Tax Relief

Requirements:

• Active or recently discharged members of the Armed Forces.
• Must have completed 200 days of active deployment outside of the State of Utah within a single year or one 365-day period.
• Application for exemption cannot be submitted and approved until the year after the year the deployment was completed (a deployment completed in 2025 can be used for 2026 exemption qualification).
• Subject property must be the applicant's current primary residence.

Deadline to Apply:

• September 1st of the year following qualifying tax year.

Requirements:

• Applicants must be declared legally blind by a licensed ophthalmologist.
• Also available to the unmarried surviving spouse or minor orphaned child of a blind person.

Deadline to Apply:

• September 1st.
• December 31st upon approval of late petition for extraordinary and unanticipated circumstances.

Requirements:

• Applicants for Circuit Breaker must be 67 years of age or older on or before December 31, or a widow/widower of any age.
• Applicants for County Indigent must be 65 years of age or older on or before December 31.
• For both programs the total annual household income may not exceed $44,221, as per 2025 Income Tax filing.
• Applicants must provide proof of household income by submitting copies of income tax returns, 1099 forms, or other income documents. First time applicants who are not required to file a tax return will be required to provide a Wage and Income Transcript (opens in a new tab) to show all income reported to the IRS in 2025.
• For county Indigent, applicants may not have liquid assets exceeding $11,400, plus the total amount of their prior year's property taxes.

Deadline to Apply:

• September 1st.
• December 31st upon approval of a late petition for extraordinary and unanticipated circumstances.

Requirements:

• Applicants must be 75 years of age or older on or before December 31.
• The total annual household income may not exceed $88,442, as per 2025 Income Tax filing.
• Applicants need to affirm one of two conditions: the subject property has been their personal primary residence for 20+ years, or the total market value of the subject property is below the county 2025 median value — $551,100 for detached residential properties (a standalone single-family home on un-shared land) and $379,100 for attached residential properties (duplexes, condos, townhomes).
• Applicants' total gross liquid assets must be equal to or below 20 times the amount of their 2025 total assessed property taxes. If 2025 assessed property taxes were $2,000, the liquid asset limit is $40,000.
• For any property still encumbered by a primary lien — any mortgage, home equity loan, or line of credit — applicants must get authorization from every lienholder before a deferral can be granted.
• Approved applications will result in the county placing a Tax Lien on the property for the duration of the deferral.
• Applicants are required to renew their deferral every year.

Deadline to Apply, for both initial applications and renewals:

• September 1st.
• December 31st upon approval of a late petition for extraordinary and unanticipated circumstances.

Requirements:

• Honorably discharged member of the US Armed Forces.
• Also available to the unmarried surviving spouse or minor orphaned child of a Disabled Veteran or Servicemember killed in the line of duty.
• Must have at least a 10% combined service rating or died in the line of duty.
• Qualifying applicants will only need to apply once, unless their service rating or personal status changes.

Deadline to Apply:

• September 1st.
• Late by September 1st of the following year with qualifying effective date of disability.

Exemption Benefit:

• Maximum annual benefit for 2026 is $535,459 for Disabled Veterans.
• Individual annual benefit is determined by a qualifying veteran's combined service rating.
• The Killed-in-Action benefit exempts qualified individuals from all property taxes for their primary residence.

Requirements:

• Honorably discharged member of the US Armed Forces.
• Also available to the unmarried surviving spouse or minor orphaned child of a Disabled Veteran or Servicemember killed in the line of duty.
• Must have at least a 10% combined service rating or died in the line of duty.
• Vehicle title must be in the name of the qualifying veteran, surviving spouse, or minor child.
• Must be applied for annually with the vehicle registration renewal.

Deadline to Apply:

• Must be applied for no more than 6 months before or after the due date for the registration renewal.