Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 221 (2018GS)

Sponsor

Sen. Henderson, D.

Final action

Governor Signed 3/19/2018

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• provides an appeal process for a property owner dissatisfied with a county's decision on the property owner's application for an abatement or deferral of property tax for a poor person; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

PROPERTY TAX ABATEMENT FOR INDIGENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Deidre M. Henderson
House Sponsor: 
Jefferson Moss
LONG TITLE
General Description:
This bill provides a process to appeal a county's decision on a property owner's
application for a property tax abatement or deferral for a poor person.
Highlighted Provisions:
This bill:
▸ provides an appeal process for a property owner dissatisfied with a county's decision
on the property owner's application for an abatement or deferral of property tax for a
poor person; and
▸ makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-2-1109
, as last amended by Laws of Utah 2013, Chapters 19 and 278
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-1109
 is amended to read:
59-2-1109.
Indigent persons -- Deferral or abatement -- Application -- County
authority to make refunds -- Appeal.
(1) A person under the age of 65 years is not eligible for a deferral or abatement
provided for poor people under Sections 
59-2-1107
 and 
59-2-1108
 unless:
(a) the county finds that extreme hardship would prevail if [
the grants
] 
a deferral or
abatement
 were not made; or
(b) the person has a disability.
(2) (a) An application for the deferral or abatement shall be filed on or before
September 1 with the county in which the property is located.
(b) The application shall include a signed statement setting forth the eligibility of the
applicant for the deferral or abatement.
(c) Both [
husband and wife
] 
spouses
 shall sign the application if the [
husband and
wife
] 
spouses
 seek a deferral or abatement on a residence:
(i) in which [
they
] both 
spouses
 reside; and
(ii) [
which they
] 
that the spouses
 own as joint tenants.
(d) A county may extend the deadline for filing under Subsection [
(2)
] 
(3)
(a) until
December 31 if the county finds that good cause exists to extend the deadline.
(3) (a) For purposes of this Subsection (3):
(i) "Property taxes due" means the taxes due on a person's property:
(A) for which 
the county grants
 an abatement [
is granted by a county
] under Section
59-2-1107
; and
(B) for the calendar year for which the 
county grants the
 abatement [
is granted
].
(ii) "Property taxes paid" is an amount equal to the sum of:
(A) the amount of the property taxes the person paid for the taxable year for which the
person is applying for the abatement; and
(B) the amount of the abatement the county grants under Section 
59-2-1107
.
(b) A county granting an abatement to a person under Section 
59-2-1107
 shall refund
to that person an amount equal to the amount by which the person's property taxes paid exceed
the person's property taxes due, if that amount is $1 or more.
(4) For purposes of this section:
(a) a poor person is any person:
(i) whose total household income as defined in Section 
59-2-1202
 is less than the
maximum household income certified to a homeowner's credit under Subsection 
59-2-1208
(1);
(ii) who resides for not less than 10 months of each year in the residence for which the
tax relief, deferral, or abatement is requested; and
(iii) who is unable to meet the tax assessed on the person's real property that is
residential property as the tax becomes due; and
(b) "residence" includes a mobile home as defined under Section 
70D-2-102
.
(5) If the claimant is the grantor of a trust holding title to real or tangible personal
property on which an abatement or deferral is claimed, the claimant may claim the portion of
the abatement or deferral under Section 
59-2-1107
 or 
59-2-1108
 and be treated as the owner of
that portion of the property held in trust for which the claimant proves to the satisfaction of the
county that:
(a) title to the portion of the trust will revest in the claimant upon the exercise of a
power:
(i) by:
(A) the claimant as grantor of the trust;
(B) a nonadverse party; or
(C) both the claimant and a nonadverse party; and
(ii) regardless of whether the power is a power:
(A) to revoke;
(B) to terminate;
(C) to alter;
(D) to amend; or
(E) to appoint;
(b) the claimant is obligated to pay the taxes on that portion of the trust property
beginning January 1 of the year the claimant claims the abatement or deferral; and
(c) the claimant meets the requirements under this part for the abatement or deferral.
(6) The commission shall adopt rules to implement this section.
(7) Any poor person may qualify for:
(a) the deferral of taxes under Section 
59-2-1108
;
(b) if the person meets the [
requisites
] 
requirements
 of this section, [
for
] the abatement
of taxes under Section 
59-2-1107
; or
(c) both:
(i) the deferral described in Subsection (7)(a); and
(ii) the abatement described in Subsection (7)(b).
(8) Any property owner dissatisfied with a county's decision regarding a property
owner's application for a deferral or abatement under Section 
59-2-1107
 or 
59-2-1108
 may
appeal to the commission under Section 
59-2-1006
.