Utah State Bankruptcy Exemptions
§ 78-23-3. Homestead exemption -- Definitions -- Excepted obligations -- Water
rights and interests -- Conveyance -- Sale and disposition -- Property right
for federal tax purposes
(1) For purposes of this section:
(a) "Household" means a group of persons related by blood or marriage living
together in the same dwelling as an economic unit, sharing furnishings,
facilities, accommodations, and expenses.
(b) "Mobile home" is as defined in Section 57-16-3.
(c) "Primary personal residence" means a dwelling or mobile home, and the land
surrounding it, not exceeding one acre, as is reasonably necessary for the use
of the dwelling or mobile home, in which the individual and the individual's
household reside.
(d) "Property" means:
(i) a primary personal residence;
(ii) real property; or
(iii) an equitable interest in real property awarded to a person in a divorce
decree by a court.
(2) (a) An individual is entitled to a homestead exemption consisting of
property in this state in an amount not exceeding:
(i) $ 5,000 in value if the property consists in whole or in part of property
which is not the primary personal residence of the individual; or
(ii) $ 20,000 in value if the property claimed is the primary personal
residence of the individual.
(b) If the property claimed as exempt is jointly owned, each joint owner is
entitled to a homestead exemption; however
(i) for property exempt under Subsection (2)(a)(i), the maximum exemption may
not exceed $ 10,000 per household; or
(ii) for property exempt under Subsection (2)(a)(ii), the maximum exemption may
not exceed $ 40,000 per household.
(c) A person may claim a homestead exemption in either or both of the
following:
(i) one or more parcels of real property together with appurtenances and
improvements; or
(ii) a mobile home in which the claimant resides.
(3) A homestead is exempt from judicial lien and from levy, execution, or forced
sale except for:
(a) statutory liens for property taxes and assessments on the property;
(b) security interests in the property and judicial liens for debts created for
the purchase price of the property;
(c) judicial liens obtained on debts created by failure to provide support or
maintenance for dependent children; and
(d) consensual liens obtained on debts created by mutual contract.
(4) (a) Except as provided in Subsection (4)(b), water rights and interests,
either in the form of corporate stock or otherwise, owned by the homestead
claimant are exempt from execution to the extent that those rights and
interests are necessarily employed in supplying water to the homestead for
domestic and irrigating purposes.
(b) Those water rights and interests are not exempt from calls or assessments
and sale by the corporations issuing the stock.
(5) (a) When a homestead is conveyed by the owner of the property, the
conveyance may not subject the property to any lien to which it would not be
subject in the hands of the owner.
(b) The proceeds of any sale, to the amount of the exemption existing at the
time of sale, is exempt from levy, execution, or other process for one year
after the receipt of the proceeds by the person entitled to the exemption.
(6) The sale and disposition of one homestead does not prevent the selection or
purchase of another.
(7) For purposes of any claim or action for taxes brought by the United States
Internal Revenue Service, a homestead exemption claimed on real property in
this state is considered to be a property right.
§ 78-23-5. Property exempt from execution
(1) (a) An individual is entitled to exemption of the following property:
(i) a burial plot for the individual and his family;
(ii) health aids reasonably necessary to enable the individual or a dependent
to work or sustain health;
(iii) benefits the individual or his dependent have received or are entitled to
receive because of disability, illness, or unemployment from any source;
(iv) benefits paid or payable for medical, surgical, or hospital care to the
extent they are used by an individual or his dependent to pay for that care;
(v) veterans benefits;
(vi) money or property received, and rights to receive money or property for
child support;
(vii) one clothes washer and dryer, one refrigerator, one freezer, one stove,
one microwave oven, one sewing machine, all carpets in use, provisions
sufficient for 12 months actually provided for individual or family use, all
wearing apparel of every individual and dependent, not including jewelry or
furs, and all beds and bedding for every individual or dependent;
(viii) works of art depicting the debtor or the debtor and his resident family,
or produced by the debtor or the debtor and his resident family, except works
of art held by the debtor as part of a trade or business;
(ix) proceeds of insurance, a judgment, or a settlement, or other rights
accruing as a result of bodily injury of the individual or of the wrongful
death or bodily injury of another individual of whom the individual was or is a
dependent to the extent that those proceeds are compensatory;
(x) except as provided in Subsection (1)(b), any money or other assets held for
or payable to the individual as a participant or beneficiary from or an
interest of the individual as a participant or beneficiary in a retirement plan
or arrangement that is described in Section 401(a), 401(h), 401(k), 403(a),
403(b), 408, 408A, 409, 414(d), or 414(e) of the United States Internal Revenue
Code of 1986, as amended; and
(xi) the interest of or any money or other assets payable to an alternate payee
under a qualified domestic relations order as those terms are defined in
Section 414(p) of the United States Internal Revenue Code of 1986, as amended.
