{"data":{"id":"us-ut/utah-code-59-2a-302","jurisdiction":"us-ut","citation":"Utah Code § 59-2a-302","heading":"Homeowner's credit authorized -- No interest allowed.","body":"(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.\n(2)\n(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.\n(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.\n(3) Interest is not allowed on any payment made to a claimant under this part.","path":["Title 59 Revenue and Taxation","Chapter 59-2a Tax Relief Through Property Tax","Part 59-2a-3 Homeowner's Credit"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2a/59-2a-S302.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"08efd7ecc88347b6854eb989dfef3297f7fba6d8ed054c975f6fc5f802508108","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2a-301","next":"us-ut/utah-code-59-2a-303"},"notice":"GroundRules: Original legal text. Not legal advice."}