Tax Abatements - Blind

The following is a summary of Utah State Code Section 59-2-1106.

Eligible Applicants
  • Legally blind property owners
  • Surviving unmarried spouse or minor orphan may continue to receive the abatement
  • Citizenship and residency requirements apply

Eligible Property


  • Primary residence (no more than one acre of land)
  • Personal property (automobiles, RVs, boats, trailers, etc.) held exclusively for personal use and is not used in a trade or business
  • A combination of the above
  • Applicant must be the recorded owner of the property as of January 1 of the current year
  • Property held in trust by the applicant is subject to other requirements (Please contact the Grand County Clerk/Auditor for details, or view the Utah State Code Section 59-2-1106)

Required Documentation


  • Ophthalmologist’s statement verifying that applicant has visual acuity no better than 20/200 in the better eye when corrected; or a restriction of the field of vision in the better eye no greater than 20 degrees.
  • If the blindness is not permanent, a signed ophthalmologist’s statement must be submitted each year.
  • For motor vehicles including boats and aircraft, the Motor Vehicle Uniform Fees and Property Tax Form needs to be completed and submitted to the Grand County Assessor at the time of registration or renewal of registration

Application



Benefit

 
  • The first $11,500 of taxable value of eligible property is exempt