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 visit the Circuit Breaker Abatement page. If you are low income, under age 66 and not a widow/widower please visit the Indigent (Hardship) & Disability Abatement page 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 2019 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 2020 's property taxes. if after the abatement there is an outstanding balance a bill would be mailed in a separate mailing.
Filing period: January 1, 2020 (all though applications for this abatement are not usually available until the end of April or the first of May) - DEADLINE: The law requires applications for all abatement's to be submitted on or before September 1, 2020. The filing deadline may be extended until December 31, 2020 (if good cause exists). Which means: in order to accept a late application after September 1, 2020 there must be an explanation of why the application is submitted late.
If you have questions regarding your bill please contact the Assessors' Office at: 801-451-3250
To request a Circuit Breaker Abatement application for mobile homes:
Call Tax Administration at 801-451-3367 or 801-451-3543
Write to us at:
Tax Administration Department
P.O. Box 618, Suite 101
Farmington, Utah 84025
* For more information regarding rules and requirements please visit the Utah State Code 59-2-1107 -1109, 59-2-1202 - 1208 etc. and/or the Utah State Tax Commission's Standards of Practice on Tax Relief.