Indigent or Hardship Tax Abatement
Benefits
- You can receive an abatement of up to the lesser of the maximum homeowner's credit (see table #1 below) or 50% of any remaining tax due after deduction of any other relief.
Eligibility Requirements
- You must be the owner of record as of January 1 of the application year.
- You must be age 65, or be disabled, or demonstrate other extreme hardship.
- You must live in the residence for which relief is requested for at least 10 months of the year relief is applied for.
- Your total household income generally cannot exceed the amount provided in statute. See table for income details.
- You must include a signed statement setting forth the facts to support eligibility, including inability to pay the tax assessed.
- Persons eligible for abatement of a portion of property taxes may also be eligible for deferral of any remaining tax liability.
- You must file an application with the SLCo Treasurer by September 1, 2009 unless the filing deadline is extended.
Indigent and Hardship Abatement Table for 2009
NOTE: this table is the same as the Circuit Breaker Abatement Table but you must use the second table to adjust for the number of family members living in the household.
| If 2008 household income is: | 2009 Homeowner's credit is: | | $0 | — $9,768 | $851 | | $9,769 | — $13,026 | $742 | | $13,027 | — $16,281 | $637 | | $16,282 | — $19,537 | $477 | | $19,538 | — $22,795 | $371 | | $22,796 | — $25,858 | $212 | | $25,859 | — $28,732 | $105 | | $28,732.01 | | $0 |
Table #2: Adjustment Table for Number of Family Members
|
Household resources |
$28,732 |
|
Additional allowance for each member of household |
$3,400 |
|
Maximum relief |
50% of tax levied to a maximum of $851 |
If after reviewing this information you believe you qualify for this or one of the other relief programs, please contact the SLCo Treasurer's Office by email or phone 801 468-3400 and select Option 1 to reach the Tax Relief Division.
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