Add Utah homeowner/renter property tax relief

changelog.d/8317.added.md

@@ -0,0 +1 @@
+Added Utah Homeowner's/Renter's Relief.

policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml

@@ -114,6 +114,26 @@ values:
     - wi_homestead_credit
     - wi_property_tax_credit
     - wv_homestead_excess_property_tax_credit
+  2025-01-01:
+    - az_property_tax_credit
+    - ct_property_tax_credit
+    - dc_ptc
+    - il_property_tax_credit
+    - ma_senior_circuit_breaker
+    - me_property_tax_fairness_credit
+    - mi_homestead_property_tax_credit
+    - mo_property_tax_credit
+    - mt_elderly_homeowner_or_renter_credit
+    - mt_property_tax_rebate
+    - nj_property_tax_credit
+    - nm_property_tax_rebate
+    - ny_real_property_tax_credit
+    - ok_ptc
+    - ri_property_tax_credit
+    - ut_homeowner_renter_relief
+    - wi_homestead_credit
+    - wi_property_tax_credit
+    - wv_homestead_excess_property_tax_credit
 
 metadata:
   unit: list

policyengine_us/parameters/gov/states/ut/tax/property/homeowner_renter_relief/age_threshold.yaml

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+description: Utah limits age to this threshold under the Homeowner's/Renter's Relief program.
+values:
+  2025-01-01: 66
+  2026-01-01: 67
+metadata:
+  unit: year
+  period: year
+  label: Utah homeowner's/renter's relief age threshold
+  reference:
+    - title: Utah State Tax Commission Renter's Credit eligibility
+      href: https://tax.utah.gov/relief/renter-refund/
+    - title: Utah Code Section 59-2a-101
+      href: https://le.utah.gov/xcode/Title59/Chapter2A/C59-2a_2026010120250507.pdf#page=1

policyengine_us/parameters/gov/states/ut/tax/property/homeowner_renter_relief/income_limit.yaml

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+description: Utah limits household income to this amount under the Homeowner's/Renter's Relief program.
+values:
+  2025-01-01: 44_221
+metadata:
+  unit: currency-USD
+  period: year
+  label: Utah homeowner's/renter's relief income limit
+  reference:
+    - title: Utah State Tax Commission Homeowner's or Renter's Relief 2025 Household Income Schedule
+      href: https://tax.utah.gov/relief/homeowner-renter-relief/
+    - title: 2025 Utah TC-90CB Renter Refund Application
+      href: https://files.tax.utah.gov/tax/forms/current/tc-90cb.pdf#page=1

policyengine_us/parameters/gov/states/ut/tax/property/homeowner_renter_relief/maximum.yaml

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+description: Utah provides this maximum credit amount under the Homeowner's/Renter's Relief program.
+metadata:
+  type: single_amount
+  threshold_unit: currency-USD
+  amount_unit: currency-USD
+  period: year
+  label: Utah homeowner's/renter's relief maximum amount
+  reference:
+    - title: Utah State Tax Commission Homeowner's or Renter's Relief 2025 Household Income Schedule
+      href: https://tax.utah.gov/relief/homeowner-renter-relief/
+    - title: Utah Code Section 59-2a-305
+      href: https://le.utah.gov/xcode/Title59/Chapter2A/C59-2a_2026010120250507.pdf#page=14
+brackets:
+  - threshold:
+      2025-01-01: 0
+    amount:
+      2025-01-01: 1_412
+  - threshold:
+      2025-01-01: 15_034
+    amount:
+      2025-01-01: 1_245
+  - threshold:
+      2025-01-01: 20_049
+    amount:
+      2025-01-01: 1_082
+  - threshold:
+      2025-01-01: 25_058
+    amount:
+      2025-01-01: 835
+  - threshold:
+      2025-01-01: 30_070
+    amount:
+      2025-01-01: 674
+  - threshold:
+      2025-01-01: 35_084
+    amount:
+      2025-01-01: 429
+  - threshold:
+      2025-01-01: 39_797
+    amount:
+      2025-01-01: 262
+  - threshold:
+      2025-01-01: 44_222
+    amount:
+      2025-01-01: 0

policyengine_us/parameters/gov/states/ut/tax/property/homeowner_renter_relief/renter/rate.yaml

