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 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 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 2019 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 2020’s property taxes. If the application is received by June 30, 2020, it will appear on the Valuation Notice that is mailed by July 22.

Filing period: January 1, 2020 (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, 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 being submitting late.

To request a Circuit Breaker Abatement application for real property:

Call Tax Administration at 801-451-3367 or 801-451-3543


Write to us at:

Tax Administration Department
Attn: Abatements'
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 under Tax Relief.

Contact Information

Physical Address
Davis County Administration Building
Tax Administration Department
Tax Appeals Office, Room 101
61 South Main Street
Farmington, Utah 84025

Mailing Address
Davis County Tax Administration
P.O. Box 618, Room 101
Farmington, Utah 84025

Phone Numbers
(801) 451-3367 :: Main
(801) 451-3329 :: Alternate
(801) 451-3511 :: Fax


Monday – Friday
8:00 a.m. to 5:00 p.m. (except county holidays)

Copyright © 2015 Davis County Government