All claimants for exemptions and abatements must provide proof of established residency in the State of Utah. Indigent applicants must live in their residence at least 10 months of the year. Circuit breaker applicants must reside in the state for the entire calendar year. Absence from the residence due to vacation, confinement to a hospital, or other similar temporary situation is not to be deducted from the residency requirement. The law requires applications for veteran and blind exemptions and indigent abatements/deferrals be submitted on or before September 1 of each year. Only the property owned by the applicant as of January 1 is eligible for the exemption.
The burden is on the applicant to prove eligibility. If the applicant fails to provide the necessary information or refuses an audit for verification of eligibility, the county may deny the tax relief.
The Veteran’s exemption, circuit breaker and indigent abatements are limited to taxes on the residence and a maximum of one acre of land.
The circuit breaker tax credit is similar to the indigent abatement except that the amount of the credit varies with household income. In addition to meeting the income requirement, a person must be at least 66 years of age or a surviving spouse. Household income is income received during 2016 by members of the household as of January 1, 2017, not just the applicant. A “household” is an association of all people living in the same dwelling, sharing furnishings, facilities, accommodations and expenses. Total household income for 2016 must be $32,101 or less.
The indigent abatement/deferral allows for the abatement or deferral of property taxes for indigents who are 65 years of age or older. People under age 65 may qualify if they are disabled, or can demonstrate circumstances of extreme hardship. Household income is income received during 2016 by members of the household as of January 1, 2017, not just the applicant. A “household” is an association of all people living in the same dwelling, sharing furnishings, facilities, accommodations and expenses. Total household income for 2016 must be $32,101 or less.
Any person declared blind by a licensed ophthalmologist is eligible for the blind exemption. The applicant must meet the statutory definition of blindness which is:(a) has no more than 20/200 visual acuity in the better eye when corrected; or (b) has, in the case of better than 20/200 central vision, a restriction of the field of vision in the better eye which subtends an angle of vision no greater than 20 degrees. The unmarried surviving spouse or minor orphans may also qualify for the exemption. (Blind Abatement Application - Link)
Real Property Abatement
Motor Vehicle Abatement
To be eligible an individual must be disabled in the line of duty during any war, international conflict, or military training in the military service of the United States or of the State of Utah. The disability must be at least 10%. The unmarried surviving spouse and minor orphans of a disabled veteran or of a veteran who died as a result of military service with the United States or with this state, may apply for a veteran’s exemption. The following property is eligible for veteran’s exemption: Primary residence, Personal property held exclusively for personal use and is not used in a trade or business, or A combination of the above.
The following information must accompany the initial application: a copy of the veteran’s certificate of discharge from military service of the United States or of this state, or other satisfactory evidence of eligible military service; A statement issued by a military entity listing the percentage of disability for the disabled veteran or deceased disabled veteran; In the event of the veteran who was killed in action or died in the line of duty, a “Report of Casualty” DD Form 1300 must accompany the application.
Please call our office at 435-781-5363 or e-mail a request (link) if you are interested in receiving an application for any of the above described abatements. If you received an abatement for the previous year, you will automatically get an application in the mail by the end of April.
Property Valuation notices are mailed on or before July 22nd annually to property owners. The Valuation notice will be sent to the owner of record as of January 1st of the current year. If you do not receive yours please call the Uintah County Auditor’s Office at (435) 781-5363. The Valuation notice shows an estimated tax based on the estimated tax rate. If you disagree with the market value the County Assessor’s Office has valued your property, the notice contains the information for the tax payer to call and make an appointment with the County Board of Equalization. An application must be filed within 45 days from the date of your valuation notice to insure the preservation of your rights to appeal.
Evidence to support your estimated opinion of the property value which must include at least one of the four following criteria:
1. At least three comparable properties similar to your home that have sold within the year of 2014. This information is usually available through local real estate agents. OR
2. Purchase of the property within the year of 2014. Submit a copy of the closing and/or settlement statement. Please note:”Short Sales”, “Bank-Owned”, and/or “Foreclosure” sales are not indicative of a fair market sale. These sales must be supported by a valid appraisal report that banks require for such sales. OR:
3. An appraisal completed on the property with an effective appraisal date within the year of 2014. OR:
4. A written statement of what you consider a factual error on the property. You may review your property information in the Assessor’s Office during regular business hours. This information is not available by phone.
Please submit your application and supportive documentation to the Uintah County Clerk-Auditor’s Office, Attn: Heather Coon. No appeals will be accepted after 5:00 p.m. September 15, 2015.