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+description: Utah provides this percentage of gross rent under the Homeowner's/Renter's Relief program.
+metadata:
+  type: single_amount
+  threshold_unit: currency-USD
+  amount_unit: /1
+  period: year
+  label: Utah homeowner's/renter's relief renter rate
+  reference:
+    - title: 2025 Utah TC-90CB Renter Refund Application
+      href: https://files.tax.utah.gov/tax/forms/current/tc-90cb.pdf#page=4
+    - title: Utah Code Section 59-2a-205
+      href: https://le.utah.gov/xcode/Title59/Chapter2A/C59-2a_2026010120250507.pdf#page=11
+brackets:
+  - threshold:
+      2025-01-01: 0
+    amount:
+      2025-01-01: 0.095
+  - threshold:
+      2025-01-01: 15_034
+    amount:
+      2025-01-01: 0.085
+  - threshold:
+      2025-01-01: 20_049
+    amount:
+      2025-01-01: 0.07
+  - threshold:
+      2025-01-01: 25_058
+    amount:
+      2025-01-01: 0.055
+  - threshold:
+      2025-01-01: 30_070
+    amount:
+      2025-01-01: 0.04
+  - threshold:
+      2025-01-01: 35_084
+    amount:
+      2025-01-01: 0.03
+  - threshold:
+      2025-01-01: 39_797
+    amount:
+      2025-01-01: 0.025
+  - threshold:
+      2025-01-01: 44_222
+    amount:
+      2025-01-01: 0

policyengine_us/tests/policy/baseline/gov/states/ut/tax/property/homeowner_renter_relief/ut_homeowner_renter_relief.yaml

@@ -0,0 +1,90 @@
+- name: Case 1, renter credit based on gross rent.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    age_head: 66
+    adjusted_gross_income: 10_000
+    rent: 12_000
+    state_code: UT
+  output:
+    ut_homeowner_renter_relief: 1_140
+
+- name: Case 2, renter credit capped by maximum amount.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    age_head: 66
+    adjusted_gross_income: 10_000
+    rent: 20_000
+    state_code: UT
+  output:
+    ut_homeowner_renter_relief: 1_412
+
+- name: Case 3, renter credit in a middle income bracket.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    age_head: 66
+    adjusted_gross_income: 25_058
+    rent: 10_000
+    state_code: UT
+  output:
+    ut_homeowner_renter_relief: 550
+
+- name: Case 4, homeowner credit capped by the income schedule.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    age_head: 66
+    adjusted_gross_income: 35_084
+    rent: 0
+    real_estate_taxes: 600
+    state_code: UT
+  output:
+    ut_homeowner_renter_relief: 429
+
+- name: Case 5, homeowner credit capped by property tax paid.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    age_head: 66
+    adjusted_gross_income: 10_000
+    rent: 0
+    real_estate_taxes: 900
+    state_code: UT
+  output:
+    ut_homeowner_renter_relief: 900
+
+- name: Case 6, surviving spouse renter in the top eligible bracket.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    age_head: 45
+    adjusted_gross_income: 39_797
+    filing_status: SURVIVING_SPOUSE
+    rent: 10_000
+    state_code: UT
+  output:
+    ut_homeowner_renter_relief: 250
+
+- name: Case 7, renter and homeowner amounts can both apply.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    age_head: 66
+    adjusted_gross_income: 10_000
+    rent: 10_000
+    real_estate_taxes: 600
+    state_code: UT
+  output:
+    ut_homeowner_renter_relief: 1_550
+
+- name: Case 8, ineligible claimant receives no relief.
+  period: 2025
+  input:
+    age_head: 60
+    adjusted_gross_income: 10_000
+    rent: 12_000
+    state_code: UT
+  output:
+    ut_homeowner_renter_relief: 0

policyengine_us/tests/policy/baseline/gov/states/ut/tax/property/homeowner_renter_relief/ut_homeowner_renter_relief_eligible.yaml

