Two Utah lawmakers are looking at small changes to the state's circuit breaker program that gives elderly, low-income property owners a break on their annual tax bills.

However, with $1 billion to trim from next year's budget, bills carrying any kind of fiscal impact likely will struggle to get traction in the Legislative session that starts Jan. 26.

Rep. Tim Cosgrove, D-Murray, is targeting a specific vulnerable group who could use a boost -- those 65 and older who still have dependents living at home.

"We identified 15,000 households statewide . . . about 5,000 would qualify," Cosgrove told fellow members of the Interim Revenue and Taxation Committee Tuesday.

Cosgrove proposes either expanding each circuit breaker bracket by $1,000 or raising those caps $1,000 for each dependent up to a total of three. Each dependent would allow the homeowner to get an extra $50 deducted from his or her tax bill.

The fiscal impact for those options could range between $58,000 and $400,000 in 2010.

Rep. Gage Froerer, R-Huntsville, also hopes to lend a hand to a group he believes is deserving. While current law caps senior citizen income at $27,557 to qualify for a property tax reduction, Froerer would raise that maximum to $33,000 and also would give renters some kind of break as well.

Froerer's proposal carries an estimated fiscal impact of $220,000. He sponsored similar legislation in 2008 but the measure died in the House. Froerer said he aimed to help as many as possible without raiding the state's tight budget.

Sen. Howard Stephenson, who also serves as president of the Utah Taxpayers Association, voiced support -- in theory -- for Froerer's effort.

"If the bill gets killed because of red ink, I'd like to keep it alive and postpone its effective date," Stephenson said.

Cosgrove said his efforts stemmed from contacts with many struggling constituents.

"We kept the cap at age 65 with dependents living in that household," Cosgrove said of his efforts. "Those folks are more vulnerable to being income-poor and house-rich."

Allison Rowland, budget and research director for Voices for Utah Children, applauded the bipartisan effort.

"I'm delighted that Representatives Cosgrove and Froerer are thinking along the lines of how to expand the circuit breaker in this recession," Rowland said. "Recessions hit low-income people first. They're likely to feel more pain, more quickly."

cmckitrick@sltrib.com