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 4, 2007 unless the filing deadline is extended.
Indigent and Hardship Abatement Table for 2007
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 2006 Household Income is: |
2007 Homeowner's Credit is: |
|
$0 |
— $9,159 |
$798 |
|
$9,160 |
— $12,214 |
$696 |
|
$12,215 |
— $15,266 |
$597 |
|
$15,267 |
— $18,319 |
$447 |
|
$18,320 |
— $21,374 |
$348 |
|
$21,375 |
— $24,246 |
$199 |
|
$24,247 |
— $26,941 |
$98 |
|
$26,942 |
|
$0 |
Table #2: Adjustment Table for Number of Family Members
|
Household resources |
$26,941 |
|
Additional allowance for each member of household |
$3,400 |
|
Maximum relief |
50% of tax levied to a maximum of $798 |
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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