Utah's Renter Refund for Seniors: Up to $1,412 Back on Last Year's Rent
Utah's circuit breaker sends older renters a refund of part of last year's rent, up to $1,412. Applications for the 2025 rent year are open now, and the Tax Commission's deadline is December 31, 2026. Homeowners get a similar credit through their county.
AT A GLANCE
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Two programs, one income table
Utah's general property tax relief has two halves. The renter's credit (state law calls it the renter refund) is run by the Utah State Tax Commission. The homeowner's credit is run by each county. Both use the same 2025 household income brackets and the same maximum amounts. People often call both the "circuit breaker."
The key difference is timing. Renters still have until the end of 2026 to apply for help with 2025 rent. Homeowners had to file with their county by September 1, 2026.
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The renter refund
Who qualifies
The Tax Commission lists these rules for the 2025 rent year:
You rented your home, or you own a manufactured home and rent the lot it sits on.
You were 66 or older as of December 31, 2025, or you are a widow or widower. If you're under 66, you must be unmarried when you file and must have lived with your spouse at the time of death.
You supported yourself in 2025, and nobody can claim you as a dependent on their tax return.
You lived in Utah for all of 2025.
Your 2025 household income was $44,221 or less.
You're a U.S. citizen, or you qualify under 8 U.S.C. 1641 and are lawfully present. If you aren't a citizen, you attach your I-94 number or Alien Registration Number.
Only one application per address is allowed, even if several people share the rent.
What counts as household income
Household income is all income received by everyone living in the household, not just you. Leave out the income of children under 18, and of your or your spouse's parents and grandparents, even if they live with you.
The TC-90CB counts, taxable or not:
wages, salaries and tips
interest and dividends
pensions and annuities
Social Security and railroad retirement (Social Security Disability is not counted)
capital gains or losses
unemployment and workers' compensation
business, rental and farm income
other nontaxable income under Utah Code 59-2a-101(20), and anything else not listed
If more than one person in the home had income, fill out the Household Income Worksheet (TC-90CB_W) and copy the totals onto the application. Report yearly totals, not monthly figures. The Tax Commission warns that monthly figures can delay or reduce your refund.
What counts as rent
Enter only the rent you paid out of pocket in 2025. If a housing program paid part of your rent, count only your share. Don't include cable, storage, parking, pet, cleaning or late fees. The form lists each address you rented during the year, how many months you lived there, the landlord's name and phone number, and whether gas or electricity was included in the rent.
How much you get
Your refund is a percentage of the rent you paid, based on your household income, up to that bracket's maximum.
2025 household income | Share of rent refunded | Maximum refund |
|---|---|---|
$0 to $15,033 | 9.5% | $1,412 |
$15,034 to $20,048 | 8.5% | $1,245 |
$20,049 to $25,057 | 7.0% | $1,082 |
$25,058 to $30,069 | 5.5% | $835 |
$30,070 to $35,083 | 4.0% | $674 |
$35,084 to $39,796 | 3.0% | $429 |
$39,797 to $44,221 | 2.5% | $262 |
A credit of up to $1,412 is available, based on income and a percentage of rent paid.
Worked examples
These figures are our own math using the table above. The Tax Commission makes the final call on every refund.
Household income | Rent paid in 2025 | Math | Estimated refund |
|---|---|---|---|
$12,000 | $14,400 ($1,200 a month) | 9.5% of $14,400 = $1,368 | $1,368 |
$18,000 | $9,600 ($800 a month) | 8.5% of $9,600 = $816 | $816 |
$28,000 | $12,000 ($1,000 a month) | 5.5% of $12,000 = $660 | $660 |
$41,000 | $13,200 ($1,100 a month) | 2.5% of $13,200 = $330, over the cap | $262 |
Lower incomes get both a higher percentage and a higher cap. That's why it's worth adding up your income carefully, especially if you're close to a bracket line.
How to apply
Online (fastest). The Tax Commission says the quickest route is Taxpayer Access Point (TAP) at tap.utah.gov. Choose the link to file your current renter's credit. TAP is open May 1 through December 31, and the Commission says filing there can significantly speed up your refund.
