Deferral-Senior 75+
Annual Application Filing Deadline-September 1st
Senior Tax Deferral: Tax relief postpones tax due date
UCA 59-2-1802.5 Effective 5/3/2023
REQUIREMENTS:
*Single family primary residence as of January 1st
*75 years or older during year of application
*No delinquent property taxes, tax notice charges, or outstanding penalties, interest, or administrative costs
*Household income not to exceed 200% of homeowner's credit
2025 $85,246
*Liquid resources not to exceed 20 times prior year property tax
*As of January 1st continuous ownership for 20 years OR value of the single-family residence must be no greater than 100% of median value in the county
2025 Attached $315,819
2025 Detached $484,435
*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
*Must reapply each year to continue the deferral. If you do not reapply, the total amount of the deferral will become due the following year. USTC Publication 36.
*Taxes deferred, interest, and recording fees become a lien against the residential property
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
SENIOR DEFERRAL FORM: