Deferral-Senior 75+

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 Annual Application Filing Deadline-September 1st

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 Senior Tax Deferral: Tax relief postpones tax due date

UCA 59-2-1802 Effective 5/3/2023

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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