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Hardship Relief

Benefits:

  • You can receive an abatement of up to the lesser of the maximum homeowner's credit (see table #1 below) or 50% of any remaining tax due after deduction of any other relief.

Eligibility Requirements

  • You must be a U.S. citizen or a qualified alien as defined in 8 U.S.C. Sec. 1641.
  • You must be the owner of record as of January 1 of the application year.
  • No age restriction.
  • You must live in the residence for which relief is requested for at least 10 months of the year relief is applied for.
  • Your total household income generally cannot exceed the amount provided in statute. See table for income details.
  • You must include a signed statement setting forth the facts to support eligibility, including inability to pay the tax assessed.
  • You must file an application with the Salt Lake County Treasurer by September 3 unless the filing deadline is extended.

Indigent and Hardship Abatement Table for 2024

Note: this table is the same as the Circuit Breaker Abatement Table but you must use the second table to adjust for the number of family members living in the household.

If 2023 household income is: 2024 Homeowner's credit is:
$0 — $13,884 $1,259
$13,885 — $18,515 $1,105
$18,516 — $23,141 $954
$23,142 — $27,770 $726
$27,771 — $32,401 $577
$32,402 — $36,754 $351
$36,755 — $40,840 $197
More than $40,840 $0

 

Adjustment Table for Number of Family Members

  Relief Amount
Household resources   $40,840
 Additional allowance for each member of household   $4,720
Maximum relief 50% of tax levied to a maximum of $1,259

Application Requirements

  • Complete copy of 2023 Federal Income Tax Return including all attachments and schedules for each household member required to file.
  • 2023 yearly statement of benefits (form SSA-1099) for each household member who received Social Security benefits.
  • If you do not file a 2023 Federal Income Tax Return please send copies of all 1099's (Social Security, pensions, interest, dividends, IRA, 401(k) or 457 withdrawals, and any other miscellaneous payments) issued to each household member by a financial institution or other payer.
  • If you are a qualified alien as defined in § U.S.C., Section 1641 and lawfully present in the United States, please provide your Alien Registration Number and copies of your immigration documents.
  • Copies of year-end bank statements(s); broker account statement(s); IRA, 401(k), 457 and other retirement account statement(s).
  • Valuation of other real estate owned, closing documents, etc.

Download Application Form