Utah Statutes
§ 59-2a-802 — Application -- Rulemaking authority.
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
(1)The owner of the property shall apply for a deferral on or before the later of:
(1)(a) June 30, 2025; or
(1)(b) if an appeal of valuation or equalization of a property described in Subsection 59-2a-801(1) is filed with a county board of equalization, the commission, or a court of competent jurisdiction, 30 days after the day on which the county board of equalization, the commission, or a court of competent jurisdiction issues a final, unappealable judgment or order.
(2)An indigent individual may apply and potentially qualify for deferral under this part, Part 7, Discretionary Deferral, or Part 9, Nondiscretionary Deferral for Elderly Property Owners, an abatement, or both.
(3)An applicant shall include in an application a signed statement that describes the eligibility of the applica
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Legislative History
Enacted 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.