| (1) |
Terms Used In Utah Code 59-2-1202- Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
- 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- Contract: A legal written agreement that becomes binding when signed.
- 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.
- Grantor: The person who establishes a trust and places property into it.
- 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- Land: includes :Utah Code 68-3-12.5
- Lien: A claim against real or personal property in satisfaction of a debt.
- owned: includes a vendee in possession under a land contract or one or more joint tenants or tenants in common. See Utah Code 59-2-1202
- Personal property: All property that is not real property.
- Personal property: includes :
| (a) | every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement; |
| (b) | any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement; |
| (e) | outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- property taxes accrued: includes taxes imposed on both the land upon which the home is situated and on the structure of the home itself, whether classified as real property or personal property taxes. See Utah Code 59-2-1202
- Qualifying trust: means a trust holding title to real or tangible personal property for which an individual:
| (a) | makes a claim under this part; |
| (b) | proves to the satisfaction of the county that title to the portion of the trust will revest in the individual upon the exercise of a power:| (i) | by:| (A) | the individual as grantor, trustor, settlor, or in another similar role of the trust; |
| (B) | a nonadverse party; or |
| (C) | both the individual and a nonadverse party; and |
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| (ii) | regardless of whether the power is a power: |
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| (c) | is obligated to pay the taxes on that portion of the trust property beginning January 1 of the year the individual makes the claim. See Utah Code 59-2-1202- 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- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
- unit: refers to the parcel of property covered by a single tax statement of which the residence is a part. See Utah Code 59-2-1202
- United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
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| (a) |
“Claimant” means a homeowner or renter who:
| (i) |
files a claim under this part for a residence; |
| (ii) |
is domiciled in this state for the entire calendar year for which a claim for relief is filed under this part; and |
| (iii) |
on or before December 31 of the year for which a claim for relief is filed under this part, is:
| (A) |
66 years old or older if the individual was born on or before December 31, 1959; or |
| (B) |
67 years old or older if the individual was born on or after January 1, 1960. |
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| (b) |
Notwithstanding Subsection (1)(a), “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. |
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| (c) |
If two or more individuals of a household are able to meet the qualifications for a claimant, they may determine among them as to who the claimant shall be, but if they are unable to agree, the matter shall be referred to the county legislative body for a determination of the claimant of an owned residence and to the commission for a determination of the claimant of a rented residence. |
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| (2) |
“Consumer price index housing” means the Consumer Price Index – All Urban Consumers, Housing United States Cities Average, published by the Bureau of Labor Statistics of the United States Department of Labor. |
| (3) |
| (a) |
“Gross rent” means rent actually paid in cash or its equivalent solely for the right of occupancy, at arm’s-length, of a residence, exclusive of charges for any utilities, services, furniture, furnishings, or personal appliances furnished by the landlord as a part of the rental agreement. |
| (b) |
If a claimant occupies two or more residences in the year, “gross rent” means the total rent paid for the residences during the one-year period for which the renter files a claim under this part. |
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| (4) |
| (a) |
“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. |
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| (b) |
“Homeowner” does not include:
| (i) |
if a residence is owned by any type of entity other than a qualifying trust, an individual who holds an ownership interest in that entity; or |
| (ii) |
an individual who is listed on a deed of a residence along with an entity other than a qualifying trust. |
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| (5) |
“Homeowner’s credit” means a credit against a claimant’s property tax liability. |
| (6) |
“Household” means the association of individuals who live in the same dwelling, sharing the dwelling’s furnishings, facilities, accommodations, and expenses. |
| (7) |
| (a) |
Except as provided in Subsection (7)(b), “household income” means all income received by all members of a claimant’s household in:
| (i) |
for a claimant who owns a residence, the calendar year preceding the calendar year in which property taxes are due; or |
| (ii) |
for a claimant who rents a residence, the year for which a claim is filed. |
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| (b) |
“Household income” does not include income received by a member of a claimant’s household who is:
| (i) |
under the age of 18; or |
| (ii) |
a parent or a grandparent, through blood, marriage, or adoption, of the claimant or the claimant’s spouse. |
