Utah County Clerk/Auditor
Bryan E. Thompson
To receive an abatement you must own your home as of January 1 of the current tax year, live in your home at least 10 months out of every year, and be a Utah County resident. The deadline for filing all abatements is September 1st for the current tax year. Individuals must file every year to receive the abatement. The following abatements are available :
Circuit Breaker/Indigent Abatement
Must be 66 or older for that tax year and the total gross household income must meet state income limits each year. (Income limits are subject to change yearly.)
Circuit Breaker Abatement
Available for un-remarried widows or widowers of any age who meet the income requirements. Those individuals under the age of 66 must provide a copy of the spouse's death certificate to receive the abatement. Definitions and requirements for Circuit Breaker Abatement are found in Utah Code Annotated 59-2-1104 and 59-2-1106.
Individuals under the age of 66 must show evidence of extreme hardship or medical disability and meet income requirements. The Indigent/Low Income Abatement is defined in the Utah State Code Annotated 59-2-1107, 59-2-1108, 59-2-1109, and and 59-2-1201.
No age or income requirements. Abatement can be used toward home or personal property. Must show ophthalmologist's statement of legal blindness for the first year of receiving abatement. The minor child or surviving spouse of a blind individual who dies may continue to receive the abatement. The Blind Abatement is described in Utah State Code Annotated 59-2-1106.
The applicant must submit a veteran's letter showing a service-related disability of at least 10% or greater. There is no age limit. The un-remarried widow or widower of the veteran may continue to receive the veteran's abatement. The requirements for Vetran's Abatements are defined in the Utah State Code Annotated 59-2-1104 and 59-2-1105.
Please call our office at 801-851-8225 if you are interested in receiving an application for any of the above described abatements. We will be happy to enter your name in the computer and mail the application to you. If you received the abatement for the previous year, you should automatically get an application in the mail the end of February. If you do not receive one please call our office at 801-851-8225 and we will be more than glad to send you one!