Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 20 (2025GS)

Sponsor

Rep. Welton, Douglas R.

Final action

Governor Signed 3/25/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• recodifies:
• Title 59, Chapter 2, Part 12, Property Tax Relief;
• Title 59, Chapter 2, Part 18, Tax Deferral and Tax Abatement; and
• Title 59, Chapter 2, Part 19, Armed Forces Exemptions;
• creates a General Provisions part that clarifies the procedures and rights available for each type of tax relief; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

79
59-2-109.1
59-2-1004.1
59-2-1006
59-2-1330
59-2-1331
59-2-1343
59-2-1801
59-2-1806
59-2-1901
59-2-1905
59-2-1906
59-2-1202
59-2-1203
59-2-1211
59-2-1214
59-2-1215
59-2-1217
59-2-1219
59-2-1220
59-2-1805
59-2-1807
59-2a-111
59-2a-201
59-2-1204
59-2-1205
59-2-1213
59-2-1209
59-2-1216
59-2-1201
59-2a-302
59-2-1206
59-2-1207
59-2-1208
59-2-1803
59-2-1804
59-2-1903
59-2-1904
59-2a-601
59-2-1902
59-2-1802
59-2a-702
59-2-1802.1
59-2a-802
59-2-1802.5
59-2a-902
59-2a-903
63G-2-302
63J-1-602.2
1
Property Tax Code Recodification
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Douglas R. Welton
Senate Sponsor: Daniel McCay
LONG TITLE
General Description:
This bill recodifies provisions related to relief granted through property tax.
Highlighted Provisions:
This bill:
recodifies:
Title 59, Chapter 2, Part 12, Property Tax Relief;
Title 59, Chapter 2, Part 18, Tax Deferral and Tax Abatement; and
Title 59, Chapter 2, Part 19, Armed Forces Exemptions;
creates a General Provisions part that clarifies the procedures and rights available for each 
type of tax relief; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
59-2-109.1
, as enacted by Laws of Utah 2024, Chapter 263
59-2-1004.1
, as enacted by Laws of Utah 2024, Chapter 263
59-2-1006
, as last amended by Laws of Utah 2020, Chapter 86
59-2-1330
, as last amended by Laws of Utah 2024, Chapter 258
59-2-1331
, as last amended by Laws of Utah 2024, Chapter 263
59-2-1343
, as last amended by Laws of Utah 2024, Chapter 263
63G-2-302
, as last amended by Laws of Utah 2024, Chapter 234
63J-1-602.2
, as last amended by Laws of Utah 2024, Chapters 241, 285, 425, and 467
ENACTS:
59-2a-111
, Utah Code Annotated 1953
59-2a-201
, Utah Code Annotated 1953
59-2a-302
, Utah Code Annotated 1953
59-2a-601
, Utah Code Annotated 1953
59-2a-702
, Utah Code Annotated 1953
59-2a-802
, Utah Code Annotated 1953
59-2a-902
, Utah Code Annotated 1953
59-2a-903
, Utah Code Annotated 1953
RENUMBERS AND AMENDS:
59-2a-101
, (Renumbered from 59-2-1202, as last amended by Laws of Utah 2024, 
Chapter 279)
59-2a-102
, (Renumbered from 59-2-1203, as last amended by Laws of Utah 2021, 
Chapter 391)
59-2a-103
, (Renumbered from 59-2-1211, as last amended by Laws of Utah 2001, 
Chapters 221, 310)
59-2a-104
, (Renumbered from 59-2-1214, as last amended by Laws of Utah 2001, 
Chapters 221, 310)
59-2a-105
, (Renumbered from 59-2-1215, as last amended by Laws of Utah 2001, 
Chapters 221, 310)
59-2a-106
, (Renumbered from 59-2-1217, as renumbered and amended by Laws of 
Utah 1987, Chapter 4)
59-2a-107
, (Renumbered from 59-2-1219, as last amended by Laws of Utah 2001, 
Chapters 221, 310)
59-2a-108
, (Renumbered from 59-2-1220, as last amended by Laws of Utah 2024, 
Chapter 279)
59-2a-109
, (Renumbered from 59-2-1805, as enacted by Laws of Utah 2019, Chapter 
453)
59-2a-110
, (Renumbered from 59-2-1807, as enacted by Laws of Utah 2023, Chapter 
471)
59-2a-202
, (Renumbered from 59-2-1204, as last amended by Laws of Utah 1998, 
Chapter 309)
59-2a-203
, (Renumbered from 59-2-1205, as renumbered and amended by Laws of 
Utah 1987, Chapter 4)
59-2a-204
, (Renumbered from 59-2-1213, as renumbered and amended by Laws of 
Utah 1987, Chapter 4)
59-2a-205
, (Renumbered from 59-2-1209, as last amended by Laws of Utah 2024, 
Chapter 272)
59-2a-206
, (Renumbered from 59-2-1216, as last amended by Laws of Utah 1998, 
Chapter 309)
59-2a-301
, (Renumbered from 59-2-1201, as renumbered and amended by Laws of 
Utah 1987, Chapter 4)
59-2a-303
, (Renumbered from 59-2-1206, as last amended by Laws of Utah 2021, 
Chapter 391)
59-2a-304
, (Renumbered from 59-2-1207, as last amended by Laws of Utah 2001, 
Chapters 221, 310)
59-2a-305
, (Renumbered from 59-2-1208, as last amended by Laws of Utah 2021, 
Chapter 391)
59-2a-401
, (Renumbered from 59-2-1803, as last amended by Laws of Utah 2023, 
Chapter 471)
59-2a-402
, (Renumbered from 59-2-1804, as last amended by Laws of Utah 2023, 
Chapter 354)
59-2a-501
, (Renumbered from 59-2-1903, as last amended by Laws of Utah 2023, 
Chapter 44)
59-2a-502
, (Renumbered from 59-2-1904, as last amended by Laws of Utah 2023, 
Chapter 483)
59-2a-602
, (Renumbered from 59-2-1902, as enacted by Laws of Utah 2019, Chapter 
453)
59-2a-701
, (Renumbered from 59-2-1802, as last amended by Laws of Utah 2024, 
Chapter 241)
59-2a-801
, (Renumbered from 59-2-1802.1, as enacted by Laws of Utah 2024, 
Chapter 263)
59-2a-901
, (Renumbered from 59-2-1802.5, as last amended by Laws of Utah 2024, 
Chapter 241)
REPEALS:
59-2-1801
, as last amended by Laws of Utah 2024, Chapters 241, 263
59-2-1806
, as enacted by Laws of Utah 2023, Chapter 354
59-2-1901
, as last amended by Laws of Utah 2023, Chapters 329, 461
59-2-1905
, as last amended by Laws of Utah 2020, Chapter 354
59-2-1906
, as enacted by Laws of Utah 2023, Chapter 471
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
59-2-109.1
 is amended to read:
59-2-109.1
. Burden of proof for an appeal involving property eligible for 
deferral for 2023.
(1)
This section applies to an appeal to the county board of equalization or the commission 
involving the valuation or equalization of real property that is eligible for a deferral 
under Section 
59-2-1802.1
59-2a-801
 for the calendar year that begins on January 1, 
2023.
(2)
(a)
The party carrying the burden of proof shall demonstrate:
(i)
except as provided in Subsection (2)(b), substantial error in:
(A)
the adjusted value set by the county assessor in accordance with Section 
59-2-303.3
 in an appeal to the county board of equalization; or
(B)
the value set by the county board of equalization in an appeal to the 
commission; and
(ii)
a sound evidentiary basis to support the value the party requests.
(b)
The party carrying the burden of proof does not have to show substantial error as 
required by Subsection (2)(a)(i) if the party is requesting:
(i)
the adjusted value in an appeal to the 
county 
board of equalization; or
(ii)
the value set by the county board of equalization in an appeal to the commission.
(3)
The following shall carry the burden of proof:
(a)
the county assessor or the county board of equalization that is a party to the appeal 
has the burden of proof to support the value the county assessor or the county board 
of equalization requests; and
(b)
the taxpayer that is a party to the appeal has the burden of proof to support the value 
the taxpayer requests.
Section 2, Section 
59-2-1004.1
 is amended to read:
59-2-1004.1
. Appeals of valuation or equalization of property eligible for 
deferral for 2023.
(1)
(a)
Subject to Subsections (2) through (4) and for the calendar year that begins on 
January 1, 2023, a taxpayer may file an appeal to the commission of the valuation or 
equalization of real property that is eligible for a deferral under Section 
59-2-1802.1
59-2a-801
 for the calendar year that begins on January 1, 2023, if:
(i)
the taxpayer filed an appeal of the valuation or equalization of the property with 
the county board of equalization for the calendar year that begins on January 1, 
2023;
(ii)
the county board of equalization has issued a decision in accordance with Section 
59-2-1004
;
(iii)
the parties have not entered a stipulation regarding the value of the property; and
(iv)
the county board of equalization does not make an adjustment in accordance with 
Subsection 
59-2-303.3
.
(b)
A taxpayer shall file an appeal to the commission on or before June 30, 2025.
(c)
This Subsection (1) does not allow more than one formal adjudicative proceeding by 
the commission for the calendar year beginning on January 1, 2023.
(2)
(a)
For the calendar year that begins on January 1, 2023, a taxpayer may file an 
appeal of the valuation or equalization of real property for which a county assessor 
makes an adjustment under 
Subsection
Subsection
59-2-303.3
(3) for the calendar 
year that begins on January 1, 2023, in accordance with this Subsection (2).
(b)
A taxpayer shall make an appeal under this Subsection (2):
(i)
to the county board of equalization; and
(ii)
on or before June 30, 2025.
(c)
If a taxpayer is dissatisfied with the decision of the county board of equalization, the 
taxpayer may file an appeal with the commission as described in Section 
59-2-1006
.
(d)
A taxpayer may file an appeal of the valuation or equalization of property under this 
Subsection (2) regardless of whether:
(i)
the taxpayer previously filed an appeal of the valuation or equalization of the 
property for the calendar year that begins on January 1, 2023;
(ii)
the county board of equalization has issued a decision on the appeal in 
accordance with Section 
59-2-1004
;
(iii)
the commission has issued a decision on the appeal in accordance with Section 
59-2-1006
;
(iv)
the parties have entered a stipulation regarding the value of the property; or
(v)
any appeal of the valuation or equalization of the property for the calendar year 
that begins on January 1, 2023, has been closed.
(3)
Except as specifically provided in this section:
(a)
an appeal to the county board of equalization shall be filed in accordance with 
Section 
59-2-1004
; and
(b)
an appeal to the commission shall be filed in accordance with Section 
59-2-1006
.
(4)
For each property eligible to receive a deferral under Section 
59-2-1802.1
59-2a-801
, 
this section may not be interpreted to require a taxpayer to refile:
(a)
an application to appeal in accordance with Section 
59-2-1004
 if an appeal before the 
county board of equalization is pending for the calendar year that begins on January 
1, 2023; or
(b)
a notice of appeal in accordance with Section 
59-2-1006
 if an appeal before the 
commission is pending for the calendar year that begins on January 1, 2023.
Section 3, Section 
59-2-1006
 is amended to read:
59-2-1006
. Appeal to commission -- Duties of auditor -- Decision by commission.
(1)
Any person dissatisfied with the decision of the county board of equalization concerning 
the assessment and equalization of any property, or the determination of any exemption 
in which the person has an interest, or a tax relief decision made under designated 
decision-making authority as described in Section 
59-2-1101
 or Chapter 2a, Tax Relief 
Through Property Tax
, may appeal that decision to the commission by:
(a)
filing a notice of appeal specifying the grounds for the appeal with the county auditor 
within 30 days after the final action of the county board or entity with designated 
decision-making authority described in Section 
59-2-1101
 or Chapter 2a, Tax Relief 
Through Property Tax
; and
(b)
if the county assessor valued the property in accordance with Section 
59-2-301.8
 and 
the taxpayer intends to contest the value of personal property located in a 
multi-tenant residential property, as that term is defined in Section 
59-2-301.8
, 
submitting a signed statement of the personal property with the notice of appeal.
(2)
The auditor shall:
(a)
file one notice with the commission;
(b)
certify and transmit to the commission:
(i)
the minutes of the proceedings of the county board of equalization or entity with 
designated decision-making authority for the matter appealed;
(ii)
all documentary evidence received in that proceeding; and
(iii)
a transcript of any testimony taken at that proceeding that was preserved;
(c)
if the appeal is from a hearing where an exemption was granted or denied, certify and 
transmit to the commission the written decision of:
(i)
the board of equalization as required by Section 
59-2-1102
; or
(ii)
the entity with designated decision-making authority; and
(d)
any signed statement submitted in accordance with Subsection 
(1)(b)
.
(3)
In reviewing a decision described in Subsection 
(1)
, the commission may:
(a)
admit additional evidence;
(b)
issue orders that it considers to be just and proper; and
(c)
make any correction or change in the assessment or order of the county board of 
equalization or entity with decision-making authority.
(4)
In reviewing evidence submitted to the commission to decide an appeal under this 
section, the commission shall consider and weigh:
(a)
the accuracy, reliability, and comparability of the evidence presented;
(b)
if submitted, the sales price of relevant property that was under contract for sale as of 
the lien date but sold after the lien date;
(c)
if submitted, the sales offering price of property that was offered for sale as of the 
lien date but did not sell, including considering and weighing the amount of time for 
which, and manner in which, the property was offered for sale; and
(d)
if submitted, other evidence that is relevant to determining the fair market value of 
the property.
