Title 15, Title 15

(1) The requirements of this section must be met for a taxpayer to qualify for property tax assistance under 15-6-305, 15-6-311, or 15-6-314. (2) For the property tax assistance programs provided for in 15-6-305, 15-6-311, and 15-6-314, the residential real property must be owned…

(1) There is a property tax assistance program that provides graduated levels of tax assistance for the purpose of assisting citizens with limited or fixed incomes. To be eligible for the program, applicants must meet the requirements of 15-6-302. (2) The first $350,000 in market…

(1) The residential real property of a qualified veteran or a qualified veteran's spouse is eligible to receive a tax rate reduction as provided in 15-6-302 and this section. (2) Property qualifying under subsection (1) and owned by a qualified veteran is taxed at the rate provid…

(1) A person who qualifies for assistance under 15-6-305, 15-6-311, or 15-6-314 is entitled to assistance as provided for in this section. (2) The property tax assistance is provided for the full tax year: (a) in the first year in which the applicant qualifies for assistance if t…

(1) The residential real property of a qualified first responder or a qualified first responder's spouse is eligible to receive a tax rate reduction as provided in 15-6-302 and this section. (2) Property qualifying under subsection (1) and owned by a qualified first responder is …

(1) (a) The legislature finds that most local governments set mill levies that adjust downward when taxable value increases under 15-10-420. This floating mill levy concept automatically lowers the number of mills levied against a taxpayer when property values increase, which mit…

As used in this part and 15-6-134, the following definitions apply: (1) "Homestead reduced tax rate" means the tax rate provided for in 15-6-134(3)(b)(i). (2) "Long-term rental" means class four residential property: (a) that is a single-family dwelling unit, unit of a multiple-u…

(1) There is a homestead reduced tax rate provided for in 15-6-134(3)(b)(i) for a principal residence as provided in this section. (2) (a) Beginning in tax year 2026, the owner of a principal residence may apply to the department to receive the homestead reduced tax rate. The own…

(1) A property owner who was eligible for the homestead reduced tax rate provided for in 15-6-405, but who failed to file an application to claim the homestead reduced tax rate may receive a refund as provided in this section. (2) To claim a refund under this section, a property …

(1) There is a rental property reduced tax rate provided for in 15-6-134(3)(b) for a long-term rental as provided in this section. (2) (a) Beginning in tax year 2026, the owner of a long-term rental may apply to the department to receive the rental property reduced tax rate. The …

(1) Except as provided in subsection (2), if the department determines that an application for a homestead reduced tax rate or a rental property reduced tax rate was improperly approved or that the property no longer qualifies for the reduced rate, the department shall revise the…

(1) (a) If the department denies an application for a homestead reduced tax rate or a rental property reduced tax rate, the owner may request an informal review of the denial by submitting an objection on written or electronic forms provided by the department for that purpose in …

The department shall adopt rules that are necessary to implement and administer this part.

This part may be cited as the "Senior Care Facilities and Housing Development Exemption Act".

The legislature finds and declares that there is a shortage in this state of decent, safe, and sanitary, senior care and housing facilities that is affordable for all seniors. To alleviate the high cost of facilities and housing for all seniors, the legislature believes it is ess…

As used in this part, unless the context clearly indicates otherwise, the following definitions apply: (1) "Board" means the board of directors for a tax-exempt senior care and housing sponsor. (2) "Department" means the department of revenue provided for in 2-15-1301. (3) (a) "L…

(1) A tax-exempt senior care and housing sponsor may file a petition with a local government requesting preapproval of a property tax exemption for a senior care and housing development project. The petition must include sufficient information regarding property development, incl…

(1) A senior care and housing development project is subject to the planning, zoning, sanitary, and building laws, ordinances, and regulations applicable to the locality in which the housing project is situated. (2) A property owner-operator or tax-exempt senior care and housing …

(1) If the governing body approves a petition for a senior care and housing development project pursuant to 15-6-504, the board of the tax-exempt senior care and housing sponsor may submit a property tax exemption application to the department. The application must include the pe…

The board of a tax-exempt senior care and housing sponsor shall, at least once a year, file with the governing body of the local government a report of its activities for the preceding year until the property tax exemption in 15-6-506 expires.

The department may adopt rules to implement the provisions of this part.

(1) A county shall provide property tax assistance to owners of primary residences certified by the department of revenue pursuant to 15-6-703. The assistance is provided with funding from the state property tax assistance account distributed to the county as provided in 15-6-702…

(1) There is a state property tax assistance account in the state special revenue fund established in 17-2-102. The revenue allocated to the account as provided in 17-1-402 must be deposited in the account and distributed as provided in this section. (2) (a) At the end of each fi…

(1) To receive state property tax assistance pursuant to 15-6-701, the owner of a primary residence shall apply to the department for certification of the primary residence. (2) (a) To receive state property tax assistance for the tax year in which the application is first made, …

A person who files a false or fraudulent certification of primary residence for state property tax assistance under 15-6-703 is subject to criminal prosecution under the provisions of 45-7-202 and may be prohibited from claiming state property tax assistance for up to 10 years. I…

(1) (a) If the department denies an application for certification of a primary residence, the owner may request an informal review of the denial by submitting an objection on written or electronic forms provided by the department for that purpose in a manner prescribed by the dep…