59-2a-304. Claim applied against tax liability -- One claimant per household per year.
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Effective 1/1/2026
59-2a-304. Claim applied against tax liability -- One claimant per household per year.
(1)A county shall apply as provided in Subsection 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.
Renumbered and Amended by Chapter 172 , 2025 General Session