Utah Code § 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.