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Circuit Breaker Tax Abatement

The Circuit Breaker tax relief program assists eligible elderly homeowners by reducing property taxes on their primary residence. Those eligible may obtain:

  • A reduction or abatement of property taxes on a principal residence equivalent to a 20% reduction in fair market value of your property.
  • A credit of up to $1,259 against taxes due on a primary residence.

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.
  • You must live in the state of Utah for the entire calendar year.
  • You must be age 66 prior to January 1 of the next calendar year or a qualifying widow.
  • Household income (i.e. all income received by all persons of a household for the year prior to the application year) of not more than the amount provided for in statute. See table for income amounts.
  • You must not be claimed as a dependent on any other individual's tax return.
  • You must file an application with the Salt Lake County Treasurer by September 3 unless the filing deadline is extended.

Circuit Breaker Tax Abatement Table for 2024

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

 

Application Qualifications

  • 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.

Download Application Form