§ 59-2a-801 — Nondiscretionary property tax and tax notice charge deferral for property with qualifying increase.

Utah § 59-2a-801

• Jurisdiction: Utah
• Title 59: Revenue and Taxation
• Ch. 59-2a: Tax Relief Through Property Tax
• Part 59-2a-8: Nondiscretionary Deferral for Property with Qualifying Increase

Text

(1) A county shall grant a deferral for any real property if an owner of the property:
(1)(a) applies for a property tax deferral on or before the date provided in Section 59-2a-802; and
(1)(b) has a qualifying increase for the calendar year that begins on January 1, 2023, or January 1, 2024.
(2) (2)(a) The period of deferral is five years.
(2)(b) The property owner shall pay 20% of the taxes and tax notice charges due during each year of the five-year deferral period.
(2)(c) A county shall grant a separate five-year deferral period if an owner has a qualifying increase for both the calendar year that begins on January 1, 2023, and the calendar year that begins on January 1, 2024.
(3) (3)(a) Taxes and tax notice charges deferred under this part accumulate as a lien against the real property.
(3)(b) A lien described in this Subsection (3) has the same legal status as a lien described in Section 59-2-1325.
(3)(c) To release the lien described in this Subsection (3), an owner shall pay the total amount subject to the lien on or before the earlier of:
(3)(c)(i) the day on which the five-year deferral period ends; or
(3)(c)(ii) the day the owner sells or otherwise disposes of the real property.
(3)(d) When the deferral period ends:
(3)(d)(i) the lien becomes due and subject to the collection procedures described in Section 59-2-1331; and
(3)(d)(ii) the date of levy is the date that the deferral period ends.
(4) (4)(a) Notwithstanding Section 59-2-1331, a county may not impose a penalty or interest during the period of deferral.
(4)(b) If the property owner does not make all deferred payments before the day on which the five-year deferral period ends, the county may assess a penalty or interest in accordance with Section 59-2-1331 on the unpaid amount.
(5) (5)(a) If a county grants an owner more than one deferral for the same property, the county is not required to submit for recording more than one lien.
(5)(b) Each subsequent deferral relates back to the date of the initial lien filing.
(6) (6)(a) For each property for which the county grants a deferral, the county treasurer shall maintain a record that is an itemized account of the total amount of deferred property taxes and deferred tax notice charges subject to the lien.
(6)(b) The record described in this Subsection (6) is the official record of the amount of the lien.
(7) For a property that has a qualifying increase for the calendar year that begins on January 1, 2023, or January 1, 2024, a county assessor shall include with the notice provided in accordance with Section 59-2-919.1 for the calendar year that begins on January 1, 2024, a notice informing the owner of record of:
(7)(a) (7)(a)(i) for a property that has a qualifying increase for the calendar year that begins on January 1, 2023, the option to file an appeal under the extended period described in Section 59-2-1004.1; or
(7)(a)(ii) for a property that has a qualifying increase for the calendar year that begins on January 1, 2024, the option to file an appeal under Section 59-2-1004;
(7)(b) instructions for filing an appeal;
(7)(c) the option to apply for a deferral in accordance with this section; and
(7)(d) the ability of the county to waive any penalty or interest assessed in accordance with Section 59-2-1331.

Legislative History

Renumbered and Amended by Chapter 172, 2025 General Session