§ 59-2a-402 — Application -- Rulemaking.

Utah § 59-2a-402

• Jurisdiction: Utah
• Title 59: Revenue and Taxation
• Ch. 59-2a: Tax Relief Through Property Tax
• Part 59-2a-4: Abatement for Indigent Individuals

Text

(1) (1)(a) Except as provided in Section 59-2a-108 or Subsection (2), an applicant for 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) An indigent individual may apply and potentially qualify for deferral under Part 7, Discretionary Deferral, Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, or Part 9, Nondiscretionary Abatement for Elderly Property Owners, abatement, or both.
(2) A county shall extend the September 1 application deadline by one additional year if the county determines that:
(2)(a) 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 September 1 application deadline;
(2)(b) a member of the applicant's immediate family died during the calendar year of the September 1 application deadline;
(2)(c) the failure of the applicant to file the application on or before the September 1 application deadline was beyond the reasonable control of the applicant; or
(2)(d) denial of an application would be unjust or unreasonable.
(3) An applicant shall include in an application a signed statement that describes the eligibility of the applicant for abatement.
(4) Both spouses shall sign an application if the application seeks an abatement on a residence:
(4)(a) in which both spouses reside; and
(4)(b) that the spouses own as joint tenants.
(5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.

Legislative History

Renumbered and Amended by Chapter 172, 2025 General Session