Homeowners at least 66 years of age in the year of application
Maximum household income of $34,666
Cannot be claimed as a dependent on any other individual's tax return
Must be a resident of Utah for the entire year
Primary residence only (maximum one acre of land)
A mobile home is eligible. If the property that a mobile home sits on is rented, the applicant may be eligible for a partial refund of rent. Please contact the Grand County Clerk/Auditor for more details.
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 59-2-1203)
Proof of gross household income. Household income includes all taxable and non-taxable income, including but not limited to:
public assistance payments
voluntary contributions to a tax-deferred retirement plan
Application for the renter's credit must include proof that the rent has been paid, with the name and address of the property manager.
The Application must be completed and submitted by September 1 of the current year
A credit of up to $1,015 (depending on income) against taxes due on a primary residence
Additional reduction of property taxes on primary residence equivalent to a 20% reduction of the fair market value of the property
Circuit Breaker Tax Credit Schedule for 2019*
*All dollar amounts in this schedule change annually