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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
Homeowner Tax Credit Schedule for 2019*
If 2018 household income is: |
2019 homeowner credit is: |
$0 - $11,399 | $1,015 |
$11,400 - $15,201 | $888 |
$15,202 - $19,000 | $765 |
$19,001 - $22,800 | $578 |
$22,801 - $26,602 | $455 |
$26,603 - $30,176 | $270 |
$30,177 - $33,530 | $144 |
More than $33,531 | $0 |
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