Real Estate
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Utah Property Tax Relief for Low-Income Owners and Renters: Credits, Abatements, and Deadlines

General information, not legal advice. Read the full disclaimer.

Short answer: Utah has three main ways to lower a low-income household's property tax burden, all in Title 59, Chapter 2a (recodified from Chapter 2 effective January 1, 2026): (1) a homeowner's credit against your property tax, claimed by applying to your county before September 1; (2) a renter's credit filed with the Utah State Tax Commission on or before December 31; and (3) abatement or deferral for indigent individuals, applied for at the county by September 1. The credits are for people who were Utah residents all year and who are 66 or older (if born on or before December 31, 1959) or 67 or older (born on or after January 1, 1960) by December 31 of the claim year, or who are an unmarried surviving spouse of any age who meets the other requirements (§ 59-2a-101(5)).

Who this guide is for

Low-income Utah homeowners and renters, especially seniors and surviving spouses, who may not know they can reduce or eliminate property tax. Eligibility, income limits and credit amounts are adjusted for inflation each year, so confirm current figures with your county and the Tax Commission before applying.

1. Homeowner's credit

  • Where and when: file an application each year with the county where the home is located before September 1 (§ 59-2a-303). The application includes a signed household income statement.
  • Who: a "claimant" as defined above who owned the residence for the entire year and was domiciled in Utah all year. A dependent claimed on someone else's return generally can't claim it (§ 59-2a-305(2)).
  • Amount: the credit scales down as household income rises. The statute's base table (for 2024) ranges from $1,259 at household income of $0–$13,884 down to $197 at $36,755–$40,840, then is adjusted by the consumer price index each year and increased by $49 after adjustment (§ 59-2a-305). So current amounts and income limits are higher than the base table; ask your county or the Tax Commission for this year's chart.
  • Limit: the credit can't exceed your property tax liability for that year. You can qualify even if you owe delinquent property taxes (§ 59-2a-303(1)(d)).
  • Selling the home: if you sell in the year you receive the credit, you must repay it to the county at closing.
  • Household income includes all income of all household members, including nontaxable income, for the calendar year before the year of the claim for owners.

2. Renter's credit

  • Where and when: file with the Tax Commission on or before December 31 of the year (§ 59-2a-203). The Commission may not allow a late claim.
  • Who: the same claimant definition (age or surviving spouse, residence all year), and one claimant per household per year.
  • Amount: based on income and a share of rent paid; the Tax Commission publishes the yearly chart.
  • You may claim both the renter's and the homeowner's credit in a year in some circumstances (§ 59-2a-202(2)).

3. Abatement for indigent individuals (any county in Utah)

  • A county may remit or abate the taxes of an indigent individual who owned the property on January 1 of the tax year, by an amount not more than the lesser of the lowest-bracket homeowner's credit or 50% of the tax levied (§ 59-2a-401).
  • Indigent individual is defined as a poor individual who (a) is 65 or older, or younger with extreme hardship or a disability, (b) has household income below the maximum certified for the homeowner's credit, (c) lives in the residence at least 10 months of the year, and (d) cannot pay the tax when due (§ 59-2a-101(18)).
  • Apply by September 1 with a signed statement of eligibility. A county must extend the deadline one additional year if illness, injury, a family death, circumstances beyond your control, or unfairness of denial justify it (§ 59-2a-402).
  • Indigent individuals can also apply for deferral under other parts of the chapter.

Other relief

The chapter also provides a veterans' exemption for disabled veterans' primary residences and their surviving spouses, claimed at the county before September 1 with discharge papers and a disability statement (§§ 59-2a-501, -502).

How to apply

  1. Collect income records for the right year (the prior calendar year for owners).
  2. Get the county application (call or visit your county auditor or assessor's office) or the Tax Commission form for renters.
  3. File before the deadline. Keep a copy and proof of delivery.
  4. Ask about extensions if illness or a death in the family kept you from filing.

If you're behind on property taxes, see Utah Judgment Liens for how liens work and Utah Homestead Exemption for creditor protection. For help, see How to Find Free or Low-Cost Legal Help in Utah.

Frequently asked questions

When is the deadline for the homeowner's credit?

Before September 1 of each year, filed with the county where your home is.

When is the renter's credit due?

By December 31 of the year, filed with the Utah State Tax Commission.

I'm under 66. Can I get a credit?

Generally the credits require age 66 or 67 (depending on birth year), except for unmarried surviving spouses. Indigent abatement may be available at 65 or younger with hardship or disability.

Can I get relief if I owe delinquent taxes?

You can still qualify for the homeowner's credit even if you owe delinquent property taxes.