(b) The exemption granted by Subsection (1)(a)(x) does not apply to:
(i) an alternate payee under a qualified domestic relations order, as those
terms are defined in Section 414(p) of the United States Internal Revenue Code
of 1986, as amended; or
(ii) amounts contributed or benefits accrued by or on behalf of a debtor within
one year before the debtor files for bankruptcy. This may not include amounts
directly rolled over from other funds which are exempt from attachment under
this section.
(2) Exemptions under this section do not limit items which may be claimed as
exempt under Section 78-23-8.
§ 78-23-8. Value of exempt property -- Exemption of implements, professional
books, tools, and motor vehicle
(1) An individual is entitled to exemption of the following property up to an
aggregate value of items in each subsection of $ 500:
(a) sofas, chairs, and related furnishings reasonably necessary for one
household;
(b) dining and kitchen tables and chairs reasonably necessary for one
household;
(c) animals, books, and musical instruments, if reasonably held for the
personal use of the individual or his dependents; and
(d) heirlooms or other items of particular sentimental value to the individual.
(2) An individual is entitled to an exemption, not exceeding $ 3,500 in
aggregate value, of implements, professional books, or tools of his trade.
(3) (a) As used in this Subsection (3), "motor vehicle" does not include any
motor vehicle designed for or used primarily for recreational purposes, such
as:
(i) an off-highway vehicle as defined in Section 41-22-2, except a motorcycle
the individual regularly uses for daily transportation; or
(ii) a recreational vehicle as defined in Section 13-14-102, except a van the
individual regularly uses for daily transportation.
(b) An individual is entitled to an exemption, not exceeding $ 2,500 in value,
of one motor vehicle.
(4) This section does not affect property exempt under Section 78-23-5.
§ 78-23-9. Exemption of proceeds from property sold, taken by condemnation, lost,
damaged, or destroyed -- Tracing exempt property and proceeds
(1) If property, or a part thereof, that could have been claimed exempt under
Subsection 78-23-5(1)(a)(i) or (ii), or personal property subject to a value
limitation under Subsection 78-23-8(1)(a), (b), or (c) has been sold or taken
by condemnation, or has been lost, damaged, or destroyed and the owner has been
compensated therefor, the individual is entitled to an exemption of proceeds
that are traceable for one year after the proceeds are received. The exemption
of proceeds under this subsection does not entitle the individual to claim an
aggregate exemption in excess of the value limitation otherwise allowable under
Section 78-23-3 or 78-23-8.
(2) Money or other property exempt under Subsection 78-23-5(1)(a)(iii), (iv),
(v), or (vi), or exempt to the extent reasonably necessary for support under
Section 78-23-6, remains exempt after its receipt by, and while it is in the
possession of, the individual or in any other form into which it is traceable.
(3) Money or other property and proceeds exempt under this chapter are traceable
under this section by application of the principle of first-in first-out,
last-in last-out, or any other reasonable basis for tracing selected by the
individual.
