• 61 S. Main St. Farmington, UT 84025
  • (801) 451-3213
  • M-F 8am to 5pm

Filing period: January 1, 2019 (all though applications for this abatement are not usually available until the end of April or first of May) - DEADLINE: The law requires applications for all abatement's to be submitted on or before September 1, 2019. The filing deadline may be extended until December 31, 2019 (if good cause exists). Which means: in order to accept a late application after September 1, 2019 there must be an explanation of why the application is being submitting late.

* For more information regarding rules and requirements please visit the Utah State Code 59-2- 1107-1109, 59-2-1202 - 1208 etc

Widows/Widowers of Veterans with a service connected disability qualify for a completely different program and need to click here.

Circuit Breaker Tax Abatement


(Tax Relief for Low income Age 66+ or Low Income Widow/Widower)

This program is for low income individuals aged 66 or older on or before December 31 of the current year or low income widows/widowers who are seeking tax relief on real property. If you are over age 66 living in a mobile/manufactured home please view the Circuit Breaker Abatement for Mobile Homes section below. If you are low income, under age 66 and not a widow/widower please view the Indigent (Hardship) & Disability Abatement section below.

In order to qualify for the Circuit Breaker Abatement the applicant must be the owner of the home as of January 1 of the current year. The home must be the “primary residence”. The applicant must furnish proof of income for all “members of the household”, defined as: the association of persons who live in the same dwelling, sharing its furnishings, facilities, and accommodations.

Along with a completed application either a full copy of the 2018 Federal Income Tax Return for each member of the household must be submitted or W-2’s, 1099-R’s, 1099-SSA’s, etc. for all income received by that member.

Income includes the following: Wages, Salaries, taxable and non-taxable Social Security (including Medicare premiums), Railroad Retirement, Military Retirement, State Supplemental Income, Pensions, Annuities, Distributions from 401-K's, Roth’s, IRA’s, Rent, Business, Farm, Partnership Income, Unemployment, Alimony, Child Support, Strike Benefits, Welfare Payments, Food Stamps, Interest, Dividends, Capital Gains, Earned Income Credit and Additional Child or other tax credits etc.

The abatement will be applied to 2019’s property taxes. If the application is received by June 30, 2019, it will appear on the Valuation Notice that is mailed by July 22.

To request a Circuit Breaker Abatement application for real property:

Call Tax Administration at 801-451-3367 or 801-451-3329

Or write to us at:

Tax Administration Department
Attn: Abatements'
P.O. Box 618, Suite 101
Farmington, Utah 84025

Circuit Breaker Tax Abatement for Mobile Homes


This program is for low income individuals aged 66 or older on or before December 31 of the current year or widows/widowers who are seeking tax relief on a mobile/manufactured home. For real property please view the Circuit Breaker Abatement section above. If you are low income, under age 66 and not a widow/widower please view the Indigent (Hardship) & Disability Abatement section below regardless of the type of property you are seeking tax relief for.

In order to qualify for the Circuit Breaker Abatement, the applicant must be the owner of the Mobile home as of January 1 of current year. Ownership of the mobile home must show applicant as owner of the mobile home verified through Department of Motor Vehicle (DMV).  The home must be the “primary residence”. The applicant must furnish proof of income for “all members of the household” defined as: the association of persons who live in the same dwelling, sharing its furnishings, facilities, accommodations.

Along with a completed application either a full copy of the 2018 Federal Income Tax Return of each member of the household must be submitted or W-2’s, 1099-R’s, 1099-SSA’s, etc. for all income received by that member.

Income includes the following: Wages, Salaries, taxable and non-taxable Social Security (including Medicare premiums), Railroad Retirement, Military Retirement, State Supplemental Income, Pensions, Annuities, Distributions from 401-K's, Roth’s, IRA’s, Rent, Business, Farm, Partnership Income, Unemployment, Alimony, Child Support, Strike Benefits, Welfare Payments, Food Stamps, Interest, Dividends, Capital Gains, Earned Income Credit and Additional Child or other tax credits etc.

The abatement will be applied to 2019 's property taxes. if after the abatement there is an outstanding balance a bill would be mailed in a separate mailing.

If you have questions regarding your bill please contact the Assessors' Office at: 801-451-3254

To request a Circuit Breaker Abatement application for mobile homes:

Call Tax Administration at 801-451-3367 or 801-451-3329

Or write to us at:

Tax Administration Department
Attn: Abatements'
P.O. Box 618, Suite 101
Farmington, Utah 84025

Standards of Practice

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

Indigent (Hardship) & Disability Abatement


(Tax relief for Low Income individuals Age 65 or under)

This program is for low income individuals 65 or under on or before December 31, of the current year. Veterans with a service related disability should click here. If you are over age 66 or a widow/widower regardless of disability please view the Circuit Breaker Abatement section above.

In order to qualify for the Indigent (Hardship) & Disability Abatement, the applicant must be the owner of the home as of January 1st of current year. This home has to be the “primary residence”. The applicant must furnish proof of income for “all members of the household” defined as: the association of persons who live in the same dwelling, sharing its furnishings, facilities, accommodations.

Income includes the following: Wages, Salaries, taxable and non-taxable Social Security (including Medicare premiums), Railroad Retirements, Military Retirements, State Supplemental Income, Pensions, Annuities, Distributions from 401-K's, Roth’s, IRA’s, Rent, Business, Farm, Partnership Income, Unemployment, Alimony, Child Support, Strike Benefits, Welfare payments, Food Stamps, Interest, Dividends, Capital Gains, Earned Income Credit and Additional Child or other tax credits etc.

Individuals filing as Disabled must also attach a current medical statement from an attending physician. Those filing as Indigent/Hardship must include an affidavit of circumstances.

The abatement will be applied to 2019’s property taxes. If the application is received by June 30, 2019, it will appear on your Real Property Valuation Notice that is mailed by July 22 of current year. Mobile Homes if after the abatement there is an outstanding balance a bill would be mailed in a separate mailing from the Assessor’s Office.  Mobile home taxes are due May 15, of current year.

If you have any questions regarding your bill please contact the Assessors' Office at 801-451-3254

To request an Indigent (Hardship) & Disability Abatement application for real property or  Mobile Homes:

Call Tax Administration at 801-451-3367 or 801-451-3329

Or write to us at:

Tax Administration Department
Attn: Abatement's
P.O. Box 618, Suite 101
Farmington, Utah 84025

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