Find Property Tax Relief in Your State
Take the first step toward checking your eligibility to apply for property tax relief programs in your state.
Select your state to learn more about available programs and how to apply. The resources on this page are updated as new information becomes available.
Utah Program Overview
Looking for property tax relief in Utah? There are two main ways to apply for property tax relief:
- Circuit Breaker/Renter Refund
- Homeowner's Tax Credit / Low-Income Abatement
Property Tax-Aide features the Circuit Breaker/Renter Refund and Low-Income Homeowner Abatement programs in Utah.
The information on this page is updated as new information becomes available by the relevant tax agencies.
Circuit Breaker/Renter Refund
Utah’s Circuit Breaker/Renter Refund program provides general relief for high property taxes to qualifying senior citizens or surviving spouses who have income below mandated levels. The renter refund applies to both renters and manufactured homeowners who rent lots. The maximum credit for renters is $1,412.
Eligibility
- You are a Utah resident for the entire year.
- You are either at least 66 years of age as of December 31 of the year for which you are applying or an unmarried surviving spouse, regardless of age.
- Your 2025 total household income was less than $44,221, and you cannot be claimed as a dependent on someone else’s tax return for 2025.
- You either are the renter (or a manufactured homeowner who rents a lot).
Application Deadline
- For renters, complete form TC-90CB, Renter Refund Application, and submit by December 31.
- The quickest way to apply and receive your refund is to use Utah’s online Taxpayer Access Point (TAP) system (link below). This method provides much faster processing and will speed up your refund. This system is available mid-April through December 31 each year.
- A resident alien must apply in person at a state office.
Required Documentation
To complete your application, gather documents that verify your residency, household income, and rent paid. Keep these for your records — additional information may be requested during review.
- Proof of Utah residency and all sources of household income – (e.g., wages, Social Security, pensions, interest, capital gains, government assistance, unemployment, business/farm income). Renters may be asked to submit federal tax returns and schedules.
- Rent information – Include your landlord’s name and phone number, total rent paid, and proof of payment (e.g., receipts or copies of canceled checks).
- Resident aliens – Must apply in person and bring proof of I-94 or Alien Registration number.
Homeowner's Tax Credit / Low-Income Abatement
This program provides property tax relief to eligible homeowners through a low-income abatement and, if eligible, an additional homeowner’s tax credit. Depending on income, eligible homeowners may receive an abatement of up to $1,412, plus an additional tax credit equal to the property taxes on 20% of the home’s fair market value.
Eligibility
- Homeowner is 66 or older on or before December 31 in the year of the application. Under the age of 66, if you are disabled or would have an extreme hardship to pay the tax.
- Total 2025 household income is less than $44,221.
- You own the property and you reside in it for all of 2025.
Application Deadline
Apply with the county where the home is located by September 1.
Required Documentation
- Proof of Utah residency and household income.
- Household income includes wages, salaries, interest income, pensions, Social Security, capital gains, government assistance, unemployment and workers’ compensation, business and farm income.
- Supporting documentation for income must be sent.
- If you are under extreme hardship, you will need to explain the hardship.