2026 Tax Relief Applications will be available on April 1, 2026. Due Date is September 1, 2026.
Summit County offers five different tax relief programs for county residents. These programs are regulated by the State of Utah and administered by Summit County.
Property Tax Abatement Programs:
- Circuit Breaker - Age & income-based, 66 years old (or surviving spouse) with 2024 household income up to $42,623.
- County Hardship Abatement - 65 years old, or any age disabled, or any age in extreme hardship, with income and adjusted assets that do not exceed $51,148.
- Blind Exemption - legally blind in both eyes, or unmarried surviving spouse or minor orphan of a legally blind person
- Active Duty Military - deployed outside of Utah for 200 plus days
- Veteran with a Disability - VA disability rating of at least 10%. Apply one time and receive the abatement automatically as long as it is your primary home.
Property Tax CB75+ Deferral:
2025 CB75+ Property Tax Deferral Application (PDF)
If you are 75 or older and qualify for property tax deferral, you won’t need to pay the tax each year, but it will accrue with interest. The property tax and accrued interest will come due when you sell or dispose of your property or pass away.
Contact the Treasurer’s office if you meet the qualifications below. Approval of your mortgage company will be required.
- Property was primary residence as of January 1, 2025
- Resident is at least 75 years old, and is the property owner or grantor of a trust-owned property
- Household income in 2024 less than $85,246, and liquid resources are less than 20 times the 2024 tax amount
- Market value is no more than 100% of the median property value of attached and detached single-family residences within the county. In 2025 the limits are $649,000 for attached/condos and $1,445,389 for detached homes.
- OR the owner has owned the residence for a continuous 20 year period as of January 1, 2025