Utah Property Tax Relief for Seniors 2026

Every statewide property tax break Utah offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

Utah has no age-based homestead exemption or assessment freeze for seniors. Its main senior property-tax program is the Circuit Breaker abatement: for 2026, homeowners aged 67+ (or qualifying widows/widowers) with 2025 household income up to $44,221 get a 20% reduction in taxable home value plus a credit of up to $1,412. Homeowners 65+ who cannot pay can apply to their county for an indigent abatement, those 75+ can defer property taxes, and on the income tax side the Retirement Credit gives up to $450 per person to lower-income filers born in 1952 or earlier (tax year 2025). (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

Utah property tax relief programs for seniors

Utah property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Circuit Breaker Tax Abatement (homeowner)	Circuit breaker	67 or older before January 1, 2027 (for tax year 2026), or a qualifying widow/widower	2025 household income of $44,221 or less	September 1, 2026	Salt Lake County Treasurer
Indigent Abatement	Tax credit	65 or older before January 1, 2027, or receiving Social Security Disability	2025 household income and assets generally no more than $44,221	September 1, 2026	Salt Lake County Treasurer
Senior Deferral	Tax deferral	75 or older before January 1, 2027	Household income of $88,442 or less (Salt Lake County 2026 sheet). Household assets may not exceed 20 times the prior year's property tax. The home's assessed value must be no greater than 100% of the county median, unless you have owned it continuously for 20 years as of January 1, 2026.	September 1, 2026	Salt Lake County Treasurer
Retirement Credit (Utah income tax, code 18)	Tax credit	You (or your spouse on a joint return) born on or before December 31, 1952 (tax year 2025)	Credit phases out at 2.5% of modified AGI above $25,000 (single), $32,000 (joint, head of household or qualifying surviving spouse) or $16,000 (married filing separately)	With the Utah income tax return for the year (tax year 2025 return)	Utah State Tax Commission

Amounts, how to apply and deadlines

Circuit Breaker Tax Abatement (homeowner)

Type: Circuit breaker
Age: 67 or older before January 1, 2027 (for tax year 2026), or a qualifying widow/widower
Income limit: 2025 household income of $44,221 or less
Amount: Tax year 2026: a 20% reduction in taxable value plus a credit against tax on the principal residence. The credit scales with 2025 household income: $0–$15,033 = $1,412; $15,034–$20,048 = $1,245; $20,049–$25,057 = $1,082; $25,058–$30,069 = $835; $30,070–$35,083 = $674; $35,084–$39,796 = $429; $39,797–$44,221 = $262; above $44,221 = $0.
How to apply: File the Home & Mobile Home Tax Relief application with your county treasurer, with complete 2025 federal returns (or W-2s/1099s and SSA-1099s) for every household member. You must own and occupy the home on January 1, live in Utah for the full calendar year, and not be claimed as anyone's dependent. Reapply every year.
Deadline: September 1, 2026
Source: Salt Lake County Treasurer – Circuit Breaker Tax Abatement Relief (Income Table for 2026)

Indigent Abatement

Type: Tax credit
Age: 65 or older before January 1, 2027, or receiving Social Security Disability
Income limit: 2025 household income and assets generally no more than $44,221
Amount: Credit of up to $1,412, capped at 50% of the tax still due after other relief (tax year 2026)
How to apply: Apply to your county treasurer with the Circuit Breaker documentation plus year-end bank, brokerage and retirement-account statements and valuations of any other real estate. You must own and occupy the home on January 1, live in it at least 10 months of the year, and be unable to pay the tax when due. Figures shown are from the Salt Lake County 2026 sheet; the program is administered by each county treasurer.
Deadline: September 1, 2026
Source: Salt Lake County Treasurer – 2026 Property Tax Relief Programs (rev. 1/2026)

Senior Deferral

Type: Tax deferral
Age: 75 or older before January 1, 2027
Income limit: Household income of $88,442 or less (Salt Lake County 2026 sheet). Household assets may not exceed 20 times the prior year's property tax. The home's assessed value must be no greater than 100% of the county median, unless you have owned it continuously for 20 years as of January 1, 2026.
Amount: Defers current-year property taxes so the accumulated taxes can be paid later
How to apply: Apply to your county treasurer with the Circuit Breaker and indigent-abatement documentation. Reapply every year. Figures shown are from the Salt Lake County 2026 sheet.
Deadline: September 1, 2026
Source: Salt Lake County Treasurer – 2026 Property Tax Relief Programs (rev. 1/2026)

Retirement Credit (Utah income tax, code 18)

Type: Tax credit
Age: You (or your spouse on a joint return) born on or before December 31, 1952 (tax year 2025)
Income limit: Credit phases out at 2.5% of modified AGI above $25,000 (single), $32,000 (joint, head of household or qualifying surviving spouse) or $16,000 (married filing separately)
Amount: Up to $450 per eligible person, tax year 2025; cannot be combined with the Social Security Benefits Credit (code AH) or the Military Retirement Credit (code AJ)
How to apply: Claim on Form TC-40A, Part 3 (code 18) with your Utah individual income tax return
Deadline: With the Utah income tax return for the year (tax year 2025 return)
Source: Utah State Tax Commission – Individual Income Tax Credits (tax year 2025)

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Utah income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Utah state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in Utah?

Circuit Breaker Tax Abatement (homeowner): circuit breaker; Indigent Abatement: tax credit; Senior Deferral: tax deferral; Retirement Credit (Utah income tax, code 18): tax credit (saltlakecounty.gov, saltlakecounty.gov, incometax.utah.gov).

At what age do Utah seniors qualify for property tax relief?

Circuit Breaker Tax Abatement (homeowner): 67 or older before January 1, 2027 (for tax year 2026), or a qualifying widow/widower; Indigent Abatement: 65 or older before January 1, 2027, or receiving Social Security Disability; Senior Deferral: 75 or older before January 1, 2027; Retirement Credit (Utah income tax, code 18): You (or your spouse on a joint return) born on or before December 31, 1952 (tax year 2025).

Is there an income limit for Utah senior property tax relief?

Circuit Breaker Tax Abatement (homeowner): 2025 household income of $44,221 or less; Indigent Abatement: 2025 household income and assets generally no more than $44,221; Senior Deferral: Household income of $88,442 or less (Salt Lake County 2026 sheet). Household assets may not exceed 20 times the prior year's property tax. The home's assessed value must be no greater than 100% of the county median, unless you have owned it continuously for 20 years as of January 1, 2026.; Retirement Credit (Utah income tax, code 18): Credit phases out at 2.5% of modified AGI above $25,000 (single), $32,000 (joint, head of household or qualifying surviving spouse) or $16,000 (married filing separately).

What is the deadline to apply in Utah?

Circuit Breaker Tax Abatement (homeowner): September 1, 2026; Indigent Abatement: September 1, 2026; Senior Deferral: September 1, 2026; Retirement Credit (Utah income tax, code 18): With the Utah income tax return for the year (tax year 2025 return).

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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