Utah § 75-2-207 - Surviving spouse's property and nonprobate transfers to others -- Included property -- Time of valuation.

Full text of Utah Utah Code § 75-2-207 — Surviving spouse's property and nonprobate transfers to others -- Included property -- Time of valuation., with citation guidance and answers to common questions.

§ 75-2-207. Surviving spouse's property and nonprobate transfers to others -- Included property -- Time of valuation.

75-2-207.  Surviving spouse's property and nonprobate transfers to others -- Included property -- Time of valuation.
(1) Except to the extent included in the augmented estate under Section 75-2-204 or 75-2-206 or excluded under Section 75-2-208, the value of the augmented estate includes the value of:
(a) property that was owned by the decedent's surviving spouse at the decedent's death, including:
(i) the surviving spouse's fractional interest in property held in joint tenancy with the right of survivorship;
(ii) the surviving spouse's ownership interest in property or accounts held in co-ownership registration with the right of survivorship; and
(iii) property that passed to the surviving spouse by reason of the decedent's death, but not including the spouse's right to homestead allowance, family allowance, exempt property, or payments under the federal Social Security system; and
(b) property that would have been included in the surviving spouse's nonprobate transfers to others, other than the spouse's fractional and ownership interests included under Subsection (1)(a)(i) or (ii), had the spouse been the decedent.
(2) Property included under this section is valued at the decedent's death, taking the fact that the decedent predeceased the spouse into account, but, for purposes of Subsections (1)(a)(i) and (ii), the values of the spouse's fractional and ownership interests are determined immediately before the decedent's death if the decedent was then a joint tenant or a co-owner of the property or accounts. For purposes of Subsection (1)(b), proceeds of insurance that would have been included in the spouse's nonprobate transfers to others under Subsection 75-2-205(1)(d) are not valued as if the spouse were deceased.
(3) The value of property included under this section is reduced by enforceable claims against the surviving spouse.


Repealed and Re-enacted by Chapter 39, 1998 General Session

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

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Frequently Asked Questions About Utah § 75-2-207

What does Utah Code § 75-2-207 cover?

Section 75-2-207 ("Surviving spouse's property and nonprobate transfers to others -- Included property -- Time of valuation.") 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 § 75-2-207?

A common citation format is "Utah Code § 75-2-207" (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 § 75-2-207 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.