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Veterans with a Disability Requirements
File the application by September 1 with your county.
Exemption
Your first year’s application must include a statement signed
Eligibility by an ophthalmologist.
This exemption is available to veterans disabled in military
service (at least 10 percent disability), their unmarried sur-
viving spouse or minor orphans. Indigent Abatement
Eligibility
Exemption Amount Indigent abatement is granted by your county’s legislative
The exemption is up to $479,504 of taxable value of a body. To qualify:
residence, based on the percentage of disability incurred
in the line of duty and on the unemployability classification. 1. you must be a homeowner or manufactured home-
The exemption can also be applied toward tangible personal owner.
property, such as motor vehicles. No exemption is allowed 2. your home must be owner-occupied,
for any disability below 10 percent. 3. you must live in your home for at least 10 months,
Requirement 4. your 2022 income must be less than $38,369, and
An application with proof of military service and proof of 5. you either:
disability (or death) must be on file with the county where the
eligible property is located. a. are at least 65 years of age, or
b. can show a disability or extreme hardship.
Active or Reserve Duty Armed Abatement Amount
Forces Exemption The abatement is 50 percent of the total tax for the current
Eligibility year, or a maximum of $1,186, whichever is less (see Utah
This exemption is available to active or reserve members of the Code §59-2-1803).
US Armed Forces on active duty outside the state 200 days in Requirements
a continuous 365-day period beginning in the prior year. File the application by September 1 with proof of home own-
Exemption Amount ership, income, disability and/or hardship, and other informa-
The exemption equals the total taxable value of the claim- tion your county requires.
ant’s primary residence. All applications must be filed with the county.
Requirements
Indigent Deferral
To receive the exemption you must:
A county may offer property tax deferral programs that allow
1. apply on or before September 1 of the year after the property owners to delay paying their assessed taxes for
year of qualifying service, and a certain period of time. Interest will accrue annually, but
2. include with your application verifying military docu- delinquency penalties won’t be assessed during the deferral
mentation including orders for qualifying active or period. There may be multiple deferral programs in a county,
reserve service. each with different eligibility requirements. To learn more
about available deferral programs and eligibility, contact your
You must apply each year you are eligible. Only one exemp-
county.
tion is allowed for each period of qualifying service.
Blind Exemption Appeal Rights
If you feel you have been wrongly denied property tax
Eligibility exemption, abatement, deferral or renter refund, you may
This exemption is available to legally blind property owners, appeal to the Utah State Tax Commission. You must file the
their unmarried surviving spouse or their minor orphans. appeal within 30 days of the denial notification. File your ap-
There are no income or age requirements. peal with the county auditor, who will forward your appeal to
the Utah State Tax Commission.
Exemption Amount
Up to $11,500 of the taxable value of real and tangible per-
sonal property is exempt from property tax.
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