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Senior Deferral

Available to homeowners who are 75+ and who meet ownership, income, and asset requirements. Deferral of current year property taxes can be payable at a later date. Application due annually.

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 senior deferral program below.

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

2. Be age 75 or older before January 1st of the following year.

3. The property's assessed value must be no more than 100% of the Salt Lake County median home value, unless the homeowner has owned and lived in the home continuously for at least 20 years as of January 1, 2025.

4. Total household income must be $81,680 or less, and total household assets must not exceed 20 times the amount of property taxes charged in the previous calendar year.

5. 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. Copies of year-end bank statements, including broker account statements, retirement account statements (i.e., IRA, 401(k), 457, etc.), and valuations of owned real estate, closing documents, etc.

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

Senior Deferral Application