§ 59-2a-702 — Application -- Rulemaking authority.

Utah § 59-2a-702

• Jurisdiction: Utah
• Title 59: Revenue and Taxation
• Ch. 59-2a: Tax Relief Through Property Tax
• Part 59-2a-7: Discretionary Deferral

Text

(1) (1)(a) Except as provided in Section 59-2a-108 or Subsection (2), an applicant for deferral 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 this part, Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, or Part 9, Nondiscretionary Deferral for Elderly Property Owners, an abatement, or both.
(2) A county shall extend the September 1 application deadline by one additional year if:
(2)(a) the applicant had been approved for a deferral under this part in the prior year; or
(2)(b) the county determines that:
(2)(b)(i) 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)(ii) a member of the applicant's immediate family died during the calendar year of the September 1 application deadline;
(2)(b)(iii) 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)(b)(iv) 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 deferral.
(4) Both spouses shall sign an application if the application seeks a deferral or 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

Enacted by Chapter 172, 2025 General Session