(1) (a) In accordance with this part and after receiving an application and giving notice to the taxpayer, a county may grant a deferral to an owner who is an indigent individual on residential property. (b) In determining whether to grant an application for a deferral under this section, a county shall consider an asset transferred to a relative by an applicant for deferral, if the transfer took place during the three years before the day on which the applicant applied for deferral. (2) A county may grant a deferral described in Subsection (1) at any time: (a) after the holder of each mortgage or trust deed outstanding on the property gives written approval of the application; and (b) if the applicant is not the owner of income-producing assets that could be liquidated to pay the tax. (3) (a) Taxes and tax notice charges deferred under this part accumulate with interest and applicable recording fees as a lien against the residential 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: (i) upon the owner selling or otherwise disposing of the residential property; or (ii) when the residential property is no longer the owner's primary residence. (d) (i) Notwithstanding Subsection (3)(c), an owner that receives a deferral does not have to pay the deferred taxes, deferred tax notice charges, or applicable recording fees when the residential property transfers: (A) to the owner's surviving spouse as a result of the owner's death; or (B) between the owner and a trust described in Section 59-2a-109 for which the owner is the grantor. (ii) After the residential property transfers to the owner's surviving spouse, the deferred taxes, deferred tax notice charges, and applicable recording fees are due: (A) upon the surviving spouse selling or otherwise disposing of the residential property; or (B) when the residential property is no longer the surviving spouse's primary residence. (e) 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. (4) (a) If a county grants an owner more than one deferral for the same single-family residence, 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. (5) (a) For each residential 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 (5) is the official record of the amount of the lien. (6) Taxes and tax notice charges deferred under this part bear interest at a rate equal to 50% of the rate described in Subsections 59-2-1331(2)(c) and (d). Renumbered and Amended by Chapter 172, 2025 General Session
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