Senior Deferral

Benefit: Deferral of current year property taxes due, payable at a later date. Application due yearly.

Eligibility:

Must be 75 years of age prior to January 1, 2025.
Property Assessed Value must be no greater than 100% of the Salt Lake County Median Property Value OR must have owned the residence for a continuous 20 year period as of January 1, 2024.
Household income must not exceed $81,680 and Household assets must not exceed 20 times the amount of property tax levied during the previous calendar year.

Application Requirements

Complete copy of 2023, Federal Income Tax Return including all attachments and schedules for each household member required to file.
2023 yearly statement of benefits (form SSA-1099) for each household member who received Social Security benefits.
If you do not file a 2023 Federal Income Tax Return please send copies of all 1099's (Social Security, pensions, interest, dividends, IRA, 401(k) or 457 withdrawals, and any other miscellaneous payments) issued to each household member by a financial institution or other payer.
If you are a qualified alien as defined in § U.S.C., Section 1641 and lawfully present in the United States, please provide your Alien Registration Number and copies of your immigration documents.
Copies of year-end bank statements(s); broker account statement(s); IRA, 401(k), 457 and other retirement account statement(s).
Valuation of other real estate owned, closing documents, etc.