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Tax Administration

Circuit Breaker Tax Abatement

Tax Relief for Low income Age 66+ or Low Income Widow/Widower

This program is for low income individuals aged 66 or older on or before December 31 of the current year or low income widows/widowers who are seeking tax relief on real property. If you are over age 66 living in a mobile/manufactured home please visit: Circuit Breaker Abatement for Mobile Homes. If you are low income, under age 66 and not a widow/widower please visit the Indigent (Hardship) & Disability Abatement page .

In order to qualify for the Circuit Breaker Abatement the applicant must be the owner of the home as of January 1 of the current year. This home has to be the "primary residence" which is defined as: the principal place where one actually lives. 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, and accomodations.

Along with a completed application either a full copy of each household members 2015 - 1 Federal Income Tax Return must be submitted or W2's, 1099-R's, 1099-SSA's, etc. for all income received by that member for 2015 - 1 .

Income includes the following: Wages, Salaries, taxable and non-taxable Social Security (including Medicare premiums), Railroad, Military Retirements, State Supplemental Income, Pensions, Annuities, Distributions from 401K, 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 2015 's property taxes. If the application is received by June 30, 2015 , it will appear on your July Valuation Notice.

Filing period: January 1, 2015 - DEADLINE: The law requires applications for all abatements to be submitted on or before September 1st 2015. The filing deadline may be extended until December 31, (if good cause exists). Which means: in order to accept an application after September 1st you must have a good explanation of why you were late in submitting your application.

To request a Circuit Breaker Abatement application for real property:

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


Write to us at:Davis County Clerk/Auditor
Attn: Abatements
P.O. Box 618, Suite 101
Farmington, Utah 84025
* For more information regarding rules and requirements please visit the Standards of Practice.
Contact Information

Physical Address
Davis County Administration Building
Tax Administration Department
Tax Appeals Office, Room 101
61 South Main Street
Farmington, Utah 84025

Mailing Address
Davis County Tax Administration
P.O. Box 618, Room 101
Farmington, Utah 84025

Phone Numbers
(801) 451-3367 :: Main
(801) 451-3329 :: Alternate
(801) 451-3511 :: Fax


Monday – Friday
8:00 a.m. to 5:00 p.m. (except legal holidays)

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