The bill passed both the House and the Senate late Friday, March 7, the final day of Utah’s 2025 legislative session.
Now on Gov. Spencer Cox’s desk, SB197 makes changes to Utah’s property tax relief programs, including tax abatement for low-income, older Utahns.
It replaces property tax relief with a tax deferral program. That means instead of residents being exempt from paying some or all of their taxes, the state delays the deadline for homeowners to pay and charges interest.
If an older resident accumulates tax debt and dies, the debt is transferred to that person’s family.
The change will apply to anyone not enrolled in the existing tax relief program by 2026.
Wasatch County Councilmember Luke Searle said the legislation worries him.
“Here in the Wasatch Back, it is really expensive to live here, and the cost of living has gone up,” he said. “And for people on fixed incomes, who make $0 to $40,000, getting upwards of $1,200 in income relief for property taxes will no longer be an option for those that are currently not in the program.”
He said in past years, the state has helped fund Wasatch County’s circuit breaker program, which offers tax relief to older adults and residents with disabilities.
The new law means the county will need to reassess what kind of tax relief it can afford, according to Searle. In January, the county council voted unanimously to raise the income limit for locals to qualify for help.
“We are opposed to what this legislation does, because we do really care about our seniors here in Wasatch County and trying to keep them in their homes,” he said.
Searle said residents can still sign up for the program starting in May, and he said the county will be available at the senior center to help people register.
He estimates around 100 people in the county have enrolled.
“I hope we can do more for our seniors and not less,” Searle said. “As we are growing, we are seeing the cost of living going up, and we should consider those that are on fixed incomes and that need help and that have helped build our communities.”
For more information about Wasatch County’s property tax relief program, visit the county website.
