Terms Used In Utah Code > Title 59 > Chapter 2 > Part 18 - Tax Deferral and Tax Abatement

• Abatement: means a tax abatement described in Section 59-2-1803. See Utah Code 59-2-1801
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• County legislative body: means :Utah Code 68-3-12.5
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Deferral: means a postponement of a tax due date granted in accordance with Section 59-2-1802 or 59-2-1802. See Utah Code 59-2-1801
• 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). See Utah Code 59-2-1801 Grantor: The person who establishes a trust and places property into it. Household: means the same as that term is defined in Section 59-2-1202. See Utah Code 59-2-1801 Household income: means the same as that term is defined in Section 59-2-1202. See Utah Code 59-2-1801 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. See Utah Code 59-2-1801 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. See Utah Code 59-2-1801 Lien: A claim against real or personal property in satisfaction of a debt. Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5 Mortgage: The written agreement pledging property to a creditor as collateral for a loan. Person: means :Utah Code 68-3-12.5 Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102 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. See Utah Code 59-2-1801 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. See Utah Code 59-2-1801 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. See Utah Code 59-2-1801 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. See Utah Code 59-2-1801 Residential property: includes : (i)  except as provided in Subsection (34)(b)(ii), includes household furnishings, furniture, and equipment if the household furnishings, furniture, and equipment are: (A)  used exclusively within a dwelling unit that is the primary residence of a tenant; and (B)  owned by the owner of the dwelling unit that is the primary residence of a tenant; and (ii)  if the county assessor determines that the property will be used for residential purposes as a primary residence: (A)  property under construction; or (B)  unoccupied property. See Utah Code 59-2-102