Do You Qualify For Utah's New Property Tax Deferral Program?

Did you know that Utah has a new property tax relief program? It's called the Property Tax Deferral Program for Elderly Property Owners. The program allows Utahns 75 and older to defer their property taxes until the home is transferred to a new owner.

AARP Utah continues to hear from members concerned with rising property tax assessments. The Property Tax Deferral program is one of several programs designed to provide property tax relief to Utahns who want to age in place.

How to Qualify According to the Utah State Tax Commission:

1. You must be at least 75 years old;
2. You cannot be claimed as a dependent or receive a tax credit on another person’s federal tax return;
3. You are claiming the deferral for your single-family, primary residence;
4. As of Jan. 1, 2024, either:
   - The assessed value of your property must not be more than the county median property value, or
   - You must have owned the residence for 20 continuous years;
5. You have no delinquent property taxes, tax notice charges or outstanding penalties or interest;
6. The holder of each mortgage or trust deed outstanding on the residence will approve the referral in writing;
7. Your 2023 total household income was not more than $81,680; and
8. Your household liquid resources (cash on hand, checking or savings accounts, savings certificates and stocks/bonds held by anyone in the household) are less than 20 times the amount of taxes that were levied on the property in 2023.

Details of the Deferral Program
Applications for the program open in January and must be submitted to the applicant’s county by September 1.

• Deferred taxes will accrue interest at half the normal rate

Program participants must apply to defer their property taxes each year to continue the deferral. Failure to reapply for the deferral will result in the total amount of the deferred taxes being due the next year. The property tax deferral will continue unless the applicant:

• Fails to apply by September 1 with proof of ownership, income, and additional information the applicant’s county may require
• Sells the residence
• Or ownership is transferred to someone other than a surviving spouse

Additional Resources:

• Pub 36, Property Tax Abatement, Deferral and Exemption Programs for Individuals
• Property Tax Relief
• County Treasurers in Utah

Call your county for application forms and more information.

Beaver: 435-438-6463
Box Elder: 435-734-3317
Cache: 435-755-1706
Carbon: 435-636-3221
Daggett: 435-784-3210
Davis: 801-451-3367
Duchesne: 435-738-1228
Emery: 435-381-3550
Garfield: 435-676-1109
Grand: 435-259-1321
Iron: 435-477-8334
Juab: 435-623-3410
Kane: 435-644-2458
Millard: 435-743-5227
Morgan: 801-845-4030
Piute: 435-577-2840
Rich: 435-793-5155
Salt Lake: 385-468-8300
San Juan: 435-587-3223
Sanpete: 435-835-2142
Sevier: 435-893-0401
Summit: 435-336-3016
Tooele: 435-843-3311
Uintah: 435-781-5361
Utah: 801-851-8109
Wasatch: 435-657-3190
Washington: 435-634-5712
Wayne: 435-836-1300
Weber: 801-399-8400