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Utah Program Eligibility

Property Tax-Aide features the Circuit Breaker/Renter Refund and Low-Income Homeowner Abatement programs in Utah.

The information on this page is updated as new information becomes available by the relevant tax agencies.

Circuit Breaker/Renter Refund

Utah’s Circuit Breaker program provides general relief for high property taxes to qualifying senior citizens or surviving spouse who have income below mandated levels. The renter refund applies to both renters and manufactured homeowners who rent lots. The maximum credit for renters is $1,137 and for homeowner is $1,186. For homeowners, only property tax on applicant’s primary residence is eligible for property tax credit.

Application Deadline

  • For renter, complete form TC-90CB, Renter Refund Application, and submit by December 31.
  • The quickest way to apply and receive your refund is to use Utah’s online Taxpayer Access Point (TAP) system (link below). This method provides much faster processing and will speed up your refund. This system is available mid-April through December 31 each year.
  • A resident alien must apply in person at a state office.
  • For homeowner, complete an application and submit it to your local county government by September 1.

Low-Income Abatement for Homeowner

Low-income homeowner may also be eligible for an additional credit equal to the property tax on 20% of the home’s fair market value.

Application Deadline

Complete section 3 of TC-90CY application and submit it to your local county government by September 1.

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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