Utah Tax Commission Proposes Amending Certain Rules Under Property Tax Act

The Utah State Tax Commission proposed amending abatement, deferral, exemption, or relief rules in the Property Tax Act. The proposed amendment fulfills the requirement in HB 266 that the commission make rules to establish the circumstances under which the commission or a county may extend the deadline for filing an application for a homeowner’s credit for good cause. The proposal allows late filing of all applications for relief under the new chapter in case of a medical emergency, death of an immediate family member, or other extraordinary or unanticipated circumstance, and allows for an appeal to the commission if an ...