{"data":{"id":"us-ut/utah-code-59-2a-401","jurisdiction":"us-ut","citation":"Utah Code § 59-2a-401","heading":"Tax abatement for indigent individuals -- Maximum amount.","body":"In accordance with this part, a county may remit or abate the taxes of an indigent individual:\n(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\n(2) in an amount not more than the lesser of:\n(a) the amount provided as a homeowner's credit for the lowest household income bracket as described in Section 59-2a-305; or\n(b) 50% of the total tax levied for the indigent individual for the current year.","path":["Title 59 Revenue and Taxation","Chapter 59-2a Tax Relief Through Property Tax","Part 59-2a-4 Abatement for Indigent Individuals"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2a/59-2a-S401.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"643faecb7e4ba01dfca37ec1ce496f8e65dcf233e6c11bf63620b7e8f5f65e5d","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2a-305","next":"us-ut/utah-code-59-2a-402"},"notice":"GroundRules: Original legal text. Not legal advice."}