If signed by Gov. Spencer Cox, SB197 will replace abatement programs in favor of a deferral system for new applicants starting in 2026.
By Andrew Christiansen, The Times-Independent
This article is published through the Utah News Collaborative, a partnership of news organizations in Utah that aims to inform readers across the state
Each year, Grand County Treasurer Chris Kauffman meets with residents struggling to pay their property taxes — many of them seniors on fixed incomes. When they learn they qualify for tax abatement programs, the relief is immediate.
“It’s frankly the best part of my job to help with tax relief,” Kauffman said. “We have people coming in in tears, [saying] I don’t know how I’m going to pay my taxes … and by the time they leave, we have really helped them out.”
If Gov. Spencer Cox signs Senate Bill 197, which he has until March 27 to act on, those conversations could change. The bill, passed by the Utah Legislature, will phase out property tax abatements for new applicants starting in 2026, replacing them with a deferral system that postpones a portion of payments until the home is sold or transferred.
The deferral program will freeze a homeowner’s property tax bill at a base year amount — the year before they enroll — preventing future increases. While this offers stability, Kauffman said it does not provide the same immediate relief as current abatements, forcing residents to weigh short-term financial security against future tax burdens on their heirs.
“One of my biggest concerns is putting people in the situation of having to choose between their current financial stability and staying in the home that they live in versus a tax burden that they would pass along to maybe their children or their other heirs,” he said.
Current participants — low-income seniors, widows and disabled individuals — who have received property tax abatements in either of the last two years will remain in the program as long as they maintain eligibility.
In Grand County, about 160 households currently receive circuit breaker abatements, and another 40 rely on indigent abatements, according to Kauffman. SB197 passed the Utah House 42-32, with a sizeable amount of Republican lawmakers joining Democrats in opposition. The final Senate vote was 18-7.
Gov. Cox hasn’t made action on SB197 as of March 20.
For more on SB197 visit The Independent here.