Utah homeowner and renter property-tax relief

The first question is whether the applicant rented or owned the home. A renter applies to the Utah State Tax Commission by December 31. A homeowner applies to the county where the property is located by September 1. Sending the right facts to the wrong office does not start the other program.

Both current routes use 2025 household income below $44,221 as a basic ceiling. The displayed schedule is income-banded, with a maximum credit or refund of up to $1,412. That is a ceiling, not an automatic payment. The program, household income, rent or property tax, and the receiving office’s review determine the amount.

For the renter credit, the applicant generally must have lived in Utah for the full calendar year and be at least 66 by December 31 of the application year. An unmarried surviving spouse can qualify without meeting that age rule. The applicant must furnish their own support, cannot be claimed as someone else’s dependent, and must report all rent paid.

Renters can apply through Taxpayer Access Point or submit the current TC-90CB. The application is annual and must be completed and signed. Before submitting, check every field and Schedule W, then save the final application and delivery confirmation. TAP is available for this program from May 1 through December 31.

For the homeowner credit, the current baseline includes an owner-occupied home owned for the full calendar year, full-year Utah residence, and 2025 household income below $44,221. The applicant also needs one of the listed conditions: prior qualification, age 67 or older, or unmarried-surviving-spouse status. The county supplies the current application and can require additional proof.

The homeowner credit can abate up to $1,412 based on income, plus an additional credit equal to the tax on 20 percent of the home’s fair-market value. Let the county apply that formula to the property record. Do not read the published maximum as a promised reduction.

Other homeowner programs have different tests. Low-income abatement, senior deferral, veterans and armed-forces exemptions, and the blind exemption are not alternate names for the homeowner credit. Utah’s primary residential exemption is separate as well; receiving that exemption does not by itself approve a relief application.

Homeowners should contact the county now for the current form, filing method, and proof list before September 1. Renters should gather proof of full-year Utah residence, household income, support and dependency status, rent paid, and age or surviving-spouse status, then use the state route before December 31. Keep the submitted form, attachments, and receipt together in case the receiving office asks for more information.