{"data":{"id":"us-ut/utah-code-59-2a-901","jurisdiction":"us-ut","citation":"Utah Code § 59-2a-901","heading":"Nondiscretionary tax and tax notice charge deferral for elderly property owners.","body":"(1) An eligible owner may apply for a deferral under this section if:\n(a) the eligible owner uses the single-family residence as the eligible owner's primary residence as of January 1 of the year for which the eligible owner applies for the deferral;\n(b) with respect to the single-family residence, there are no:\n(i) delinquent property taxes;\n(ii) delinquent tax notice charges; or\n(iii) outstanding penalties, interest, or administrative costs related to a delinquent property tax or a delinquent tax notice charge;\n(c)\n(i) the value of the single-family residence for which the eligible owner applies for the deferral is no greater than the median property value of:\n(A) attached single-family residences within the county, if the single-family residence is an attached single-family residence; or\n(B) detached single-family residences within the county, if the single-family residence is a detached single-family residence; or\n(ii) the eligible owner has owned the single-family residence for a continuous 20-year period as of January 1 of the year for which the eligible owner applies for the deferral; and\n(d) the holder of each mortgage or trust deed outstanding on the single-family residence gives written approval of the deferral.\n(2) If the conditions in Subsection (1) are satisfied and the applicant complies with the other applicable provisions of this part, a county shall defer the property tax and tax notice charges on an attached single-family residence or a detached single-family residence.\n(3) The values described in Subsection (1)(c) are based on the county assessment roll for the county in which the single-family residence is located.\n(4) For purposes of Subsection (1)(c)(ii), ownership is considered continuous regardless of whether the single-family residence is transferred between an eligible owner who is an individual and an eligible owner that is a trust.","path":["Title 59 Revenue and Taxation","Chapter 59-2a Tax Relief Through Property Tax","Part 59-2a-9 Nondiscretionary Deferral for Elderly Property Owners"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2a/59-2a-S901.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"629b6907604c57c0115c77b2214900fe855fbef53c7f07461c9ee491a43b5724","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2a-802","next":"us-ut/utah-code-59-2a-902"},"notice":"GroundRules: Original legal text. Not legal advice."}