Utah Code 59-2-1804. Application for tax deferral or tax abatement
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Terms Used In Utah Code 59-2-1804
- Abatement: means a tax abatement described in Section
59-2-1803 . See Utah Code 59-2-1801 - Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Deferral: means a postponement of a tax due date or a tax notice charge granted in accordance with Section
59-2-1802 ,Utah Code 59-2-1801 - Household: means the same as that term is defined in Section
59-2-1202 . See Utah Code 59-2-1801 - Indigent individual: means a poor individual as described in Utah Constitution, Article XIII, Section 3, Subsection (4), who:(7)(a)(7)(a)(i) is at least 65 years old; or(7)(a)(ii) is less than 65 years old and:(7)(a)(ii)(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(7)(a)(ii)(B) the individual has a disability;(7)(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 Section59-2-1208 ;(7)(c) resides for at least 10 months of the year in the residence that would be subject to the requested abatement or deferral; and(7)(d) cannot pay the tax assessed on the individual's residence when the tax becomes due. See Utah Code 59-2-1801- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- Residence: means real property where an individual resides, including:
(12)(a) a mobile home, as defined in Section41-1a-102 ; or(12)(b) a manufactured home, as defined in Section41-1a-102 . See Utah Code 59-2-1801(1)(a) Except as provided in Subsection (1)(b) or (2), 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.(1)(b) If a county finds good cause exists, the county may extend until December 31 the deadline described in Subsection (1)(a).(1)(c) An indigent individual may apply and potentially qualify for deferral, abatement, or both.(2)(2)(a) A county shall extend the default application deadline by one additional year if the applicant had been approved for a deferral under this part in the prior year; or(2)(b) the county determines that:(2)(b)(i) the applicant or a member of the applicant’s immediate family had an illness or injury that prevented the applicant from filing the application on or before the default application deadline;(2)(b)(ii) a member of the applicant’s immediate family died during the calendar year of the default application deadline;(2)(b)(iii) the failure of the applicant to file the application on or before the default application deadline was beyond the reasonable control of the applicant; or(2)(b)(iv) denial of an application would be unjust or unreasonable.(3)(3)(a) An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral or abatement.(3)(b) For an application for a deferral under Section 59-2-1802.5, the requirements described in Subsection (3)(a) include:(3)(b)(i) proof that the applicant resides at the single-family residence for which the applicant seeks the deferral;(3)(b)(ii) proof of age; and(3)(b)(iii) proof of household income.(4) Both spouses shall sign an application if the application seeks a deferral or abatement on a residence:(4)(a) in which both spouses reside; and(4)(b) that the spouses own as joint tenants.(5) 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.(6) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.