Property Tax Relief

The guidelines for the Active Duty Armed Forces Property Tax Exemption are found in Utah Code Annotated, Sections 59-2-1901 and 1902.   The exemption is subject to proof of “qualifying active duty military service” of 200 days completed  the year before the active duty claimant files an application. 

Satisfactory evidence of "qualifying active duty military service" must include:

  * Travel Voucher or subvoucher (DD Form 1351-2) and the Defense Travel system computer printout detailing the processing and approval of qualifying active duty service. 

* Military Service or Deployment Orders detailing tentative dates of active duty military service outside of Utah is insufficient, but may be qualified with a letter from the commanding officer detailing dates of qualifying active duty military service outside of Utah.

 

 ACTIVE DUTY EXEMPTION APPLICATION PT-022

 

	Filename	Filesize	Date
	pt-022 Active Duty v2020.pdf	366.88 kB	2020-01-15

 

The guidelines for Armed Forces Property Tax Exemption are found in Utah Code Annotated, Sections 59-2-1903 and 1904.   

The following information must accompany the initial application:

* Veteran's certificate of discharge from military service, or other satsfactory evidence of eligible military service. 

* Military statement listing the percentage of disability and/or unemployability.

	Filename	Filesize	Date
	Disabled Vet App pt-025 v.2022.pdf	268.63 kB	2022-07-05
	Disabled Vet Vehicle pt-032 v2020 .pdf	355.37 kB	2020-01-15
	Supplemental Affidavit Vet Exemption.pdf	403.84 kB	2023-07-17

The guidelines for the Blind PersonsProperty Tax Exemption are found in Utah Code Annotated,

Sections 59-2-1106.   The exemption is subject to proof of visual impairment by a licensed ophthalmologist. 

	Filename	Filesize	Date
	Blind Application pt-031.pdf	6.42 kB	2020-01-15
	CC Supplemental AffBlindEx.pdf	403.94 kB	2023-07-17

Tax Settlement/Deferral packets are available for property owners who have exhausted efforts to obtain funds to pay the delinquent taxes and are at risk of losing their property at public tax sale.

The interested party must submit a completed application along with all required documentation to the Auditors Office for review before submission to the Cache County Council for approval.  Some of the required documentaion includes: Payment Schedule, Financial Summary, five year history of IRS tax returns, Lien Holder Agreement, and other records as requested.

	Filename	Filesize	Date
	APPLICATION FOR SETTLEMENT OR DEFERRALpt-033.pdf	456.85 kB	2013-04-01
	CACHE COUNTY NOTICE TO BE POSTED pt-034.pdf	159.62 kB	2013-04-02
	CACHE COUNTY PAYMENT AGREEMENT.pdf	19.99 kB	2015-07-08
	LIEN HOLDER AGRMT pt-033a.pdf	10.98 kB	2013-03-28

 Annual Application Filing Deadline-September 1st

 Senior Tax Deferral: Tax relief postpones tax due date

UCA 59-2-1802 Effective 5/3/2023

REQUIREMENTS:

*Primary residence as of January 1st

*75 years or older during year of application

*Household income not to exceed 200% of homeowner's credit

          2024 $81,680

*Liquid resources not to exceed 20 times prior year property tax

*Value of the single-family residence must be no greater than 100% of median value in the county

          2024 Attached       $315,744

          2024 Detached      $478,938

*Mortgage holder must give written approval of the deferral

*Must disclose all assets transferred to a relative for the three preceding years

*Cannot be the owner of income-producing assets that could be liquidated to pay the tax

*Taxes deferred accumulate interest at 50% of delinquent rate 

*Taxes deferred, interest, and recording fees become a lien against the residential property

SENIOR DEFERRAL FORM:

Under development. Please call 435-755-1706 for more information

The county shall grant a deferral for those properties that have received a notice of a qualifying increase.

The application deadline for 2023 and 2024 qualifying increases is 6/25/2025 OR 30 days after a final decision on appeal to Cache County Board of Equalization or the Utah State Tax Commission.

Applications for subsequent years are due by September 1st or if that date falls on a weekend or holiday the following work day.

This deferral will become a lien against the property. The lien will be released upon completed payment schedule or at the end of the deferral term.

No  penalty or interest will be charged until the end of the term.

The term of this deferral is five years with payment of 20% of the granted total to be paid every year of the deferral period. 

	Filename	Filesize	Date
	Qualifying Increase Deferral.pdf	381.78 kB	2024-07-16

Tax Exemption packets are available for religious, charitable, and educational exclusive use. In order to qualify for this exemption, the interested party must submit an application for exemption no later than March 1st of each year to the county auditor's office. The packet is then reviewed by the Cache County Council and a determination is made. It is the interested party's responsibility to apply for exemption each year by the deadline date; otherwise, the tax exempt status of the property shall be deemed automatically revoked. 

If you are currently receiving a tax exemption and acquire new property, you must file an application for exemption within 45 days of purchase. 

	Filename	Filesize	Date
	Continued Property Tax Exemption pt21abc.pdf	22.82 kB	2022-03-09
	New Property Tax Exemption.pdf	21.59 kB	2009-01-14
	Standards of Practice 02 Exemptions v2022.pdf	458.27 kB	2022-03-02

 Annual Application Filing Deadline is September 1st

Low Income Abatement/Homeowner's Tax Credit/Circuit Breaker: 

The purpose of the low income abatement is to provide general property tax relief to older taxpayers who have income below statutorily mandated levels  and who own their residence. UCA 59-2-1201

Any permanent resident providing their own financial support who is 66 years of age in the year of application or is a surviving spouse that meets the household income requirements may apply by filling out the Low Income Abatement and Homeowner's Tax Credit Application TC-90CY.

 LOW INCOME ABATEMENT FORM:

Current year low income abatement forms are always available by May 15th.

	Filename	Filesize	Date
	2024 Low Income Abatement Application.pdf	143.22 kB	2024-05-06
	2024 Proof Of Income Help Sheet.pdf	729.68 kB	2024-05-06

Cache County Indigent (Hardship) Application: 

Applicants under the age of 65 are not eligible for tax relief unless they have an extreme hardship or a disability. This determination is at the discretion of the Cache County Council.

Applicants must complete:

Low Income Abatement Application

AND

Low Income Supplemental Application

All household members are subject to income verification.

Annual Application Filing Deadline is September 1st

Applications must be turned in at the Auditor's Office

179 North Main Suite 112

All applications require documents to verify eligibility 

LOW INCOME ABATEMENT FORMS:

Current year low income abatement form will be available by May 15th.

	Filename	Filesize	Date
	2024 Low Income Abatement Application.pdf	143.22 kB	2024-05-06
	2024 Proof Of Income Help Sheet.pdf	729.68 kB	2024-05-06
	Low Income Supplement Application.pdf	808.17 kB	2024-06-26

*Guidelines for Indigent Abatements are found in Utah Code Annotated, Sections 59-2-1803

This form must be completed and submitted within 30 days of the local decision to: 

Cache County Auditor

Tax Administration

179 North Main, Suite 112

Logan, UT 84321

	Filename	Filesize	Date
	tc-194 StateAppeal v2021v2.pdf	129.68 kB	2022-01-19