How to apply for Property tax relief (Circuit Breaker, indigent, veteran and blind) — Garfield in Utah

Who it's for

Garfield County homeowners apply for property tax relief at the county Clerk/Auditor's Office by September 1 each year. The Garfield County Clerk/Auditor's Office is at 55 South Main Street in Panguitch, open Monday through Friday. Call 435-676-1120 for the forms. Under state rules for 2026, the homeowner low-income abatement (Circuit Breaker) is for homeowners whose 2025 household income was less than $44,221, who owned and lived in the home all year, and who are at least 67 years of age, are an unmarried surviving spouse, or qualified for the credit in 2025. It can abate up to $1,412 of property tax. The indigent abatement is 50 percent of the year's tax, up to $1,412, for low-income homeowners who are 67 or older or who can show a disability or extreme hardship. Veterans with a service-connected disability of at least 10 percent can get an exemption of up to $535,459 of taxable value, and legally blind owners can exempt up to $11,500. Renters do not apply to the county; they file a renter credit with the Utah State Tax Commission by December 31.

What you'll need

• Proof of household income for the prior year (tax return or income statements)
• For the veterans exemption: proof of service (DD214) and the VA disability letter
• For the blind exemption: a statement from an ophthalmologist (first year)

Where to apply

What to say when you call

"Hello, I'm calling to ask about Property tax relief (Circuit Breaker, indigent, veteran and blind) — Garfield. I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need proof of household income for the prior year (tax return or income statements), for the veterans exemption: proof of service (DD214) and the VA disability letter, for the blind exemption: a statement from an ophthalmologist (first year) — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Renewals

annual

Related programs

Other help that people in the same situation often look at.

• Tax ReliefUtah Circuit Breaker Homeowner's Credit (low-income property tax abatement, 67+ or widowed)Your county government, under Utah State Tax Commission rules
• Tax ReliefUtah Circuit Breaker Renter Credit (renters 66+ or widowed)Utah State Tax Commission
• Energy AssistanceHEAT energy assistance (Five County Community Support Services) — GarfieldFive County Association of Governments — Community Support Services (Community Action)
• Energy AssistanceUtah HEAT (Home Energy Assistance Target): LIHEAP help with heating billsUtah Department of Workforce Services (DWS), Housing and Community Development, through local HEAT offices

See all programs in Garfield County →