Tax Relief

Requirements:

• Active or recently discharged members of the Armed Forces.
• Must have completed 200 days of active deployment outside of the State of Utah within a single year or one 365-day period.
• Application for exemption cannot be submitted and approved until the year after the year the deployment was completed (i.e., deployment completed in 2024 can be used for 2025 exemption qualification).
• Subject property must be the applicant’s current primary residence. Property cannot be used as a long-term or short-term rental or occupied by non-immediate family members. Property can also be unoccupied. Applicants may be asked to provide additional verification of the property’s status during the period of deployment.

Deadline to Apply:

• September 1st to include exemption on October Property Tax Notice and avoid unnecessary refunds or penalties.
• December 31st to file without meeting additional requirements.
• September 1st of the following year with a late petition. All late petitions must be approved by the Utah County Commission.

Requirements:

• Applicants must be declared legally blind by a licensed ophthalmologist.
• Also available to the unmarried surviving spouse or minor orphaned child of a blind person.

Deadline to Apply:

• September 1st to include exemption on October Property Tax Notice and avoid unnecessary refunds or penalties.
• December 31st is the final deadline to apply for the year. No extensions allowed.

Requirements:

• Applicants for Circuit Breaker must be 66 years of age or older on or before December 31 or a widow/widower of any age.
• Applicants for County Low-Income must be 65 years of age or older on or before December 31.
• For both programs the total annual household income may not exceed $42,623 for 2025.
• For county low income, applicants may not have liquid assets exceeding $11,100, plus the total amount of the prior year's property taxes.

Deadline to Apply:

• September 1st to include exemption on October Property Tax Notice and avoid unnecessary refunds or penalties.
• December 31st is the final deadline to apply for the year. No extensions allowed.

Requirements:

• Applicants for CB75+ Deferral must be 75 years of age or older on or before December 31.
• The total annual household income may not exceed $85,246 for 2025.
• Applicants need to affirm one of the two following conditions: *The subject property has been the personal primary residence of the applicant for 20+ yearsOR
  • The total market value of the subject property is below the county 2024 median value of $471,700.
• Applicants total gross liquid assets must be equal to or below 20 times the amount of their 2024 total assessed property taxes. (Example, if the total assessed property taxes in 2024 was $2,000, the total liquid asset limit would be $40,000.)
• Any property still encumbered by a primary lien (any type of mortgage, home equity loan, or line of credit), applicants will be required to get authorization from every lienholder (lender/loan servicer) before a deferral can be granted.
• Approved applications will result in the county placing a Tax Lien on the property for the duration of the deferral.
• Applicants are required to renew their deferral every year.

Deadline to Apply for both Initial Applications and Renewals:

• September 1st to include deferral on October Property Tax Notice and avoid unnecessary refunds or penalties.
• December 31st to file without meeting additional requirements.
• September 1st of the following year with a late petition. All late petitions must be approved by the Utah County Commission

Requirements:

• Honorably discharged member of the US Armed Forces.
• Also available to the unmarried surviving spouse or minor orphaned child of a Disabled Veteran or Servicemember killed in the line of duty/in action.
• Must have at least a 10% combined service rating or died in the line of duty/in action.
• Qualifying applicants will only need to submit an application once, unless their service rating or personal status changes.

Deadline to Apply:

• September 1st to include exemption on October Property Tax Notice and avoid unnecessary refunds or penalties.
• December 31st to file without meeting additional requirements.
• September 1st of the following year with a late petition. All late petitions must be approved by the Utah County Commission.

Exemption Benefit:

• Maximum annual benefit for 2025 is $521,620 for Disabled Veterans.
• Individual annual benefit is determined by a qualifying veteran's combined service rating.
• Killed-in-Action benefit exempts qualified individuals from all property taxes for their primary residence and any personally owned

Requirements:

• Honorably discharged member of the US Armed Forces.
• Also available to the unmarried surviving spouse or minor orphaned child of a Disabled Veteran or Servicemember killed in the line of duty/in action.
• Must have at least a 10% combined service rating or died in the line of duty/in action.
• Vehicle title must be in the name of the qualifying veteran/surviving spouse or minor child.
• Must be applied for annually with the vehicle registration renewal.

Deadline to Apply:

• Must be applied for within no more than 6 months prior to or after the due date for the registration renewal.