(1) The owner of the property shall apply for a deferral on or before the later of: (a) June 30, 2025; or (b) if an appeal of valuation or equalization of a property described in Subsection 59-2a-801(1) is filed with a county board of equalization, the commission, or a court of competent jurisdiction, 30 days after the day on which the county board of equalization, the commission, or a court of competent jurisdiction issues a final, unappealable judgment or order. (2) An indigent individual may apply and potentially qualify for deferral under this part, Part 7, Discretionary Deferral, or Part 9, Nondiscretionary Deferral for Elderly Property Owners, an abatement, or both. (3) An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral. (4) Both spouses shall sign an application if the application seeks a deferral or abatement on a residence: (a) in which both spouses reside; and (b) that the spouses own as joint tenants. (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.
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