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Taxes
Property tax relief for seniors in Utah
Utah has 3 programs that can lower property taxes for older adults: Homeowner's Tax Credit, Renter's Credit and Property Tax Deferral for Elderly Property Owners. Each one has its own rules and deadline.
Homeowner's Tax Credit
Utah's Homeowner's Tax Credit, often called the circuit breaker, takes up to $1,412 off the 2026 property tax bill on your home if your household income was under $44,221 in 2025. New applicants must be 67 or older by the end of 2026, or a widow or widower. You apply through your county, not the state.
How to apply
- In person
- Fill in form TC-90H, Homeowner's Tax Credit Application, and file it with the county where your home is, with proof of income and ownership.
Who may qualify
| Age, for the 2026 credit | 67 or older on December 31, 2026, or a widow or widower of any age. If you got the credit last year, you can apply again whatever your age. |
|---|---|
| Household income limit, 2025 income (for the 2026 credit) | Less than $44,221 for everyone in the household |
| Home | You may qualify if you owned the home on January 1, 2026, it is your main home, and you live in Utah all of 2026 |
| Support | No one else can claim you as a dependent on their 2026 tax return |
What you may get
| Most the credit can be, 2026 (household income under $15,034 in 2025) | $1,412 |
|---|---|
| Credit at the top of the income range, 2026 (2025 income $39,797 to $44,221) | $262 |
Dates, renewals and waiting lists
| Application deadline, 2026 credit | September 1, 2026 |
|---|---|
| Renewal | Yes. Each application covers one year (the 2026 form uses 2025 income). |
How Utah is different
Where Utah's rules differ from the federal rules for Property tax relief for seniors.
- The credit shrinks in steps as income rises, from $1,412 down to $262
- The age for new homeowner applicants is 67 in 2026, a year older than the 66 used for the renter credit
Good to know
- Renters: renters 66 or older (or widowed) can get a similar refund of up to $1,412 from the Tax Commission. See the Renter Credit.
- People who get this credit may also be able to get their county's low-income abatement (form TC-90L), which can take off half of your tax up to $1,412. It is granted by the county.
- Household income counts everyone living with you on January 1, 2026, including Social Security, but not children under 18 or your parents or grandparents.
Renter's Credit
If you rent in Utah and are 66 or older, or widowed, the state may refund part of the rent you paid in 2025, up to $1,412. Your household income must have been under $44,221 in 2025. You apply to the Utah State Tax Commission, online or on paper, by December 31, 2026.
How to apply
- By phone
- 801-297-6254
- In person
- Tax Commission offices in Salt Lake City, Ogden, Provo and Hurricane. Some local aging offices help people fill in the form.
- By mail
- Form TC-90CB to Utah State Tax Commission, 210 N 1950 W, Salt Lake City UT 84134
Applying is free. Nobody should charge you to apply.
Apply on the official siteWho may qualify
| Age | 66 or older by December 31 of the rent year, or a widow or widower of any age |
|---|---|
| Household income limit, 2025 income (rent year 2025) | No more than $44,221 |
| Residence | You may qualify if you rented (or rented a lot for your manufactured home) and lived in Utah the whole year |
| Support | You pay your own way and no one can claim you as a dependent |
What you may get
| Most the refund can be, rent year 2025 (household income under $15,034) | Up to $1,412, based on income and a share of the rent you paid |
|---|---|
| Refund at the top of the income range, rent year 2025 (income $39,797 to $44,221) | Up to $262 |
Dates, renewals and waiting lists
| Application deadline, rent year 2025 | December 31, 2026. Online filing opens May 1. |
|---|---|
| Renewal | Every year. If you got a refund last year, the Tax Commission mails you a new form in late April. |
How Utah is different
Where Utah's rules differ from the federal rules for Property tax relief for seniors.
- Paid to renters as a refund, based on rent paid, not on a property tax bill
- Run by the state Tax Commission, while the homeowner credit is run by counties
Good to know
- Renters: this is Utah's property tax relief for renters, including manufactured homeowners who rent their lot.
- Applying online through Taxpayer Access Point is the fastest way to get the refund.
Property Tax Deferral for Elderly Property Owners
If you are 75 or older, every Utah county must let you put off paying property tax on your home, with interest, until you sell it or stop reapplying. Your household income must be no more than $88,442 (2025 income), and your savings must be small compared with your tax bill.
How to apply
- In person
- Apply with your county with proof of ownership, income and anything else the county asks for.
Who may qualify
| Age | 75 or older |
|---|---|
| Household income limit, 2025 income | No more than $88,442 |
| Home | You may qualify if it is your single-family main home and, as of January 1, 2026, its assessed value is no more than the county median or you have owned it for 20 years in a row |
| Savings limit | Household cash, bank accounts, certificates, stocks and bonds must be less than 20 times your 2025 property tax |
| Other rules | No unpaid back taxes, and every mortgage lender on the home must agree in writing |
What you may get
| What you get | You put off paying this year's property tax on your home. Deferred taxes build up interest. |
|---|---|
| When it comes due | When you stop reapplying (then the total is due the next year), sell the home, or it passes to anyone but a surviving spouse |
Dates, renewals and waiting lists
| Application deadline | September 1 |
|---|---|
| Renewal | Every year |
How Utah is different
Where Utah's rules differ from the federal rules for Property tax relief for seniors.
- Every county must offer it, unlike Utah's other deferrals, which counties choose to offer
- Has a savings test as well as an income limit
Good to know
- Renters: this program is only for people who own and live in their home.
Free help
Free help with this in Utah
Aging & Adult Services
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in Utah
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- Utah State Tax Commission, Homeowner's or Renter's Relief (Property Tax Credit Refund Schedule, 2025 household income) (official government site). Checked Oct 28, 2026.
- Utah State Tax Commission, TC-90H Homeowner's Tax Credit Application (Rev. 4/26) (official government site). Checked Oct 28, 2026.
- Utah State Tax Commission, Publication 36: Property Tax Abatement, Deferral and Exemption Programs for Individuals (Rev. 9/26) (official government site). Checked Oct 28, 2026.
- Utah State Tax Commission, Renter's Credit (official government site). Checked Oct 28, 2026.
- Utah State Tax Commission, TC-90CB Renter Refund Application (rent year 2025, due Dec. 31, 2026) (official government site). Checked Oct 28, 2026.
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