(5)
In reviewing a decision described in Subsection 
(1)
, the commission shall adjust 
property valuations to reflect a value equalized with the assessed value of other 
comparable properties if:
(a)
the issue of equalization of property values is raised; and
(b)
the commission determines that the property that is the subject of the appeal deviates 
in value plus or minus 5% from the assessed value of comparable properties.
(6)
The commission shall decide all appeals taken pursuant to this section not later than 
March 1 of the following year for real property and within 90 days for personal property, 
and shall report its decision, order, or assessment to the county auditor, who shall make 
all changes necessary to comply with the decision, order, or assessment.
Section 4, Section 
59-2-1330
 is amended to read:
59-2-1330
. Payment of property taxes -- Payments to taxpayer by state or taxing 
entity -- Refund of penalties paid by taxpayer -- Refund of interest paid by taxpayer -- 
Payment of interest to taxpayer -- Judgment levy -- Objections to assessments by the 
commission -- Time periods for making payments to taxpayer.
(1)
Unless otherwise specifically provided by statute, property taxes shall be paid directly 
to the county treasurer:
(a)
on the date that the property taxes are due; and
(b)
as provided in this chapter.
(2)
(a)
The county treasurer shall apply a payment that is insufficient to cover both a tax 
or tax notice charge that is deferred in accordance with 
Part 18, Tax Deferral and 
Tax Abatement,
Chapter 2a, Part 7, Discretionary Deferral, Chapter 2a, Part 8, 
Nondiscretionary Deferral for Property with Qualifying Increase, or Chapter 2a, Part 
9, Nondiscretionary Deferral for Elderly Property Owners,
 and a current year 
property tax or tax notice charge to the current tax year property tax or tax notice 
charge first.
(b)
The county treasurer shall send notice to the property owner:
(i)
that the payment was insufficient;
(ii)
that the county applied the payment to the tax or tax notice charges for the current 
tax year; and
(iii)
of the amount of tax and tax notice charge that is outstanding.
(3)
A taxpayer shall receive payment as provided in this section if a reduction in the amount 
of any tax levied against any property for which the taxpayer paid a tax or any portion of 
a tax under this chapter for a calendar year is required by a final and unappealable 
judgment or order described in Subsection (4) issued by:
(a)
a county board of equalization;
(b)
the commission; or
(c)
a court of competent jurisdiction.
(4)
(a)
For purposes of Subsection (3), the state or any taxing entity that has received 
property taxes or any portion of property taxes from a taxpayer described in 
Subsection (2) shall pay the taxpayer if:
(i)
the taxes the taxpayer paid in accordance with Subsection (3) are collected by an 
authorized officer of the:
(A)
county; or
(B)
state; and
(ii)
the taxpayer obtains a final and unappealable judgment or order:
(A)
from a county board of equalization, the commission, or a court of competent 
jurisdiction;
(B)
against:
(I)
the taxing entity or an authorized officer of the taxing entity; or
(II)
the state or an authorized officer of the state; and
(C)
ordering a reduction in the amount of any tax levied against any property for 
which a taxpayer paid a tax or any portion of a tax under this chapter for the 
calendar year.
(b)
The amount that the state or a taxing entity shall pay a taxpayer shall be determined 
in accordance with Subsections (5) through (8).
(5)
For purposes of Subsections (3) and (4), the amount the state shall pay to a taxpayer is 
equal to the sum of:
(a)
if the difference described in this Subsection (5)(a) is greater than $0, the difference 
between:
(i)
the tax the taxpayer paid to the state in accordance with Subsection (3); and
(ii)
the amount of the taxpayer's tax liability to the state after the reduction in the 
amount of tax levied against the property in accordance with the final and 
unappealable judgment or order described in Subsection (4);
(b)
if the difference described in this Subsection (5)(b) is greater than $0, the difference 
between:
(i)
any penalties the taxpayer paid to the state in accordance with Section 
59-2-1331
; 
and
(ii)
the amount of penalties the taxpayer is liable to pay to the state in accordance 
with Section 
59-2-1331
 after the reduction in the amount of tax levied against the 
property in accordance with the final and unappealable judgment or order 
described in Subsection (4);
(c)
as provided in Subsection (7)(a), interest the taxpayer paid in accordance with 
Section 
59-2-1331
 on the amounts described in Subsections (5)(a) and (5)(b); and
(d)
as provided in Subsection (7)(b), interest on the sum of the amounts described in 
Subsections 
(5)(a)
, (5)(b), and (5)(c).
(6)
For purposes of Subsections (3) and (4), the amount a taxing entity shall pay to a 
taxpayer is equal to the sum of:
(a)
if the difference described in this Subsection (6)(a) is greater than $0, the difference 
between:
(i)
the tax the taxpayer paid to the taxing entity in accordance with Subsection (3); 
and
(ii)
the amount of the taxpayer's tax liability to the taxing entity after the reduction in 
the amount of tax levied against the property in accordance with the final and 
unappealable judgment or order described in Subsection (4);
(b)
if the difference described in this Subsection (6)(b) is greater than $0, the difference 
between:
(i)
any penalties the taxpayer paid to the taxing entity in accordance with Section 
59-2-1331
; and
(ii)
the amount of penalties the taxpayer is liable to pay to the taxing entity in 
accordance with Section 
59-2-1331
 after the reduction in the amount of tax levied 
against the property in accordance with the final and unappealable judgment or 
order described in Subsection (4);
(c)
as provided in Subsection (7)(a), interest the taxpayer paid in accordance with 
Section 
59-2-1331
 on the amounts described in Subsections (6)(a) and (6)(b); and
(d)
as provided in Subsection (7)(b), interest on the sum of the amounts described in 
Subsections 
(6)(a)
, (6)(b), and (6)(c).
(7)
Except as provided in Subsection (8):
(a)
interest shall be refunded to a taxpayer on the amount described in Subsection (5)(c) 
or (6)(c) in an amount equal to the amount of interest the taxpayer paid in accordance 
with Section 
59-2-1331
; and
(b)
interest shall be paid to a taxpayer on the amount described in Subsection (5)(d) or 
(6)(d):
(i)
beginning on the later of:
(A)
the day on which the taxpayer paid the tax in accordance with Subsection (3); 
or
(B)
January 1 of the calendar year immediately following the calendar year for 
which the tax was due;
(ii)
ending on the day on which the state or a taxing entity pays to the taxpayer the 
amount required by Subsection (5) or (6); and
(iii)
at the interest rate earned by the state treasurer on public funds transferred to the 
Public Treasurers' Investment Fund as defined in Section 
51-7-3
.
(8)
(a)
The state may not pay or refund interest to a taxpayer under Subsection (7) on any 
tax the taxpayer paid in accordance with Subsection (3) that exceeds the amount of 
tax levied by the state for that calendar year as stated on the notice required by 
Section 
59-2-1317
.
(b)
A taxing entity may not pay or refund interest to a taxpayer under Subsection (7) on 
any tax the taxpayer paid in accordance with Subsection (3) that exceeds the amount 
of tax levied by the taxing entity for that calendar year as stated on the notice 
required by Section 
59-2-1317
.
(9)
(a)
Each taxing entity may levy a tax to pay the taxing entity's share of the final and 
unappealable judgment or order described in Subsection (4) if:
(i)
the final and unappealable judgment or order is issued no later than 15 days prior 
to the date the certified tax rate is set under Section 
59-2-924
;
(ii)
the following information is included on the notice under Section 
59-2-919.1
:
(A)
the amount of the judgment levy; and
(B)
the term of the judgment levy; and
(iii)
the final and unappealable judgment or order is an eligible judgment, as defined 
in Section 
59-2-102
.
(b)
The levy under Subsection (9)(a) is in addition to, and exempt from, the maximum 
levy established for the taxing entity.
(c)
A taxing entity may divide a judgment levy under this Subsection (9) and impose the 
judgment levy in more than one subsequent tax year.
(10)
(a)
A taxpayer that objects to the assessment of property assessed by the 
commission shall pay, on or before the property tax due date established under 
Subsection 
59-2-1331
(1) or Section 
59-2-1332
, the full amount of taxes stated on the 
notice required by Section 
59-2-1317
 if:
(i)
the taxpayer has applied to the commission for a hearing in accordance with 
Section 
59-2-1007
 on the objection to the assessment; and
(ii)
the commission has not issued a written decision on the objection to the 
assessment in accordance with Section 
59-2-1007
.
(b)
A taxpayer that pays the full amount of taxes due under Subsection (10)(a) is not 
required to pay penalties or interest on an assessment described in Subsection (10)(a) 
unless:
(i)
a final and unappealable judgment or order establishing that the property 
described in Subsection (10)(a) has a value greater than the value stated on the 
notice required by Section 
59-2-1317
 is issued by:
(A)
the commission; or
(B)
a court of competent jurisdiction; and
(ii)
the taxpayer fails to pay the additional tax liability resulting from the final and 
unappealable judgment or order described in Subsection (10)(b)(i) within a 45-day 
period after the county bills the taxpayer for the additional tax liability.
(11)
(a)
Except as provided in Subsection (11)(b), a payment that is required by this 
section shall be paid to a taxpayer:
(i)
within 120 days after the day on which the final and unappealable judgment or 
order is issued in accordance with Subsection (4); or
(ii)
if a judgment levy is imposed in accordance with Subsection (9):
(A)
if the payment to the taxpayer required by this section is $15,000 or more, no 
later than December 31 of the first year in which the judgment levy is imposed; 
and
(B)
if the payment to the taxpayer required by this section is less than $15,000, 
within 120 days after the date the final and unappealable judgment or order is 
issued in accordance with Subsection (4).
(b)
A taxpayer may enter into an agreement:
(i)
that establishes a time period other than a time period described in Subsection 
(11)(a) for making a payment to the taxpayer that is required by this section; and
(ii)
with:
(A)
an authorized officer of a taxing entity for a tax imposed by a taxing entity; or
(B)
an authorized officer of the state for a tax imposed by the state.
Section 5, Section 
59-2-1331
 is amended to read:
59-2-1331
. Property tax due date -- Date tax is delinquent -- Penalty -- Interest -- 
Payments -- Refund of prepayment.
(1)
(a)
Except as provided in Subsection (1)(b) and subject to Subsections (1)(c) and (d), 
all property taxes, unless otherwise specifically provided for under Section 
59-2-1332
, 
or other law, and any tax notice charges, are due on November 30 of each year 
following the date of levy.
(b)
If November 30 falls on a Saturday, Sunday, or holiday:
(i)
the date of the next following day that is not a Saturday, Sunday, or holiday shall 
be substituted in Subsection (1)(a) and Subsection 
59-2-1332
(1) for November 30; 
and
(ii)
the date of the day occurring 30 days after the date under Subsection (1)(b)(i) 
shall be substituted in Subsection 
59-2-1332
(1) for December 30.
(c)
If a property tax is paid or postmarked after the due date described in this Subsection 
(1) the property tax is delinquent.
(d)
A county treasurer or other public official, public entity, or public employee may not 
require the payment of a property tax before the due date described in this Subsection 
(1).
(2)
(a)
Except as provided in Subsections (2)(e), (f), and (g)(i), for each parcel, all 
delinquent taxes and tax notice charges on each separately assessed parcel are subject 
to a penalty of 2.5% of the amount of the delinquent taxes and tax notice charges or 
$10, whichever is greater.
(b)
Unless the delinquent taxes and tax notice charges, together with the penalty, are 
paid on or before January 31, the amount of taxes and tax notice charges and penalty 
shall bear interest on a per annum basis from the January 1 immediately following 
the delinquency date.
(c)
Except as provided in Subsection (2)(d), for purposes of Subsection (2)(b), the 
interest rate is equal to the sum of:
(i)
6%; and
(ii)
the federal funds rate target:
(A)
established by the Federal Open 
Markets
Market
 Committee; and
(B)
that exists on the January 1 immediately following the date of delinquency.
(d)
The interest rate described in Subsection (2)(c) may not be:
(i)
less than 7%; or
(ii)
more than 10%.
(e)
The penalty described in Subsection (2)(a) is 1% of the amount of the delinquent 
taxes and tax notice charges or $10, whichever is greater, if all delinquent taxes, all 
tax notice charges, and the penalty are paid on or before the January 31 immediately 
following the delinquency date.
(f)
This section does not apply to the costs, charges, and interest rate accruing on any tax 
notice charge related to an assessment assessed in accordance with:
(i)
Title 11, Chapter 42, Assessment Area Act; or
(ii)
Title 11, Chapter 42a, Commercial Property Assessed Clean Energy Act.
(g)
(i)
The county shall waive any penalty or interest for a property granted a deferral 
in accordance with Section 
59-2-1802.1
59-2a-801
 from the day of the 
delinquency through the end of the deferral period.
(ii)
Penalties and interest accrue in accordance with this Subsection (2) on any tax or 
tax notice charge that is delinquent after the deferral period ends.
(3)
(a)
If the delinquency exceeds one year, the amount of taxes, tax notice charges, and 
penalties for that year and all succeeding years shall bear interest until settled in full 
through redemption or tax sale.
(b)
The interest rate to be applied shall be calculated for each year as established under 
Subsection (2) and shall apply on each individual year's delinquency until paid.
(4)
The county treasurer may accept and credit on account against taxes and tax notice 
charges becoming due during the current year, at any time before or after the tax rates 
are adopted, but not subsequent to the date of delinquency, either:
(a)
payments in amounts of not less than $10; or
(b)
the full amount of the unpaid tax and tax notice charges.
