(1)
- (a) Except as provided in Section 59-2a-108 or Subsection (2), an applicant for deferral for the current tax year shall annually file an application on or before September 1 with the county in which the applicant's property is located.
- (b) An indigent individual may apply and potentially qualify for deferral under Part 7, Discretionary Deferral, or Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, an abatement, or both.
(2) A county shall extend the September 1 application deadline by one additional year if:
- (a) the applicant had been approved for a deferral under this part in the prior year; or
(b) the county determines that:
- (i) the applicant or a member of the applicant's immediate family had an illness or injury that prevented the applicant from filing the application on or before the September 1 application deadline;
- (ii) a member of the applicant's immediate family died during the calendar year of the September 1 application deadline;
- (iii) the failure of the applicant to file the application on or before the September 1 application deadline was beyond the reasonable control of the applicant; or
- (iv) denial of an application would be unjust or unreasonable.
(3)
- (a) An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral.
(b) The requirements described in Subsection (3)(a) include:
- (i) proof that the applicant resides at the single-family residence for which the applicant seeks the deferral;
- (ii) proof of age; and
- (iii) proof of household income.
(4) Both spouses shall sign an application if the application seeks a deferral on a residence:
- (a) in which both spouses reside; and
- (b) that the spouses own as joint tenants.
- (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.
Enacted by Chapter 172, 2025 General Session