There are some requirements that apply to tax relief programs. Exceptions to these requirements are covered in the description of each program. These are: 

1.  Own the property as of January 1st of the year applied.
2. Submit an application before the September 1st deadline each year.
3. Fully qualify for the program (s) applied for. 

Program Qualifications

the purpose of the Circuit Breaker program is to provide general property tax relief to certain poor taxpayers who have household income below statutorily mandated levels and who own their place of residence. (See Renter’s Credit below) Any person providing their own financial support who is 66 years of age in the year of application or a surviving spouse, regardless of age with a household income as identified by the legislation each year, may qualify for the program. 

Claimants must meet these requirements stated below:

One of the following:

• 66 years of age in the year of application.
• A surviving spouse, regardless of age.

All of the following:

1. File an application by the deadline
2. The claimant owned the property as of January 1 of the year the exemption is claimed. See Renter’s Credit below for information on a Circuit Breaker who rents their residence
3. Total household income cannot exceed the amount provided by legislation each year.
4. A permanent resident of the state of Utah, residing in the state for the entire calendar year. Provide proof of established residency in the State of Utah. Absence from the residence due to vacation, confinement to a hospital, or other similar temporary situation is not to be deducted from the residency requirement.
5. providing their own financial support (Is not claimed as a personal exemption on someone else’s income tax return)
6. Provide the following documentation:
   • Tax returns, 1099, W-2 forms and/or any other documents to verify the income received for the previous calendar year for which the claimant is requesting the tax relief.
   • In the event that part of the residence is rented, evidence that a bona fide rental relationship exists. Otherwise the tenant(s) will be considered household members for income purposes. Evidence will be either:
     • Rental agreement and rent receipts, or
     • An affidavit signed by the applicant and renter(s).
7.  May claim an abatement or deferral on only one residence. Mobile homes may be eligible for the abatement.
8. If the claimant is married, and the property is owned and occupied jointly, signatures of both spouses are required if they seek a deferral or abatement on the residence.

Eligible Property

The exemption applies to the claimant’s owner-occupied primary residence, including a mobile home.

Amount of Exemption

The amount of the exemption will be up to the maximum amount by legislation for the year, plus an additional credit equal to the tax on 20% of the fair market value of residence. 

The Renter’s Credit aspect of the Circuit Breaker program is managed entirely by the Utah State Tax Commission. An application for the renter’s credit must be filed with the Utah State Tax Commission by December 31 each year. Please see the Utah State Tax Commission Renter Refund page for additional information. 

Program Qualifications

the purpose of this program is to provide tax relief to claimants who have income below statutorily mandated levels and who own their place of residence. Any person providing their own financial support, regardless of age with a household income as identified by the legislation each year, may qualify for the program

Claimants must meet the following requirements in order to qualify:

1. File an application and a Hardship Letter by the September 1st deadline.
2. The claimant owned the property as of January 1 of the year the exemption is claimed.
3. Total household income cannot exceed the amount provided by  legislation each year
4. The claimant must live in their residence at least 10 months of the year. Provide proof of established residency in the state of Utah. Absence from the residence due to vacation, confinement to a hospital, or other similar temporary situation is not to be deducted from the residency requirement.
5. providing their own financial support (Is not claimed as a personal exemption on someone else’s income tax return)
6. The total of all savings, money market, certificate of deposit (CD),stocks, or similar liquid or semi-liquid accounts must not exceed a total of $10,000 plus taxes due. The accrued value of insurance policies or legally defined retirement accounts such as a 401k or IRA is not included in the total.
7. Claimant must not own other significant real property besides the primary residence.
8. Provide the following documentation:
   1. A signed statement detailing the circumstances of hardship, setting forth the facts to support eligibility, and an inability to pay the assessed property taxes.
   2. Tax returns, 1099, W-2 forms and/or any other documents to verify the income received for the previous calendar year for which the claimant is requesting the tax relief.
   3. A listing of all liquid and fixed assets with the current market value.
   4. In the case of disability, a signed statement from a physician.
9. May claim an abatement of deferral on only one residence. Mobile homes may be eligible for the abatement.
10. If the claimant is married, and the property is owned and occupied jointly, signatures of both spouses are required if they seek a deferral or abatement on the residence.

Eligible Property

The exemption applies to the claimant’s owner-occupied primary residence, including a mobile home.

Amount of Exemption

The amount of the exemption will be 50% of the taxes due, up to the maximum amount allowed by legislation for the year.

Amount of Exemption

Unlike other relief programs where the tax relief results in a reduction of taxes due, the deferral program delays the due date for property taxes until the property is no longer the claimant’s primary residence. The deferred amount accrues interest at a rate equal to 50% of the rate for delinquent property taxes. 

When the deferral ends (when the property is no longer your primary residence), the deferred taxes and interest become due as a single amount that is considered a property tax in all respects, where the date of levy is the date that the deferral ends. The property tax amount is then due on the same schedule as the other property taxes. 

