Utah § 2a-401 - Tax abatement for indigent individuals -- Maximum amount.

Full text of Utah Utah Code § 2a-401 — Tax abatement for indigent individuals -- Maximum amount., with citation guidance and answers to common questions.

§ 2a-401. Tax abatement for indigent individuals -- Maximum amount.

Effective 1/1/2026
59-2a-401.  Tax abatement for indigent individuals -- Maximum amount.
In accordance with this part, a county may remit or abate the taxes of an indigent individual:
(1)if the indigent individual owned the property as of January 1 of the year for which the county remits or abates the taxes; and
(2)in an amount not more than the lesser of:
(a)the amount provided as a homeowner's credit for the lowest household income bracket as described in Section 59-2a-305; or
(b)50% of the total tax levied for the indigent individual for the current year.


Renumbered and Amended by Chapter 172, 2025 General Session

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

Frequently Asked Questions About Utah § 2a-401

What does Utah Code § 2a-401 cover?

Section 2a-401 ("Tax abatement for indigent individuals -- Maximum amount.") 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-401?

A common citation format is "Utah Code § 2a-401" (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-401 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.