Utah Code Ann. § 59-2a-304 – Claim applied against tax liability -- One claimant per household per year.

(1) A county shall apply as provided in Subsection 59-2a-303 the amount of a credit under this part against:
1. (a) a claimant's property tax liability; or
2. (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.
(2) Only one claimant per household per year is entitled to payment under this part.

Renumbered and Amended by Chapter 172, 2025 General Session