the taxes levied up to $598. (2000) The applicant must be at least 65, disabled, or under extreme hardship. Household income cannot exceed $22,422 (2000) and the applicant must own and reside in the house for which the abatement is requested. Applicants must also provide their own financial support. Qualifying taxpayers must apply to the county each year for the exemption and must include a statement describing the owner’s qualifying circumstances. The state also provides for deferral of taxes owed if the mortgagee agrees and if the owner does not have income producing assets that could be sold to satisfy the debt. The deferral becomes a lien against the property and accrues interest. Qualifying taxpayers must apply to the county each year for the deferral. (Utah Code Annotated 1953, 59-2-1347) The state also allows certain homeowners and renters to claim a credit for a portion of taxes or rent paid. In order to qualify the taxpayer must have a taxable and non-taxable income of less than $22,422, be 65 or a surviving spouse, be a state resident, and must be the primary provider of their own financial support. The credit maximum is $598 and depends on annual household income. (Utah Code Annotated 1953, 59-2-1201-1220) Utah also permits local governments to abate or defer some or all taxes due if the county decides it is in the best human interest and the interest of the state and county to do so. There are no specific eligibility standards. (Utah Code Annotated 1953, 59-2-1347)
Publication Date	2003
Organization	Utah State Tax Commission, Property Tax Division
Web Location	http://tax.utah.gov/forms/pubs/pub-36.pdf

Notice: The contents of this record reflect the views of the author and/or promulgating municipality, and should not be construed as representing the views or policies of the U.S. Department of Housing and Urban Development or U.S. HUD's Office of Policy Development and Research. No attempt has been made by U.S. HUD or its contractors to verify the accuracy, currency, or validity of the record contents presented herein.