• 61 S. Main St. Farmington, UT 84025
  • (801) 451-3213
  • M-F 8am to 5pm

Below you will find for more information about Blind Abatement, Veteran Armed Forces Tax Exemption with a Disability and Widow/Widower of a Veteran Armed Forces Exemption with a Disability, and Armed Forces Exemption.

Filing period: January 1, 2020 - DEADLINE: The law requires applications for all abatement's to be submitted on or before September 1, 2020.

* For more information regarding rules and requirements please visit the Utah State Code 59-2-1106 and/or the Utah State Tax Commission's Standards of Practice see below.

 

All Abatements must be applied for each year.

Blind Abatement


This program is for individuals who are Blind and seeking tax relief on real property.  Blind is defined in Section 59-2-1106(3) of Utah Code as:
    (a) the person has more than 20/200 visual acuity in the better eye when corrected; or 
    (b) has in the case of better than 20/200 central vision, a restriction of the field of vision in the better eye which subtends an angle of vision no greater than 20 degrees

If you have already qualified for the Blind Abatement in 2019 the 2020 Blind Application will be mailed as of January 1, 2020.  Please review and return the form by September 1, 2020.

If filing for the first time please see information below:

In Order to qualify for the Blind Abatement the applicant must be the owner of the home as of January 1 of current year. This home must be the "primary residence".  The applicant must also furnish a letter from a Certified Ophthalmologist stating that the applicant is legally blind as defined by State Code 59-2-1106 a long with a completed application.

The Blind Tax Abatement can reduce property taxes by up to $11,500 in a taxable value or approximately $150.00. The abatement will be applied to 2020's property taxes.  If the application is received by June 30, 2020 the abatement will appear on the Valuation Notice that is mailed by July 22 of current year.

Application


To request a Blind Abatement application:

Call Tax Administration at 801-451-3367 or 801-451-3329

or write to us at:

Davis County Tax Administration
Attn: Abatement
P.O. Box 618, Room 101
Farmington, Utah 84025

or walk into our office 
Davis County Tax Administration 
61 South Main Street, Room 101
Farmington, Utah 84025

 

Low Income Abatements

Circuit Breaker - Applicants must be age 66 years or older on or before December 31 of current year or individuals with low income age 65 or younger which have been widowed.

Indigent & Disability -  Applicants must be age 65 years or younger.

Veteran Armed Forces Tax Exemption with a Disability and Surviving Spouse of a Veteran Armed Forces with a disability Abatement


 

Tax relief for:
Veteran Armed Forces Tax Exemption and Surviving Spouses of a Veteran with a Disability

This program is for Veterans who have received a disability rating from the VA (Veteran's Administration) or for their unmarried surviving spouse and minor orphans of a veteran with a disability or of a veteran with a disability who died as a result of military service. As per Utah State Code; Section 59-2-1903 thru 1904.

If you have already qualified for the veteran armed forces tax exemption abatement in 2019.  The 2020 veteran armed forces tax exemption Verification Form will be mailed as of January 1, 2020.  Please review and return the form by September 1, 2020.

If filing for the first time please see information below:

In order to qualify for the Veteran Armed Forces Tax Exemption or Veteran Armed Forces Spouse Tax Exemption: There must be a service connected disability rating of 10% - 100%. The home or vehicles must be in the applicants name as of September 1st of current year. The home must be the "primary residence" defined as where the claimant resides.

Along with a completed application, if filing for the first time for the veteran armed forces tax exemption, you must include a copy of your Summary of Benefits letter from the VA. If you did not receive this letter? This letter may be found on the VA's E- Benefits program or you can call the VA at 1-800-827-1000 and request a current benefits letter showing your disability percentage and effective date. 

Widows/Widowers who are filing for the first time must also submit a current letter from the VA showing that they are the unmarried widow/widower of the veteran along with the veteran's disability percentage at the time of their death. A copy of the veteran's death certificate is also required when filing for the first time.

If you come into the office when applying for the first time, we will explain the program; how it works and what's available to you.

