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Circuit Breaker Tax Abatement Relief

The Circuit Breaker tax relief program helps eligible senior homeowners reduce property taxes on their primary residence.

Qualified applicants may receive a 20% reduction in taxable home value and a tax credit of up to $1,412.

Links

Tax Relief Division

385-468-8300
Option 2

2001 S State St , Ste N1-200
PO Box 144575
Salt Lake City, Utah 84114

Details

Find additional information about the circuit breaker tax abatement relief program below.

1. Be a U.S. citizen or qualified resident as defined in 8 U.S.C. Section. 1641.

2. Own and live in the home as of January 1st of the application year.

3. Live in Utah for the full calendar year.

4. Be age 67 or older before January 1st of the following year or be a qualifying widow/widower.

5. Have a total household income within the limits set by state law. (See income table below for current limits.)

6. Not be claimed as a dependent on another person's tax return.

7. Submit an application to the Salt Lake County Treasurer by September 1st, unless the deadline is extended.

8 U.S.C. Section. 1641

Please provide the following documents with your application:

1. A complete copy of each household member's 2025 federal income tax return, including all schedules and attachments, if required to file.

2. A 2025 Social Security benefits statement (Form SSA-1099) for each household member who received benefits.

3. If you did not file a 2025 federal tax return, provide copies of all 1099 forms for each household member, including Social Security, pensions, interest, dividends, IRA withdrawals, 401(k) or 457 withdrawals, and other income documents.

4. If you are a qualified resident lawfully present in the United States, provide your Alien Registration Number and copies of your immigration documents.

Home & Mobile Home Tax Relief Application

If 2025 household income is: 2026 homeowner's credit is:
$0 — $15,033 $1,412
$15,034 — $20,048 $1,245
$20,049 — $25,057 $1,082
$25,058 — $30,069 $835
$30,070,— $35,083 $674
$35,084 — $39,796 $429
$39,797 — $44,221 $262
More than $44,221 $0