(5)
(a)
At any time before the county treasurer provides the tax notice described in 
Section 
59-2-1317
, the county treasurer may refund amounts accepted and credited 
on account against taxes and tax notice charges becoming due during the current year.
(b)
Upon recommendation by the county treasurer, the county legislative body shall 
adopt rules or ordinances to implement the provisions of this Subsection (5).
Section 6, Section 
59-2-1343
 is amended to read:
59-2-1343
. Tax sale listing.
(1)
(a)
If any property is not redeemed by March 15 following the lapse of four years 
from the date when any item in Subsection (1)(b) became delinquent, the county 
treasurer shall immediately file a listing with the county auditor of all properties 
whose redemption period is expiring in the nearest forthcoming tax sale to pay all 
outstanding property taxes and tax notice charges.
(b)
Except as provided in Subsection (1)(c), a delinquency of any of the following 
triggers the tax sale process described in Subsection (1)(a):
(i)
property tax; or
(ii)
a tax notice charge. 
(c)
A property tax or a tax notice charge that is deferred in accordance with Section 
59-2-1802.1
59-2a-801
 is delinquent only if full payment of the property tax and any 
tax notice charges is not made before the end of the five-year deferral period.
(2)
The listing is known as the "tax sale listing."
Section 7, Section 
59-2a-101
, which is renumbered from Section 59-2-1202 is renumbered 
and amended to read:
2a. TAX RELIEF THROUGH PROPERTY TAX
1. General Provisions
59-2-1202
59-2a-101
. Definitions.
As used in this 
part
chapter
:
(1)
"Active component of the United States Armed Forces" means the same as that term is 
defined in Section 
59-10-1027
.
(2)
"Active duty claimant" means a member of an active component of the United States 
Armed Forces or a reserve component of the United States Armed Forces who:
(a)
performed qualifying active duty military service; and
(b)
applies for an exemption described in Part 6, Active Duty Armed Forces Exemption.
(3)
"Adjusted taxable value limit" means:
(a)
for the calendar year that begins on January 1, 2023, $479,504; or
(b)
for each calendar year after the calendar year that begins on January 1, 2023, the 
amount of the adjusted taxable value limit for the previous year plus an amount 
calculated by multiplying the amount of the adjusted taxable value limit for the 
previous year by the actual percent change in the consumer price index during the 
previous calendar year.
(4)
"Claim" means:
(a)
a claim for tax abatement described in Subsection 
(21)(a)
 or a credit under Part 2, 
Renter's Credit, or Part 3, Homeowner's Credit;
(b)
an exemption under Part 5, Veteran Armed Forces Exemption, or Part 6, Active Duty 
Armed Forces Exemption; or
(c)
an application for an abatement under Part 4, Abatement for Indigent Individuals, or 
a deferral under Part 7, Discretionary Deferral, Part 8, Nondiscretionary Deferral for 
Property with Qualifying Increase, or Part 9, Nondiscretionary Deferral for Elderly 
Property Owners.
(1)
(5)
(a)
"Claimant" means a homeowner or renter who:
(i)
files a claim under 
this part
Part 2, Renter's Credit, or Part 3, Homeowner's Credit,
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.
(b)
Notwithstanding Subsection 
(1)(a)
(5)(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;
(ii)
if the surviving spouse meets
:
(A)
the requirements 
of this part except for the age requirement;
described in 
Subsections 
(5)(a)(i)
 and (5)(a)(ii); and
(B)
the income requirements described in Part 2, Renter's Credit, if the surviving 
spouse is filing a claim for a renter's credit, or Part 3, Homeowner's Credit, if 
the surviving spouse is filing a claim for a homeowner's credit;
(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.
(c)
If two or more individuals of a household are able to meet the qualifications for a 
claimant, 
they
the individuals
 may determine among them as to who the claimant 
shall be, but if 
they
the individuals
 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.
(2)
(6)
"Consumer price index
 housing
" means
:
(a)
for Part 2, Renter's Credit, and Part 3, Homeowner's Credit,
 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
.
; and
(b)
for the other parts of this chapter, the same as that term is described in Section 1(f)(4), 
Internal Revenue Code, and defined in Section 1(f)(5), Internal Revenue Code.
(7)
"Deceased veteran with a disability" means a deceased individual who was a veteran 
with a disability at the time the individual died.
(8)
"Deferral" means a postponement of a tax due date or a tax notice charge granted in 
accordance with Section 
59-2a-701
, 
59-2a-801
, or 
59-2a-901
.
(9)
"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 Part 9, Nondiscretionary Deferral for 
Elderly Property Owners;
(ii)
whose household income does not exceed 200% of the maximum household 
income certified to a homeowner's credit described in Section 
59-2a-305
; 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 
59-2a-109
 if the grantor of the trust is an 
individual described in Subsection (9)(a).
(10)
"Eligible property" means property owned by a veteran claimant that is:
(a)
the veteran claimant's primary residence, including a residence that the veteran 
claimant does not reside in because the veteran claimant is admitted as an inpatient at 
a health care facility as defined in Section 
26B-4-501
; or
(b)
tangible personal property that:
(i)
is held exclusively for personal use; and
(ii)
is not used in a trade or business.
(3)
(11)
(a)
"Gross rent" means rent actually paid in cash or 
its
the cash
 equivalent 
solely for the right of occupancy, at 
arm's-length
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.
(4)
(12)
(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.
(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.
(5)
(13)
"Homeowner's credit" means a credit against a claimant's property tax liability.
(6)
(14)
"Household" means the association of individuals who live in the same dwelling, 
sharing the dwelling's furnishings, facilities, accommodations, and expenses.
(7)
(15)
(a)
Except as provided in Subsection (7)(b), "household
"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.
(b)
"Household income" does not include income received by a member of a claimant's 
household who is:
(i)
under 
the age of 
18
 years old
; or
(ii)
a parent or a grandparent, through blood, marriage, or adoption, of the claimant or 
the claimant's spouse.
(16)
"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.
(8)
(17)
"Income" means the sum of:
(a)
federal adjusted gross income as defined in Section 62, Internal Revenue Code; and
(b)
nontaxable income.
(18)
"Indigent individual" means a poor individual as described in Utah Constitution, 
Article XIII, Section 3, Subsection (4), who:
(a)
(i)
is 65 years old or older; 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 of less than the maximum household income certified 
to a homeowner's credit described in Section 
59-2a-305
;
(c)
resides for at least 10 months of the year in the residence that would be subject to the 
requested abatement; and
(d)
cannot pay the tax assessed on the individual's residence when the tax becomes due.
(19)
"Military entity" means:
(a)
the United States Department of Veterans Affairs;
(b)
an active component of the United States Armed Forces; or
(c)
a reserve component of the United States Armed Forces.
(9)
(20)
(a)
"Nontaxable income" means amounts excluded from adjusted gross income 
under the Internal Revenue Code, including:
(i)
capital gains;
(ii)
loss carry forwards claimed during the taxable year in which a claimant files for 
relief under this 
part or Part 18, Tax Deferral and Tax Abatement;
chapter;
(iii)
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 Part 18, Tax 
Deferral and Tax Abatement;
chapter;
(iv)
support money received;
(v)
nontaxable strike benefits;
(vi)
the gross amount of a pension or annuity, including benefits under the Railroad 
Retirement Act of 1974, 45 U.S.C. Sec. 231 et seq., and veterans disability 
pensions;
(vii)
except for payments described in Subsection 
(9)(b)(vi)
(20)(b)(vi)
, payments 
received under the Social Security Act;
(viii)
state unemployment insurance amounts;
(ix)
nontaxable interest received from any source;
(x)
workers' compensation;
(xi)
the gross amount of "loss of time" insurance; and
(xii)
voluntary contributions to a tax-deferred retirement plan.
(b)
"Nontaxable income" does not include:
(i)
public assistance;
(ii)
aid, assistance, or contributions from a tax-exempt nongovernmental source;
(iii)
surplus foods;
(iv)
relief in kind supplied by a public or private agency;
(v)
relief provided under this 
part or Part 18, Tax Deferral and Tax Abatement;
chapter;
(vi)
Social Security Disability Income payments received under the Social Security 
Act;
(vii)
federal tax refunds;
(viii)
federal child tax credits received under 26 U.S.C. Sec. 24;
(ix)
federal earned income tax credits received under 26 U.S.C. Sec. 32;
(x)
payments received under a reverse mortgage;
(xi)
payments or reimbursements to senior program volunteers under 42 U.S.C. Sec. 
5058; or
(xii)
gifts or bequests.
(10)
(21)
(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)
(21)(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
.
(d)
For purposes of this Subsection 
(10)
(21)
, 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)
(21)(f)
, "unit" refers to the parcel of 
property covered by a single tax statement of which the residence is a part.
(22)
"Property taxes due" means:
(a)
for a claimant:
(i)
the taxes due for which the county or the commission grants a tax abatement for 
the poor described in Subsection 
(21)
 or a credit; and
(ii)
for the calendar year for which the tax abatement for the poor or credit is granted;
(b)
for an indigent individual:
(i)
the taxes due for which a county granted an abatement under Section 
59-2a-401
; 
and
(ii)
for the calendar year for which the county grants the abatement;
(c)
for an active duty claimant:
(i)
the taxes due for which the county or the commission grants an exemption; and
(ii)
for the calendar year for which the exemption is granted; or
(d)
for a veteran claimant:
(i)
(A)
the taxes due for which the county or the commission grants an exemption; 
and
(B)
for the calendar year for which the exemption is granted; and
(ii)
a uniform fee on tangible personal property described in Section 
59-2-405
 that is:
(A)
owned by the veteran claimant; and
(B)
assessed for the calendar year for which the county grants an exemption.
(23)
"Property taxes paid" means an amount equal to the sum of:
(a)
the amount of property taxes, and for a veteran claimant, uniform fee, paid for the 
taxable year for which the individual applied for relief described in this chapter; and
(b)
the amount of the relief the county grants under this chapter.
(11)
(24)
"Public assistance" means:
(a)
medical assistance provided under Title 26B, Chapter 3, Health Care - 
Administration and Assistance;
(b)
SNAP benefits as defined in Section 
35A-1-102
;
(c)
services or benefits provided under Title 35A, Chapter 3, Employment Support Act; 
and
(d)
foster care maintenance payments provided from the General Fund or under Title 
IV-E of the Social Security Act.
(25)
"Qualifying active duty military service" means at least 200 days, regardless of 
whether consecutive, in any continuous 365-day period of active duty military service 
outside the state in an active component of the United States Armed Forces or a reserve 
component of the United States Armed Forces, if the days of active duty military service:
(a)
were completed in the year before an individual applies for an exemption described 
in Section 
59-2a-601
; and
(b)
have not previously been counted as qualifying active duty military service for 
purposes of qualifying for an exemption described in Section 
59-2a-601
 or applying 
for the exemption as described in Section 
59-2a-602
.
(26)
"Qualifying disabled veteran claimant" means a veteran claimant who has a 100% 
service-connected disability rating by the Veterans Benefits Administration that is 
permanent and total.
(27)
"Qualifying increase" means a valuation that is equal to or more than 150% higher 
than the previous year's valuation for property that:
(a)
is county assessed; and
(b)
on or after January 1 of the previous year and before January 1 of the current year 
has not had:
(i)
a physical improvement if the fair market value of the physical improvement 
increases enough to result in the valuation increase solely as a result of the 
physical improvement;
(ii)
a zoning change if the fair market value of the real property increases enough to 
result in the valuation increase solely as a result of the zoning change; or
(iii)
a change in the legal description of the real property, if the fair market value of 
the real property increases enough to result in the valuation increase solely as a 
result of the change in the legal description of the real property.
(12)
(28)
"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
(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; and
(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.
(29)
"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.
(13)
(30)
(a)
"Rental assistance payment" means any payment that:
(i)
(a)
is made by a:
(A)
(i)
governmental entity;
(B)
(ii)
charitable organization; or
(C)
(iii)
religious organization; and
(ii)
(b)
is specifically designated for the payment of rent of a claimant:
(A)
(i)
for the calendar year for which the claimant seeks a renter's credit under this 
part; and
(B)
(ii)
regardless of whether the payment is made to the claimant or the landlord.
(b)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission may make rules defining the terms:
(i)
"governmental entity";
(ii)
"charitable organization"; or
(iii)
"religious organization."
(31)
"Reserve component of the United States Armed Forces" means the same as that term 
is defined in Section 
59-10-1027
.
(14)
(32)
(a)
(i)
"Residence" means 
the
a
 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
, manufactured home,
 or houseboat.
(b)
"Residence" does not include personal property such as furniture, furnishings, or 
appliances.
(c)
For purposes of this Subsection 
(14)
(32)
, "owned" includes a vendee in possession 
under a land contract or one or more joint tenants or tenants in common.
(33)
"Statement of disability" means a document:
(a)
issued by a military entity; and
(b)
that lists the percentage of disability for the veteran with a disability or deceased 
veteran with a disability.
(34)
"Tax notice charge" means the same as that term is defined in Section 
59-2-1301.5
.
(35)
"Veteran claimant" means one of the following individuals who applies for an 
exemption described in Section 
59-2a-501
:
(a)
a veteran with a disability;
(b)
the unmarried surviving spouse of:
(i)
a deceased veteran with a disability; or
(ii)
a veteran who was killed in action or died in the line of duty; or
(c)
a minor orphan of:
(i)
a deceased veteran with a disability; or
(ii)
a veteran who was killed in action or died in the line of duty.
