Title 59, Title 59: Revenue and Taxation

59-2a-105. Fraudulently or negligently prepared claim -- Penalties and interest. (1) If the commission or the county determines that a claim is excessive and was filed with fraudulent intent, the commission or the county shall: disallow the claim in full; cancel the credit; and r…

59-2a-106. Denial of relief -- Appeal. Any person aggrieved by the denial in whole or in part of relief claimed under this chapter may appeal the denial to the commission by filing a notice of appeal in accordance with Section.

59-2a-107. Claim disallowed if residence obtained for purpose of receiving benefits. A claim shall be disallowed if the commission or county finds that the claimant received title to a residence primarily for the purpose of receiving benefits under this chapter.

59-2a-108. Extension of time for filing application -- Rulemaking authority -- County authority to make refunds. (1) The commission or a county may extend the time for filing an application until December 31 of the year the application is required to be filed if, subject to any r…

59-2a-109. Treatment of trusts. If an applicant for a homeowner's credit, a deferral, or an abatement is the grantor of a trust holding title to real or tangible personal property for which a homeowner's credit, a deferral, or an abatement is claimed, a county may allow the appli…

59-2a-110. County legislative body authority to adopt rules or ordinances. A county legislative body may adopt rules or ordinances to: (1) effectuate a claim under this chapter, other than a claim under Part 2, Renter's Credit; or (2) designate one or more persons to perform the …

59-2a-111. Application of Chapter 2, Property Tax Act. (1) Unless otherwise provided by this chapter, the relief authorized under this chapter shall be administered, enforced, and interpreted in accordance with Chapter 2, Property Tax Act. (2) If relief is granted, the county sha…

59-2a-201. Purpose. (1) The purpose of this part is to provide general tax relief for certain persons who rent their places of residence through a system of tax credits, refunds, and appropriations from the General Fund. (2) The relief is to offset in part the general tax burden,…

59-2a-202. Renter's credit authorized -- No interest allowed. (1) A claimant who rents a residence and meets the requirements of this part may receive a renter's credit. (2) A claimant who meets the requirements of this part and Part 3, Homeowner's Credit, may claim in any year a…

59-2a-203. Time for filing claim for renter's credit -- One claimant per household per year. (1) The commission may not allow or pay a renter's credit unless the claim is actually filed with, and in the possession of, the commission on or before December 31 of each calendar year.…

59-2a-204. Statement required of renter claimant. Every claimant shall supply to the commission, in support of the claim, a statement showing reasonable proof of rent paid, the name and address of the owner or managing agent of the property rented, and any changes of residence.

59-2a-205. Amount of renter's credit -- Cost-of-living adjustment -- Prohibition on credit for rental assistance payment -- Calculation of credit when rent includes utilities -- Limitation -- General Fund as source of credit -- Maximum credit. (1) Subject to Subsectionsand, for a…

59-2a-206. Determination of rent when not arm's-length transaction. If a homestead is rented by a person from another person under circumstances deemed by the commission to be not at arm's length, the commission may determine rent as at arm's length, and the determination is fina…

59-2a-301. Purpose of part. (1) The purpose of this part is to provide general property tax relief for certain persons who own their places of residence through a system of tax credits, refunds, and appropriations from the General Fund. (2) The relief is to offset in part the gen…

59-2a-302. Homeowner's credit authorized -- No interest allowed. (1) If a claimant who owns a residence meets the requirements of this part, the claimant's property tax liability for the calendar year is equal to property taxes accrued. (2) A claimant meeting the requirements of …

59-2a-303. Application for homeowner's credit -- Time for filing -- Obtaining payment from General Fund. (1) A claimant shall file annually an application for the credit with the county in which the residence for which the claimant is seeking a homeowner's credit is located befor…

59-2a-304. Claim applied against tax liability -- One claimant per household per year. (1) A county shall apply as provided in Subsectionthe amount of a credit under this part against: 59-2a-303 a claimant's property tax liability; or the property tax liability of a spouse who wa…

59-2a-305. Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit. (1) Subject to Subsection, for a calendar year beginning on or after January 1, 2024, a claimant may claim a homeowner's credit that does not exceed the followi…

59-2a-401. Tax abatement for indigent individuals -- Maximum amount. In accordance with this part, a county may remit or abate the taxes of an indigent individual: (1) if the indigent individual owned the property as of January 1 of the year for which the county remits or abates …

59-2a-402. Application -- Rulemaking. (1) Except as provided in Sectionor Subsection, an applicant for abatement for the current tax year shall annually file an application on or before September 1 with the county in which the applicant's property is located. 59-2a-108 (2) An ind…

59-2a-501. Veteran armed forces exemption amount. (1) In accordance with this part, the amount of taxable value of eligible property described in Subsection (2) or (3) is exempt from taxation if the eligible property is owned by a veteran claimant. (2) Except as provided in Subse…

59-2a-502. Application -- Rulemaking authority. (1) A veteran claimant may claim an exemption in accordance with Sectionand this section if the veteran claimant owns the property eligible for the exemption at any time during the calendar year for which the veteran claimant claims…

59-2a-601. Active duty armed forces exemption amount. (1) The total taxable value of an active duty claimant's primary residence is exempt from taxation for the calendar year after the year in which the active duty claimant completed qualifying military service. (2) An active dut…

59-2a-602. Application -- Rulemaking authority. (1) An active duty claimant shall: file an application as described in Subsection (2) in the year after the year during which the active duty claimant completes the qualifying active duty military service; and if the active duty cla…

59-2a-701. Tax and tax notice charge deferral. (1) In accordance with this part and after receiving an application and giving notice to the taxpayer, a county may grant a deferral to an owner who is an indigent individual on residential property. In determining whether to grant a…

59-2a-702. Application -- Rulemaking authority. (1) Except as provided in Sectionor Subsection, an applicant for deferral for the current tax year shall annually file an application on or before September 1 with the county in which the applicant's property is located. 59-2a-108 (…

59-2a-801. Nondiscretionary property tax and tax notice charge deferral for property with qualifying increase. (1) A county shall grant a deferral for any real property if an owner of the property: applies for a property tax deferral on or before the date provided in Section; and…

59-2a-802. Application -- Rulemaking authority. (1) The owner of the property shall apply for a deferral on or before the later of: June 30, 2025; or if an appeal of valuation or equalization of a property described in Subsectionis filed with a county board of equalization, the c…

59-2a-901. Nondiscretionary tax and tax notice charge deferral for elderly property owners. (1) An eligible owner may apply for a deferral under this section if: the eligible owner uses the single-family residence as the eligible owner's primary residence as of January 1 of the y…

59-2a-902. Application -- Rulemaking authority. (1) Except as provided in Sectionor Subsection, an applicant for deferral for the current tax year shall annually file an application on or before September 1 with the county in which the applicant's property is located. 59-2a-108 (…

59-2a-903. Reimbursement to counties. (1) Upon application from a county in a form approved by the commission, the commission shall reimburse the county for the amount of any tax or tax notice charge that the county defers in accordance with this part. (2) The commission may not …