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| (8) |
| (a) |
“Income” means the sum of:
| (i) |
federal adjusted gross income as defined in Section 62, Internal Revenue Code; and |
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| (b) |
“Income” does not include:
| (i) |
aid, assistance, or contributions from a tax-exempt nongovernmental source; |
| (iii) |
relief in kind supplied by a public or private agency; |
| (iv) |
relief provided under this part or 18; or |
| (v) |
Social Security Disability Income payments received under the Social Security Act. |
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| (9) |
“Nontaxable income” means amounts excluded from adjusted gross income under the Internal Revenue Code, including:
| (b) |
loss carry forwards claimed during the taxable year in which a claimant files for relief under this part or 18; |
| (c) |
depreciation claimed pursuant to the Internal Revenue Code by a claimant on the residence for which the claimant files for relief under this part or 18; |
| (d) |
support money received; |
| (e) |
nontaxable strike benefits; |
| (f) |
cash public assistance or relief; |
| (g) |
the gross amount of a pension or annuity, including benefits under the Railroad Retirement Act of 1974, 45 U.S.C. § 231 et seq., and veterans disability pensions; |
| (h) |
except for payments described in Subsection (8)(b)(v), payments received under the Social Security Act; |
| (i) |
state unemployment insurance amounts; |
| (j) |
nontaxable interest received from any source; |
| (k) |
workers’ compensation; |
| (l) |
the gross amount of “loss of time” insurance; and |
| (m) |
voluntary contributions to a tax-deferred retirement plan. |
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| (10) |
| (a) |
“Property taxes accrued” means property taxes, exclusive of special assessments, delinquent interest, and charges for service, levied on 35% of the fair market value, as reflected on the assessment roll, of a claimant’s residence in this state. |
| (b) |
For a mobile home, “property taxes accrued” includes taxes imposed on both the land upon which the home is situated and on the structure of the home itself, whether classified as real property or personal property taxes. |
| (c) |
The relief described in Subsection (10)(a) constitutes:
| (i) |
a tax abatement for the poor in accordance with Utah Constitution, Article XIII, Section 3; and |
| (ii) |
the residential exemption provided for in Section 59-2-103. |
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| (d) |
For purposes of this Subsection (10), property taxes accrued are levied on the lien date. |
| (e) |
When a household owns and occupies two or more different residences in this state in the same calendar year, and neither residence is acquired or sold during the calendar year for which relief is claimed under this part, property taxes accrued shall relate only to the residence occupied on the lien date by the household as the household’s principal place of residence. |
| (f) |
| (i) |
If a residence is an integral part of a large unit such as a farm or a multipurpose or multidwelling building, property taxes accrued shall be calculated on the percentage that the value of the residence is of the total value of the unit. |
| (ii) |
For purposes of this Subsection (10)(f), “unit” refers to the parcel of property covered by a single tax statement of which the residence is a part. |
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| (11) |
“Qualifying trust” means a trust holding title to real or tangible personal property for which an individual:
| (a) |
makes a claim under this part; |
| (b) |
proves to the satisfaction of the county that title to the portion of the trust will revest in the individual upon the exercise of a power:
| (i) |
by:
| (A) |
the individual as grantor, trustor, settlor, or in another similar role of the trust; |
| (B) |
a nonadverse party; or |
| (C) |
both the individual and a nonadverse party; and |
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| (ii) |
regardless of whether the power is a power:
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| (c) |
is obligated to pay the taxes on that portion of the trust property beginning January 1 of the year the individual makes the claim. |
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| (12) |
| (a) |
“Rental assistance payment” means any payment that:
| (i) |
is made by a:
| (B) |
charitable organization; or |
| (C) |
religious organization; and |
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| (ii) |
is specifically designated for the payment of rent of a claimant:
| (A) |
for the calendar year for which the claimant seeks a renter’s credit under this part; and |
| (B) |
regardless of whether the payment is made to the claimant or the landlord. |
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| (13) |
| (a) |
| (i) |
“Residence” means the dwelling in this state, whether owned or rented, and so much of the land surrounding the dwelling, not exceeding one acre, as is reasonably necessary for use of the dwelling as a home. |
| (ii) |
“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. |
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| (b) |
“Residence” does not include personal property such as furniture, furnishings, or appliances. |
| (c) |
For purposes of this Subsection (13), “owned” includes a vendee in possession under a land contract or one or more joint tenants or tenants in common. |
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Amended by Chapter 391, 2021 General Session
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