Utah § 2a-303 - Application for homeowner's credit -- Time for filing -- Obtaining payment from General Fund.

Full text of Utah Utah Code § 2a-303 — Application for homeowner's credit -- Time for filing -- Obtaining payment from General Fund., with citation guidance and answers to common questions.

§ 2a-303. Application for homeowner's credit -- Time for filing -- Obtaining payment from General Fund.

Effective 1/1/2026
59-2a-303.  Application for homeowner's credit -- Time for filing -- Obtaining payment from General Fund.
(1)
(a)A claimant shall file annually an application for the credit with the county in which the residence for which the claimant is seeking a homeowner's credit is located before September 1.
(b)The application under this section shall:
(i)be on forms provided by the county that meet the requirements of Subsection 59-2a-103(3); and
(ii)include a household income statement signed by the claimant stating that:
(A)the income statement is correct; and
(B)the claimant qualifies for the credit.
(c)
(i)Subject to Subsection (1)(c)(ii), a county shall apply the credit in accordance with this section and Section 59-2a-304 for the year in which the claimant applies for a homeowner's credit if the claimant meets the criteria for obtaining a homeowner's credit as provided in this part.
(ii)A homeowner's credit under this part may not exceed the claimant's property tax liability for the residence for the year in which the claimant applies for a homeowner's credit under this part.
(d)A claimant may qualify for a homeowner's credit under this part regardless of whether the claimant owes delinquent property taxes.
(2)
(a)
(i)The county shall compile a list of claimants and the homeowner's credits granted to the claimants for purposes of obtaining payment from the General Fund for the amount of credits granted.
(ii)A county may not obtain payment from the General Fund for the amount described in Subsection 59-2a-101(21).
(b)Upon certification by the commission the payment for the credits under this Subsection (2) shall be made to the county on or before January 1 if the list of claimants and the credits granted are received by the commission on or before November 30 of the year in which the credits under this part are granted.
(c)If the commission does not receive the list under this Subsection (2) on or before November 30, payment shall be made within 30 days of receipt of the list of claimants and credits from the county.


Renumbered and Amended 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-303

What does Utah Code § 2a-303 cover?

Section 2a-303 ("Application for homeowner's credit -- Time for filing -- Obtaining payment from General Fund.") 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-303?

A common citation format is "Utah Code § 2a-303" (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-303 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.