Terms Used In Utah Code 59-2-1209

• claimant: includes a surviving spouse:
            (1)(b)(i) regardless of:

                 (1)(b)(i)(A) the age of the surviving spouse; or

                 (1)(b)(i)(B) the age of the deceased spouse at the time of death;
            (1)(b)(ii) if the surviving spouse meets the requirements of this part except for the age requirement;
            (1)(b)(iii) if the surviving spouse is part of the same household of the deceased spouse at the time of death of the deceased spouse; and
            (1)(b)(iv) if the surviving spouse is unmarried at the time the surviving spouse files the claim. See Utah Code 59-2-1202
• Dependent: A person dependent for support upon another.
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• Gross rent: means rent actually paid in cash or its equivalent solely for the right of occupancy, at arm's-length, of a residence, exclusive of charges for any utilities, services, furniture, furnishings, or personal appliances furnished by the landlord as a part of the rental agreement. See Utah Code 59-2-1202
• Homeowner: means :
            (4)(a)(i) an individual whose name is listed on the deed of a residence; or
            (4)(a)(ii) if a residence is owned in a qualifying trust, an individual who is a grantor, trustor, or settlor or holds another similar role in the trust. See Utah Code 59-2-1202
• Household: means the association of individuals who live in the same dwelling, sharing the dwelling's furnishings, facilities, accommodations, and expenses. See Utah Code 59-2-1202
• household income: means all income received by all members of a claimant's household in:
            (7)(a)(i) for a claimant who owns a residence, the calendar year preceding the calendar year in which property taxes are due; or
            (7)(a)(ii) for a claimant who rents a residence, the year for which a claim is filed. See Utah Code 59-2-1202
• Income: means the sum of:
       (8)(a) federal adjusted gross income as defined in Section 62, Internal Revenue Code; and
       (8)(b) nontaxable income. See Utah Code 59-2-1202
• Rental assistance payment: means any payment that:
            (13)(a)(i) is made by a:

                 (13)(a)(i)(A) governmental entity;

                 (13)(a)(i)(B) charitable organization; or

                 (13)(a)(i)(C) religious organization; and
            (13)(a)(ii) is specifically designated for the payment of rent of a claimant:

                 (13)(a)(ii)(A) for the calendar year for which the claimant seeks a renter's credit under this part; and

                 (13)(a)(ii)(B) regardless of whether the payment is made to the claimant or the landlord. See Utah Code 59-2-1202

If household income isPercentage of gross rent allowed as a credit$0 — $11,7859.5%$11,786 — $15,7168.5%$15,717 — $19,6437.0%$19,644 — $23,5725.5%$23,573 — $27,5034.0%$27,504 — $31,1983.0%$31,199 — $34,6662.5%