PocketLaw | Utah Code | Property Tax Relief

Property Tax Relief

Checkout our iOS App for a better way to browser and research.

Purpose of part.

Definitions.

Right to file claim -- Death of claimant.

Renter's and homeowner's credits authorized -- No interest allowed.

Time for filing claim for renter's credit.

Application for homeowner's credit -- Time for filing -- Payment from General Fund.

Claim applied against tax liability -- One claimant per household per year.

Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit.

Amount of renter's credit -- Cost-of-living adjustment -- Renter's credit may be claimed only for rent that does not constitute a rental assistance payment -- Limitation -- General Fund as source of credit -- Maximum credit.

Commission to provide forms and instructions -- County may prepare forms and instructions -- County legislative body authority to adopt rules or ordinances.

Statement required of renter claimant.

Redetermination of claim by commission or county.

Fraudulent or negligently prepared claim -- Penalties and interest -- Procedure.

Rented homestead -- Rent constituting property taxes.

Denial of relief -- Appeal.

Claim disallowed if residence obtained for purpose of receiving benefits.

Extension of time for filing application -- County authority to make refunds.