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Utah Code Title 59. Revenue and Taxation § 59-2-1804. Application for tax deferral or tax abatement

Current as of January 01, 2025 | Updated by Findlaw Staff

(1)(a) Except as provided in Subsection (1)(b) or (2), an applicant for deferral or abatement 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.

(b) If a county finds good cause exists, the county may extend until December 31 the deadline described in Subsection (1)(a).

(c) An indigent individual may apply and potentially qualify for deferral, abatement, or both.

(2)(a) A county shall extend the default application deadline by one additional year if the applicant had been approved for a deferral under this part in the prior year; or

(b) the county determines that:

(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 default application deadline;

(ii) a member of the applicant's immediate family died during the calendar year of the default application deadline;

(iii) the failure of the applicant to file the application on or before the default application deadline was beyond the reasonable control of the applicant; or

(iv) denial of an application would be unjust or unreasonable.

(3)(a) An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral or abatement.

(b) For an application for a deferral under Section 59-2-1802.5, the requirements described in Subsection (3)(a) include:

(i) proof that the applicant resides at the single-family residence for which the applicant seeks the deferral;

(ii) proof of age; and

(iii) proof of household income.

(4) Both spouses shall sign an application if the application seeks a deferral or abatement on a residence:

(a) in which both spouses reside; and

(b) that the spouses own as joint tenants.

(5) If an applicant is dissatisfied with a county's decision on the applicant's application for deferral or abatement, the applicant may appeal the decision to the commission in accordance with Section 59-2-1006.

(6) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-1804. Application for tax deferral or tax abatement - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-1804/

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