Section R865-9I-34 - Property Tax Relief For Individuals Pursuant to Utah Code Ann. Sections 59-2-1201 through 59-2-1220(1) "Household" is determined as follows: (a) For purposes of the homeowner's credit under Section 59-2-1208, household shall be determined as of January 1 of the year in which the claim under that section is filed.(b) For purposes of the renter's credit under Section 59-2-1209, household shall be determined as of January 1 of the year for which the claim is filed under that section.(2) "Nontaxable income" includes: (a) the amount of a federal child tax credit received under Section 24 of the Internal Revenue Code that exceeded the taxpayer's federal tax liability; and(b) the amount of a federal earned income credit received under Section 32 of the Internal Revenue Code that exceeded the taxpayer's federal tax liability.(3) "Nontaxable income" does not include: (b) the amount of a federal child tax credit received under Internal Revenue Code Section 24 that did not exceed the taxpayer's federal tax liability;(c) the amount of a federal earned income credit received under Internal Revenue Code Section 32 that did not exceed the taxpayer's federal tax liability;(d) payments received under a reverse mortgage;(e) payments or reimbursements to senior program volunteers under United States Code Title 42, Section 5058; and(4) "Property taxes accrued" does not mean that taxes can be accumulated for two or more years and then claimed in one year.(5) a claimant who pays property taxes on a mobile home and pays rent on the land on which the mobile home is situated shall be eligible for a homeowner's credit for the property tax paid on the mobile home and a renter's credit for the rent paid on the land.(6) State welfare assistance is not considered as public funds for the payment of rent, and will not preclude a rebate. However, assistance payments must be included in income.(7) Where housing assistance payments are involved under the Housing and Community Development Act, Title II, Section 8: (a) only that portion of the rent paid by the tenant may be claimed under the terms of the Circuit Breaker Act; and(b) that portion of the rent paid by the federal government to the landlord will not be considered as part of the household income since it is not subject to a claim for rebate.(8) Persons claiming a property tax exemption, deferral reduction, or abatement under Title 59, Chapter 2, Parts 11,18, or 19 are not precluded from claiming a homeowner's or renter's credit.Utah Admin. Code R865-9I-34
Amended by Utah State Bulletin Number 2020-08, effective 4/9/2020