Section 1902 – Active duty armed forces exemption — Amount — Application.
Effective 1/1/2020 59-2-1902. Active duty armed forces exemption — Amount — Application. (1) As used in this section, “default application deadline” means the application deadline described in Subsection (4)(a). (2) (a) 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 […]
Section 1903 – Veteran armed forces exemption — Amount.
Effective 1/1/2020 59-2-1903. Veteran armed forces exemption — Amount. (1) As used in this section, “eligible property” means property owned by a veteran claimant that is: (a) the veteran claimant’s primary residence; or (b) tangible personal property that: (i) is held exclusively for personal use; and (ii) is not used in a trade or business. […]
Section 1904 – Veteran armed forces exemption — Application.
Effective 1/1/2020 59-2-1904. Veteran armed forces exemption — Application. (1) As used in this section, “default application deadline” means the application deadline described in Subsection (3)(a). (2) A veteran claimant may claim an exemption in accordance with Section 59-2-1903 and this section if the veteran claimant owns the property eligible for the exemption at any […]
Section 1905 – Refund.
Effective 5/12/2020 59-2-1905. Refund. (1) As used in this section: (a) “Property taxes and fees due” means: (i) the taxes due on an active duty claimant or veteran claimant’s property: (A) with respect to which a county grants an exemption under this part; and (B) for the calendar year for which the county grants an […]
Section 1802 – Tax deferral.
Effective 5/4/2022 59-2-1802. Tax deferral. (1) (a) In accordance with this part and after giving notice to the taxpayer, a county may defer a tax on residential property, allowing the taxpayer to pay the tax at a later date. (b) In determining a deferral, a county shall consider an asset transferred to a relative by […]
Section 1803 – Tax abatement for indigent individuals — Maximum amount — Refund.
Effective 1/1/2020 59-2-1803. Tax abatement for indigent individuals — Maximum amount — Refund. (1) In accordance with this part, a county may remit or abate the taxes of an indigent individual in an amount not more than the lesser of: (a) the amount provided as a homeowner’s credit for the lowest household income bracket as […]
Section 1804 – Application for tax deferral or tax abatement.
Effective 5/4/2022 59-2-1804. Application for tax deferral or tax abatement. (1) (a) Except as provided in Subsection (1)(b), an applicant for deferral or 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) If a county finds good […]
Section 1805 – Treatment of trusts.
Effective 1/1/2020 59-2-1805. Treatment of trusts. If an applicant for deferral or abatement is the grantor of a trust holding title to real or tangible personal property for which a deferral or abatement is claimed, a county may allow the applicant to claim a portion of the deferral or abatement and be treated as the […]
Section 1901 – Definitions.
Effective 1/1/2020 59-2-1901. Definitions. As used in this section: (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 component of the United States Armed […]
Section 1711 – Tax list and duplicate.
59-2-1711. Tax list and duplicate. The factual details to be shown on the assessor’s tax list and duplicate with respect to land that is being valued, assessed, and taxed under this part are the same as those set forth by the assessor with respect to other taxable property in the county. Enacted by Chapter 197, […]