Section 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 cause exists, the county may extend until December 31 the deadline described in Subsection (1)(a).
  • (c) An indigent individual may apply and potentially qualify for deferral, abatement, or both.

• (2)
  • (a) An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral or abatement.
  • (b) For an application for a deferral under Subsection 59-2-1802(3), the requirements described in Subsection (2)(a) include:
    • (i) proof that the applicant resides at the single-family residence for which the applicant seeks the deferral;
    • (ii) proof of age; and
    • (iii) proof of household income.

• (3) Both spouses shall sign an application if the application seeks a deferral or abatement on a residence:
  • (a) in which both spouses reside; and
  • (b) that the spouses own as joint tenants.

• (4) If an applicant is dissatisfied with a county’s decision on the applicant’s application for deferral or abatement, the applicant may appeal the decision to the commission in accordance with Section 59-2-1006.

• (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.

Amended by Chapter 242, 2022 General Session