- (1) A county shall provide property tax assistance to owners of primary residences certified by the department of revenue pursuant to 15-6-703. The assistance is provided with funding from the state property tax assistance account distributed to the county as provided in 15-6-702.
(2)
- (a) Except as provided in subsection (2)(b), the county treasurer shall provide the property tax assistance distributed pursuant to 15-6-702 to each primary residence by listing the property tax assistance amount as a credit on the property tax bill as provided in 15-16-101(2)(a)(v).
- (b) If the property tax assistance calculated pursuant to 15-6-702(2). exceeds the property tax billed for an individual property, the county may retain the revenue that exceeds the property tax billed.
- (3) The owner of a primary residence that receives property tax assistance under this section is not prohibited from receiving property tax assistance under another property tax assistance program.
- (4) State property tax assistance provided to counties pursuant to this section may not affect the maximum mill calculation in 15-10-420.
History: En. Sec. 35, Ch. 775, L. 2025.