Section 59-2-1803 - Tax abatement for indigent individuals - Maximum amount - Refund(1) In accordance with this part, a county may remit or abate the taxes of an indigent individual: (a) if the indigent individual owned the property as of January 1 of the year for which the county remits or abates the taxes; and(b) in an amount not more than the lesser of:(i) the amount provided as a homeowner's credit for the lowest household income bracket as described in Section 59-2-1208; or(ii) 50% of the total tax levied for the indigent individual for the current year.(2) A county that grants an abatement to an indigent individual shall refund to the indigent individual an amount that is equal to the amount by which the indigent individual's property taxes paid exceed the indigent individual's property taxes due, if the amount is at least $1.Amended by Chapter 471, 2023 General Session ,§ 15, eff. 5/3/2023.Added by Chapter 453, 2019 General Session ,§ 7, eff. 1/1/2020.