Title 59, Revenue and Taxation

59-2-916. Tax for development of Colorado River Water Project. The governing body of each county, town, city, conservation district, and metropolitan district may levy a tax for participation in the development of the use of Colorado river water in Utah through the Colorado River…

59-2-917. Use of funds. The money raised by the levy imposed by Section 59-2-916 may be used for development purposes as provided in Section 59-2-916 or the governing body of any taxing entity may make contributions to the extent of the fund raised by the tax, to any state or gov…

59-2-918.5. Hearings on judgment levies -- Advertisement. (1) A taxing entity may not impose a judgment levy unless the taxing entity first advertises the taxing entity's intention to do so and holds a public hearing in accordance with the requirements of this section. (2)(a) The…

59-2-918.6. New and remaining school district budgets -- Advertisement -- Public hearing. (1) As used in this section, "existing school district," "new school district," and "remaining school district" are as defined in Section 53G-3-102. (2) For the first fiscal year in which a …

59-2-919. Notice and public hearing requirements for certain tax increases -- Exceptions -- Audit. (1) As used in this section: (a) "Additional ad valorem tax revenue" means ad valorem property tax revenue generated by the portion of the tax rate that exceeds the taxing entity's …

59-2-919.1. Notice of property valuation and tax changes. (1) On or before July 22 of each year, in addition to the notice requirements of Section 59-2-919, the county auditor shall notify each owner of real estate who is listed on the assessment roll. (2) The notice described in…

59-2-919.2. Consolidated advertisement of public hearings. (1)(a) Except as provided in Subsection (1)(b), on the same day on which a taxing entity provides the notice to the county required under Subsection 59-2-919(8)(a)(i), the taxing entity shall provide to the county auditor…

59-2-920. Resolution and levy to be forwarded to commission. (1) If a taxing entity, after fulfilling the requirements of Section 59-2-919, adopts a resolution to levy a tax rate that exceeds the taxing entity's certified tax rate, the taxing entity shall forward the resolution t…

59-2-921. Changes in assessment roll -- Rate adjustments -- Exemption from notice and public hearing provisions. (1) On or before September 15 the county board of equalization and, in cases involving the original jurisdiction of the commission or an appeal from the county board o…

59-2-922. Replacement resolution for greater tax rate. Except as provided in Section 59-2-921, if, after a taxing entity approves an initial tax rate, the taxing entity determines that a greater tax rate is required, the taxing entity shall adopt a replacement resolution after th…

59-2-923. Expenditures of money prior to adoption of budget or tax rate. Except as provided in Subsection 59-2-924(8), a taxing entity may, before the taxing entity adopts a final annual budget or a tax rate, expend money on the basis of the taxing entity's: (1) tentative budget …

59-2-924. Definitions -- Report of valuation of property to county auditor and commission -- Transmittal by auditor to governing bodies -- Calculation of certified tax rate -- Rulemaking authority -- Budgeting requirements -- Notice provided by the commission. (1) As used in this…

59-2-924. Definitions -- Report of valuation of property to county auditor and commission -- Transmittal by auditor to governing bodies -- Calculation of certified tax rate -- Rulemaking authority -- Budgeting requirements -- Notice provided by the commission. (1) As used in this…

59-2-924.1. Definitions -- Commission authorized to adjust taxing entity's certified rate for clerical error -- Requirements -- Amount of adjustment. (1) For purposes of this section: (a) "Clerical error" means the following in an assessment roll: (i) an omission; (ii) an error; …

59-2-924.2. Adjustments to the calculation of a taxing entity's certified tax rate. (1) As used in this section: (a) "Annexing county" means a county for which the unincorporated area is included within a public safety district by annexation. (b) "Annexing municipality" means a m…

59-2-924.5. Diversion of centrally assessed new growth. (1) As used in this section: (a) "Centrally assessed new growth" means the same as that term is defined in Section 59-2-924. (b) "Centrally assessed new growth revenue" means an amount calculated by multiplying a taxing enti…

59-2-926. Proposed tax increase by state -- Notice -- Contents -- Dates. If the state authorizes a tax rate that exceeds the minimum basic tax rate described in Section 53F-2-301, or authorizes a levy pursuant to Section 59-2-1602 that exceeds the certified revenue levy as define…

59-2a-101. Definitions. As used in this chapter: (1) "Active component of the United States Armed Forces" means the same as that term is defined in Section 59-10-1027. (2) "Active duty claimant" means a member of an active component of the United States Armed Forces or a reserve …

59-2a-102. Right to file claim -- Death of claimant. (1)(a) The right to file a claim under this chapter is personal to the individual eligible to file the claim. (b) The right to file a claim does not survive the death of the individual eligible to file the claim. (c) The right …

59-2a-103. Forms and instructions -- County legislative body authority to adopt rules or ordinances. (1) The commission shall make available suitable forms and instructions for: (a) individuals filing claims; and (b) counties. (2) A county is not required to use the forms and ins…

59-2a-104. Redetermination of claim by commission or county. (1) If, on the audit of any claim filed under this chapter, the commission or the county determines the amount has been incorrectly determined, the commission or the county shall: (a) redetermine the claim; and (b) noti…

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

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 59-2-1006.

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)(a) 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 an…

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)(a) Subject to Subsections (2) an…

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) A claimant meeting the requirements …

59-2a-303. Application for homeowner's credit -- Time for filing -- Obtaining payment from General Fund. (1)(a) 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 be…

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

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

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)(a) Except as provided in Section 59-2a-108 or Subsection (2), 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. (b…

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)(a) Except as provided in Su…

59-2a-502. Application -- Rulemaking authority. (1) A veteran claimant may claim an exemption in accordance with Section 59-2a-501 and this section if the veteran claimant owns the property eligible for the exemption at any time during the calendar year for which the veteran clai…

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: (a) 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 (b) if the active …

59-2a-701. Tax and tax notice charge deferral. (1)(a) 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. (b) In determining whether to …