Program Qualifications

Claimants must meet the following requirements: 

1. Provide proof that the applicant will be at least 75 years of age in the year of application.
2. File an application each year by the September 1st deadline. (Including all supporting documents.)
3. The claimant is the owner of the single-family residence.
4. Provide proof that the single-family residence is the claimant’s primary residence as of January 1 of the year of application. 
5. There are no delinquent taxes or other charges on the property. 
6. One of the following:
   • The claimant has owned the single-family residence for a continuous 20-year period as of January 1 of the year for which the claimant applies for the deferral; OR
   • The value of the single-family residence for which the claimant applies for the deferral is no greater that the median property value of:
     • attached single-family residences within the county, if the single-family residence is an attached single-family; or
     • detached single-family residences within the county, if the single-family residence is a detached single-family residence.
7. Provide proof that the total household income does not exceed the amount provided by legislation each year. Proof includes documents such as tax returns, 1099, W-2 forms and/or any other documents to verify income received for the previous calendar year for which the claimant is requesting the tax relief.
8. Total household liquid resources cannot exceed 20 times the amount of property taxes levied on the owner’s residence for the preceding calendar year. This means:
   • cash on hand;
   • money in a checking or savings account;
   • savings certificates; and
   • stocks or bonds.
9. The holder of each mortgage or trust deed outstanding on the single-family residence must give written approval of the deferral.
10. Both spouses must sign the application if both spouses reside in the property and the spouses own the property as joint tenants.

Eligible Property

The deferral applies to the claimant’s owner-occupied primary residence.

Claimants must meeting the following requirements in order to qualify:

One of the following:

• Any person declared blind by a licensed ophthalmologist is eligible for the blind exemption. The applicant must meet the statutory definition of blindness which is
  • has no more that 20/200 visual in the better eye when corrected; or
  • has, in the case of better than 20/200 central vision, a restriction of the field of vision in the better eye which subtends an angle of vision no greater than 20 degrees.
• The unmarried surviving spouse or minor orphan of a person who qualified under part (1) above.

All of the Following:

1. File an application by the deadline
2. The claimant owned the property as of January 1 of the year the exemption is claimed.
3. Provide proof of established residency in the State of Utah. Absence from the residence due to vacation, confinement to a hospital, or other similar temporary situation is not to be deducted from the residency requirement.
4. a copy of the ophthalmologist’s statement must be filed with the application the first year, If the condition is permanent. In the case of a claimant where the condition is temporary or may change for any reason, a new statement must be filed every year with the application.

NOTE: There is no income requirement to qualify for this program.

Eligible Property

The exemption applies to the claimant’s real property and tangible personal property.

Amount of Exemption

The first $11,500 of taxable value of the claimant’s property is exempt from taxation.

Claimants must meet the following requirements in order to qualify:

All of the following:

1. A member of the armed forces (including Guard, Reserve, or Coast Guard).
2. On active duty orders outside of Utah for 200 days in a continuous 365 day period.
3. File an application by the deadline. The application must be filed in the year after the last day of qualifying service. (if your last qualifying day was this year, apply next year)
4. The claimant owns the property in the year the exemption is claimed. Property held under a real estate contract is eligible for the exemption if the claimant is both the purchaser under the contract and is obligated to pay property taxes on the property taxes on the property beginning on September1 of the year exemption us claimed.
5. Submit verification of deployment. The following is the preferred and recommended method:
   • Submit a copy of the Travel Voucher (typically a DD Form 1351-2), or a printout of the electronic version.
   • Include evidence that the Travel Voucher was processed by the Personnel Offive (i.e. a Defense Travel System printout

          Note that deployment orders are typically not sufficient for two reasons: (1) orders may be amended, and we cannot be sure that we have all amendments, and (2) orders do not specify which portion of the assignment was within the state of Utah, and which portion was outside the state. Your travel voucher will let us know what your actual deployment dates were, and how many days you were outside of Utah.

6. The property must be the claimant’s primary residence.

Eligible Property

The exemption applies to the claimant’s primary residence, including a mobile home.

Amount of Exemption

The exemption applies to 100% of property taxes for the claimant’s primary residence. The exemption does not include direct charges.

Deadline Extensions

The county will extend the application deadline to the year after year the claimant would otherwise be required to file the application if the county determines that:

1. The claimant or a member of the claimant’s immediate family had an illness or injury that prevented the claimant from filing the application on or before the original deadline. 
2. A member of the claimant’s immediate family died during the calendar year the claimant was required to file the application.
3. The claimant was not physically present in the state for a time period of at least six consecutive months during the calendar year the claimant was required to file the application. 
4. The failure of the claimant to file the application on or before the deadline for filing the application would be against equity or good conscience and was beyond the reasonable control of the claimant.

Millard County supports our active duty military and disabled veterans, and offers tax relief programs to assist them. 

Claimants must meet the following requirements in order to qualify: 

One of the Following: 

1. A disabled veteran.
2. The unmarried surviving spouse of a deceased disabled veteran; or a veteran who was killed in action or died in the line of duty. 
3. A minor orphan of a deceased disabled veteran; or a veteran who was killed in action or died in the line duty.

All of the following:

1. File an application by the deadline.
2. Except as allowed in part (f), the claimant owned the property as of September 1 of the year the exemption is claimed. Property held under a real estate contract is eligible for the exemption if the claimant is both the purchaser under the contract and is obligated to pay the property taxes on the property beginning September 1 of the year the exemption is claimed. 
3. The claimant owns the property in the year exemption is claimed.
4. Provide evidence of the veteran’s disabled status, with a disability of at least 10%. This is typically in the form of a letter from the Veterans Administration (VA) stating the percentage of disability. This evidence only needs to be submitted with the initial application and will be retained on file. Any status changes require the submission of an updated status letter. A state change includes a change in disability percentage, or if the veteran has died since the last application and the claimant in newly applying as the unmarried surviving spouse or minor orphan.
5. The property must be the claimant’s primary property.

Eligible Property

The veteran with a disability exemption applies to any real property including a residence, tangible personal property held exclusively for personal use and not used in a trade or business, or a combination of both.

Amount of Exemption

The amount of the exemption is based on the maximum allowable amount determined by the legislature each year, and is modified according to the percentage of disability.

Deadline Extensions

The county will extend the application deadline to the year after year claimant would otherwise be required to file the application if the county determines that: