• 61 S. Main St. Farmington, UT 84025
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Below you will find more information about Blind AbatementVeteran Armed Forces Tax Exemption with a Disability, and Widow/Widower of a Veteran Armed Forces Exemption with a Disability, and Armed Forces Exemption.

Filing period: January 1, 2024 - DEADLINE: The law requires applications for all abatements to be submitted on or before September 3, 2024.

* For more information regarding rules and requirements please visit the Utah State Code 59-2-1202 thru 1220 for Circuit Breaker Abatements.  Utah State Code 59-2-1801 thru 1805 for Indigent abatement.  Utah State Code 59-2-1901 thru 1904 for Veterans with a Disability & Armed Forces 200 days of deployment abatements.  Or please review the Utah State Tax Commission's Standards of Practice see below.

 

All Abatements must be applied for each year.

Blind Abatement


This program is for individuals who are Blind and seeking tax relief on real property.  Blind is defined in Section 59-2-1106(3) of the Utah Code as:
    (a) the person has more than 20/200 visual acuity in the better eye when corrected; or 
    (b) has in the case of better than 20/200 central vision, a restriction of the field of vision in the better eye which subtends an angle of vision no greater than 20 degrees

If you have already qualified for the Blind Abatement in 2023 the 2024 Blind Application will be mailed as of January 1, 2024.  Please review and return the form by September 3, 2024.

If filing for the first time please see the information below:

In Order to qualify for the Blind Abatement, the applicant must be the owner of the home as of January 1 of the current year. This home must be the "primary residence".  The applicant must also furnish a letter from a Certified Ophthalmologist stating that the applicant is legally blind as defined by State Code 59-2-1106 along with a completed application.

The Blind Tax Abatement can reduce property taxes by up to $11,500 in a taxable value or approximately $150.00 or less. The abatement will be applied to 2023's property taxes.  If the application is received by June 30, 2023 the abatement will appear on the Valuation Notice that is mailed by July 22 of the current year.

Application


As the deadline has passed, the late abatement application must be submitted along with the application and other required forms. You can email, mail, or drop the applications off in person.


Email us at taxadmin@daviscountyutah.gov.

Mail:

Davis County Tax Administration
Attn: Abatement
P.O. Box 618, Room 101
Farmington, Utah 84025

or walk into our office 
Davis County Tax Administration 
61 South Main Street, Room 101
Farmington, Utah 84025

Questions: Call Tax Administration at 801-451-3331 or  801-451-3543 or email us at taxadmin@daviscountyutah.gov.


 

Low Income Abatements

Circuit Breaker - Applicants must be age 66 years or older on or before December 31 of current year or individuals with low income age 65 or younger which have been widowed.

Indigent & Disability -  Applicants must be age 65 years or younger.

Veteran Armed Forces Tax Exemption with a Disability and Surviving Spouse of a Veteran Armed Forces with a disability Abatement


 

Tax relief for:
Veteran Armed Forces Tax Exemption and Surviving Spouses of a Veteran with a Disability

This program is for Veterans who have received a disability rating from the VA (Veteran's Administration) or for their unmarried surviving spouse and minor orphans of a veteran with a disability or of a veteran with a disability who died as a result of military service. As per Utah State Code; Section 59-2-1903 thru 1904.

If you have already qualified for the veteran armed forces tax exemption abatement in 2023.  The 2024 veteran armed forces tax exemption Verification Form will be mailed as of January 1, 2024.  Please review and return the form by September 3, 2024.

If filing for the first time please see the information below:

In order to qualify for the Veteran Armed Forces Tax Exemption with a disability or Veteran Armed Forces Spouse Tax Exemption with a disability: There must be a service-connected disability rating of 10% - 100%. The home or vehicles must be in the applicant's name as of September 1st of the current year. The home must be the "primary residence" defined as where the claimant resides.

Along with a completed application, if filing for the first time for the veteran armed forces tax exemption, you must include a copy of your Summary of Benefits letter from the VA. If you did not receive this letter? This letter may be found on the VA's website under "E- Benefits program" or you can call the VA at 1-800-827-1000 and request a current benefits letter showing your disability percentage and effective date. 

Widows/Widowers who are filing for the first time must also submit a current letter from the VA showing that they are the unmarried widow/widower of the veteran along with the veteran's disability percentage at the time of their death. A copy of the veteran's death certificate is also required when filing for the first time.

If you come into the office when applying for the first time, we will explain the program; how it works, and what's available to you. Please call for an appointment at 801-451-3331 or 801-451-3543.

Due to legislative changes effective January 1, 2020, the veteran armed forces tax exemption for the tax year 2024 will be applied to the property that the undersigned applicant owns on September 1. 2024.  Therefore, the property may be purchased by the undersigned applicant in 2024; however, only the property owned by the undersigned applicant on September 1, 2024, will receive the veteran armed forces tax exemption for the tax year 2024.

