Utah § 59-2a-102 Right to file claim -- Death of claimant.

Utah Statutes

§ 59-2a-102 — Right to file claim -- Death of claimant.

Utah § 59-2a-102

Title 59Revenue and Taxation

Ch. 59-2aTax Relief Through Property Tax

Part 59-2a-1General Provisions

This text of Utah § 59-2a-102 (Right to file claim -- Death of claimant.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-2a-102 (2026).

Text

(1)(1)(a) The right to file a claim under this chapter is personal to the individual eligible to file the claim.

(1)(b) The right to file a claim does not survive the death of the individual eligible to file the claim.

(1)(c) The right to file a claim may be exercised on behalf of an individual eligible to file the claim by:

(1)(c)(i) a legal guardian; or

(1)(c)(ii) an attorney-in-fact.

(2)(2)(a) If an individual dies after having filed a timely claim, the county or the commission shall disburse the amount of the claim to another member of the household as determined by the commission by rule.

(2)(b) If the individual described in Subsection (2)(a) was the only member of the household, the county or the commission may pay the claim to the executor or administrator, except that if neither

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(1) (1)(a) The right to file a claim under this chapter is personal to the individual eligible to file the claim.
(1)(b) The right to file a claim does not survive the death of the individual eligible to file the claim.
(1)(c) The right to file a claim may be exercised on behalf of an individual eligible to file the claim by:
(1)(c)(i) a legal guardian; or
(1)(c)(ii) an attorney-in-fact.
(2) (2)(a) If an individual dies after having filed a timely claim, the county or the commission shall disburse the amount of the claim to another member of the household as determined by the commission by rule.
(2)(b) If the individual described in Subsection (2)(a) was the only member of the household, the county or the commission may pay the claim to the executor or administrator, except that if neither an executor or administrator is appointed and qualified within two years of the filing of the claim, the amount of the claim escheats to the state.
(3) If the individual is the grantor, trustor, or settlor of or holds another similar role in a qualifying trust and the individual meets the requirements of one or more parts of this chapter, the individual may claim the portion of the credit and be treated as the owner of that portion of the property held in trust.
(4) The relief described in Subsection 59-2a-101(21)(a) is in addition to any other exemption or reduction for which a homeowner may be eligible, including the homeowner's credit provided for in Section 59-2a-305.