| (1) |
Terms Used In Utah Code 59-2-1206- claimant: includes a surviving spouse:
| (i) | regardless of:| (A) | the age of the surviving spouse; or |
| (B) | the age of the deceased spouse at the time of death; |
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| (ii) | if the surviving spouse meets the requirements of this part except for the age requirement; |
| (iii) | if the surviving spouse is part of the same household of the deceased spouse at the time of death of the deceased spouse; and |
| (iv) | if the surviving spouse is unmarried at the time the surviving spouse files the claim. See Utah Code 59-2-1202- Homeowner: means :
| (i) | an individual whose name is listed on the deed of a residence; or |
| (ii) | if a residence is owned in a qualifying trust, an individual who is a grantor, trustor, or settlor or holds another similar role in the trust. See Utah Code 59-2-1202- Household: means the association of individuals who live in the same dwelling, sharing the dwelling's furnishings, facilities, accommodations, and expenses. See Utah Code 59-2-1202
- Income: means the sum of:
| (i) | federal adjusted gross income as defined in Section 62, Internal Revenue Code; and |
| (ii) | nontaxable income. See Utah Code 59-2-1202- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- Residence: includes a dwelling that is:
| (A) | a part of a multidwelling or multipurpose building and a part of the land upon which the multidwelling or multipurpose building is built; and |
| (B) | a mobile home or houseboat. See Utah Code 59-2-1202 |
| (a) |
A claimant applying for a homeowner’s credit shall file annually an application for the credit with the county in which the residence for which the claimant is seeking a homeowner’s credit is located before September 1. |
| (b) |
The application under this section shall:
| (i) |
be on forms provided by the county that meet the requirements of Section 59-2-1211; and |
| (ii) |
include a household income statement signed by the claimant stating that:
| (A) |
the income statement is correct; and |
| (B) |
the claimant qualifies for the credit. |
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| (c) |
| (i) |
Subject to Subsection (1)(c)(ii), a county shall apply the credit in accordance with this section and Section 59-2-1207 for the year in which the claimant applies for a homeowner’s credit if the claimant meets the criteria for obtaining a homeowner’s credit as provided in this part. |
| (ii) |
A homeowner’s credit under this part may not exceed the claimant’s property tax liability for the residence for the year in which the claimant applies for a homeowner’s credit under this part. |
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| (d) |
A claimant may qualify for a homeowner’s credit under this part regardless of whether the claimant owes delinquent property taxes. |
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| (2) |
| (a) |
| (i) |
The county shall compile a list of claimants and the homeowner’s credits granted to the claimants for purposes of obtaining payment from the General Fund for the amount of credits granted. |
| (ii) |
A county may not obtain payment from the General Fund for the amount described in Subsection 59-2-1202(10). |
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| (b) |
Upon certification by the commission the payment for the credits under this Subsection (2) shall be made to the county on or before January 1 if the list of claimants and the credits granted are received by the commission on or before November 30 of the year in which the credits under this part are granted. |
| (c) |
If the commission does not receive the list under this Subsection (2) on or before November 30, payment shall be made within 30 days of receipt of the list of claimants and credits from the county. |
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Amended by Chapter 391, 2021 General Session
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