@@ -0,0 +1,61 @@
+- name: Case 1, age-eligible renter.
+  period: 2025
+  input:
+    age_head: 66
+    adjusted_gross_income: 15_000
+    rent: 12_000
+    state_code: UT
+  output:
+    ut_homeowner_renter_relief_eligible: true
+
+- name: Case 2, surviving spouse under the age threshold.
+  period: 2025
+  input:
+    age_head: 45
+    adjusted_gross_income: 15_000
+    filing_status: SURVIVING_SPOUSE
+    rent: 12_000
+    state_code: UT
+  output:
+    ut_homeowner_renter_relief_eligible: true
+
+- name: Case 3, income above the limit.
+  period: 2025
+  input:
+    age_head: 66
+    adjusted_gross_income: 44_222
+    rent: 12_000
+    state_code: UT
+  output:
+    ut_homeowner_renter_relief_eligible: false
+
+- name: Case 4, no rent or property tax paid.
+  period: 2025
+  input:
+    age_head: 66
+    adjusted_gross_income: 15_000
+    rent: 0
+    real_estate_taxes: 0
+    state_code: UT
+  output:
+    ut_homeowner_renter_relief_eligible: false
+
+- name: Case 5, age 66 after the transition year.
+  period: 2026
+  input:
+    age_head: 66
+    adjusted_gross_income: 15_000
+    rent: 12_000
+    state_code: UT
+  output:
+    ut_homeowner_renter_relief_eligible: false
+
+- name: Case 6, age 67 after the transition year.
+  period: 2026
+  input:
+    age_head: 67
+    adjusted_gross_income: 15_000
+    rent: 12_000
+    state_code: UT
+  output:
+    ut_homeowner_renter_relief_eligible: true

policyengine_us/variables/gov/states/ut/tax/property/homeowner_renter_relief/ut_homeowner_renter_relief.py

@@ -0,0 +1,25 @@
+from policyengine_us.model_api import *
+
+
+class ut_homeowner_renter_relief(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Utah Homeowner's/Renter's Relief"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://tax.utah.gov/relief/homeowner-renter-relief/",
+        "https://files.tax.utah.gov/tax/forms/current/tc-90cb.pdf#page=4",
+        "https://le.utah.gov/xcode/Title59/Chapter2A/C59-2a_2026010120250507.pdf#page=11",
+        "https://le.utah.gov/xcode/Title59/Chapter2A/C59-2a_2026010120250507.pdf#page=14",
+    )
+    defined_for = "ut_homeowner_renter_relief_eligible"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.ut.tax.property.homeowner_renter_relief
+        income = tax_unit("adjusted_gross_income", period)
+        maximum = p.maximum.calc(income)
+        rent = add(tax_unit, period, ["rent"])
+        renter_credit = min_(rent * p.renter.rate.calc(income), maximum)
+        homeowner_credit = min_(add(tax_unit, period, ["real_estate_taxes"]), maximum)
+        return renter_credit + homeowner_credit

policyengine_us/variables/gov/states/ut/tax/property/homeowner_renter_relief/ut_homeowner_renter_relief_eligible.py

@@ -0,0 +1,32 @@
+from policyengine_us.model_api import *
+
+
+class ut_homeowner_renter_relief_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Eligible for Utah Homeowner's/Renter's Relief"
+    definition_period = YEAR
+    reference = (
+        "https://tax.utah.gov/relief/homeowner-renter-relief/",
+        "https://tax.utah.gov/relief/renter-refund/",
+        "https://le.utah.gov/xcode/Title59/Chapter2A/C59-2a_2026010120250507.pdf#page=1",
+    )
+    defined_for = StateCode.UT
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.ut.tax.property.homeowner_renter_relief
+        age_head = tax_unit("age_head", period)
+        age_spouse = tax_unit("age_spouse", period)
+        filing_status = tax_unit("filing_status", period)
+        statuses = filing_status.possible_values
+        age_eligible = (age_head >= p.age_threshold) | (age_spouse >= p.age_threshold)
+        surviving_spouse = filing_status == statuses.SURVIVING_SPOUSE
+        income = tax_unit("adjusted_gross_income", period)
+        paid_rent_or_property_tax = (
+            add(tax_unit, period, ["rent", "real_estate_taxes"]) > 0
+        )
+        return (
+            (age_eligible | surviving_spouse)
+            & (income <= p.income_limit)
+            & paid_rent_or_property_tax
+        )