(36)
"Veteran who was killed in action or died in the line of duty" means an individual who 
was killed in action or died in the line of duty in an active component of the United 
States Armed Forces or a reserve component of the United States Armed Forces, 
regardless of whether that individual had a disability at the time that individual was 
killed in action or died in the line of duty.
(37)
"Veteran with a disability" means an individual with a disability who, during military 
training or a military conflict, acquired a disability in the line of duty in an active 
component of the United States Armed Forces or a reserve component of the United 
States Armed Forces, as determined by a military entity.
Section 8, Section 
59-2a-102
, which is renumbered from Section 59-2-1203 is renumbered 
and amended to read:
59-2-1203
59-2a-102
. Right to file claim -- Death of claimant.
(1)
(a)
The right to file a claim under this 
part
chapter
 is personal to the 
claimant
individual eligible to file the claim
.
(b)
The right to file a claim does not survive the 
claimant's 
death
 of the individual 
eligible to file the claim
.
(c)
The right to file a claim may be exercised on behalf of 
a claimant
an individual 
eligible to file the claim
 by:
(i)
a legal guardian
 of the claimant
; or
(ii)
an attorney-in-fact
 of the claimant
.
(2)
(a)
If 
a claimant
an individual
 dies after having filed a timely claim, the 
county or 
the commission shall disburse the 
amount of the claim 
shall be disbursed 
to another 
member of the household as determined by the commission by rule.
(b)
If the 
claimant
individual
 described in Subsection 
(2)(a)
 was the only member of 
the household, 
the county or the commission may pay 
the claim 
may be paid 
to the 
executor or administrator, except that if neither an executor or administrator is 
appointed and qualified within two years of the filing of the claim, the amount of the 
claim 
shall escheat
escheats
 to the state.
(3)
If the 
claimant
individual
 is the grantor, trustor, or settlor of or holds another similar 
role in a qualifying trust and the 
claimant
individual
 meets the requirements of 
this part
one or more parts of this chapter
, the 
claimant
individual
 may claim the portion of the 
credit and be treated as the owner of that portion of the property held in trust.
(4)
The relief described in Subsection 
59-2-1202(10)(a)
59-2a-101(21)(a)
 is in addition to 
any other exemption or reduction for which a homeowner may be eligible, including the 
homeowner's credit provided for in Section 
59-2-1206
59-2a-305
.
Section 9, Section 
59-2a-103
, which is renumbered from Section 59-2-1211 is renumbered 
and amended to read:
59-2-1211
59-2a-103
. Forms and instructions -- County legislative body 
authority to adopt rules or ordinances.
(1)
The commission shall 
prescribe and 
make available suitable forms and instructions for:
(a)
claimants
individuals filing claims
; and
(b)
counties.
(2)
A county is not required to use the forms and instructions 
prescribed
made available
 by 
the commission under Subsection 
(1)
 if the county prepares suitable forms and 
instructions for 
a claimant
an individual filing a claim
 consistent with:
(a)
this chapter; and
(b)
rules adopted by the commission.
(3)
The county legislative body may adopt rules or ordinances to:
(a)
effectuate the property tax relief under this 
part
chapter
; and
(b)
designate one or more persons to perform the functions given the county under this 
part
chapter
.
Section 10, Section 
59-2a-104
, which is renumbered from Section 59-2-1214 is renumbered 
and amended to read:
59-2-1214
59-2a-104
. Redetermination of claim by commission or county.
(1)
If, on the audit of any claim filed under this 
part
chapter
, the commission or the county 
determines the amount has been incorrectly determined, the commission or the county 
shall:
(a)
redetermine the claim; and
(b)
notify the 
claimant
individual filing the claim
 of the redetermination and 
its
the
reason for the redetermination.
(2)
The redetermination provided in Subsection 
(1)(a)
shall be
is
 final unless appealed 
within 30 days after the 
day on which the commission or the county provides the 
notice 
required by Subsection 
(1)(b)
.
Section 11, Section 
59-2a-105
, which is renumbered from Section 59-2-1215 is renumbered 
and amended to read:
59-2-1215
59-2a-105
. Fraudulently or negligently prepared claim -- Penalties 
and interest.
(1)
(a)
If the commission or the county determines that a claim is excessive and was filed 
with fraudulent intent
, the commission or the county shall
:
(i)
disallow 
the claim 
shall be disallowed 
in full;
(ii)
cancel 
the credit
 shall be cancelled
;
 and
(iii)
recover 
the amount paid or claimed 
shall be recovered 
by assessment
; and
with interest:
(iv)
the assessment provided for in Subsection 
(1)(a)(iii)
 shall bear interest:
(A)
from the date of the claim
;
 until the claim is refunded or repaid; and
(B)
until refunded or paid; and
(C)
(B)
at the rate of 1% per month.
(b)
The claimant, and any person who assists in the preparation or filing of an excessive 
claim or supplies information upon which an excessive claim was prepared, with 
fraudulent intent, is guilty of a class A misdemeanor.
(b)
(i)
An individual who files an excessive claim, with fraudulent intent, is guilty of a 
class A misdemeanor.
(ii)
An individual who assists in the preparation or filing of an excessive claim or 
supplies information upon which an excessive claim was prepared, with 
fraudulent intent, is guilty of a class A misdemeanor.
(2)
If the commission or the county determines that a claim is excessive and negligently 
prepared
, the commission or the county shall
:
(a)
disallow 
10% of the corrected claim
 shall be disallowed
;
 and
(b)
recover 
the proper portion of any amount paid 
shall be similarly recovered 
by 
assessment
; and
 with interest:
(i)
from the date of the claim until the claim is refunded or repaid; and
(ii)
at the rate of 1% per month.
(c)
the assessment provided for in Subsection 
(2)(b)
 shall bear interest at 1% per month 
from the date of payment until refunded or paid.
Section 12, Section 
59-2a-106
, which is renumbered from Section 59-2-1217 is renumbered 
and amended to read:
59-2-1217
59-2a-106
. Denial of relief -- Appeal.
Any person aggrieved by the denial in whole or in part of relief claimed under this 
part
chapter
, except when the denial is based upon late filing of claim for relief, may appeal 
the denial to the commission by filing a 
petition within 30 days after the denial
notice of 
appeal in accordance with Section 
59-2-1006
.
Section 13, Section 
59-2a-107
, which is renumbered from Section 59-2-1219 is renumbered 
and amended to read:
59-2-1219
59-2a-107
. Claim disallowed if residence obtained for purpose of 
receiving benefits.
A claim shall be disallowed if the commission or county finds that the claimant received 
title to a residence primarily for the purpose of receiving benefits under this 
part
chapter
.
Section 14, Section 
59-2a-108
, which is renumbered from Section 59-2-1220 is renumbered 
and amended to read:
59-2-1220
59-2a-108
. Extension of time for filing application -- Rulemaking 
authority -- County authority to make refunds.
(1)
(a)
The commission or a county may extend the time for filing an application until 
December 31 of the year the application is required to be filed if, subject to any rules 
made by the commission under Subsection (1)(b), the commission or county finds 
that good cause exists to extend the deadline.
(b)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission may make rules to establish the circumstances under which the 
commission or a county may, for good cause, extend the deadline for filing an 
application under Subsection (1)(a).
(2)
(a)
For purposes of this Subsection (2):
(i)
"Abatement" means the amount of property taxes accrued that constitutes a tax 
abatement for the poor in accordance with Subsection 
59-2-1202
(10).
(ii)
"Credit" means a homeowner's credit or renter's credit authorized by this part.
(iii)
"Property taxes due" means the taxes due on a claimant's property:
(A)
for which the county or the commission grants an abatement or a credit; and
(B)
for the calendar year for which the abatement or credit is granted.
(iv)
"Property taxes paid" is an amount equal to the sum of:
(A)
the amount of the property taxes paid for the taxable year for which the 
claimant is applying for the abatement or credit; and
(B)
the amount of the abatement or credit the county or the commission grants.
(b)
A county or the commission granting an abatement or a credit to a claimant
(2)
A county granting an abatement described in Subsection 
59-2a-101(21)
 or to an indigent 
individual, a homeowner's credit, or an exemption described in Part 5, Veteran Armed 
Forces Exemption, or Part 6, Active Duty Armed Forces Exemption,
 shall refund to 
that 
claimant
the recipient of the abatement, homeowner's credit, or exemption
 an amount 
equal to the amount by which the 
claimant's 
property taxes paid exceed the 
claimant's 
property taxes due, if that amount is $1 or more.
Section 15, Section 
59-2a-109
, which is renumbered from Section 59-2-1805 is renumbered 
and amended to read:
59-2-1805
59-2a-109
. Treatment of trusts.
If an applicant for 
a homeowner's credit, a 
deferral
,
 or 
an 
abatement is the grantor of a 
trust holding title to real or tangible personal property for which a
 homeowner's credit, a
deferral
,
 or 
an 
abatement is claimed, a county may allow the applicant to claim a portion of the 
homeowner's credit, 
deferral
,
 or abatement and be treated as the owner of that portion of the 
property held in trust, if the applicant proves to the satisfaction of the county that:
(1)
title to the portion of the trust will revest in the applicant upon the exercise of a power 
by:
(a)
the claimant as grantor of the trust;
(b)
a nonadverse party; or
(c)
both the claimant and a nonadverse party;
(2)
title will revest as described in Subsection 
(1)
, regardless of whether the power 
described in Subsection 
(1)
 is a power to revoke, terminate, alter, amend, or appoint;
(3)
the applicant is obligated to pay the taxes on that portion of the trust property beginning 
January 1 of the year the claimant claims the
 homeowner's credit,
 deferral
,
 or abatement; 
and
(4)
the claimant satisfies the requirements described in this 
part
chapter
 for 
homeowner's 
credit, 
deferral
,
 or abatement.
Section 16, Section 
59-2a-110
, which is renumbered from Section 59-2-1807 is renumbered 
and amended to read:
59-2-1807
59-2a-110
. County legislative body authority to adopt rules or 
ordinances.
A county legislative body may adopt rules or ordinances to:
(1)
effectuate 
an abatement or exemption
a claim under this chapter, other than a claim 
under Part 2, Renter's Credit
; or
(2)
designate one or more persons to perform the functions given to the county under this 
part
chapter
.
Section 17, Section 
59-2a-111
 is enacted to read:
59-2a-111
. Application of Chapter 2, Property Tax Act.
(1)
Unless otherwise provided by this chapter, the relief authorized under this chapter shall 
be administered, enforced, and interpreted in accordance with Chapter 2, Property Tax 
Act.
(2)
If relief is granted, the county shall collect the tax due in accordance with the collection 
procedures of Chapter 2, Property Tax Act.
Section 18, Section 
59-2a-201
 is enacted to read:
2. Renter's Credit
59-2a-201
. Purpose.
(1)
The purpose of this part is to provide general tax relief for certain persons who rent their 
places of residence through a system of tax credits, refunds, and appropriations from the 
General Fund.
(2)
The relief is to offset in part the general tax burden, a significant portion of which, 
directly or indirectly, is represented by property tax.
(3)
(a)
Accordingly, the tax relief provided by this part is determined in part by reference 
to the property tax assessment and collection mechanisms, but is not limited to 
property tax relief nor is the tax relief formulated upon the Legislature's power to 
relieve property taxes.
(b)
The tax relief is for the general relief of all taxes.
Section 19, Section 
59-2a-202
, which is renumbered from Section 59-2-1204 is renumbered 
and amended to read:
59-2-1204
59-2a-202
. Renter's credit authorized -- No interest allowed.
(1)
If a claimant who owns a residence files an application for a homeowner's credit under 
Section 
59-2-1206
 and meets the requirements of this part, the claimant's property tax 
liability for the calendar year is equal to property taxes accrued.
A claimant who rents a 
residence and meets the requirements of this part may receive a renter's credit.
(2)
(a)
A claimant 
meeting
who meets
 the requirements of this part
 and Part 3, 
Homeowner's Credit,
 may claim in any year 
either 
a renter's credit under Section 
59-2-1209
59-2a-205
, a homeowner's credit as provided under 
Section 
59-2-1208
Part 3, Homeowner's Credit
, or both.
(b)
If a claimant who owns a residence claims a credit under Subsection 
(2)(a)
, the 
credit shall be applied against the claimant's property taxes accrued.
(3)
Interest is not allowed on any payment made to a 
renter's or homeowner's credit 
claimant under this part.
Section 20, Section 
59-2a-203
, which is renumbered from Section 59-2-1205 is renumbered 
and amended to read:
59-2-1205
59-2a-203
. Time for filing claim for renter's credit -- One claimant 
per household per year.
(1)
No claim with respect to a renter's credit may be paid or allowed
The commission 
may not allow or pay a renter's credit
 unless the claim is actually filed with, and in the 
possession of, the commission on or before December 31 of each calendar year.
(2)
Only one claimant per household per calendar year is entitled to payment under this part.
Section 21, Section 
59-2a-204
, which is renumbered from Section 59-2-1213 is renumbered 
and amended to read:
59-2-1213
59-2a-204
. Statement required of renter claimant.
Every 
renter claimant under this part
claimant
 shall supply to the commission, in 
support of the claim, a statement showing reasonable proof of rent paid, the name and address 
of the owner or managing agent of the property rented, and any changes of residence.
Section 22, Section 
59-2a-205
, which is renumbered from Section 59-2-1209 is renumbered 
and amended to read:
59-2-1209
59-2a-205
. Amount of renter's credit -- Cost-of-living adjustment -- 
Prohibition on credit for rental assistance payment -- Calculation of credit when rent 
includes utilities -- Limitation -- General Fund as source of credit -- Maximum credit.
