Terms Used In Utah Code > Title 59 > Chapter 2 > Part 18 - Tax Deferral and Tax Abatement

• 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.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• County legislative body: means :
       (8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
       (8)(b) the county council, in the county executive-council optional form of government authorized by Section 17-52a-203; and
       (8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
• Deed: The legal instrument used to transfer title in real property from one person to another.
• 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
• Eligible owner: means an owner of an attached or a detached single-family residence:
       (3)(a)

            (3)(a)(i) 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;

            (3)(a)(ii) 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

            (3)(a)(iii) 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; or
       (3)(b) that is a trust described in Section 59-2-1805 if the grantor of the trust is an individual described in Subsection (3)(a). See Utah Code 59-2-1801
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Fair market value: means the amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts. See Utah Code 59-2-102
• Grantor: The person who establishes a trust and places property into it.
• Household: means the same as that term is defined in Section 59-2-1202. See Utah Code 59-2-1801
• Household income: means the same as that term is defined in Section 59-2-1202. See Utah Code 59-2-1801
• 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:
       (6)(a) cash on hand;
       (6)(b) money in a checking or savings account;
       (6)(c) savings certificates; and
       (6)(d) stocks or bonds. See Utah Code 59-2-1801
• Improvement: includes :
            (18)(b)(i) an accessory to an item described in Subsection (18)(a) if the accessory is:

                 (18)(b)(i)(A) essential to the operation of the item described in Subsection (18)(a); and

                 (18)(b)(i)(B) installed solely to serve the operation of the item described in Subsection (18)(a); and
            (18)(b)(ii) an item described in Subsection (18)(a) that is temporarily detached from the land for repairs and remains located on the land. See Utah Code 59-2-102
• 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 Section 59-2-1208;
       (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
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Person: means :
       (24)(a) an individual;
       (24)(b) an association;
       (24)(c) an institution;
       (24)(d) a corporation;
       (24)(e) a company;
       (24)(f) a trust;
       (24)(g) a limited liability company;
       (24)(h) a partnership;
       (24)(i) a political subdivision;
       (24)(j) a government office, department, division, bureau, or other body of government; and
       (24)(k) any other organization or entity. See Utah Code 68-3-12.5
• Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
• Property taxes due: means the taxes due on an indigent individual's property:
       (8)(a) for which a county granted an abatement under Section 59-2-1803; and
       (8)(b) for the calendar year for which the county grants the abatement. See Utah Code 59-2-1801
• Property taxes paid: means an amount equal to the sum of:
       (9)(a) the amount of property taxes the indigent individual paid for the taxable year for which the indigent individual applied for the abatement; and
       (9)(b) the amount of the abatement the county grants under Section 59-2-1803. See Utah Code 59-2-1801
• Qualifying increase: means a valuation that is equal to or more than 150% higher than the previous year's valuation for property that:
       (10)(a) is county assessed; and
       (10)(b) on or after January 1 of the previous year and before January 1 of the current year has not had:

            (10)(b)(i) a physical improvement if the fair market value of the physical improvement increases enough to result in the valuation increase solely as a result of the physical improvement;

            (10)(b)(ii) a zoning change if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the zoning change; or

            (10)(b)(iii) a change in the legal description of the real property, if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the change in the legal description of the real property. See Utah Code 59-2-1801
• real property: includes :
       (32)(a) the possession of, claim to, ownership of, or right to the possession of land;
       (32)(b) all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and
       (32)(c) improvements. See Utah Code 59-2-102
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• 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. See Utah Code 59-2-1801
• Residence: means real property where an individual resides, including:
       (12)(a) a mobile home, as defined in Section 41-1a-102; or
       (12)(b) a manufactured home, as defined in Section 41-1a-102. See Utah Code 59-2-1801
• Residential property: includes :
            (34)(b)(i) except as provided in Subsection (34)(b)(ii), includes household furnishings, furniture, and equipment if the household furnishings, furniture, and equipment are:

                 (34)(b)(i)(A) used exclusively within a dwelling unit that is the primary residence of a tenant; and

                 (34)(b)(i)(B) owned by the owner of the dwelling unit that is the primary residence of a tenant; and
            (34)(b)(ii) if the county assessor determines that the property will be used for residential purposes as a primary residence:

                 (34)(b)(ii)(A) property under construction; or

                 (34)(b)(ii)(B) unoccupied property. See Utah Code 59-2-102
• Tax notice charge: means the same as that term is defined in Section Utah Code 59-2-1801