Tax Abatements - Circuit Breaker

Definitions and Requirements for the Circuit Breaker Abatement are found in Utah State Code Sections 59-2-1201, 59-2-1202, 59-2-1203, 59-2-1204, 59-2-1206, 59-2-1207, and 59-2-1208.

Eligible Applicants

• Homeowners at least 66 years of age in the year of application.
• Maximum household income ( Contact the Treasurer's Office: 435-259-1338 or 435-259-1337 for current amount).
• Cannot be claimed as a dependent on any other individual's tax return.
• Must be a resident of Utah for the entire year.

Eligible Property

• Primary residence only (maximum one acre of land).
• A mobile home is eligible.  If the property that a mobile home sits on is rented, the applicant may be eligible for a partial refund of rent. Please contact the Grand County Clerk/Auditor for more details.
• 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 59-2-1203).

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
• Application for the renter's credit must include proof that the rent has been paid, with the name and address of the property manager.

Application

• The Application must be completed and submitted by September 1 of the current year.

Benefit

• A credit of up to Current Year Schedule (depending on income) against taxes due on a primary residence.
• Additional reduction of property taxes on primary residence equivalent to a 20% reduction of the fair market value of the property.