(1)
(a)
Subject to Subsections (2) and (3), for a calendar year beginning on or after January 1, 
2021
2024
, a claimant may claim a renter's credit for the previous calendar year that does not 
exceed the following amounts:
If household income is
Percentage of gross rent allowed as a credit
$0 -- 
$11,785
$13,884
9.5%
$11,786 -- $15,716
$13,885 -- $18,515
8.5%
$15,717 -- $19,643
$18,516 -- $23,141
7.0%
$19,644 -- $23,572
$23,142 -- $27,770
5.5%
$23,573 -- $27,503
$27,771 -- $32,401
4.0%
$27,504 -- $31,198
$32,402 -- $36,754
3.0%
$31,199 -- $34,666
$36,755 -- $40,840
2.5%
(b)
For a calendar year beginning on or after January 1, 
2022
2025
, the commission 
shall increase or decrease the household income eligibility amounts under Subsection 
(1)(a) by a percentage equal to the percentage difference between the 
Consumer 
Price Index housing
consumer price index
 for the preceding calendar year and the 
Consumer Price Index housing
consumer price index
 for calendar year 
2020
2023
.
(2)
(a)
A claimant may claim a renter's credit under this part only for gross rent that does 
not constitute a rental assistance payment.
(b)
For purposes of determining whether a claimant receives a rental assistance payment 
and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, 
the commission may make rules defining the terms:
(i)
"governmental entity";
(ii)
"charitable organization"; or
(iii)
"religious organization."
(3)
For purposes of calculating gross rent when a claimant's rent includes electricity or 
natural gas and the utility amount is not itemized in the statement provided in 
accordance with Section 
59-2-1213
59-2a-204
, the commission shall deduct from rent:
(a)
7% of rent if the rent includes electricity or natural gas but not both; or
(b)
13% of rent if the rent includes both electricity and natural gas.
(4)
An individual may not receive the renter's credit under this section if the individual is:
(a)
claimed as a personal exemption on another individual's federal income tax return 
during any portion of a calendar year for which the individual seeks to claim the 
renter's credit under this section; or
(b)
a dependent with respect to whom another individual claims a tax credit under 
Section 24(h)(4), Internal Revenue Code, during any portion of a calendar year for 
which the individual seeks to claim the renter's credit under this section.
(5)
A payment for a renter's credit allowed by this section, and 
provided for in Section 
59-2-1204
authorized by Section 
59-2a-202
, shall be paid from the General Fund.
(6)
A credit under this section may not exceed the maximum amount allowed as a 
homeowner's credit for each income bracket under Section 
59-2-1208
59-2a-305
.
Section 23, Section 
59-2a-206
, which is renumbered from Section 59-2-1216 is renumbered 
and amended to read:
59-2-1216
59-2a-206
. Determination of rent when not arm's-length transaction.
If a homestead is rented by a person from another person under circumstances deemed 
by the commission to be not at 
arm's-length
arm's length
, the commission may determine rent 
as at 
arm's-length
arm's length
, and the determination 
shall be
is
 final unless appealed within 
30 days
 after the day on which the commission determines the rent at arm's length
.
Section 24, Section 
59-2a-301
, which is renumbered from Section 59-2-1201 is renumbered 
and amended to read:
3. Homeowner's Credit
59-2-1201
59-2a-301
. Purpose of part.
(1)
The purpose of this part is to provide general property tax relief for certain persons 
who own 
or rent 
their places of residence through a system of tax credits, refunds, and 
appropriations from the General Fund. 
(2)
The relief is to offset in part the general tax burden, a significant portion of which, 
directly or indirectly, is represented by property tax. 
(3)
(a)
Accordingly, the tax relief provided by this part is determined in part by reference 
to the property tax assessment and collection mechanisms, but
, however,
 is not 
limited to property tax relief nor is 
it
the tax relief
 formulated upon the Legislature's 
power to relieve 
those
property
 taxes. 
(b)
It
The tax relief
 is for the general relief of all taxes.
Section 25, Section 
59-2a-302
 is enacted to read:
59-2a-302
. Homeowner's credit authorized -- No interest allowed.
(1)
If a claimant who owns a residence meets the requirements of this part, the claimant's 
property tax liability for the calendar year is equal to property taxes accrued.
(2)
(a)
A claimant meeting the requirements of this part and Part 2, Renter's Credit, may 
claim in any year a renter's credit under Part 2, Renter's Credit, a homeowner's credit 
as provided under Section 
59-2a-305
, or both.
(b)
If a claimant who owns a residence claims a credit under Subsection (2)(a), the 
county shall apply the credit against the claimant's property taxes accrued.
(3)
Interest is not allowed on any payment made to a claimant under this part.
Section 26, Section 
59-2a-303
, which is renumbered from Section 59-2-1206 is renumbered 
and amended to read:
59-2-1206
59-2a-303
. Application for homeowner's credit -- Time for filing -- 
Obtaining payment from General Fund.
(1)
(a)
A claimant 
applying for a homeowner's credit 
shall file annually an application 
for the credit with the county in which the residence for which the claimant is seeking 
a homeowner's credit is located before September 1.
(b)
The application under this section shall:
(i)
be on forms provided by the county that meet the requirements of 
Section 
59-2-1211
Subsection 
59-2a-103(3)
; and
(ii)
include a household income statement signed by the claimant stating that:
(A)
the income statement is correct; and
(B)
the claimant qualifies for the credit.
(c)
(i)
Subject to Subsection 
(1)(c)(ii)
, a county shall apply the credit in accordance 
with this section and Section 
59-2-1207
59-2a-304
 for the year in which the 
claimant applies for a homeowner's credit if the claimant meets the criteria for 
obtaining a homeowner's credit as provided in this part.
(ii)
A homeowner's credit under this part may not exceed the claimant's property tax 
liability for the residence for the year in which the claimant applies for a 
homeowner's credit under this part.
(d)
A claimant may qualify for a homeowner's credit under this part regardless of 
whether the claimant owes delinquent property taxes.
(2)
(a)
(i)
The county shall compile a list of claimants and the homeowner's credits 
granted to the claimants for purposes of obtaining payment from the General Fund 
for the amount of credits granted.
(ii)
A county may not obtain payment from the General Fund for the amount 
described in Subsection 
59-2-1202(10)
59-2a-101(21)
.
(b)
Upon certification by the commission the payment for the credits under this 
Subsection 
(2)
 shall be made to the county on or before January 1 if the list of 
claimants and the credits granted are received by the commission on or before 
November 30 of the year in which the credits under this part are granted.
(c)
If the commission does not receive the list under this Subsection 
(2)
 on or before 
November 30, payment shall be made within 30 days of receipt of the list of 
claimants and credits from the county.
Section 27, Section 
59-2a-304
, which is renumbered from Section 59-2-1207 is renumbered 
and amended to read:
59-2-1207
59-2a-304
. Claim applied against tax liability -- One claimant per 
household per year.
(1)
A county shall apply as provided in Subsection 
59-2-1206(1)(c)
59-2a-303
 the amount 
of a credit under this part against:
(a)
a claimant's property tax liability; or
(b)
the property tax liability of a spouse who was a member of the claimant's household 
in the year in which the claimant applies for a homeowner's credit under this part.
(2)
Only one claimant per household per year is entitled to payment under this part.
Section 28, Section 
59-2a-305
, which is renumbered from Section 59-2-1208 is renumbered 
and amended to read:
59-2-1208
59-2a-305
. Amount of homeowner's credit -- Cost-of-living 
adjustment -- Limitation -- General Fund as source of credit.
(1)
(a)
Subject to 
Subsections 
(2)
 and 
(4)
Subsection 
(2)
, for a calendar year beginning on or 
after January 1, 
2021
2024
, a claimant may claim a homeowner's credit that does not exceed 
the following amounts:
If household income is
Homeowner's credit
$0 -- 
$11,785
$13,884
$1,027
$1,259
$11,786 -- $15,716
$13,885 -- $18,515
$896
$1,105
$15,717 -- $19,643
$18,516 -- $23,141
$768
$954
$19,644 -- $23,572
$23,142 -- $27,770
$575
$726
$23,573 -- $27,503
$27,771 -- $32,401
$448
$577
$27,504 -- $31,198
$32,402 -- $36,754
$256
$351
$31,199 -- $34,666
$36,755 -- $40,840
$126
$197
(b)
For a calendar year beginning on or after January 1, 
2022
2025
, the commission 
shall increase or decrease the household income eligibility amounts and the credits 
under Subsection 
(1)(a)
 by a percentage equal to the percentage difference between 
the consumer price index 
housing 
for the preceding calendar year and the consumer 
price index 
housing 
for calendar year 
2020
2023
.
(2)
(a)
An individual may not receive the homeowner's credit under this section or the 
tax relief
abatement
 described in Subsection 
59-2-1202(10)(a)
59-2a-101(21)
 on 
20% of the fair market value of the residence if:
(i)
the individual is claimed as a personal exemption on another individual's federal 
income tax return during any portion of a calendar year for which the individual 
seeks to claim the homeowner's credit under this section;
(ii)
the individual is a dependent with respect to whom another individual claims a 
tax credit under Section 24(h)(4), Internal Revenue Code, during any portion of a 
calendar year for which the individual seeks to claim the homeowner's credit 
under this section; or
(iii)
the individual did not own the residence for the entire calendar year for which 
the individual claims the homeowner's credit.
(b)
For a calendar year in which a residence is sold, the amount received as a 
homeowner's credit under this section or as 
tax relief
an abatement
 described in 
Subsection 
59-2-1202(10)(a)
59-2a-101(21)
 on 20% of the fair market value of the 
residence shall be repaid to the county on or before the day on which the sale of the 
residence closes.
(3)
A payment for a homeowner's credit allowed by this section, and 
provided for in 
Section 
59-2-1204
authorized by Section 
59-2a-302
, shall be paid from the General 
Fund.
(4)
For a calendar year that begins on or after January 1, 2018, after
After
 the commission 
has adjusted the homeowner credit amount under Subsection 
(1)(b)
, the commission 
shall increase each homeowner credit amount under Subsection 
(1)
 by 
the following 
amounts:
$49.
(a)
for a calendar year that begins on January 1, 2018, $14;
(b)
for a calendar year that begins on January 1, 2019, $22;
(c)
for a calendar year that begins on January 1, 2020, $31;
(d)
for a calendar year that begins on January 1, 2021, $40; and
(e)
for a calendar year that begins on or after January 1, 2022, $49.
Section 29, Section 
59-2a-401
, which is renumbered from Section 59-2-1803 is renumbered 
and amended to read:
4. Abatement for Indigent Individuals
59-2-1803
59-2a-401
. Tax abatement for indigent individuals -- Maximum 
amount.
(1)
In accordance with this part, a county may remit or abate the taxes of an indigent 
individual:
(a)
(1)
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)
(2)
in an amount not more than the lesser of:
(i)
(a)
the amount provided as a homeowner's credit for the lowest household income 
bracket as described in Section 
59-2-1208
59-2a-305
; or
(ii)
(b)
50% of the total tax levied for the indigent individual for the current year.
(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.
Section 30, Section 
59-2a-402
, which is renumbered from Section 59-2-1804 is renumbered 
and amended to read:
59-2-1804
59-2a-402
. Application -- Rulemaking.
(1)
(a)
Except as provided in 
Section 
59-2a-108
 or 
Subsection 
(1)(b)
 or 
(2)
, an 
applicant for 
deferral or 
abatement 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)
If a county finds good cause exists, the county may extend until December 31 the 
deadline described in Subsection 
(1)(a)
.
(c)
(b)
An indigent individual may apply and potentially qualify for deferral
 under Part 
7, Discretionary Deferral, Part 8, Nondiscretionary Deferral for Property with 
Qualifying Increase, or Part 9, Nondiscretionary Abatement for Elderly Property 
Owners
, abatement, or both.
(2)
(a)
A county shall extend the 
default
September 1
 application deadline by one 
additional year if 
the applicant had been approved for a deferral under this part in the 
prior year; or
the county determines that:
(b)
the county determines that:
(i)
(a)
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 
default
September 1
 application deadline;
(ii)
(b)
a member of the applicant's immediate family died during the calendar year of 
the 
default
September 1
 application deadline;
(iii)
(c)
the failure of the applicant to file the application on or before the 
default
September 1
 application deadline was beyond the reasonable control of the applicant; 
or
(iv)
(d)
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 or 
abatement.
(b)
For an application for a deferral under Section 
59-2-1802.5
, 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 or
an
abatement on a residence:
(a)
in which both spouses reside; and
(b)
that the spouses own as joint tenants.
(5)
If an applicant is dissatisfied with a county's decision on the applicant's application for 
deferral or abatement, the applicant may appeal the decision to the commission in 
accordance with Section 
59-2-1006
.
(6)
(5)
In accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the 
commission may make rules to implement this section.
Section 31, Section 
59-2a-501
, which is renumbered from Section 59-2-1903 is renumbered 
and amended to read:
5. Veteran Armed Forces Exemption
59-2-1903
59-2a-501
. Veteran armed forces exemption amount.
(1)
As used in this section, "eligible property" means property owned by a veteran 
claimant that is:
(a)
the veteran claimant's primary residence; or
(b)
tangible personal property that:
(i)
is held exclusively for personal use; and
(ii)
is not used in a trade or business.
