Utah Property Tax Exemption for Seniors: Income Limits and How to Apply

Utah’s property tax exemption for seniors is called the Circuit Breaker, or Homeowner’s Tax Credit. It reduces the property tax bill for homeowners who are at least 66 and whose 2025 household income was under $44,221, with a maximum credit of $1,412 for the 2026 tax year. The credit runs on a sliding scale tied to income, is applied directly to your tax bill, and must be renewed every year by September 1 through your county auditor.

Who Qualifies

Utah Code sections 59-2-1201 through 59-2-1220 set the rules. You need to meet all of these:

You are at least 66 during the calendar year you’re applying for. An unmarried surviving spouse of someone who would have qualified can apply at any age, provided the surviving spouse was part of the same household when the qualifying spouse died.¹
The home is owner-occupied and is your primary residence. Vacation homes, rental properties, and second homes do not qualify.
You were a Utah resident for the entire calendar year.
You owned the home for the entire calendar year. Buying or selling partway through the year makes you ineligible for that year.²
No one claims you as a dependent on their federal income tax return.³

The dependency rule catches more people than expected. If an adult child claims you as a dependent for the federal child tax credit or personal exemption, you lose eligibility for that entire year, even if the living arrangement changes later.

2026 Income Limits and Credit Amounts

The credit follows a sliding scale. Lower household income produces a larger credit, and eligibility phases out entirely above the top bracket. For 2026, based on 2025 household income:

$0 to $15,033: $1,412 credit
$15,034 to $20,048: $1,245 credit
$20,049 to $25,057: $1,082 credit
$25,058 to $30,069: $835 credit
$30,070 to $35,083: $674 credit
$35,084 to $39,796: $429 credit
$39,797 to $44,221: $262 credit
Over $44,221: No credit

⁴

On top of the dollar amount above, qualifying homeowners also receive an additional reduction equal to the tax levied on 20 percent of the home’s fair market value. In counties where property values have climbed sharply, that second piece can be substantial.²

The bracket thresholds adjust annually based on changes in the consumer price index for housing, so they will shift again for 2027. The base figures are set by statute and recalculated each year by the Utah State Tax Commission.³

What Counts as Household Income

Utah’s definition of household income is broader than most people expect. It includes all money received by every person living in the household during the prior calendar year. For a 2026 application, you report 2025 income.⁴

The count includes federal adjusted gross income, Social Security payments, pensions and annuities (including railroad retirement, federal civil service, and military retirement), unemployment and workers’ compensation, disability income, veterans’ benefits, support money received, and any capital gains excluded from your federal return. If money came in and it isn’t specifically excluded, it counts.⁵

Some categories are excluded. Federal tax refunds don’t count. Gifts and bequests are excluded. Payments from a reverse mortgage are not counted. Payments to senior program volunteers under federal service programs are also left out. The refundable portion of certain federal tax credits, like the child tax credit and earned income credit, counts only to the extent it exceeded your federal tax liability; the portion that simply reduced your tax bill does not.⁶

Don’t assume you’re over the limit just because you have multiple income streams. Run the numbers with the exclusions applied. Many seniors with modest Social Security and a small pension land comfortably within the qualifying range.

How to Apply

You apply through your county, not the state. Your county may use form TC-90CY (Low Income Abatement and Homeowner’s Tax Credit Application) or its own county-specific version.⁷ Contact your county auditor’s office to get the right form. The application asks for a breakdown of all household income sources for the prior year, and you’ll usually attach documentation such as federal tax returns, Social Security statements, or 1099 forms.

The deadline is September 1 each year. There is no automatic renewal; you must reapply annually. Counties accept the completed application and supporting documents by mail, email, or in person, depending on the county.⁸ If you mail it, certified mail gives you proof of the delivery date.

Once approved, the credit shows up as a reduction on your property tax bill, which is due by November 30. You will not receive a check. If you sell the home during the year you received the credit, you must repay the credit amount to the county at closing.³

Homes Held in a Living Trust

Many seniors move their home into a revocable living trust for estate planning. In Utah, a home held in trust can still qualify for the credit, but the trust has to be structured correctly.

If you created the trust and are the grantor, you must be able to regain legal title through your own action, which means the trust needs to be revocable and you must have the power to revoke, alter, or amend it. If someone else created the trust and you are the beneficiary, you must serve as trustee, control the beneficial ownership, and be legally obligated to pay the property taxes for the year you’re claiming the credit.⁹

A home held in an irrevocable trust will almost always lose eligibility, because you’ve given up the ability to reclaim title. Talk to whoever drafted the trust before you apply.

Deferral for Homeowners 75 and Older

Utah offers a separate program that lets older homeowners postpone paying property taxes rather than reduce them. The deferral is available at age 75 if your 2024 household income didn’t exceed $85,246. That threshold also adjusts annually, so the 2026 figure may differ.

To qualify, your property must meet one of two conditions as of January 1, 2025: either its assessed value is at or below the county median property value, or you have owned the home continuously for at least 20 years. You cannot have any delinquent property taxes, and any mortgage holder must approve the deferral in writing.²

Deferred taxes accrue interest at half the normal rate. The deferral continues as long as you reapply each year and ends when you stop reapplying, sell the home, or transfer ownership to anyone other than a surviving spouse. At that point the full deferred amount comes due. The deferral fits homeowners who are house-rich but income-poor and plan to stay put. You can apply for both the Circuit Breaker credit and the deferral if you meet the requirements of each.

Related Relief Seniors Should Know About

Indigent Abatement

Counties can grant an indigent abatement to homeowners who are at least 65 or who can demonstrate a disability or extreme hardship. The 2024 income limit was $42,623, and the abatement covers 50 percent of the total property tax or $1,312, whichever is less. You must have lived in your home for at least 10 months during the year. Applications are due September 1 through your county.²

The indigent abatement’s age threshold is 65, one year below the Circuit Breaker, which can help homeowners who fall just short of the Circuit Breaker’s age requirement. It is granted at the county’s discretion, so meeting the criteria doesn’t guarantee approval.

Disabled Veterans Exemption

Veterans with a service-connected disability of at least 10 percent can receive an exemption on up to $521,620 of taxable value on their residence, scaled to the percentage of disability. The exemption also applies to tangible personal property such as motor vehicles. Unmarried surviving spouses and minor orphans of qualifying veterans are eligible as well. A disability rating below 10 percent does not qualify.²

An application with proof of military service and disability documentation must be on file with the county where the property is located. The September 1 deadline applies. If you miss the deadline, the Tax Commission may extend the filing period to December 31 for good cause, but you’ll need a late-filing form explaining the reason.⁸

1
Utah Legislature. Utah Code 59-2-1202 – Definitions
2
Utah State Tax Commission. Pub 36 – Property Tax Abatement, Deferral and Exemption Programs for Individuals
3
Utah Legislature. Utah Code 59-2-1208 – Homeowner’s Credit
4
Salt Lake County Treasurer. Circuit Breaker Tax Abatement
5
Utah State Tax Commission. Tax Relief and Abatement Standards of Practice – Standard 3.10.3
6
Legal Information Institute. Utah Admin Code R865-9I-34 – Property Tax Relief for Individuals
7
Utah State Tax Commission. Homeowner’s Tax Credit
8
Davis County Utah. Abatements – Tax Relief Programs
9
Utah State Tax Commission. Tax Relief and Abatement Standards of Practice – Standard 3.10.5