This program is for active or recently discharged members of the armed forces or the reserves who
have served 200 days or more on deployment outside the State of Utah in a 12 month or 365 day period.
The Deadline for filing an Abatement Application is September 1st.
Active Duty Exemption
- A member of the armed forces (including Guard, Reserve, or Coast Guard).
- Deployed outside of the state:
- For 200 days (does not have to be consecutive) in the previous year. (i.e.: in 2018 for a 2019 application.)
- For 200 days (does not have to be consecutive) across two years. (i.e.: deployed in 2017-2018 for a 2019 application.)
- File an application by the deadline of September 1st or the next business day if the 1st falls on a Saturday or Sunday.
- The property being applied for must be the claimant’s primary residence when the application is submitted to the county. The claimant must also be the current owner of record.
- Submit verification of deployment. The following is the preferred and recommended method:
- Submit a copy of the Travel Voucher (typically a DD Form 1351-2), or a printout of the electronic version.
- Include evidence that the Travel Voucher was processed by the Personnel Office (i.e.: a Defense Travel System printout
What Property is Eligible?
A primary residence is defined by the State of Utah as the principal place where one actually lives as distinguished from a place of temporary sojourn. Determining evidence of a primary residence includes voting record, length of continuous residency, and vehicle, income tax and driver license addresses of record. Condominiums used in rental pools and transient residential use is not considered primary residential. [Section 59-2-102 and R884-24P-52.]
How Much is the Abatement?
- The claimant or a member of the claimant's immediate family had an illness or injury that prevented the claimant from filing the application on or before the original deadline.
- A member of the claimant's immediate family died during the calendar year the claimant was required to file the application.
- The claimant was not physically present in the state for a time period of at least six consecutive months during the calendar year the claimant was required to file the application.
- The failure of the claimant to file the application on or before the deadline for filing the application would be against equity or good conscience and was beyond the reasonable control of the claimant.