Circuit Breaker Abatement

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 visit: Circuit Breaker Abatement for Mobile Homes. If you are low income, under age 66 and not a widow/widower please visit the Indigent (Hardship) & Disability Abatement page.

In order to qualify for the Circuit Breaker Abatement the home must be the applicants' primary residence that they have lived in and owned as of January 1, 2013 . The applicant must furnish proof of income for all members of the household. Along with a completed application either a full copy of each household members 2013 - 1 Federal Income Tax Return must be submitted or W2's, 1099-R's, 1099-SSA's, etc. for all income received by that member for 2013 - 1 .

Income includes the following: wages, salaries, taxable and non-taxable Social Security (including Medicare premiums), State Supplemental income, pensions, railroad retirement, IRA distributions, interest and dividends, capital gains, annuities, rent or contract sales income, business income, earned income credit and child tax credits from the IRS, Welfare, Food Stamps, etc.

The abatement will be applied to 2013 's property taxes. If the application is received by June 28, 2013 , it will appear on your July Valuation Notice.

To request a Circuit Breaker Abatement application for real property:

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

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