ABATEMENTSTo receive an abatement you must own your home as of January 1 of the current tax year, live in your home at least 10 months out of every year, and be a Utah County resident. The deadline for filing all abatements is September 1st for the current tax year. Individuals must file every year to receive the abatement. The following abatements are available: CIRCUIT BREAKER/INDIGENT ABATEMENTMust be over 65 for that tax year and the total gross household income for 2003 must be $24,798 or less. (Income limits are subject to change yearly.) CIRCUIT BREAKER ABATEMENTAvailable for un-remarried widows or widowers of any age who meet the income requirements. Those individuals under the age of 65 must provide a copy of the spouse's death certificate to receive the abatement. Definitions and requirements for Circuit Breaker Abatement are found in Utah Code Annotated 59-2-1104 and 59-2-1106. INDIGENT ABATEMENTIndividuals under the age of 65 must show evidence of extreme hardship or medical disability and meet income requirements. The Indigent/Low Income Abatement is defined in the Utah State Code Annotated 59-2-1107, 59-2-1108, 59-2-1109, and and 59-2-1201. BLIND ABATEMENTNo age or income requirements. Abatement can be used toward home or personal property. Must show ophthalmologist's statement of legal blindness for the first year of receiving abatement. The minor child or surviving spouse of a blind individual who dies may continue to receive the abatement. The Blind Abatement is described in Utah State Code Annotated 59-2-1106. VETERAN'S ABATEMENTThe applicant must submit a veteran's letter annually showing a service-related disability of at least 10% or greater. There is no age limit. The un-remarried widow or widower of the veteran may continue to receive the veteran's abatement. The requirements for Vetran's Abatements are defined in the Utah State Code Annotated 59-2-1104 and 59-2-1105. Please call our office if you are interested in receiving an application for any of the above described abatements. We will be happy to enter your name in the computer and mail the application to you. If you received the abatement for the previous year, you should automatically get an application in the mail the end of February. If you do not receive one please call our office and we will be more than glad to send you one! |
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