Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
Utah
You may be eligible to receive money back
Utah Program Overview
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/Renter Refund 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 $1,312.
Eligibility
- You are a Utah resident for the entire year
- You are either at least 66 of age as of December 31st of the year for which you are applying or an unmarried surviving spouse, regardless of age
- Your 2024 total household income was less than $42,623 and you cannot be claimed as a dependent on someone else’s tax return for 2024.
- You either are the renter (or a manufactured homeowner who rents a lot).
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.
Required Documentation
To complete your application, gather documents that verify your residency, household income, and rent paid. Keep these for your records—additional information may be requested during review.
- Proof of Utah residency and all sources of household income - (e.g., wages, Social Security, pensions, interest, capital gains, government assistance, unemployment, business/farm income). Renters may be asked to submit federal tax returns and schedules.
- Rent information - Include your landlord’s name and phone number, total rent paid, and proof of payment (e.g., receipts or copies of canceled checks).
- Resident aliens - Must apply in person and bring proof of I-94 or Alien Registration number.
Resources & How to Apply
Apply:
The fastest way to apply and receive your refund is through the online Taxpayer Access Point (TAP) system, Utah’s secure online filing system.
If you received a Circuit Breaker Refund last year, a new application will be mailed to you on the fourth Monday in April. Applications can also be submitted by mail, fax, or in person. Be sure all fields—and Schedule W, if applicable—are fully completed.
- Download the Renter Refund/Circuit Breaker Application if submitting by mail or in person.
More Information:
Visit https://tax.utah.gov/relief/circuitbreaker/renter-refund for full program details.
Questions:
Call 801-297-6254 to speak with a Circuit Breaker processing agent.
Low-Income Abatement for Homeowner
This program provides property tax relief to eligible elderly homeowners by reducing taxes on their primary residence. Depending on income, up to $1,312 can be abated—plus an additional credit equal to the taxes on 20% of the home’s fair market value.
Eligibility
- Homeowner is 66 or older on or before December 31 in the year of the application. Under the age of 66, if you are disabled or would have an extreme hardship to pay the tax.
- Total 2024 household income is less than $42,623.
- You own the property and you reside in it for all of 2024.
Application Deadline
Apply with the county where the home is located by September 1.
Required Documentation
- Proof of Utah residency and household income
- Household income includes wages, salaries, interest income, pensions, Social Security, capital gains, government assistance, unemployment and worker’s compensation, business and farm income.
- Supporting documentation for income must be sent.
- If you are under extreme hardship need to explain hardship
Resources & How to Apply
Apply:
Homeowners and mobile homeowners must submit a completed application to their local county government by September 1. Specific information and application forms are available in the office of each county. Call your county auditor’s or treasurer’s office for clarification, deadlines, and to answer any additional questions.
Your county may use form TC-90CY, Low Income Abatement and Homeowner’s Tax Credit Application, or they may have their own form. Please verify the correct form with your county office before submitting.
More Information:
See Abatement, Deferral, and Exemption Programs for Individuals for additional details.
Take the Next Step
Take the first step toward property tax relief — use the resources below to find application links or contact your local tax authority for help.
Your state accepts digital and mailed applications
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.