TAX ADMINISTRATION OFFICE - TAX RELIEF APPLICATIONS
- Active Duty Armed Forces Exemption
- Disabled Veteran Exemption
- Blind Exemption
- Delinquent Tax Settlement/Deferral
- Senior Deferral - Form is being developed. Call 435-755-1706 for more information.
- Exclusive Use Exemption Packets
INCOME BASED TAX RELIEF
- Low Income Homeowner's Abatement (Circuit Breaker)
- Indigent (Hardship) Abatement
STATE APPEAL FORM
This form must be completed and submitted within 30 days of the local decision to:
Cache County Auditor
Tax Administration
179 North Main, Suite 112
Logan, UT 84321
The guidelines for the Active Duty Armed Forces Property Tax Exemption are found in Utah Code Annotated, Sections 59-2-1901 and 1902. The exemption is subject to proof of “qualifying active duty military service” of 200 days completed the year before the active duty claimant files an application.
Satisfactory evidence of "qualifying active duty military service" must include:
* Travel Voucher or subvoucher (DD Form 1351-2) and the Defense Travel system computer printout detailing the processing and approval of qualifying active duty service.
* Military Service or Deployment Orders detailing tentative dates of active duty military service outside of Utah is insufficient, but may be qualified with a letter from the commanding officer detailing dates of qualifying active duty military service outside of Utah.
ACTIVE DUTY EXEMPTION APPLICATION PT-022
The guidelines for the Blind PersonsProperty Tax Exemption are found in Utah Code Annotated,
Sections 59-2-1106. The exemption is subject to proof of visual impairment by a licensed ophthalmologist.
Tax Settlement/Deferral packets are available for property owners who have exhaused efforts to obtain funds to pay the delinquent taxes and are at risk of losing their property at public tax sale.
The interested party must submit a completed application along with all required documentation to the Auditors Office for review before submission to the Cache County Council for approval. Some of the required documentaion includes: Payment Schedule, Financial Summary, five year history of IRS tax returns, Lien Holder Agreement, and other records as requested.
The guidelines for Armed Forces Property Tax Exemption are found in Utah Code Annotated, Sections 59-2-1903 and 1904.
The following information must accompany the initial application:
* Veteran's certificate of discharge from military service, or other satsfactory evidence of eligible military service.
* Military statement listing the percentage of disability and/or unemployability.
Currently Cache County does not require disabled veterans to file an annual application, but they must file again if their percentage of disability changes, ownership changes, or address changes.
Tax Exemption packets are available for religious, charitable, and educational exclusive use. In order to qualify for this exemption, the interested party must submit an application for exemption no later than March 1st of each year to the county auditor's office. The packet is then reviewed by the Cache County Council and a determination is made. It is the interested party's responsibility to apply for exemption each year by the deadline date; otherwise, the tax exempt status of the property shall be deemed automatically revoked.
If you are currently receiving a tax exemption and acquire new property, you must file an application for exemption within 45 days of purchase.
Cache County Indigent (Hardship) Application:
Applicants under the age of 65 are not eligible for tax relief unless they have an extreme hardship or a disability. This determination is at the discretion of the Cache County Council.
Applicants must complete:
Low Income Abatement Application
AND
Low Income Supplemental Application
All household members are subject to income verification.
Annual Application Filing Deadline is September 1st
Applications must be turned in at the Auditor's Office
179 North Main Suite 112
All applications require documents to verify eligibility
LOW INCOME ABATEMENT FORMS:
Current year low income abatement form will be available by May 15th.
*Guidelines for Indigent Abatements are found in Utah Code Annotated, Sections 59-2-1803
Annual Application Filing Deadline is September 1st
Low Income Abatement/Homeowner's Tax Credit/Circuit Breaker:
The purpose of the low income abatement is to provide general property tax relief to older taxpayers who have income below statutorily mandated levels and who own their residence. UCA 59-2-1201
Any permanent resident providing their own financial support who is 66 years of age in the year of application or is a surviving spouse that meets the household income requirements may apply by filling out the Low Income Abatement and Homeowner's Tax Credit Application TC-90CY.
All household members are subject to income verification!
Annual Application Filing Deadline is September 1st
Applications must be turned in at the Auditor's Office
179 North Main Suite 112
All applications require documents to verify eligibility
LOW INCOME ABATEMENT FORM:
Current year low income abatement forms are always available by May 15th.
Annual Application Filing Deadline-September 1st
Senior Tax Deferral: Tax relief postpones tax due date
UCA 59-2-1802 Effective 5/3/2023
REQUIREMENTS:
*Primary residence as of January 1st
*75 years or older during year of application
*Household income not to exceed 200% of homeowner's credit
2023 $76,738
*Liquid resources not to exceed 20 times prior year property tax
*Value of the single-family residence must be no greater than 100% of median value in the county
2023 $489,444
*Mortgage holder must give written approval of the deferral
*Must disclose all assets transferred to a relative for the three preceding years
*Cannot be the owner of income-producing assets that could be liquidated to pay the tax
*Taxes deferred accumulate interest at 50% of delinquent rate
*Taxes deferred, interest, and recording fees become a lien against the residential property
All household members are subject to income verification!
Annual Application Filing Deadline is September 1st
Applications must be turned in at the Auditor's Office
179 North Main Suite 112
All applications require documents to verify eligibility
SENIOR DEFERRAL FORM:
Under development. Please call 435-755-1706 for more information
/assets/department/auditor/Property Tax Relief/Indigent Abatement/2023 Proof Of Income Help Sheet.pdf
