Utah Property Tax Circuit Breaker Deferral

Salt Lake County Treasurer

Available Property Tax Relief

About This Program

Allows homeowners age 66+ to defer property taxes that exceed 4% of total household income. Deferred taxes plus 6% annual interest become a lien on the property, payable when sold or upon death.

Typical deferral for eligible senior is $2,500/year

Official program page checked live on 2026-06-17.

Data last verified 2026-06-09. How we verify our data.

Key Details

  • Defer property taxes exceeding 4% of income
  • Age 66+ required
  • Deferred amount becomes lien with 6% interest
  • Payable when property is sold or inherited
  • Apply annually by September 1

How to Apply

A grant-savvy contractor in Cottonwood Heights, UT can handle the paperwork, inspections, and timelines so your funding releases on schedule. Getting matched is free.

Your application paperwork

Documents you will likely need

  • Proof you own and live in the home (deed, recent mortgage statement, or property tax bill).
  • A government-issued photo ID for every owner on title.
  • Household income proof (recent pay stubs, last year's tax return, or benefit award letters for everyone in the home).
  • Proof of age (driver's license or birth certificate) if the program is age-based.
  • The program's own application form, completed (use the official link or phone number on this page).

Requirements vary by program and locality. Confirm the exact rules on the official program page. We can help you prepare your paperwork, but you submit it yourself.

Deadline: Apply by September 1 annually

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