Due to legislative changes effective January 1 2020, the veteran armed forces tax exemption for tax year 2020 will be applied to the property that the undersigned applicant owns on September 1. 2020.  Therefore, property may be purchased by the undersigned applicant in 2020; however, only the property owned by the undersigned applicant on September 1, 2020 will receive the veteran armed forces tax exemption for tax year 2020.

This abatement can be used on real property taxes, or personal property fees that is held exclusively for personal use and not used in a trade or business.

DEADLINE: The deadline to file this application is September 1, 2020. The Commission may extend the time for filing a Veteran with a Disability or Surviving Spouse of a Veteran with a Disability Exemption application until December 31 of 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 your submitting the Veteran with a Disability or Surviving Spouse of a Veteran with a Disability Exemption application after the deadline of September 1st.

 

Application Forms



Mail completed applications to:

Davis County Tax Administration
Attn: Abatement
P.O. Box 618, Room 101
Farmington, Utah 84025

Walk into our office at:

Davis County Tax Administration
61 South Main Street, Room 101
Farmington, Utah 84025

If you come into the office when applying for the first time, we will explain the program; how it works and what's available to you.

If you have any questions or need help completing the application please call: 801-451-3367 or 801-451-3329.

Standards of Practice

The standards of practice are guidelines from the Utah State Tax Commission on processing the abatements'.

Active Duty Armed Forces Exemption


Tax relief for qualifying: Active Duty Armed Forces Exemption

This program is for the Active Duty or Reserve Member of the military who have preformed "qualifying active duty military service" outside of the State of Utah for at least 200 days of active duty military service.

Applications must be filed in the year after the year during which claimant completes the qualifying active duty military service.  (for example: if the 200 days of active duty service was completed in 2019, then in the tax year 2020 the Active Duty Armed Forces Exemption could be applied for and the taxes for 2020 would be abated)  Claimant may claim one exemption only in the year the application is filed. Application must be filed annually.

Please provide evidence of qualifying active duty military service as: Travel Voucher showing month/day/year you left and month/day/year you returned, Military orders may support the year.

Active component and qualifying service is defined below.

"Active component of the United States Armed Forces" means active duty services in the United States Army, Navy, Air Force, Marine Corps, or the Coast Guard. §59-10-1027(1)(a)

"The reserve components of the armed forces" are Army National Guard of the US, Army Reserve, Navy Reserve, Marine Corps Reserve, Air National Guard of the US, Air Force Reserve and the Coast Guard Reserve. 10 U.S.C. §10101

"Qualifying active duty military service" means: persuant to Utah Code Annotated § 59-2-1901 & 1902.

"Qualifying active duty military service" means: at least 200 days, regardless of whether consecutive, in any continuous 365-day period of active duty military service outside the state in an active component of the United States Armed Forces or a reserve component of the United States Armed forces, if the days of active duty military service: (a) were completed in the year before an individual applies for this exemption; and (b) have not previously been counted as qualifying active duty military service for purposed of qualifying for this exemption or applying for this exemption.

In order for the home or mobile home to qualify for the Active Duty Armed Forces Exemption the active duty or reserve member must be the owner of the home or mobile home as of September 1st of current year. This home or mobile home must be the "primary residence" which is defined as: real property where an individual resides, including mobile home and manufactured home.

The abatement will apply to 2020 property taxes if all the qualifications are meet. If the abatement application is received by June 30, 2020 the abatement will appear on the Valuation notice that is mailed by July 22, (for real property), for Mobile Homes if after the abatement there is an outstanding balance a bill would be mailed in a separate mailing.

The deadline for this Active Duty Armed Forces Exemption is September 1, 2020.  The Commission may extend the time for filing a Armed Forces Exemption application until December 31 of 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 your submitting the Armed Forces Exemption application after the deadline of September 1st.

Application Forms



Mail completed applications to:

Davis County Tax Administration
Attn: Abatement
P.O. Box 618, Room 101
Farmington, Utah 84025

Walking into our office at:

Davis County Tax Administration
61 South Main Street, Room 101
Farmington, Utah 84025

If you have any questions or need help completing the application please call:

Tax Administration at 801-451-3367 or 801-451-3329

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