2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 18 - Tax Deferral and Tax Abatement › Section 1801 - Definitions.

Effective 5/3/2023
59-2-1801.
Definitions.
As used in this part:
(1) "Abatement" means a tax abatement described in Section 59-2-1803.
(2) "Deferral" means a postponement of a tax due date granted in accordance with Section 59-2-1802 or 59-2-1802.5.
(3) "Eligible owner" means an owner of an attached or a detached single-family residence:
(a)
(i) who is 75 years old or older on or before December 31 of the year in which the individual applies for a deferral under this part;
(ii) whose household income does not exceed 200% of the maximum household income certified to a homeowner's credit described in Section 59-2-1208; and
(iii) whose household liquid resources do not exceed 20 times the amount of property taxes levied on the owner's residence for the preceding calendar year; or
(b) that is a trust described in Section 59-2-1805 if the grantor of the trust is an individual described in Subsection (3)(a).
(4) "Household" means the same as that term is defined in Section 59-2-1202.
(5) "Household income" means the same as that term is defined in Section 59-2-1202.
(6) "Household liquid resources" means the following resources that are not included in an individual's household income and held by one or more members of the individual's household:
(a) cash on hand;
(b) money in a checking or savings account;
(c) savings certificates; and
(d) stocks or bonds.
(7) "Indigent individual" is a poor individual as described in Utah Constitution, Article XIII, Section 3, Subsection (4), who:
(a)
(i) is at least 65 years old; or
(ii) is less than 65 years old and:
(A) the county finds that extreme hardship would prevail on the individual if the county does not defer or abate the individual's taxes; or
(B) the individual has a disability;
(b) has a total household income, as defined in Section 59-2-1202, of less than the maximum household income certified to a homeowner's credit described in Section 59-2-1208;
(c) resides for at least 10 months of the year in the residence that would be subject to the requested abatement or deferral; and
(d) cannot pay the tax assessed on the individual's residence when the tax becomes due.
(8) "Property taxes due" means the taxes due on an indigent individual's property:
(a) for which a county granted an abatement under Section 59-2-1803; and
(b) for the calendar year for which the county grants the abatement.
(9) "Property taxes paid" means an amount equal to the sum of:
(a) the amount of property taxes the indigent individual paid for the taxable year for which the indigent individual applied for the abatement; and
(b) the amount of the abatement the county grants under Section 59-2-1803.
(10) "Relative" means a spouse, child, parent, grandparent, grandchild, brother, sister, parent-in-law, brother-in-law, sister-in-law, nephew, niece, aunt, uncle, first cousin, or a spouse of any of these individuals.
(11) "Residence" means real property where an individual resides, including:
(a) a mobile home, as defined in Section 41-1a-102; or
(b) a manufactured home, as defined in Section 41-1a-102.
Amended by Chapter 354, 2023 General Session