Property Tax Relief

Four Types of Tax Relief

There are four types of statutory tax relief: the veteran with a disability exemption, blind exemption, indigent abatement/deferral and the circuit breaker tax credit. The veteran with a disability and blind exemptions provide that part of the value of real and/or personal property owned by veterans or blind people or their surviving spouses or orphaned minor children is exempt from property taxes. The indigent abatement/deferral allows for the abatement or deferral of property taxes for indigents who are 65 years of age or older. People under age 65 may qualify if they are disabled, or can demonstrate circumstances of extreme hardship.

Millard County Statutory Powers

The circuit breaker tax credit is similar to the indigent abatement except that the amount of the credit varies with household income. In addition to meeting the income requirement, a person must be at least 66 years of age or be a surviving spouse. Millard County and the Utah State Tax Commission are given statutory powers to grant adjustments to, or deferrals of, property taxes under certain circumstances.

Select the link below to view and download a PDF form to apply for tax relief.

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2020 Abatement Application

The link below opens a PDF file from the Utah State Tax Commission Property Tax Division. The standards within the document provide a reference to accepted procedures for administering statutory tax relief programs.

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Tax Relief and Abatement Standards of Practice