Utah Statutes
§ 59-2a-401 — Tax abatement for indigent individuals -- Maximum amount.
Utah § 59-2a-401
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-2aTax Relief Through Property Tax
Part 59-2a-4Abatement for Indigent Individuals
This text of Utah § 59-2a-401 (Tax abatement for indigent individuals -- Maximum amount.) 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-401 (2026).
Text
In accordance with this part, a county may remit or abate the taxes of an indigent individual:
(1)if the indigent individual owned the property as of January 1 of the year for which the county remits or abates the taxes; and
(2)in an amount not more than the lesser of:
(2)(a) the amount provided as a homeowner's credit for the lowest household income bracket as described in Section 59-2a-305; or
(2)(b) 50% of the total tax levied for the indigent individual for the current year.
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Legislative History
Renumbered and Amended by Chapter 172, 2025 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-2a-401, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2a-401.