{"data":{"id":"us-ut/utah-code-59-2a-304","jurisdiction":"us-ut","citation":"Utah Code § 59-2a-304","heading":"Claim applied against tax liability -- One claimant per household per year.","body":"(1) A county shall apply as provided in Subsection 59-2a-303 the amount of a credit under this part against:\n(a) a claimant's property tax liability; or\n(b) the property tax liability of a spouse who was a member of the claimant's household in the year in which the claimant applies for a homeowner's credit under this part.\n(2) Only one claimant per household per year is entitled to payment 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-S304.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"b3094f2f1c6551ebb827da44b681c215d5f7ec12119dc53a55386a112742cf46","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2a-303","next":"us-ut/utah-code-59-2a-305"},"notice":"GroundRules: Original legal text. Not legal advice."}