59-2a-901. Nondiscretionary tax and tax notice charge deferral for elderly property owners.

318 words·~1 min read·/ut/title-59/chapter-2a/59-2a-901

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 1/1/2026

(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;

(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.

(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.

Renumbered and Amended by Chapter 172 , 2025 General Session