Utah Code § 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.