59-2-1801.  Definitions.
     As used in this part:

(1)  “Abatement” means a tax abatement described in Section 59-2-1803.

Terms Used In Utah Code 59-2-1801

  • Abatement: means a tax abatement described in Section 59-2-1803. See Utah Code 59-2-1801
  • 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
  • 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
  • Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
  • 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
    (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

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