Exemption for the Blind

This program provides a tax exemption to individuals who have been diagnosed with either a temporary or permanent conidition of blindness. That condition must be verfied by a licensed ophthalmologist. This exemption applies to the blind person, their surviving spouse, or their orphaned minor children.

The Deadline for filing an Abatement Application is September 1st.

Exemption for the Blind

Program QualificationsClick to Expand
Claimants must meet the following as defined in Section 59-2-1106(3) of Utah Code:
  • Any person declared blind by a licensed ophthalmologist is eligible for the blind exemption. The applicant must meet the statutory definition of blindness which is:
    • has no more than 20/200 visual acuity in the better eye when corrected; or
    • has, in the case of better than 20/200 central vision, a restriction of the field of vision in the better eye which subtends an angle of vision no greater than 20 degrees.
  • OR
  • The unmarried surviving spouse or minor orphan children of a person who qualified.
And the following:
  1. File an application by the deadline of September 1st or the next business day if the 1st falls on a Saturday or Sunday.
  2. The claimant owned the property as of January 1 of the year the exemption is claimed.
  3. Provide proof of established residency in the State of Utah. Absence from the residence due to vacation, confinement to a hospital, or other similar temporary situation is not to be deducted from the residency requirement.
  4. A copy of the ophthalmologist's statement must be filed with the application the first year, if the condition is permanent. In the case of a claimant where the condition is temporary or may change for any reason, a new statement must be filed every year with the application.
NOTE: There is no income requirement to qualify for this program.

What Property is Eligible?Click on heading for answer.
The abatement will apply to the claimant's primary residence, which includes their home and up to the first acre of land. If a claimant's home is located on a parcel of ground that is larger than one acre in size, the abatement will only provide tax relief to the portion of taxes attributed to the first acre.

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?Click to Expand
The first $11,500 of taxable value of the claimant's property is exempt from taxation.