Utah Code 59-2-1220. Extension of time for filing application — County authority to make refunds

59-2-1220. Extension of time for filing application — County authority to make refunds.

(1)	The commission or a county may extend the time for filing an application until December 31 of the year the application is required to be filed, if the commission or county finds that good cause exists to extend the deadline.

Terms Used In Utah Code 59-2-1220

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;

(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

Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102

(2)

(a)

For purposes of this Subsection (2):

(i)	“Abatement” means the amount of property taxes accrued that constitutes a tax abatement for the poor in accordance with Subsection 59-2-1202(10).

(ii)	“Credit” means a homeowner‘s credit or renter’s credit authorized by this part.

(iii)

“Property taxes due” means the taxes due on a claimant‘s property:

(A)	for which the county or the commission grants an abatement or a credit; and

(B)	for the calendar year for which the abatement or credit is granted.

(iv)

“Property taxes paid” is an amount equal to the sum of:

(A)	the amount of the property taxes paid for the taxable year for which the claimant is applying for the abatement or credit; and

(B)	the amount of the abatement or credit the county or the commission grants.

(b)	A county or the commission granting an abatement or a credit to a claimant shall refund to that claimant an amount equal to the amount by which the claimant’s property taxes paid exceed the claimant’s property taxes due, if that amount is $1 or more.

Amended by Chapter 391, 2021 General Session

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