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Utah

You may be eligible to receive money back

Homeowners and renters are missing out on millions of dollars in tax relief.  Use the resources below to learn more.

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Utah Program Overview

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

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.

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 2022 total household income was less than $38,369 and you cannot be claimed as a dependent on someone else’s tax return for 2023.
  • You either are the renter (or a manufactured homeowner who rents a lot) or are the owner-occupant of the home for the entire year.
  • For the homeowner, you have owned the home for the entire year and you are domiciled in Utah for the entire 2023 year. Your name as the property owner should appear on the Property Tax Billing Notice.

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.

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. For renters, the Tax Commission may require federal returns and schedules to review.. For homeowners, supporting documentation for income must be sent.
  • Renter provides rent information, including landlord’s name and phone number and total rent.
  • If your name is not listed as the property owner of the Property Tax Billing Notice, attach documentation of ownership.
  • Resident aliens must submit the application in person and bring proof of 1-94 Number or Alien Registration number

Contact Details

More information, including application forms, are available in the office of each county, which can be found on this List of County Offices

OR

Please call 801-297-6254 to speak with a Circuit Breaker processing agent.

To electronically file your Circuit Breaker/Refund application, use Utah’s Taxpayer Access Point (TAP) system.

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.

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 2022 household income is less than $38,369
  • You own the property and you reside in it for all of 2023.

Application Deadline

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

Contact Details

For more information contact your county government, found on the following List of County Offices

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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