Utah § 2a-302 - Homeowner's credit authorized -- No interest allowed.

Full text of Utah Utah Code § 2a-302 — Homeowner's credit authorized -- No interest allowed., with citation guidance and answers to common questions.

§ 2a-302. Homeowner's credit authorized -- No interest allowed.

Effective 1/1/2026
59-2a-302.  Homeowner's credit authorized -- No interest allowed.
(1)If a claimant who owns a residence meets the requirements of this part, the claimant's property tax liability for the calendar year is equal to property taxes accrued.
(2)
(a)A claimant meeting the requirements of this part and Part 2, Renter's Credit, may claim in any year a renter's credit under Part 2, Renter's Credit, a homeowner's credit as provided under Section 59-2a-305, or both.
(b)If a claimant who owns a residence claims a credit under Subsection (2)(a), the county shall apply the credit against the claimant's property taxes accrued.
(3)Interest is not allowed on any payment made to a claimant under this part.


Enacted by Chapter 172, 2025 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 2a-302

What does Utah Code § 2a-302 cover?

Section 2a-302 ("Homeowner's credit authorized -- No interest allowed.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 2a-302?

A common citation format is "Utah Code § 2a-302" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 2a-302 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.