How to apply for Utah Circuit Breaker Homeowner's Credit (low-income property tax abatement, 67+ or widowed)
Your county government, under Utah State Tax Commission rules
Who it's for
Utah's Homeowner's Credit, often called the Circuit Breaker, lowers property tax for homeowners with low income. To qualify you must own and live in your home (including a manufactured home), have owned it the entire calendar year, have lived in Utah the entire year, and have 2025 total household income less than $44,221. You must also meet one of these: you qualified for the credit in 2025, you are at least 67 years old, or you are an unmarried surviving spouse. Up to $1,412 of property tax can be abated, based on income, plus an additional credit equal to the tax on 20 percent of the home's fair market value. Complete an application and submit it to your county government by September 1. You must be able to prove Utah residency and household income, and be a U.S. citizen or legally present. Renters 66 and older have a separate Renter Credit through the Utah State Tax Commission.
Homeowners under 67 who are not an unmarried surviving spouse can still qualify if they received the credit in 2025; this screen cannot see that, so past recipients should apply. Some older county pages still list a lower age; the 2026 Tax Commission publication says 67. The credit amount depends on income and property tax. The county decides each application.
People who qualify for one senior program often qualify for others. See everything you may qualify for — free, no SSN, about five minutes.
Discover my benefitsWhat you'll need
- Proof of Utah residency
- Proof of household income
- The county's application
Where to apply
Apply online: official application
Renewals
annual (apply each year by September 1)
Related programs
Other help that people in the same situation often look at.
- Tax ReliefUtah Circuit Breaker Renter Credit (renters 66+ or widowed)Utah State Tax Commission
- Tax ReliefUtah income tax credits for retirees: Social Security Benefits Credit and Retirement CreditUtah State Tax Commission
- 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
- Utility AssistanceFederal LifelineFederal Communications Commission / Universal Service Administrative Company
Not sure if you qualify? Run a free check first.
Discover my benefitsNot legal or financial advice. The agency makes the final eligibility decision.