Utah § 2a-901 - Nondiscretionary tax and tax notice charge deferral for elderly property owners.

Full text of Utah Utah Code § 2a-901 — Nondiscretionary tax and tax notice charge deferral for elderly property owners., with citation guidance and answers to common questions.

§ 2a-901. Nondiscretionary tax and tax notice charge deferral for elderly property owners.

Effective 1/1/2026
59-2a-901.  Nondiscretionary tax and tax notice charge deferral for elderly property owners.
(1)An eligible owner may apply for a deferral under this section if:
(a)the eligible owner uses the single-family residence as the eligible owner's primary residence as of January 1 of the year for which the eligible owner applies for the deferral;
(b)with respect to the single-family residence, there are no:
(i)delinquent property taxes;
(ii)delinquent tax notice charges; or
(iii)outstanding penalties, interest, or administrative costs related to a delinquent property tax or a delinquent tax notice charge;
(c)
(i)the value of the single-family residence for which the eligible owner applies for the deferral is no greater than the median property value of:
(A)attached single-family residences within the county, if the single-family residence is an attached single-family residence; or
(B)detached single-family residences within the county, if the single-family residence is a detached single-family residence; or
(ii)the eligible owner has owned the single-family residence for a continuous 20-year period as of January 1 of the year for which the eligible owner applies for the deferral; and
(d)the holder of each mortgage or trust deed outstanding on the single-family residence gives written approval of the deferral.
(2)If the conditions in Subsection (1) are satisfied and the applicant complies with the other applicable provisions of this part, a county shall defer the property tax and tax notice charges on an attached single-family residence or a detached single-family residence.
(3)The values described in Subsection (1)(c) are based on the county assessment roll for the county in which the single-family residence is located.
(4)For purposes of Subsection (1)(c)(ii), ownership is considered continuous regardless of whether the single-family residence is transferred between an eligible owner who is an individual and an eligible owner that is a trust.


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-901

What does Utah Code § 2a-901 cover?

Section 2a-901 ("Nondiscretionary tax and tax notice charge deferral for elderly property owners.") 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-901?

A common citation format is "Utah Code § 2a-901" (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-901 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.