Utah Enacts LIHTC Property Tax Law

Utah Enacts LIHTC Property Tax Law



Utah Governor Gary Herbert recently signed H.B. 75 to require low-income housing tax credit (LIHTC) property owners to provide certain information annually to county assessors.

Under the new law, owners must provide rent rolls and a financial operating statement for the prior year, a signed statement that the property continues to meet LIHTC requirements, and financing terms and agreements for the property.

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