Sevier County has released information regarding the requirements for filing property tax abatements. To qualify, individuals must file a new application each year with the Clerk/Auditor's Office by the September 1st deadline.
Eligibility and Ownership Rules
General eligibility requires applicants to have owned their home as of January 1st of the current tax year and to reside in the home for at least 10 months per year. However, for the Disabled Veteran Abatement and Active Duty Armed Forces Abatement, the ownership deadline is September 1st of the current year.
Available Abatement Types
Several types of abatements are available to Sevier County residents depending on specific criteria. The Blind Abatement has no age or income requirements and can be used for residence or personal property, provided first-time applicants present an ophthalmologist's statement of legal blindness.
The Circuit Breaker abatement is available to those aged 67 or older who demonstrate extreme hardship, while widows or widowers may be eligible at any age. The Indigent Abatement is available to individuals under age 66 who can demonstrate medical disability or extreme hardship.
Military Relief Requirements
For military-related relief, the Disabled Veterans Abatement requires first-time applicants to submit a letter from the Veterans Administration regarding their degree of disability. The Active Duty Armed Forces Abatement is available to those with at least 200 days of qualifying active duty service outside the state, either within one year or consecutively over two years.
Filing Location and Contact Info
Applications and required documentation should be filed at the Clerk/Auditor's Office located at 250 N. Main St. Suite 100, Richfield, UT 84701.
Forms and Assistance Details
For those seeking forms or requiring assistance, application forms for certain abatements become available after May 1st. The Clerk/Auditor's Office can be reached by phone at (435) 893-0401 with questions.
