59-2a-401. Tax abatement for indigent individuals -- Maximum amount.
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Effective 1/1/2026
59-2a-401. Tax abatement for indigent individuals -- Maximum amount.
In accordance with this part, a county may remit or abate the taxes of an indigent individual:
(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
(2)in an amount not more than the lesser of:
(a)the amount provided as a homeowner's credit for the lowest household income bracket as described in Section 59-2a-305 ; or
(b)50% of the total tax levied for the indigent individual for the current year.
Renumbered and Amended by Chapter 172 , 2025 General Session