Iron County auditor warns SB197 will end new enrollments in circuit‑breaker property tax abatement

Iron County Auditor Lucas Little said a recently passed state bill, SB197, will prevent new applicants from enrolling in the state's circuit‑breaker property tax abatement after this year and will reduce benefits for some current participants.

The change matters to residents who qualify for the abatement by age and income: "If they are 65 or older and make under the income limit, they qualify for the circuit breaker abatement program," Little said. He told commissioners the program reimbursed the county for amounts forgiven and asked any potentially eligible residents to contact the auditor's office this year to enroll while the program remains open to new applicants.

Little said the income cutoff in 2024 was "just above $40,000," and estimated that 300 to 400 Iron County residents currently participate. He said the final version of SB197 will allow existing enrollees to remain on the program but will bar new applicants after this year and will in some cases force participants to choose between two types of county/state tax relief that previously could be stacked. "This new bill prohibits anyone new from getting the circuit breaker application after this year," he said.

Little said the county is notifying current participants that the benefit may cover a smaller portion of property taxes going forward and advised they should plan for higher out‑of‑pocket tax bills in future years. He also said the county had written to the governor and that one senator, Senator Vickers, had opposed the bill; Little said a veto by the governor was still a possibility but that the bill had passed the legislature.

The auditor framed the change as immediate and practical: residents who meet the age and income threshold and who want the abatement should enroll this year. Little added that county staff will attempt outreach to impacted residents and answer questions about how the new statute will change refunding and lien procedures.

County officials did not adopt any formal county policy during the meeting; Little said the auditor's office would continue outreach and counseling for residents about next steps.

The commission did not vote on a local ordinance related to the program during this session; Little focused on notifying residents and coordinating with state contacts.