Tax Abatements - Circuit Breaker

Definitions and Requirements for the Circuit Breaker Abatement are found in Utah State Code Sections 59-2-1201, 59-2-1202, 59-2-1203, 59-2-1204, 59-2-1206, 59-2-1207, and 59-2-1208.

Eligible Applicants


  • Homeowners at least 66 years of age in the year of application
  • Maximum household income of $33,530
  • Cannot be claimed as a dependent on any other individual's tax return
  • Must be a resident of Utah for the entire year

Eligible Property

 
 
  • 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)

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
  • Application for the renter's credit must include proof that the rent has been paid, with the name and address of the property manager.

Application


  • The Application must be completed and submitted by September 1 of the current year

Benefit

 
  • 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

If 2018 homeowner's income is:

2019 homeowner's credit will be:

$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