(2)
(1)
In accordance with this part, the amount of taxable value of eligible property 
described in Subsection 
(3)
 or 
(4)
(2) or (3)
 is exempt from taxation if the eligible 
property is owned by a veteran claimant.
(3)
(2)
(a)
Except as provided in Subsection 
(4)
 and in accordance with this Subsection 
(3)
(3)
, the amount of taxable value of eligible property that is exempt under 
Subsection 
(2)
(1)
 is equal to the percentage of disability described in the statement 
of disability multiplied by the adjusted taxable value limit.
(b)
The amount of an exemption calculated under Subsection 
(3)(a)
(2)(a)
 may not 
exceed the taxable value of the eligible property.
(c)
A county shall consider a veteran with a disability to have a 100% disability, 
regardless of the percentage of disability described on the statement of disability, if 
the United States Department of Veterans Affairs certifies the veteran in the 
classification of individual unemployability.
(d)
A county may not allow an exemption claimed under this section if the percentage of 
disability listed on the statement of disability is less than 10%.
(4)
(3)
The amount of taxable value of eligible property that is exempt under Subsection 
(2)
(1)
 is equal to the total taxable value of the veteran claimant's eligible property if the 
property is owned by:
(a)
the unmarried surviving spouse of a veteran who was killed in action or died in the 
line of duty;
(b)
a minor orphan of a veteran who was killed in action or died in the line of duty; or
(c)
the unmarried surviving spouse or minor orphan of a deceased veteran with a 
disability:
(i)
who served in the military service of the United States or the state prior to January 
1, 1921; and
(ii)
whose percentage of disability described in the statement of disability is 10% or 
more.
(5)
(4)
For purposes of this section and Section 
59-2-1904
59-2a-502
, an individual who 
received an honorable or general discharge from military service of an active component 
of the United States Armed Forces or a reserve component of the United States Armed 
Forces:
(a)
is presumed to be a citizen of the United States; and
(b)
may not be required to provide additional proof of citizenship to establish that the 
individual is a citizen of the United States.
(6)
(5)
The Department of Veterans and Military Affairs created in Section 
71A-1-201
shall, through an informal hearing held in accordance with 
Title 63G, Chapter 4, 
Administrative Procedures Act
, resolve each dispute arising under this section 
concerning an individual's status as a veteran with a disability.
Section 32, Section 
59-2a-502
, which is renumbered from Section 59-2-1904 is renumbered 
and amended to read:
59-2-1904
59-2a-502
. Application -- Rulemaking authority.
(1)
As used in this section:
(a)
"Default application deadline" means the application deadline described in 
Subsection 
(3)(a)
.
(b)
"Qualifying disabled veteran claimant" means a veteran claimant who has a 100% 
service-connected disability rating by the Veterans Benefits Administration that is 
permanent and total.
(2)
(1)
A veteran claimant may claim an exemption in accordance with Section 
59-2-1903
59-2a-501
 and this section if the veteran claimant owns the property eligible for the 
exemption at any time during the calendar year for which the veteran claimant claims 
the exemption.
(3)
(2)
(a)
Except as provided in 
Section 
59-2a-108
 or 
Subsection 
(4)
, 
(5)
, or 
(7)
(3) or 
(5)
, a veteran claimant shall file, on or before September 1 of the calendar year for 
which the veteran claimant is applying for the exemption, an application for an 
exemption described in Section 
59-2-1903
59-2a-501
 with the county in which the 
veteran claimant resides on September 1 of that calendar year.
(b)
An application described in Subsection 
(3)(a)
(2)(a)
 shall include:
(i)
a copy of the veteran's certificate of discharge from military service or other 
satisfactory evidence of eligible military service; and
(ii)
for an application submitted under the circumstances described in Subsection 
(5)(a)
(4)(a)
, a statement, issued by a military entity, that gives the date on which 
the written decision described in Subsection 
(5)(a)
(4)(a)
 takes effect.
(c)
A veteran claimant who is claiming an exemption for a veteran with a disability or a 
deceased veteran with a disability
,
 shall ensure that
,
 as part of the application 
described in this Subsection 
(3)
(2)
, the county has on file, for the veteran related to 
the exemption, a statement of disability
:
.
(i)
issued by a military entity; and
(ii)
that lists the percentage of disability for the veteran with a disability or deceased 
veteran with a disability.
(d)
If a veteran claimant is in compliance with Subsection 
(3)(c)
(2)(c)
, a county may 
not require the veteran claimant to file another statement of disability, except under 
the following circumstances:
(i)
the percentage of disability has changed for the veteran with a disability or the 
deceased veteran with a disability; or
(ii)
the veteran claimant is not the same individual who filed an application for the 
exemption for the calendar year immediately preceding the current calendar year.
(e)
A county that receives an application described in Subsection 
(3)(a)
(2)(a)
 shall, 
within 30 days after the day on which the county received the application, provide the 
veteran claimant with a receipt that states that the county received the veteran 
claimant's application.
(4)
A county may extend the default application deadline for an initial or amended 
application until December 31 of the year for which the veteran claimant is applying for 
the exemption if the county finds that good cause exists to extend the default application 
deadline.
(5)
(3)
A county shall extend the 
default
September 1
 application deadline by one 
additional year if, on or after January 4, 2004:
(a)
a military entity issues a written decision that:
(i)
(A)
for a potential claimant who is a living veteran, determines the veteran is a 
veteran with a disability; or
(B)
for a potential claimant who is the unmarried surviving spouse or minor 
orphan of a deceased veteran, determines the deceased veteran was a deceased 
veteran with a disability at the time the deceased veteran with a disability died; 
and
(ii)
takes effect in a year before the current calendar year; or
(b)
the county legislative body determines that:
(i)
the veteran claimant or a member of the veteran claimant's immediate family had 
an illness or injury that prevented the veteran claimant from filing the application 
on or before the 
default
September 1
 application deadline;
(ii)
a member of the veteran claimant's immediate family died during the calendar 
year of the 
default
September 1
 application deadline;
(iii)
the veteran claimant was not physically present in the state for a time period of at 
least six consecutive months during the calendar year of the 
default
September 1
application deadline; or
(iv)
the failure of the veteran claimant to file the application on or before the 
default
September 1
 application deadline:
(A)
would be against equity or good conscience; and
(B)
was beyond the reasonable control of the veteran claimant.
(6)
(4)
(a)
A county shall allow a veteran claimant to amend an application described in 
Subsection 
(3)(a)
(2)(b)
 after the 
default 
application deadline if, on or after January 
4, 2004, a military entity issues a written decision:
(i)
that the percentage of disability has changed:
(A)
for a veteran with a disability, if the veteran with a disability is the veteran 
claimant; or
(B)
for a deceased veteran with a disability, if the claimant is the unmarried 
surviving spouse or minor orphan of a deceased veteran with a disability; and
(ii)
that takes effect in a year before the current calendar year.
(b)
A veteran claimant who files an amended application under Subsection 
(6)(a)
(4)(a)
shall include a statement, issued by a military entity, that gives the date on which the 
written decision described in Subsection 
(6)(a)
(4)(a)
 takes effect.
(7)
(5)
(a)
A qualifying disabled veteran claimant may submit an application described 
in Subsection 
(3)(b)
(2)(b)
 before the qualifying disabled veteran claimant owns a 
residence if the qualifying disabled veteran claimant:
(i)
intends to purchase the residence as evidenced by a real estate purchase contract or 
similar documentation;
(ii)
files the application in the county where the residence that the qualifying disabled 
veteran claimant intends to purchase is located; and
(iii)
intends to use the residence as the qualifying disabled veteran claimant's primary 
residence.
(b)
(i)
The county shall process the application and send the qualifying disabled 
veteran claimant a receipt, which shall also include documentation that:
(A)
the application is preliminarily approved or denied; and
(B)
if the application is preliminarily approved, the amount of the qualifying 
disabled veteran claimant's tax exemption calculated in accordance with 
Section 
59-2-1903
59-2a-501
.
(ii)
The county shall provide the receipt within 15 business days after the day on 
which the county received the application.
(8)
(6)
After issuing the receipt described in Subsection 
(3)(e)
 or 
(7)(b)
(2)(e) or (5)(b)
, a 
county may not require a veteran claimant to file another application under Subsection 
(3)(a)
 or 
(7)(a)
(2) or (5)
, except under the following circumstances relating to the 
veteran claimant:
(a)
the veteran claimant applies all or a portion of an exemption to tangible personal 
property;
(b)
the percentage of disability changes for a veteran with a disability or a deceased 
veteran with a disability;
(c)
the veteran with a disability dies;
(d)
a change in the veteran claimant's ownership of the veteran claimant's primary 
residence;
(e)
a change in the veteran claimant's occupancy of the primary residence for which the 
veteran claimant claims an exemption under this section; or
(f)
for an exemption relating to a deceased veteran with a disability or a veteran who was 
killed in action or died in the line of duty, the veteran claimant is not the same 
individual who filed an application for the exemption for the calendar year 
immediately preceding the current calendar year.
(9)
If a veteran claimant is the grantor of a trust holding title to real or tangible personal 
property for which an exemption described in Section 
59-2-1903
 is claimed, a county 
may allow the veteran claimant to claim a portion of the exemption and be treated as the 
owner of that portion of the property held in trust, if the veteran claimant proves to the 
satisfaction of the county that:
(a)
title to the portion of the trust will revest in the veteran claimant upon the exercise 
of a power by:
(i)
the veteran claimant as grantor of the trust;
(ii)
a nonadverse party; or
(iii)
both the veteran claimant and a nonadverse party;
(b)
title will revest as described in Subsection 
(9)(a)
, regardless of whether the power 
described in Subsection 
(9)(a)
 is a power to revoke, terminate, alter, amend, or 
appoint; and
(c)
the veteran claimant satisfies the requirements described in this part for the 
exemption described in Section 
59-2-1903
.
(10)
(7)
A county may verify that real property for which a veteran claimant applies for an 
exemption is the veteran claimant's primary residence.
(11)
(8)
In accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, 
the commission may, by rule:
(a)
establish procedures and requirements for amending an application described in 
Subsection 
(3)(a)
(2)
;
(b)
for purposes of Subsection 
(5)(b)
(3)(b)
, define the terms:
(i)
"immediate family"; or
(ii)
"physically present";
(c)
for purposes of Subsection 
(5)(b)
(3)(b)
, provide the circumstances under which the 
failure of a veteran claimant to file an application on or before the 
default
September 
1
 application deadline:
(i)
would be against equity or good conscience; and
(ii)
is beyond the reasonable control of a veteran claimant; or
(d)
for purposes of Subsection 
(7)(a)
(5)(a)
, establish the type of documentation that is 
evidence of intent to purchase.
Section 33, Section 
59-2a-601
 is enacted to read:
6. Active Duty Armed Forces Exemption 
59-2a-601
. Active duty armed forces exemption amount.
(1)
The total taxable value of an active duty claimant's primary residence is exempt from 
taxation for the calendar year after the year in which the active duty claimant completed 
qualifying military service.
(2)
An active duty claimant may claim an exemption in accordance with this section if the 
active duty claimant owns the property eligible for the exemption at any time during the 
calendar year for which the active duty claimant claims the exemption.
Section 34, Section 
59-2a-602
, which is renumbered from Section 59-2-1902 is renumbered 
and amended to read:
59-2-1902
59-2a-602
. Application -- Rulemaking authority.
(1)
As used in this section, "default application deadline" means the application deadline 
described in Subsection 
(4)(a)
.
(2)
(a)
The total taxable value of an active duty claimant's primary residence is exempt 
from taxation for the calendar year after the year in which the active duty claimant 
completed qualifying military service.
(b)
An active duty claimant may claim an exemption in accordance with this section if 
the active duty claimant owns the property eligible for the exemption at any time 
during the calendar year for which the active duty claimant claims the exemption.
(3)
(1)
An active duty claimant shall:
(a)
file an application as described in Subsection 
(4)
(2)
 in the year after the year during 
which the active duty claimant completes the qualifying active duty military service; 
and
(b)
if the active duty claimant meets the requirements of this section, claim one 
exemption only in the year the active duty claimant files the application.
(4)
(2)
(a)
Except as provided in 
Section 
59-2a-108
 or 
Subsection 
(5)
 or 
(6)
(3)
, an 
active duty claimant shall, on or before September 1 of the calendar year for which 
the active duty claimant is applying for the exemption, file an application for an 
exemption with the county in which the active duty claimant resides on September 1 
of that calendar year.
(b)
An application described in Subsection 
(4)(a)
(2)(a)
 shall include:
(i)
a completed travel voucher or other satisfactory evidence of eligible military 
service; and
(ii)
a statement that lists the dates on which the 200 days of qualifying active duty 
military service began and ended.
(c)
A county that receives an application described in Subsection 
(4)(a)
(2)(a)
 shall, 
within 30 days after the day on which the county received the application, provide the 
active duty claimant with a receipt that states that the county received the active duty 
claimant's application.
(5)
A county may extend the default application deadline for an application described in 
Subsection 
(4)(a)
 until December 31 of the year for which the active duty claimant is 
applying for the exemption if the county finds that good cause exists to extend the 
default application deadline.
