| (1) |
In accordance with this part, a county may remit or abate the taxes of an indigent individual:
Terms Used In Utah Code 59-2-1803- Abatement: means a tax abatement described in Section 59-2-1803. See Utah Code 59-2-1801
- Household: means the same as that term is defined in Section 59-2-1202. 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; |
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| (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
- 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 |
| (a) |
if the indigent individual owned the property as of January 1 of the year for which the county remits or abates the taxes; and |
| (b) |
in an amount not more than the lesser of:
| (i) |
the amount provided as a homeowner’s credit for the lowest household income bracket as described in Section 59-2-1208; or |
| (ii) |
50% of the total tax levied for the indigent individual for the current year. |
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| (2) |
A county that grants an abatement to an indigent individual shall refund to the indigent individual an amount that is equal to the amount by which the indigent individual’s property taxes paid exceed the indigent individual’s property taxes due, if the amount is at least $1. |
Amended by Chapter 471, 2023 General Session
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