Utah § 59-2a-901 Nondiscretionary tax and tax notice charge deferral for elderly property owners.

Utah Statutes

§ 59-2a-901 — Nondiscretionary tax and tax notice charge deferral for elderly property owners.

Utah·Title 59 Revenue and Taxation·Ch. 59-2a Tax Relief Through Property Tax·Part 59-2a-9 Nondiscretionary Deferral for Elderly Property Owners

(1)An eligible owner may apply for a deferral under this section if:

(1)(a) the eligible owner uses the single-family residence as the eligible owner's primary residence as of January 1 of the year for which the eligible owner applies for the deferral;

(1)(b) with respect to the single-family residence, there are no:

(1)(b)(i) delinquent property taxes;

(1)(b)(ii) delinquent tax notice charges; or

(1)(b)(iii) outstanding penalties, interest, or administrative costs related to a delinquent property tax or a delinquent tax notice charge;

(1)(c) (1)(c)(i) the value of the single-family residence for which the eligible owner applies for the deferral is no greater than the median property value of:

(1)(c)(i)(A) attached single-family residences within the county, if the single-family residence

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(1) An eligible owner may apply for a deferral under this section if:
(1)(a) the eligible owner uses the single-family residence as the eligible owner's primary residence as of January 1 of the year for which the eligible owner applies for the deferral;
(1)(b) with respect to the single-family residence, there are no:
(1)(b)(i) delinquent property taxes;
(1)(b)(ii) delinquent tax notice charges; or
(1)(b)(iii) outstanding penalties, interest, or administrative costs related to a delinquent property tax or a delinquent tax notice charge;
(1)(c) (1)(c)(i) the value of the single-family residence for which the eligible owner applies for the deferral is no greater than the median property value of:
(1)(c)(i)(A) attached single-family residences within the county, if the single-family residence is an attached single-family residence; or
(1)(c)(i)(B) detached single-family residences within the county, if the single-family residence is a detached single-family residence; or
(1)(c)(ii) the eligible owner has owned the single-family residence for a continuous 20-year period as of January 1 of the year for which the eligible owner applies for the deferral; and
(1)(d) the holder of each mortgage or trust deed outstanding on the single-family residence gives written approval of the deferral.
(2) If the conditions in Subsection (1) are satisfied and the applicant complies with the other applicable provisions of this part, a county shall defer the property tax and tax notice charges on an attached single-family residence or a detached single-family residence.
(3) The values described in Subsection (1)(c) are based on the county assessment roll for the county in which the single-family residence is located.
(4) For purposes of Subsection (1)(c)(ii), ownership is considered continuous regardless of whether the single-family residence is transferred between an eligible owner who is an individual and an eligible owner that is a trust.

Utah § 59-2a-901 (Nondiscretionary tax and tax notice charge deferral for elderly property owners.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.