By mail. Fill out and sign form TC-90CB (both pages, plus the worksheet if needed) and mail it to:
Utah State Tax Commission 210 N 1950 W Salt Lake City, UT 84134
In person. You can drop off a paper application at a Tax Commission office, though the Commission says this won't speed up your refund:
Office | Address |
|---|---|
Salt Lake City | 210 N 1950 W, Salt Lake City UT 84134 |
Ogden | 2540 Washington Blvd, 6th Floor, Ogden UT 84401 |
Provo | 150 E Center #1300, Provo UT 84606 |
Washington County | 100 S 5300 W, Hurricane UT 84737 |
If you got a refund last year, the Commission mails you a new application on the fourth Monday of April. First-time filers can find the form online starting May 1.
Watch the deadline
The 2025 TC-90CB is marked "Due Dec. 31, 2026." The renter's credit page says applications "must be submitted before December 31," and Publication 36 says "by December 31." Don't count on the last day. Aim to file by mid-December.
Keep proof of the rent you paid (receipts, bank records or cancelled checks) and copies of your income documents. The Commission may ask for more information.
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The homeowner's credit (through your county)
Homeowners and mobile home owners apply to the county where the home is located, not the Tax Commission. For 2026, form TC-90H and the county guides set these rules:
You owned the home on January 1, 2026, and it's your primary residence.
Your 2025 household income was less than $44,221.
You qualified last year, or you'll be 67 or older by December 31, 2026, or you're a widow or widower.
You support yourself and live in Utah for all of 2026.
The credit follows the same brackets as the renter refund, from $1,412 down to $262. According to Publication 36, it also includes an additional credit equal to the tax on 20% of the home's fair market value. Salt Lake County describes this as "a 20% reduction in taxable home value and a tax credit of up to $1,412."
The 2026 deadline was September 1, 2026. Counties may use TC-90H, TC-90L or their own form, so ask your county which one to use for next year.
Other county relief to ask about
Publication 36 lists other help that counties run for homeowners:
Low-income abatement: up to 50% of the year's tax or $1,412, whichever is less. You must have qualified last year, be 67 or older, or show a disability or extreme hardship.
Mandatory senior deferral: for owners 75 or older with 2025 household income no higher than $88,442. The taxes are delayed, not forgiven, and interest builds up.
Exemptions for veterans with a disability, active-duty service members, and blind owners.
In Salt Lake County, the Treasurer's Tax Relief Division handles these at 385-468-8300, option 2, or taxrelief@saltlakecounty.gov.
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Before you file: a checklist
Your 2025 Social Security statement, pension forms, W-2s and 1099s
Income records for every adult in your household (except parents and grandparents)
Rent totals for each address you lived at in 2025, with landlord names and phone numbers
Proof of rent paid: receipts, bank statements or cancelled checks
I-94 or Alien Registration Number, if you're not a U.S. citizen
Your Social Security number or circuit breaker account number
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Where to get help filling it out
Call the Tax Commission's renter's credit agents at 801-297-6254 or 1-800-662-4335, ext. 6254. Local aging offices can also help you fill out the application:
County | Office | Phone |
|---|---|---|
Salt Lake | Salt Lake County Aging Services | 385-468-3200 |
Utah, Summit, Wasatch | Mountainland Dept. of Aging and Family Service | 801-229-3804 |
Davis | Davis County Aging Services | 801-525-5050 |
Weber, Morgan | Weber Area Agency on Aging | 801-625-3770 |
Box Elder, Cache, Rich | Bear River Area Agency on Aging | 435-752-7242 |
Washington | Washington County Aging Services | 435-634-5712 |
Juab, Millard, Piute, Sanpete, Sevier, Wayne | Six Counties Aging Services | 435-893-0725 |
Daggett, Duchesne | Uintah Basin Area Agency on Aging | 435-722-4518 |
Iron | Iron County Council on Aging | 435-586-0832 |
If your renter refund is denied, Publication 36 says you can appeal to the Utah State Tax Commission. File the appeal within 30 days of the denial notice.
WHAT TO DO THIS WEEK
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More help in Utah
Official sources
Last checked: October 30, 2026. Ages, income limits, brackets, maximums, deadlines, addresses and phone numbers come from the Utah State Tax Commission's relief pages, forms TC-90CB and TC-90H, Publication 36 (Rev. 9/26), and the Salt Lake County Treasurer's 2026 tax relief sheet.
This is general information, not tax advice. The Utah State Tax Commission and your county decide who qualifies and how much each refund or credit is.
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