(6)
(3)
A county shall extend the 
default
September 1
 application deadline by one 
additional year if the county legislative body determines that:
(a)
the active duty claimant or a member of the active duty claimant's immediate family 
had an illness or injury that prevented the active duty claimant from filing the 
application on or before the 
default
September 1
 application deadline;
(b)
a member of the active duty claimant's immediate family died during the calendar 
year of the 
default
September 1
 application deadline;
(c)
the active duty claimant was not physically present in the state for a time period of at 
least six consecutive months during the calendar year of the 
default
September 1
application deadline; or
(d)
the failure of the active duty claimant to file the application on or before the 
default
September 1
 application deadline:
(i)
would be against equity or good conscience; and
(ii)
was beyond the reasonable control of the active duty claimant.
(7)
(4)
After issuing the receipt described in Subsection 
(4)(c)
(2)(c)
, a county may not 
require an active duty claimant to file another application under Subsection 
(4)(a)
(2)(a)
, 
except under the following circumstances:
(a)
a change in the active duty claimant's ownership of the active duty claimant's 
primary residence; or
(b)
a change in the active duty claimant's occupancy of the primary residence for which 
the active duty claimant claims an exemption under this section.
(8)
(5)
A county may verify that real property for which an active duty claimant applies for 
an exemption is the active duty claimant's primary residence.
(9)
(6)
In accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the 
commission may by rule:
(a)
establish procedures and requirements for amending an application described in 
Subsection 
(4)
(2)
;
(b)
for purposes of Subsection 
(6)
(3)
, define the terms:
(i)
"immediate family"; or
(ii)
"physically present"; or
(c)
for purposes of Subsection 
(6)(d)
(3)(d)
, prescribe the circumstances under which 
the failure of an active duty claimant to file an application on or before the 
default
September 1
 application deadline:
(i)
would be against equity or good conscience; and
(ii)
is beyond the reasonable control of an active duty claimant.
Section 35, Section 
59-2a-701
, which is renumbered from Section 59-2-1802 is renumbered 
and amended to read:
7. Discretionary Deferral
59-2-1802
59-2a-701
. Tax and tax notice charge deferral.
(1)
(a)
In accordance with this part and after receiving an application and giving notice to 
the taxpayer, a county may grant a deferral on residential property.
(b)
In determining whether to grant an application for a deferral under this section, a 
county shall consider an asset transferred to a relative by an applicant for deferral, if 
the transfer took place during the three years before the day on which the applicant 
applied for deferral.
(2)
A county may grant a deferral described in Subsection (1) at any time:
(a)
after the holder of each mortgage or trust deed outstanding on the property gives 
written approval of the application; and
(b)
if the applicant is not the owner of income-producing assets that could be liquidated 
to pay the tax.
(3)
(a)
Taxes and tax notice charges deferred under this part accumulate with interest and 
applicable recording fees as a lien against the residential property.
(b)
A lien described in this Subsection (3) has the same legal status as a lien described in 
Section 
59-2-1325
.
(c)
To release the lien described in this Subsection (3), an owner shall pay the total 
amount subject to the lien:
(i)
upon the owner selling or otherwise disposing of the residential property; or
(ii)
when the residential property is no longer the owner's primary residence.
(d)
(i)
Notwithstanding Subsection (3)(c), an owner that receives a deferral does not 
have to pay the deferred taxes, deferred tax notice charges, or applicable recording 
fees when the residential property transfers:
(A)
to the owner's surviving spouse as a result of the owner's death; or
(B)
between the owner and a trust described in Section 
59-2-1805
59-2a-109
 for 
which the owner is the grantor.
(ii)
After the residential property transfers to the owner's surviving spouse, the 
deferred taxes, deferred tax notice charges, and applicable recording fees are due:
(A)
upon the surviving spouse selling or otherwise disposing of the residential 
property; or
(B)
when the residential property is no longer the surviving spouse's primary 
residence.
(e)
When the deferral period ends:
(i)
the lien becomes due and subject to the collection procedures described in Section 
59-2-1331
; and
(ii)
the date of levy is the date that the deferral period ends.
(4)
(a)
If a county grants an owner more than one deferral for the same single-family 
residence, the county is not required to submit for recording more than one lien.
(b)
Each subsequent deferral relates back to the date of the initial lien filing.
(5)
(a)
For each residential property for which the county grants a deferral, the 
county 
treasurer shall maintain a record that is an itemized account of the total amount of 
deferred property taxes and deferred tax notice charges subject to the lien.
(b)
The record described in this Subsection (5) is the official record of the amount of the 
lien.
(6)
Taxes and tax notice charges deferred under this part bear interest at a rate equal to 50% 
of the rate described in Subsections 
59-2-1331
(2)(c) and (d).
Section 36, Section 
59-2a-702
 is enacted to read:
59-2a-702
. 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 this part, 
Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, or Part 9, 
Nondiscretionary Deferral for Elderly Property Owners, 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)
An applicant shall include in an application a signed statement that describes the 
eligibility of the applicant for deferral.
(4)
Both spouses shall sign an application if the application seeks a deferral or abatement 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.
Section 37, Section 
59-2a-801
, which is renumbered from Section 59-2-1802.1 is renumbered 
and amended to read:
8. Nondiscretionary Deferral for Property with Qualifying Increase
59-2-1802.1
59-2a-801
. Nondiscretionary property tax and tax notice charge 
deferral for property with qualifying increase.
(1)
(a)
A county shall grant a deferral for any real property if an owner of the property:
(i)
(a)
applies for a property tax deferral on or before the date provided in 
Subsection 
(1)(b)
Section 
59-2a-802
; and
(ii)
(b)
has a qualifying increase for the calendar year that begins on January 1, 2023, or 
January 1, 2024.
(b)
The owner of the property shall apply for a deferral on or before the later of:
(i)
June 30, 2025; or
(ii)
if an appeal of valuation or equalization of a property described in Subsection 
(1)(a) is filed with a county board of equalization, the commission, or a court of 
competent jurisdiction, 30 days after the day on which the county board of 
equalization, the commission, or a court of competent jurisdiction issues a final, 
unappealable judgment or order.
(2)
(a)
The period of deferral is five years.
(b)
The property owner shall pay 20% of the taxes and tax notice charges due during 
each year of the five-year deferral period.
(c)
A county shall grant a separate five-year deferral period if an owner has a qualifying 
increase for both the calendar year that begins on January 1, 2023, and the calendar 
year that begins on January 1, 2024.
(3)
(a)
Taxes and tax notice charges deferred under this part accumulate as a lien against 
the 
residential
real
 property.
(b)
A lien described in this Subsection (3) has the same legal status as a lien described in 
Section 
59-2-1325
.
(c)
To release the lien described in this Subsection (3), an owner shall pay the total 
amount subject to the lien on or before the earlier of:
(i)
the day on which the five-year deferral period ends; or
(ii)
the day the owner sells or otherwise disposes of the real property.
(d)
When the deferral period ends:
(i)
the lien becomes due and subject to the collection procedures described in Section 
59-2-1331
; and
(ii)
the date of levy is the date that the deferral period ends.
(4)
(a)
Notwithstanding Section 
59-2-1331
, a county may not impose a penalty or interest 
during the period of deferral.
(b)
If the property owner does not make all deferred payments before the day on which 
the five-year deferral period ends, the county may assess a penalty or interest in 
accordance with Section 
59-2-1331
 on the unpaid amount.
(5)
(a)
If a county grants an owner more than one deferral for the same property, the 
county is not required to submit for recording more than one lien.
(b)
Each subsequent deferral relates back to the date of the initial lien filing.
(6)
(a)
For each property for which the county grants a deferral, the 
county 
treasurer shall 
maintain a record that is an itemized account of the total amount of deferred property 
taxes and deferred tax notice charges subject to the lien.
(b)
The record described in this Subsection (6) is the official record of the amount of the 
lien.
(7)
For a property that has a qualifying increase for the calendar year that begins on January 
1, 2023, or January 1, 2024, a county assessor shall include with the notice provided in 
accordance with Section 
59-2-919.1
 for the calendar year that begins on January 1, 
2024, a notice informing the owner of record of:
(a)
(i)
for a property that has a qualifying increase for the calendar year that begins on 
January 1, 2023, the option to file an appeal under the extended period described 
in Section 
59-2-1004.1
; or
(ii)
for a property that has a qualifying increase for the calendar year that begins on 
January 1, 2024, the option to file an appeal under Section 
59-2-1004
;
(b)
instructions for filing an appeal;
(c)
the option to apply for a deferral in accordance with this section; and
(d)
the ability of the county to waive any penalty or interest assessed in accordance with 
Section 
59-2-1331
.
Section 38, Section 
59-2a-802
 is enacted to read:
59-2a-802
. Application -- Rulemaking authority.
(1)
The owner of the property shall apply for a deferral on or before the later of:
(a)
June 30, 2025; or
(b)
if an appeal of valuation or equalization of a property described in Subsection 
59-2a-801(1)
 is filed with a county board of equalization, the commission, or a court 
of competent jurisdiction, 30 days after the day on which the county board of 
equalization, the commission, or a court of competent jurisdiction issues a final, 
unappealable judgment or order.
(2)
An indigent individual may apply and potentially qualify for deferral under this part, 
Part 7, Discretionary Deferral, or Part 9, Nondiscretionary Deferral for Elderly Property 
Owners, an abatement, or both.
(3)
An applicant shall include in an application a signed statement that describes the 
eligibility of the applicant for deferral.
(4)
Both spouses shall sign an application if the application seeks a deferral or abatement 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.
Section 39, Section 
59-2a-901
, which is renumbered from Section 59-2-1802.5 is renumbered 
and amended to read:
9. Nondiscretionary Deferral for Elderly Property Owners
59-2-1802.5
59-2a-901
. Nondiscretionary tax and tax notice charge deferral for 
elderly property owners.
(1)
An eligible owner may apply for a deferral under this section if:
(a)
the eligible owner uses the single-family residence as the eligible owner's primary 
residence as of January 1 of the year for which the eligible owner applies for the 
deferral;
(b)
with respect to the single-family residence, there are no:
(i)
delinquent property taxes;
(ii)
delinquent tax notice charges; or
(iii)
outstanding penalties, interest, or administrative costs related to a delinquent 
property tax or a delinquent tax notice charge;
(c)
(i)
the value of the single-family residence for which the eligible owner applies for 
the deferral is no greater than the median property value of:
(A)
attached single-family residences within the county, if the single-family 
residence is an attached single-family residence; or
(B)
detached single-family residences within the county, if the single-family 
residence is a detached single-family residence; or
(ii)
the eligible owner has owned the single-family residence for a continuous 20-year 
period as of January 1 of the year for which the eligible owner applies for the 
deferral; and
(d)
the holder of each mortgage or trust deed outstanding on the single-family residence 
gives written approval of the deferral.
(2)
If the conditions in Subsection (1) are satisfied and the applicant complies with the other 
applicable provisions of this part, a county shall defer the property tax
 and tax notice 
charges on an attached single-family residence or a detached single-family residence
 for 
an application of deferral made on or after January 1, 2024
.
(3)
The values described in Subsection (1)(c) are based on the county assessment roll for 
the county in which the single-family residence is located.
(4)
For purposes of Subsection (1)(c)(ii), ownership is considered continuous regardless of 
whether the single-family residence is transferred between an eligible owner who is an 
individual and an eligible owner that is a trust.
(5)
(a)
Upon application from a county in a form prescribed by the commission, the 
commission shall reimburse the county for the amount of any tax or tax notice charge 
that the county defers in accordance with this section.
(b)
The commission may not reimburse a county:
(i)
before the county approves the deferral; or
(ii)
for a tax or tax notice charge assessed after December 31, 2026.
(c)
A county that receives money in accordance with this Subsection (5) shall:
(i)
distribute the money to the taxing entities in the same proportion the county 
would have distributed the revenue from the deferred tax and deferred tax notice 
charge; and
(ii)
repay the money no later than 30 days after the day on which the deferral lien is 
satisfied.
(d)
The commission shall deposit money received under Subsection (5)(c)(ii) into the 
General Fund.
Section 40, Section 
59-2a-902
 is enacted to read:
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.
Section 41, Section 
59-2a-903
 is enacted to read:
59-2a-903
. Reimbursement to counties.
(1)
Upon application from a county in a form approved by the commission, the commission 
shall reimburse the county for the amount of any tax or tax notice charge that the county 
defers in accordance with this part.
(2)
The commission may not reimburse a county:
(a)
before the county approves the deferral; or
(b)
for a tax or tax notice charge assessed after December 31, 2026.
(3)
A county that receives money in accordance with this section shall:
(a)
distribute the money to the taxing entities in the same proportion the county would 
have distributed the revenue from the deferred tax and deferred tax notice charge; and
(b)
repay the money no later than 30 days after the day on which the deferral lien is 
satisfied.
(4)
The commission shall deposit money received under Subsection 
(3)(b)
 into the General 
Fund.
Section 42, Section 
63G-2-302
 is amended to read:
63G-2-302
. Private records.
