Section 1801 – Definitions.

Effective 5/4/2022
59-2-1801. Definitions.
As used in this part:

• (1) “Abatement” means a tax abatement described in Section 59-2-1803.

• (2) “Deferral” means a tax deferral described in Section 59-2-1802.

• (3) “Eligible owner” means an owner of an attached or a detached single-family residence:
  • (a) who is 75 years old or older on or before December 31 of the year in which the individual applies for a deferral under this part;
  • (b) whose household income does not exceed 200% of the maximum household income certified to a homeowner’s credit described in Section 59-2-1208; and
  • (c) whose household liquid resources do not exceed 20 times the amount of property taxes levied on the owner’s residence for the preceding calendar year.

• (4) “Household” means the same as that term is defined in Section 59-2-1202.

• (5) “Household income” means the same as that term is defined in Section 59-2-1202.

• (6) “Household liquid resources” means the following resources that are not included in an individual’s household income and held by one or more members of the individual’s household:
  • (a) cash on hand;
  • (b) money in a checking or savings account;
  • (c) savings certificates;
  • (d) stocks or bonds; and
  • (e) lump sum payments.

• (7) “Indigent individual” is a poor individual as described in Utah Constitution, Article XIII, Section 3, Subsection (4), who:
  • (a)
    • (i) is at least 65 years old; or
    • (ii) is less than 65 years old and:
      • (A) the county finds that extreme hardship would prevail on the individual if the county does not defer or abate the individual’s taxes; or
      • (B) the individual has a disability;
  • (b) has a total household income, as defined in Section 59-2-1202, of less than the maximum household income certified to a homeowner’s credit described in Section 59-2-1208;
  • (c) resides for at least 10 months of the year in the residence that would be subject to the requested abatement or deferral; and
  • (d) cannot pay the tax assessed on the individual’s residence when the tax becomes due.

• (8) “Property taxes due” means the taxes due on an indigent individual’s property:
  • (a) for which a county granted an abatement under Section 59-2-1803; and
  • (b) for the calendar year for which the county grants the abatement.

• (9) “Property taxes paid” means an amount equal to the sum of:
  • (a) the amount of property taxes the indigent individual paid for the taxable year for which the indigent individual applied for the abatement; and
  • (b) the amount of the abatement the county grants under Section 59-2-1803.

• (10) “Relative” means a spouse, child, parent, grandparent, grandchild, brother, sister, parent-in-law, brother-in-law, sister-in-law, nephew, niece, aunt, uncle, first cousin, or a spouse of any of these individuals.

• (11) “Residence” means real property where an individual resides, including:
  • (a) a mobile home, as defined in Section 41-1a-102; or
  • (b) a manufactured home, as defined in Section 41-1a-102.

Amended by Chapter 242, 2022 General Session