This abatement can be used on real property taxes or personal property fees that is held exclusively for personal use and not used in a trade or business.

DEADLINE: The deadline to file this application is September 3, 2024. The Commission may extend the time for filing a Veteran with a Disability or Surviving Spouse of a Veteran with a Disability Exemption application until December 31 of the current year, if the commission finds that good cause exists to extend the deadline.  You must submit a Late Form (see PDF form, print form) filled out with the reason why you are submitting the Veteran with a Disability or Surviving Spouse of a Veteran with a Disability Exemption application after the deadline of September 3rd.

 

Application Forms



As the deadline has passed, the late abatement application must be submitted along with the application and other required forms. You can email, mail, or drop the applications off in person.

 Email us at taxadmin@daviscountyutah.gov

 Mail::

Davis County Tax Administration
Attn: Abatement
P.O. Box 618, Room 101
Farmington, Utah 84025

Walk into our office.

Davis County Tax Administration
61 South Main Street, Room 101
Farmington, Utah 84025

If you come into the office when applying for the first time, we will explain the program; how it works and what's available to you.

Questions: Call Tax Administration at 801-451-3331 or   801-451-3543 or email us at taxadmin@daviscountyutah.gov.

Standards of Practice

The standards of practice are guidelines from the Utah State Tax Commission on processing the abatements'.

Active Duty Armed Forces Exemption


Tax relief for qualifying: Active Duty Armed Forces Exemption

This program is for the Active Duty or Reserve Member of the military who have preformed "qualifying active duty military service" outside of the State of Utah for at least 200 days of active duty military service.

Applications must be filed in the year after the year during which the claimant completes the qualifying active-duty military service.  (for example: if the 200 days of active duty service was completed in 2023, then in the tax year 2024 the Active Duty Armed Forces Exemption could be applied for and the taxes for 2024 would be abated)  A claimant may claim one exemption only in the year the application is filed. The application must be filed annually.

Please provide evidence of qualifying active duty military service as Travel Voucher showing month/day/year you left and month/day/year you returned, Military orders may support the year.

Active component and qualifying service are defined below.

"Active component of the United States Armed Forces" means active duty services in the United States Army, Navy, Air Force, Marine Corps, or the Coast Guard. §59-10-1027(1)(a)

"The reserve components of the armed forces" are Army National Guard of the US, Army Reserve, Navy Reserve, Marine Corps Reserve, Air National Guard of the US, Air Force Reserve, and the Coast Guard Reserve. 10 U.S.C. §10101

"Qualifying active duty military service" means: pursuant to Utah Code Annotated § 59-2-1901 & 1902.

"Qualifying active duty military service" means: at least 200 days, regardless of whether consecutive, in any continuous 365-day period of active duty military service outside the state in an active component of the United States Armed Forces or a reserve component of the United States Armed forces, if the days of active duty military service: (a) were completed in the year before an individual applies for this exemption; and (b) have not previously been counted as qualifying active-duty military service for purpose of qualifying for this exemption or applying for this exemption.

In order for the home or mobile home to qualify for the Active Duty Armed Forces Exemption the active duty or reserve member must be the owner of the home or mobile home as of September 1st of the current year. This home or mobile home must be the "primary residence" which is defined as real property where an individual resides, including mobile home and manufactured home.

The abatement will apply to 2024 property taxes if all the qualifications are met. If the abatement application is received by June 30, 2023 the abatement will appear on the Valuation notice that is mailed by July 22, (for real property), On Mobile Homes if after the abatement is applied. We are unable to verify if abatement paid in full, because we don't see your bill. Please contact the Treasurer's office to verify all taxes are paid.

The deadline for this Active Duty Armed Forces Exemption is September 3, 2024.  The Commission may extend the time for filing an Armed Forces Exemption application until December 31 of the current year, if the commission finds that good cause exists to extend the deadline.  You must submit a Late Form (see PDF form, print form) filled out with the reason why you are submitting the Armed Forces Exemption application after the deadline of September 1st.

Application Forms



As the deadline has passed, the late abatement application must be submitted along with the application and other required forms. You can email, mail, or drop the applications off in person.


Email us at taxadmin@daviscountyutah.gov

Mail:

Davis County Tax Administration
Attn: Abatement
P.O. Box 618, Room 101
Farmington, Utah 84025

Walking into our office.

Davis County Tax Administration
61 South Main Street, Room 101
Farmington, Utah 84025

Questions or need help completing the application please call:

Tax Administration at 801-451-3331 or 801-451-3543 or email us at taxadmin@daviscountyutah.gov

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