59-2-1202 - Definitions. - Utah Statutes

59-2-1202. Definitions.
As used in this part:
(1) (a) "Claimant" means a homeowner or renter who:
(i) has filed a claim under this part;
(ii) is domiciled in this state for the entire calendar year for which a claim for relief isfiled under this part; and
(iii) on or before the December 31 of the year for which a claim for relief is filed underthis part, is:
(A) 65 years of age or older if the person was born on or before December 31, 1942;
(B) 66 years of age or older if the person was born on or after January 1, 1943, but on orbefore December 31, 1959; or
(C) 67 years of age or older if the person was born on or after January 1, 1960.
(b) A surviving spouse, who otherwise qualifies under this section, is an eligible claimantregardless of age.
(c) If two or more individuals of a household are able to meet the qualifications for aclaimant, they may determine among them as to who the claimant shall be, but if they are unableto agree, the matter shall be referred to the county legislative body for a determination of theclaimant of an owned residence and to the commission for a determination of the claimant of arented residence.
(2) (a) "Gross rent" means rental actually paid in cash or its equivalent solely for the rightof occupancy, at arm's-length, of a residence, exclusive of charges for any utilities, services,furniture, furnishings, or personal appliances furnished by the landlord as a part of the rentalagreement.
(b) If a claimant occupies two or more residences in the year and does not own theresidence as of the lien date, "gross rent" means the total rent paid for the residences during theone-year period for which the renter files a claim under this part.
(3) "Homeowner's credit" means a credit against a claimant's property tax liability.
(4) "Household" means the association of persons who live in the same dwelling, sharingits furnishings, facilities, accommodations, and expenses.
(5) "Household income" means all income received by all persons of a household in:
(a) the calendar year preceding the calendar year in which property taxes are due; or
(b) for purposes of the renter's credit authorized by this part, the year for which a claim isfiled.
(6) (a) (i) "Income" means the sum of:
(A) federal adjusted gross income as defined in Section 62, Internal Revenue Code; and
(B) all nontaxable income as defined in Subsection (6)(b).
(ii) "Income" does not include:
(A) aid, assistance, or contributions from a tax-exempt nongovernmental source;
(B) surplus foods;
(C) relief in kind supplied by a public or private agency; or
(D) relief provided under this part, Section 59-2-1108, or Section 59-2-1109.
(b) For purposes of Subsection (6)(a)(i), "nontaxable income" means amounts excludedfrom adjusted gross income under the Internal Revenue Code, including:
(i) capital gains;
(ii) loss carry forwards claimed during the taxable year in which a claimant files for relief

under this part, Section 59-2-1108, or Section 59-2-1109;
(iii) depreciation claimed pursuant to the Internal Revenue Code by a claimant on theresidence for which the claimant files for relief under this part, Section 59-2-1108, or Section59-2-1109;
(iv) support money received;
(v) nontaxable strike benefits;
(vi) cash public assistance or relief;
(vii) the gross amount of a pension or annuity, including benefits under the RailroadRetirement Act of 1974, 45 U.S.C. Sec. 231 et seq., and veterans disability pensions;
(viii) payments received under the Social Security Act;
(ix) state unemployment insurance amounts;
(x) nontaxable interest received from any source;
(xi) workers' compensation;
(xii) the gross amount of "loss of time" insurance; and
(xiii) voluntary contributions to a tax-deferred retirement plan.
(7) (a) "Property taxes accrued" means property taxes, exclusive of special assessments,delinquent interest, and charges for service, levied on a claimant's residence in this state.
(b) For a mobile home, "property taxes accrued" includes taxes imposed on both the landupon which the home is situated and on the structure of the home itself, whether classified as realproperty or personal property taxes.
(c) (i) Beginning on January 1, 1999, for a claimant who owns a residence, "propertytaxes accrued" are the property taxes described in Subsection (7)(a) levied for the calendar yearon 35% of the fair market value of the residence as reflected on the assessment roll.
(ii) The amount described in Subsection (7)(c)(i) constitutes:
(A) a tax abatement for the poor in accordance with Utah Constitution Article XIII,Section 3; and
(B) the residential exemption provided for in Section 59-2-103.
(d) (i) For purposes of this Subsection (7) property taxes accrued are levied on the liendate.
(ii) If a claimant owns a residence on the lien date, property taxes accrued mean taxeslevied on the lien date, even if that claimant does not own a residence for the entire year.
(e) When a household owns and occupies two or more different residences in this state inthe same calendar year, property taxes accrued shall relate only to the residence occupied on thelien date by the household as its principal place of residence.
(f) (i) If a residence is an integral part of a large unit such as a farm or a multipurpose ormultidwelling building, property taxes accrued shall be the same percentage of the total propertytaxes accrued as the value of the residence is of the total value.
(ii) For purposes of this Subsection (7)(f), "unit" refers to the parcel of property coveredby a single tax statement of which the residence is a part.
(8) (a) As used in this section, "rental assistance payment" means any payment that:
(i) is made by a:
(A) governmental entity; or
(B) (I) charitable organization; or
(II) religious organization; and
(ii) is specifically designated for the payment of rent of a claimant:

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(A) for the calendar year for which the claimant seeks a renter's credit under this part;and
(B) regardless of whether the payment is made to the:
(I) claimant; or
(II) landlord; and
(b) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may make rules defining the terms:
(i) "governmental entity";
(ii) "charitable organization"; or
(iii) "religious organization."
(9) (a) "Residence" means the dwelling, whether owned or rented, and so much of theland surrounding it, not exceeding one acre, as is reasonably necessary for use of the dwelling asa home, and may consist of a part of a multidwelling or multipurpose building and a part of theland upon which it is built and includes a mobile home or houseboat.
(b) "Residence" does not include personal property such as furniture, furnishings, orappliances.
(c) For purposes of this Subsection (9), "owned" includes a vendee in possession under aland contract or one or more joint tenants or tenants in common.

Amended by Chapter 382, 2008 General Session