Tax Abatements - Indigent and Low Income

Definitions and Requirements for the Indigent Abatement are found in Utah State Code Section 59-2-1107, 59-2-1108, 59-2-1109, and 59-2-1208.

NOTE:

Applicants may claim an abatement and/or a tax deferral.  Taxes deferred accumulate with interest.

Eligible Applicants

• Maximum gross household income of $33,530 (this amount changes annually), see table below
• Homeowners at least 65 years old that meet the income limitations
• Homeowners of any age that can demonstrate that extreme hardship would prevail without the abatement
• Homeowners of any age that are medically disabled
• Unmarried widows or widowers of any age
• Cannot be claimed as a dependent on any other individual's tax return
• Must have residency for at least 10 months in the year of application
• Citizenship requirements apply

Eligible Property

 

• Primary residence (maximum one acre of land; can include mobile homes)
• Personal property is not eligible
• Applicant must be the recorded owner of the property as of January 1 of the current year
• Property held in trust by the applicant is subject to other requirements (Please contact the Grand County Clerk/Auditor for details, or view the Utah State Code Section 59-2-1109)

Required Documentation

 

• Proof of gross household income.  Household income includes all taxable and non-taxable income, including but not limited to:
  • wages
  • salaries
  • interest
  • dividends
  • trust income
  • alimony
  • support payments
  • disability payments
  • public assistance payments
  • retirement income
  • voluntary contributions to a tax-deferred retirement plan
  • pensions
  • annuities
  • capital gains
  • workman's compensation
  • state forwards
  • rental depreciation
• Documentation of all financial and tangible assets (other than items of nominal value)
• A list of all assets transferred to relatives within the past three years
• For applicants seeking deferral, written approval by the holder of any mortgage of trust deed outstanding on the property
• If a married couple seek an abatement on a jointly occupied and/or jointly owned residence, signatures of both husband and wife are required
• For applicants seeking abatement based on disability, a signed statement from a licensed physician documenting the nature and extent of the disability
• For applicants seeking abatement based on hardship, a signed statement detailing the circumstances of hardship

Application
  

• The Low Income Abatement and Homeowner's Tax Credit Application must be completed and submitted by September 1 of the current year

Benefit

 
The lesser of

• The maximum homeowner's credit (see table below), or
• 50% of any remaining tax due after deduction of any other relief