(1)
The following records are private:
(a)
records concerning an individual's eligibility for unemployment insurance benefits, 
social services, welfare benefits, or the determination of benefit levels;
(b)
records containing data on individuals describing medical history, diagnosis, 
condition, treatment, evaluation, or similar medical data;
(c)
records of publicly funded libraries that when examined alone or with other records 
identify a patron;
(d)
records received by or generated by or for:
(i)
the Independent Legislative Ethics Commission, except for:
(A)
the commission's summary data report that is required under legislative rule; 
and
(B)
any other document that is classified as public under legislative rule; or
(ii)
a Senate or House Ethics Committee in relation to the review of ethics 
complaints, unless the record is classified as public under legislative rule;
(e)
records received by, or generated by or for, the Independent Executive Branch Ethics 
Commission, except as otherwise expressly provided in Title 63A, Chapter 14, 
Review of Executive Branch Ethics Complaints;
(f)
records received or generated for a Senate confirmation committee concerning 
character, professional competence, or physical or mental health of an individual:
(i)
if, prior to the meeting, the chair of the committee determines release of the 
records:
(A)
reasonably could be expected to interfere with the investigation undertaken by 
the committee; or
(B)
would create a danger of depriving a person of a right to a fair proceeding or 
impartial hearing; and
(ii)
after the meeting, if the meeting was closed to the public;
(g)
employment records concerning a current or former employee of, or applicant for 
employment with, a governmental entity that would disclose that individual's home 
address, home telephone number, social security number, insurance coverage, marital 
status, or payroll deductions;
(h)
records or parts of records under Section 
63G-2-303
 that a current or former 
employee identifies as private according to the requirements of that section;
(i)
that part of a record indicating a person's social security number or federal employer 
identification number if provided under Section 
31A-23a-104
, 
31A-25-202
, 
31A-26-202
, 
58-1-301
, 
58-55-302
, 
61-1-4
, or 
61-2f-203
;
(j)
that part of a voter registration record identifying a voter's:
(i)
driver license or identification card number;
(ii)
social security number, or last four digits of the social security number;
(iii)
email address;
(iv)
date of birth; or
(v)
phone number;
(k)
a voter registration record that is classified as a private record by the lieutenant 
governor or a county clerk under Subsection 
20A-2-101.1
(5)(a), 
20A-2-104
(4)(h), or 
20A-2-204
(4)(b);
(l)
a voter registration record that is withheld under Subsection 
20A-2-104
(7);
(m)
a withholding request form described in Subsections 
20A-2-104
(7) and (8) and any 
verification submitted in support of the form;
(n)
a record that:
(i)
contains information about an individual;
(ii)
is voluntarily provided by the individual; and
(iii)
goes into an electronic database that:
(A)
is designated by and administered under the authority of the Chief Information 
Officer; and
(B)
acts as a repository of information about the individual that can be 
electronically retrieved and used to facilitate the individual's online interaction 
with a state agency;
(o)
information provided to the Commissioner of Insurance under:
(i)
Subsection 
31A-23a-115
(3)(a);
(ii)
Subsection 
31A-23a-302
(4); or
(iii)
Subsection 
31A-26-210
(4);
(p)
information obtained through a criminal background check under Title 11, Chapter 
40, Criminal Background Checks by Political Subdivisions Operating Water Systems;
(q)
information provided by an offender that is:
(i)
required by the registration requirements of Title 77, Chapter 41, Sex, Kidnap, and 
Child Abuse Offender Registry; and
(ii)
not required to be made available to the public under Subsection 
77-41-110
(4);
(r)
a statement and any supporting documentation filed with the attorney general in 
accordance with Section 
34-45-107
, if the federal law or action supporting the filing 
involves homeland security;
(s)
electronic toll collection customer account information received or collected under 
Section 
72-6-118
 and customer information described in Section 
17B-2a-815
received or collected by a public transit district, including contact and payment 
information and customer travel data;
(t)
an email address provided by a military or overseas voter under Section 
20A-16-501
;
(u)
a completed military-overseas ballot that is electronically transmitted under Title 
20A, Chapter 16, Uniform Military and Overseas Voters Act;
(v)
records received by or generated by or for the Political Subdivisions Ethics Review 
Commission established in Section 
63A-15-201
, except for:
(i)
the commission's summary data report that is required in Section 
63A-15-202
; and
(ii)
any other document that is classified as public in accordance with Title 63A, 
Chapter 15, Political Subdivisions Ethics Review Commission;
(w)
a record described in Section 
53G-9-604
 that verifies that a parent was notified of an 
incident or threat;
(x)
a criminal background check or credit history report conducted in accordance with 
Section 
63A-3-201
;
(y)
a record described in Subsection 
53-5a-104
(7);
(z)
on a record maintained by a county for the purpose of administering property taxes, 
an individual's:
(i)
email address;
(ii)
phone number; or
(iii)
personal financial information related to a person's payment method;
(aa)
a record submitted by a taxpayer to establish the taxpayer's eligibility for an 
exemption, deferral, abatement, or relief under:
(i)
Title 59, Chapter 2, Part 11, Exemptions;
 or
(ii)
Title 59, Chapter 2, Part 12, Property Tax Relief;
(iii)
Title 59, Chapter 2, Part 18, Tax Deferral and Tax Abatement; or
(iv)
Title 59, Chapter 2, Part 19, Armed Forces Exemptions;
(ii)
Title 59, Chapter 2a, Tax Relief Through Property Tax;
(bb)
a record provided by the State Tax Commission in response to a request under 
Subsection 
59-1-403
(4)(y)(iii);
(cc)
a record of the Child Welfare Legislative Oversight Panel regarding an individual 
child welfare case, as described in Subsection 
36-33-103
(3);
 and
(dd)
a record relating to drug or alcohol testing of a state employee under Section 
63A-17-1004
;
(ee)
a record relating to a request by a state elected official or state employee who has 
been threatened to the Division of Technology Services to remove personal 
identifying information from the open web under Section 
63A-16-109
; and
(ff)
a record including confidential information as that term is defined in Section 
67-27-105
.
(2)
The following records are private if properly classified by a governmental entity:
(a)
records concerning a current or former employee of, or applicant for employment 
with a governmental entity, including performance evaluations and personal status 
information such as race, religion, or disabilities, but not including records that are 
public under Subsection 
63G-2-301
(2)(b) or 
63G-2-301
(3)(o) or private under 
Subsection (1)(b);
(b)
records describing an individual's finances, except that the following are public:
(i)
records described in Subsection 
63G-2-301
(2);
(ii)
information provided to the governmental entity for the purpose of complying 
with a financial assurance requirement; or
(iii)
records that must be disclosed in accordance with another statute;
(c)
records of independent state agencies if the disclosure of those records would 
conflict with the fiduciary obligations of the agency;
(d)
other records containing data on individuals the disclosure of which constitutes a 
clearly unwarranted invasion of personal privacy;
(e)
records provided by the United States or by a government entity outside the state that 
are given with the requirement that the records be managed as private records, if the 
providing entity states in writing that the record would not be subject to public 
disclosure if retained by it;
(f)
any portion of a record in the custody of the Division of Aging and Adult Services, 
created in Section 
26B-6-102
, that may disclose, or lead to the discovery of, the 
identity of a person who made a report of alleged abuse, neglect, or exploitation of a 
vulnerable adult; and
(g)
audio and video recordings created by a body-worn camera, as defined in Section 
77-7a-103
, that record sound or images inside a home or residence except for 
recordings that:
(i)
depict the commission of an alleged crime;
(ii)
record any encounter between a law enforcement officer and a person that results 
in death or bodily injury, or includes an instance when an officer fires a weapon;
(iii)
record any encounter that is the subject of a complaint or a legal proceeding 
against a law enforcement officer or law enforcement agency;
(iv)
contain an officer involved critical incident as defined in Subsection 
76-2-408
(1)(f); or
(v)
have been requested for reclassification as a public record by a subject or 
authorized agent of a subject featured in the recording.
(3)
(a)
As used in this Subsection (3), "medical records" means medical reports, records, 
statements, history, diagnosis, condition, treatment, and evaluation.
(b)
Medical records in the possession of the University of Utah Hospital, its clinics, 
doctors, or affiliated entities are not private records or controlled records under 
Section 
63G-2-304
 when the records are sought:
(i)
in connection with any legal or administrative proceeding in which the patient's 
physical, mental, or emotional condition is an element of any claim or defense; or
(ii)
after a patient's death, in any legal or administrative proceeding in which any 
party relies upon the condition as an element of the claim or defense.
(c)
Medical records are subject to production in a legal or administrative proceeding 
according to state or federal statutes or rules of procedure and evidence as if the 
medical records were in the possession of a nongovernmental medical care provider.
Section 43, Section 
63J-1-602.2
 is amended to read:
63J-1-602.2
. List of nonlapsing appropriations to programs.
Appropriations made to the following programs are nonlapsing:
(1)
The Legislature and the Legislature's committees.
(2)
The State Board of Education, including all appropriations to agencies, line items, and 
programs under the jurisdiction of the State Board of Education, in accordance with 
Section 
53F-9-103
.
(3)
The Rangeland Improvement Act created in Section 
4-20-101
.
(4)
The Percent-for-Art Program created in Section 
9-6-404
.
(5)
The LeRay McAllister Working Farm and Ranch Fund created in Section 
4-46-301
.
(6)
The Utah Lake Authority created in Section 
11-65-201
.
(7)
Dedicated credits accrued to the Utah Marriage Commission as provided under 
Subsection 
17-16-21
(2)(d)(ii).
(8)
The Wildlife Land and Water Acquisition Program created in Section 
23A-6-205
.
(9)
Sanctions collected as dedicated credits from Medicaid providers under Subsection 
26B-3-108
(7).
(10)
The primary care grant program created in Section 
26B-4-310
.
(11)
The Opiate Overdose Outreach Pilot Program created in Section 
26B-4-512
.
(12)
The Utah Health Care Workforce Financial Assistance Program created in Section 
26B-4-702
.
(13)
The Rural Physician Loan Repayment Program created in Section 
26B-4-703
.
(14)
The Utah Medical Education Council for the:
(a)
administration of the Utah Medical Education Program created in Section 
26B-4-707
;
(b)
provision of medical residency grants described in Section 
26B-4-711
; and
(c)
provision of the forensic psychiatric fellowship grant described in Section 
26B-4-712
.
(15)
The Division of Services for People with Disabilities, as provided in Section 
26B-6-402
.
(16)
The Communication Habits to reduce Adolescent Threats (CHAT) Pilot Program 
created in Section 
26B-7-122
.
(17)
Funds that the Department of Alcoholic Beverage Services retains in accordance with 
Subsection 
32B-2-301
(8)(a) or (b).
(18)
The General Assistance program administered by the Department of Workforce 
Services, as provided in Section 
35A-3-401
.
(19)
The Utah National Guard, created in Title 39A, National Guard and Militia Act.
(20)
The Search and Rescue Financial Assistance Program, as provided in Section 
53-2a-1102
.
(21)
The Emergency Medical Services Grant Program in Section 
53-2d-207
.
(22)
The Motorcycle Rider Education Program, as provided in Section 
53-3-905
.
(23)
The Utah Board of Higher Education for teacher preparation programs, as provided in 
Section 
53B-6-104
.
(24)
Innovation grants under Section 
53G-10-608
, except as provided in Subsection 
53G-10-608
(6).
(25)
The Division of Fleet Operations for the purpose of upgrading underground storage 
tanks under Section 
63A-9-401
.
(26)
The Division of Technology Services for technology innovation as provided under 
Section 
63A-16-903
.
(27)
The State Capitol Preservation Board created by Section 
63O-2-201
.
(28)
The Office of Administrative Rules for publishing, as provided in Section 
63G-3-402
.
(29)
The Colorado River Authority of Utah, created in Title 63M, Chapter 14, Colorado 
River Authority of Utah Act.
(30)
The Governor's Office of Economic Opportunity to fund the Enterprise Zone Act, as 
provided in Title 63N, Chapter 2, Part 2, Enterprise Zone Act.
(31)
The Governor's Office of Economic Opportunity's Rural Employment Expansion 
Program, as described in Title 63N, Chapter 4, Part 4, Rural Employment Expansion 
Program.
(32)
County correctional facility contracting program for state inmates as described in 
Section 
64-13e-103
.
(33)
County correctional facility reimbursement program for state probationary inmates and 
state parole inmates as described in Section 
64-13e-104
.
(34)
Programs for the Jordan River Recreation Area as described in Section 
65A-2-8
.
(35)
The Division of Human Resource Management user training program, as provided in 
Section 
63A-17-106
.
(36)
A public safety answering point's emergency telecommunications service fund, as 
provided in Section 
69-2-301
.
(37)
The Traffic Noise Abatement Program created in Section 
72-6-112
.
(38)
The money appropriated from the Navajo Water Rights Negotiation Account to the 
Division of Water Rights, created in Section 
73-2-1.1
, for purposes of participating in a 
settlement of federal reserved water right claims.
(39)
The Judicial Council for compensation for special prosecutors, as provided in Section 
77-10a-19
.
(40)
A state rehabilitative employment program, as provided in Section 
78A-6-210
.
(41)
The Utah Geological Survey, as provided in Section 
79-3-401
.
(42)
The Bonneville Shoreline Trail Program created under Section 
79-5-503
.
(43)
Adoption document access as provided in Sections 
78B-6-141
, 
78B-6-144
, and 
78B-6-144.5
.
(44)
Indigent defense as provided in Title 78B, Chapter 22, Part 4, Utah Indigent Defense 
Commission.
(45)
The program established by the Division of Facilities Construction and Management 
under Section 
63A-5b-703
 under which state agencies receive an appropriation and pay 
lease payments for the use and occupancy of buildings owned by the Division of 
Facilities Construction and Management.
(46)
The State Tax Commission for reimbursing counties for deferrals in accordance with 
Section 
59-2-1802.5
59-2a-901
.
(47)
The Veterinarian Education Loan Repayment Program created in Section 
4-2-902
.
Section 44, 
Repealer.
Definitions.
Fraudulent or negligent representation -- Penalties and interest.
Definitions.
Refund.
County legislative body authority to adopt rules or ordinances.
Section 45. 
Effective Date.
This bill takes effect on 
January 1, 2026
.
3-11-25 3:09 PM