How to apply for Utah low-income (indigent) property tax abatement and deferral for homeowners (67+, disabled, or hardship)
Your county government (county legislative body), under Utah State Tax Commission rules
Who it's for
Utah counties can lower or delay property tax for homeowners with low income. The Low-income (indigent) Abatement is granted by your county's legislative body. To qualify you must own and live in your home (including a manufactured home) for at least 10 months, have 2025 income less than $44,221, and either have qualified for the credit in 2025, be at least 67 years old, or show a disability or extreme hardship. The abatement is 50 percent of the total tax for the current year or $1,412, whichever is less. Counties may also offer low-income deferral programs that let you delay paying property taxes; interest builds up but no late penalties are charged during the deferral. Under the Mandatory Senior Deferral Program, homeowners 75 or older with 2025 total household income not more than $88,442 who meet other rules can defer taxes on their single-family primary home each year they apply. File with your county by September 1 each year.
Homeowners under 67 without a disability can still qualify by showing extreme hardship or if they qualified in 2025; this screen cannot see hardship, so talk to your county. Deferred taxes are not forgiven: they build up interest and come due when you stop reapplying, sell, or transfer the home (except to a surviving spouse). 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 home ownership
- Proof of income
- Proof of disability and/or hardship, if that is how you qualify
- Other information your county requires
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 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 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.