To be eligible for a low income deferment, the property must be residential and owner occupied. New applications for deferment of annual installments will be accepted throughout the entire life of each special assessment district from before the Board of Equalization meetings through the expiration date. Completed applications will be reviewed by the Department of Community and Economic Development to verify eligibility for the deferment of annual installments based on the combined household income of the property owner. The combined household income must be at or below the "very low income household" guidelines established by the Department of Housing and Urban Developments in its "Income Limits for Housing and Community Development, Section 8 Program for Salt Lake City and Ogden, Utah SMSA". (2019 Compilation)