Utah Code § 59-2a-304
Claim applied against tax liability -- One claimant per household per year
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Citation
- Utah Code § 59-2a-304, Claim applied against tax liability -- One claimant per household per year, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344679
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Full text
(1) A county shall apply as provided in Subsection 59-2a-303 the amount of a credit under this part against:
(a) a claimant's property tax liability; or
(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.