Utah Property Tax Circuit Breaker

About This Program

Utah's Circuit Breaker program reduces property taxes for qualifying homeowners age 66+ (or widows/widowers of any age) with household income at or below $42,623 for 2025. The reduction is applied against the annual property tax notice when applied by September 1. The program ensures elderly, low-income residents are not forced out of their homes by rising property taxes.

Reduction amount based on sliding scale by income. Apply before September 1 to have reduction reflected on October property tax notice.

Key Details

• Must be age 66+ or a widow/widower of any age
• Household income at or below $42,623 for 2025
• Must own and occupy property as primary residence
• Apply by September 1 to appear on October tax notice
• Contact Salt Lake County Auditor or UT Tax Commission: 801-297-7705

How to Apply

Deadline: September 1 annually (December 31 final)