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 […]
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 […]
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 […]
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 […]
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 […]
