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Utah Code
2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 2a - Tax Relief Through Property Tax
Part 9 - Nondiscretionary Deferral for Elderly Property Owners
Section 902 - Application -- Rulemaking authority.
Universal Citation:
UT Code § 59-2a-902 (2025)
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Effective 1/1/2026
59-2a-902. Application -- Rulemaking authority.
Enacted by Chapter 172, 2025 General Session
59-2a-902. Application -- Rulemaking authority.
- (1)
- (a)Except as provided in Section 59-2a-108 or Subsection (2), an applicant for deferral for the current tax year shall annually file an application on or before September 1 with the county in which the applicant's property is located.
- (b)An indigent individual may apply and potentially qualify for deferral under Part 7, Discretionary Deferral, or Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, an abatement, or both.
- (2)A county shall extend the September 1 application deadline by one additional year if:
- (a)the applicant had been approved for a deferral under this part in the prior year; or
- (b)the county determines that:
- (i)the applicant or a member of the applicant's immediate family had an illness or injury that prevented the applicant from filing the application on or before the September 1 application deadline;
- (ii)a member of the applicant's immediate family died during the calendar year of the September 1 application deadline;
- (iii)the failure of the applicant to file the application on or before the September 1 application deadline was beyond the reasonable control of the applicant; or
- (iv)denial of an application would be unjust or unreasonable.
- (3)
- (a)An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral.
- (b)The requirements described in Subsection (3)(a) include:
- (i)proof that the applicant resides at the single-family residence for which the applicant seeks the deferral;
- (ii)proof of age; and
- (iii)proof of household income.
- (4)Both spouses shall sign an application if the application seeks a deferral on a residence:
- (a)in which both spouses reside; and
- (b)that the spouses own as joint tenants.
- (5)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.
Enacted by Chapter 172, 2025 General Session
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