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 § 59-2a-901

Title 59Revenue and Taxation

Ch. 59-2aTax Relief Through Property Tax

Part 59-2a-9Nondiscretionary Deferral for Elderly Property Owners

This text of Utah § 59-2a-901 (Nondiscretionary tax and tax notice charge deferral for elderly property owners.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-2a-901 (2026).

Text

(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.