This program is for low-income individuals aged 66 or older on or before December 31 of the current year or widows/widowers who are under 66 years old, who are seeking tax relief on a mobile/manufactured home. For real property please view the Circuit Breaker Abatement section above. If you are low income, under age 66, and not a widow/widower please view the Indigent (Hardship) & Disability Abatement section below regardless of the type of property you are seeking tax relief for.

In order to qualify for the Circuit Breaker Abatement, the applicant must be the owner of the Mobile home as of January 1 of the current year. Ownership of the mobile home must show the applicant as the owner of the mobile home verified through the Department of Motor Vehicle (DMV).  The home must be the “primary residence”. The applicant must furnish proof of income for “all members of the household” defined as the association of persons who live in the same dwelling, sharing its furnishings, facilities, accommodations.

Along with a completed application either a full copy of the 2023 Federal Income Tax Return of each member of the household must be submitted or W-2’s, 1099-R’s, 1099-SSA’s, etc. for all income received by that member.

Income includes the following: Wages, Salaries, taxable and non-taxable Social Security (including Medicare premiums), Railroad Retirement, Military Retirement, State Supplemental Income, Pensions, Annuities, Distributions from 401-K's, Roth’s, IRA’s, Rent, Business, Farm, Partnership Income, Unemployment, Alimony, Child Support, Strike Benefits, Welfare Payments, Food Stamps, Interest, Dividends, Capital Gains, Earned Income Credit and Additional Child or other tax credits etc.

The abatement will be applied to 2024 's property taxes. if after the abatement there is an outstanding balance a bill would be mailed in a separate mailing.

DEADLINE: The deadline to file the Low-Income Abatement Application is September 3, 2024. The Commission may extend the time for filing a Low-Income Abatement Application until December 31 of the current year, if the commission finds that good cause exists to extend the deadline.  You must submit a Late Form (see PDF form, print form) filled out with the reason why you are submitting the Low-Income Abatement Application after the deadline of September 3st. 

If you have questions regarding your bill please contact the Assessors' Office at: 801-451-3249

To request a Circuit Breaker Abatement application for mobile homes:

Call Tax Administration at 801-451-3331 or 801-451-3543 or email us at taxadmin@daviscountyutah.gov.

Or write to us at: must have an appointment

Tax Administration Department
Attn: Abatements
P.O. Box 618, Suite 101
Farmington, Utah 84025

(Tax relief for Low-Income individuals Age 65 or under)

This program is for low-income individuals 65 or under on or before December 31, of the current year. Veterans with a service-related disability should click here. If you are over age 66 or a widow/widower regardless of a disability please view the Circuit Breaker Abatement section above.

In order to qualify for the Indigent (Extreme Hardship) & Disability Abatement, the applicant must be the owner of the home as of January 1st of the current year. This home has to be the “primary residence”. The applicant must furnish proof of income for “all members of the household” defined as: the association of persons who live in the same dwelling, sharing its furnishings, facilities, accommodations.

Income includes the following: Wages, Salaries, taxable and non-taxable Social Security (including Medicare premiums), Railroad Retirements, Military Retirements, State Supplemental Income, Pensions, Annuities, Distributions from 401-K's, Roth’s, IRA’s, Rent, Business, Farm, Partnership Income, Unemployment, Alimony, Child Support, Strike Benefits, Welfare payments, Food Stamps, Interest, Dividends, Capital Gains, Earned Income Credit and Additional Child or other tax credits etc.

Individuals filing as Disabled must also attach a current medical statement from an Licensed physician. Those filing as Indigent as Extreme Hardship must include an affidavit of circumstances.  Note: it is possible that the Board of Commissioners who review these abatements may request a hearing to understand your circumstances.

The abatement will be applied to 2024’s property taxes. If the application is received by June 30, 2024, it will appear on your Real Property Valuation Notice that is mailed by July 22 of the current year. Mobile Homes if after the abatement is applied and there is an outstanding balance you will need to pay the at the Treasurer's office.  Mobile home taxes are due May 15, of the current year.

DEADLINE: The deadline to file a Low-Income Abatement Application is September 3, 2024. The Commission may extend the time for filing a Low-Income Abatement Application until December 31 of the current year, if the commission finds that good cause exists to extend the deadline.  You must submit a Late Form (see PDF form, print form) filled out with the reason why you are submitting the Low-Income Abatement Application after the deadline of September 3st. 

If you have any questions regarding your mobile home bill please contact the Assessors' Office at 801-451-3249 

To request an Indigent (Hardship) & Disability Abatement application for real property or  Mobile Homes:

Call Tax Administration at 801-451-3331 or 801-451-3543 or email us at taxadmin@daviscountyutah.gov.

Or write to us at: must have an appointment 

Tax Administration Department
Attn: Abatement's
P.O. Box 618, Suite 101
Farmington, Utah 84025