Full text of Utah Utah Code § 2a-801 — Nondiscretionary property tax and tax notice charge deferral for property with qualifying increase., with citation guidance and answers to common questions.
§ 2a-801. Nondiscretionary property tax and tax notice charge deferral for property with qualifying increase.
Effective 1/1/2026
59-2a-801.
Nondiscretionary property tax and tax notice charge deferral for property with qualifying increase.
| (1) | A county shall grant a deferral for any real property if an owner of the property:
| (a) | applies for a property tax deferral on or before the date provided in Section 59-2a-802; and |
| (b) | has a qualifying increase for the calendar year that begins on January 1, 2023, or January 1, 2024. |
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| (2) |
| (a) | The period of deferral is five years. |
| (b) | The property owner shall pay 20% of the taxes and tax notice charges due during each year of the five-year deferral period. |
| (c) | A county shall grant a separate five-year deferral period if an owner has a qualifying increase for both the calendar year that begins on January 1, 2023, and the calendar year that begins on January 1, 2024. |
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| (3) |
| (a) | Taxes and tax notice charges deferred under this part accumulate as a lien against the real property. |
| (b) | A lien described in this Subsection (3) has the same legal status as a lien described in Section 59-2-1325. |
| (c) | To release the lien described in this Subsection (3), an owner shall pay the total amount subject to the lien on or before the earlier of:
| (i) | the day on which the five-year deferral period ends; or |
| (ii) | the day the owner sells or otherwise disposes of the real property. |
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| (d) | When the deferral period ends:
| (i) | the lien becomes due and subject to the collection procedures described in Section 59-2-1331; and |
| (ii) | the date of levy is the date that the deferral period ends. |
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| (4) |
| (a) | Notwithstanding Section 59-2-1331, a county may not impose a penalty or interest during the period of deferral. |
| (b) | If the property owner does not make all deferred payments before the day on which the five-year deferral period ends, the county may assess a penalty or interest in accordance with Section 59-2-1331 on the unpaid amount. |
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| (5) |
| (a) | If a county grants an owner more than one deferral for the same property, the county is not required to submit for recording more than one lien. |
| (b) | Each subsequent deferral relates back to the date of the initial lien filing. |
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| (6) |
| (a) | For each property for which the county grants a deferral, the county treasurer shall maintain a record that is an itemized account of the total amount of deferred property taxes and deferred tax notice charges subject to the lien. |
| (b) | The record described in this Subsection (6) is the official record of the amount of the lien. |
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| (7) | For a property that has a qualifying increase for the calendar year that begins on January 1, 2023, or January 1, 2024, a county assessor shall include with the notice provided in accordance with Section 59-2-919.1 for the calendar year that begins on January 1, 2024, a notice informing the owner of record of:
| (a) |
| (i) | for a property that has a qualifying increase for the calendar year that begins on January 1, 2023, the option to file an appeal under the extended period described in Section 59-2-1004.1; or |
| (ii) | for a property that has a qualifying increase for the calendar year that begins on January 1, 2024, the option to file an appeal under Section 59-2-1004; |
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| (b) | instructions for filing an appeal; |
| (c) | the option to apply for a deferral in accordance with this section; and |
| (d) | the ability of the county to waive any penalty or interest assessed in accordance with Section 59-2-1331. |
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Renumbered and Amended by Chapter
172, 2025 General Session
Frequently Asked Questions About Utah § 2a-801
What does Utah Code § 2a-801 cover?
Section 2a-801 ("Nondiscretionary property tax and tax notice charge deferral for property with qualifying increase.") 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-801?
A common citation format is "Utah Code § 2a-801" (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-801 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.
