Senior (65+) Exemption

Utah Senior (65+) Exemption

Verified Jul 2026 · Utah Code Ann. 59-2, Part 12 (Property Tax Relief / Circuit Breaker)

Utah offers property tax relief for homeowners age 65 and older. Circuit Breaker - Renter Refund and Homeowner's Credit is a flat credit subtracted from your tax bill and is a flat credit subtracted from your tax bill. It is available to homeowners age 66 or older, households under a $44,221 income limit.

Circuit Breaker - Renter Refund and Homeowner's Credit

Who qualifies

Age: 66 or older
Income limit: $44,2212025 maximum household income limit of $44,221 (indexed annually). Claimant must be at least 66 years of age (or an unmarried surviving spouse of any age). The maximum credit/refund is up to $1,412.
Ownership: Homeowner (Homeowner's Credit) or renter (Renter's Refund) meeting the age and income requirements.
Residency: Utah resident who owns or rents and occupies the home as a primary residence.

How much it saves

No dollar estimate. This credit's amount isn't available.

How to apply

Application required: Yes
Deadline: Homeowner's Credit filed with the county (generally by September 1); Renter's Refund filed with the Tax Commission by December 31.
Renewal: annual — Must be applied for each year.

Combining with other exemptions

Available in addition to the primary residential exemption. A separate general low-income indigent abatement (up to 50% of tax or $1,412) is also available and administered by counties.

Verified Jul 2026 · Utah Code Ann. 59-2, Part 12 (Property Tax Relief / Circuit Breaker)

Official sources:

tax.utah.gov/forms-pubs/pub-36/

By Sharon Ben-MosheHow we verify & estimate

Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.

Frequently asked questions

Who qualifies for the senior (65+) exemption in Utah?: Under Utah Code Ann. 59-2, Part 12 (Property Tax Relief / Circuit Breaker), Circuit Breaker - Renter Refund and Homeowner's Credit is available to homeowners age 66 or older, households under a $44,221 income limit. Homeowner (Homeowner's Credit) or renter (Renter's Refund) meeting the age and income requirements. Utah resident who owns or rents and occupies the home as a primary residence.
How much does the senior (65+) exemption save?: This program is a flat credit subtracted from your tax bill, so there is no single dollar figure to quote. This credit's amount isn't available.
Do I have to apply for the senior (65+) exemption?: Yes — an application is required, and the deadline is: Homeowner's Credit filed with the county (generally by September 1); Renter's Refund filed with the Tax Commission by December 31..
Does the senior (65+) exemption renew automatically?: It must be renewed annually. Must be applied for each year.
Can the senior (65+) exemption be combined with other exemptions?: Available in addition to the primary residential exemption. A separate general low-income indigent abatement (up to 50% of tax or $1,412) is also available and administered by counties.

Circuit Breaker - Renter Refund and Homeowner's Credit

Who qualifies

Age: 66 or older
Income limit: $44,2212025 maximum household income limit of $44,221 (indexed annually). Claimant must be at least 66 years of age (or an unmarried surviving spouse of any age). The maximum credit/refund is up to $1,412.
Ownership: Homeowner (Homeowner's Credit) or renter (Renter's Refund) meeting the age and income requirements.
Residency: Utah resident who owns or rents and occupies the home as a primary residence.

How much it saves

No dollar estimate. This credit's amount isn't available.

How to apply

Application required: Yes
Deadline: Homeowner's Credit filed with the county (generally by September 1); Renter's Refund filed with the Tax Commission by December 31.
Renewal: annual — Must be applied for each year.

Combining with other exemptions

Available in addition to the primary residential exemption. A separate general low-income indigent abatement (up to 50% of tax or $1,412) is also available and administered by counties.

Verified Jul 2026 · Utah Code Ann. 59-2, Part 12 (Property Tax Relief / Circuit Breaker)

Official sources:

tax.utah.gov/forms-pubs/pub-36/

By Sharon Ben-MosheHow we verify & estimate

Frequently asked questions

Who qualifies for the senior (65+) exemption in Utah?

Under Utah Code Ann. 59-2, Part 12 (Property Tax Relief / Circuit Breaker), Circuit Breaker - Renter Refund and Homeowner's Credit is available to homeowners age 66 or older, households under a $44,221 income limit. Homeowner (Homeowner's Credit) or renter (Renter's Refund) meeting the age and income requirements. Utah resident who owns or rents and occupies the home as a primary residence.

How much does the senior (65+) exemption save?

This program is a flat credit subtracted from your tax bill, so there is no single dollar figure to quote. This credit's amount isn't available.

Do I have to apply for the senior (65+) exemption?

Yes — an application is required, and the deadline is: Homeowner's Credit filed with the county (generally by September 1); Renter's Refund filed with the Tax Commission by December 31..

Does the senior (65+) exemption renew automatically?

It must be renewed annually. Must be applied for each year.

Can the senior (65+) exemption be combined with other exemptions?

Available in addition to the primary residential exemption. A separate general low-income indigent abatement (up to 50% of tax or $1,412) is also available and administered by counties.