Utah § 59-2a-302 Homeowner's credit authorized -- No interest allowed.

Utah Statutes

§ 59-2a-302 — Homeowner's credit authorized -- No interest allowed.

Utah § 59-2a-302

Title 59Revenue and Taxation

Ch. 59-2aTax Relief Through Property Tax

Part 59-2a-3Homeowner's Credit

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Bluebook

Utah Code Ann. § 59-2a-302 (2026).

Text

(1)If a claimant who owns a residence meets the requirements of this part, the claimant's property tax liability for the calendar year is equal to property taxes accrued.

(2)(2)(a) A claimant meeting the requirements of this part and Part 2, Renter's Credit, may claim in any year a renter's credit under Part 2, Renter's Credit, a homeowner's credit as provided under Section 59-2a-305, or both.

(2)(b) If a claimant who owns a residence claims a credit under Subsection (2)(a), the county shall apply the credit against the claimant's property taxes accrued.

(3)Interest is not allowed on any payment made to a claimant under this part.

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(1) If a claimant who owns a residence meets the requirements of this part, the claimant's property tax liability for the calendar year is equal to property taxes accrued.
(2) (2)(a) A claimant meeting the requirements of this part and Part 2, Renter's Credit, may claim in any year a renter's credit under Part 2, Renter's Credit, a homeowner's credit as provided under Section 59-2a-305, or both.
(2)(b) If a claimant who owns a residence claims a credit under Subsection (2)(a), the county shall apply the credit against the claimant's property taxes accrued.
(3) Interest is not allowed on any payment made to a claimant under this part.