Tax Abatements - Indigent and Low Income

Definitions and Requirements for the Indigent Abatement are found in Utah State Code Section 59-2-1107, 59-2-1108, 59-2-1109, and 59-2-1208.

NOTE: Applicants may claim an abatement and/or a tax deferral.  Taxes deferred accumulate with interest.

Eligible Applicants

  • Maximum gross household income of $31,208 (this amount changes annually), see table below
  • Homeowners at least 65 years old that meet the income limitations
  • Homeowners of any age that can demonstrate that extreme hardship would prevail without the abatement
  • Homeowners of any age that are medically disabled
  • Unmarried widows or widowers of any age
  • Cannot be claimed as a dependent on any other individual's tax return
  • Must have residency for at least 10 months in the year of application
  • Citizenship requirements apply

Eligible Property 

  • Primary residence (maximum one acre of land; can include mobile homes)
  • Personal property is not eligible
  • 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 59-2-1109)

Required Documentation

  • Proof of gross household income.  Household income includes all taxable and non-taxable income, including but not limited to:
    • wages
    • salaries
    • interest
    • dividends
    • trust income
    • alimony
    • support payments
    • disability payments
    • public assistance payments
    • retirement income
    • voluntary contributions to a tax-deferred retirement plan
    • pensions
    • annuities
    • capital gains
    • workman's compensation
    • state forwards
    • rental depreciation
  • Documentation of all financial and tangible assets (other than items of nominal value)
  • A list of all assets transferred to relatives within the past three years
  • For applicants seeking deferral, written approval by the holder of any mortgage of trust deed outstanding on the property
  • If a married couple seek an abatement on a jointly occupied and/or jointly owned residence, signatures of both husband and wife are required
  • For applicants seeking abatement based on disability, a signed statement from a licensed physician documenting the nature and extent of the disability
  • For applicants seeking abatement based on hardship, a signed statement detailing the circumstances of hardship


The lesser of

  • The maximum homeowner's credit (see table below), or
  • 50% of any remaining tax due after deduction of any other relief

Homeowner Tax Credit Schedule for 2014*

*All dollar amounts in this schedule change annually.

If 2013 household income is:

2014 homeowner credit is:

$0 - $10,610 $924
$10,611 - $14,149 $806
$14,150 - $17,684 $692
$17,685 - $21,221 $518
$21,222 - $24,760 $403
$24,761 - $28,087 $231
$28,088 - $31,208 $114
More than $31,208 $0