Property Tax Relief

2023 Tax Relief Application (PDF)

– Due Date September 1, 2023, Final Document Deadline December 31, 2023

Summit County offers five different tax relief programs for county residents. These programs are regulated by the State of Utah and administered by Summit County.

Property Tax Abatement Programs: 

• Circuit Breaker - Age & income-based, 66 years old (or surviving spouse) with 2022 household income up to $38,369.
  
• County Hardship Abatement - 65 years old, or any age disabled, or any age in extreme hardship, with income and adjusted assets that do not exceed $38,369.
  
• Blind Exemption - legally blind in both eyes, or unmarried surviving spouse or minor orphan of a legally blind person
  
• Active Duty Military - deployed outside of Utah for 200 plus days
  
• Veteran with a Disability - VA disability rating of at least 10%

Property Tax CB75+ Deferral: 

If you are 75 or older and qualify for property tax deferral, you won’t need to pay the tax each year, but it will accrue with interest. The property tax and accrued interest will come due when you sell or dispose of your property or pass away.

Contact the Treasurer’s office if you meet the qualifications below. Approval of your mortgage company will be required.

• Property was primary residence as of January 1, 2023
• Resident is at least 75 years old, and is the property owner or grantor of a trust-owned property
• Household income in 2022 less than $76,738, and liquid resources are less than 20 times the 2022 tax amount
• Market value in 2023 is no more than 100% of the median property value of attached and detached single-family residences within the county
  • OR the owner has owned the residence for a continuous 20 year period as of January 1, 2023