§ 78-23-15. Exemption provisions applicable in bankruptcy proceedings
No individual may exempt from the property of the estate in any bankruptcy
proceeding the property specified in Subsection (d) of Section 522 of the
Bankruptcy Reform Act (Public Law 95-598), except as may otherwise be expressly
permitted under this chapter.
§ 39-1-47. Military property exempt from civil process
All military property issued to or owned by members of the National Guard shall
be exempt from all civil process.
§ 35A-3-112. Assistance not assignable -- Exemption from execution, garnishment,
bankruptcy, or insolvency proceedings
Public assistance provided under this chapter is not assignable, at law or in
equity, and none of the money paid or payable under this chapter is subject to
execution, levy, attachment, garnishment, or other legal process, or to the
operation of any bankruptcy or insolvency law.
§ 34A-2-422. Compensation exempt from execution
Compensation before payment shall be exempt from all claims of creditors, and
from attachment or execution, and shall be paid only to employees or their
dependents, except as provided in Sections 26-19-5 and 34A-2-417.
§ 35A-4-103. Void agreements -- Child support obligations -- Penalties
(1) (a) Any agreement by an individual to waive, release, or commute his rights
to benefits or any other rights under this chapter is void.
(b) Any agreement by any individual in the employ of any person or concern to
pay all or any portion of an employer's contributions, required under this
chapter from the employer, is void.
(c) An employer may not directly or indirectly:
(i) make, require, or accept any deduction from wages to finance the employer's
contributions required from the employer;
(ii) require or accept any waiver of any right under this chapter by any
individual in the employer's employ;
(iii) discriminate in regard to the hiring or tenure of work on any term or
condition of work of any individual on account of the individual claiming
benefits under this chapter; or
(iv) in any manner obstruct or impede the filing of claims for benefits.
(d) (i) Any employer or officer or agent of an employer who violates Subsection
(1)(c) is, for each offense, guilty of a class B misdemeanor.
(ii) Notwithstanding Sections 76-3-204 and 76-3-301, a fine imposed under
Subsection (1) shall be not less than $ 100, and a penalty of imprisonment
shall be not more than six months.
(2) An individual claiming benefits may not be charged fees or costs of any kind
in any proceeding under this chapter by the department or its representatives,
or by any court or any officer of the court.
(3) (a) Any individual claiming benefits in any proceeding before the department
or its representatives or a court may be represented by counsel or any other
duly authorized agent.
(b) A counsel or agent may not either charge or receive for the counsel's or
agent's services more than an amount approved by the division or administrative
law judge in accordance with rules made by the department.
(c) Any person who violates any provision of Subsection (3) is guilty of a
class B misdemeanor for each offense.
(d) Notwithstanding Sections 76-3-204 and 76-3-301, a fine imposed under
Subsection (3) shall be not less than $ 50 nor more than $ 500, and a penalty
for imprisonment shall be not more than six months.
(4) Except as provided for in Subsection (5):
(a) any assignment, pledge, or encumbrance of any right to benefits that are or
may become due or payable under this chapter is void;
(b) rights to benefits are exempt from levy, execution, attachment, or any
other remedy provided for the collection of debt;
(c) benefits received by any individual, so long as they are not mingled with
other funds of the recipient, are exempt from any remedy for the collection of
all debts except debts incurred for necessaries furnished to the individual or
the individual's spouse or dependents during the time when the individual was
unemployed; and
(d) any waiver of any exemption provided for in Subsection (4) is void.
(5) (a) An individual filing a new claim for unemployment compensation shall, at
the time of filing the claim, disclose whether or not the individual owes:
(i) child support obligations; or
(ii) an uncollected overissuance of food stamp benefits.
(b) If the individual owes child support obligations, and is determined to be
eligible for unemployment compensation, the division shall notify the state or
local child support agency charged with enforcing that obligation that the
individual is eligible for unemployment compensation.
(c) The division shall deduct and withhold from any unemployment compensation
payable to an individual that owes child support obligations:
(i) any amount required to be deducted and withheld from unemployment
compensation under legal process, as defined in the Social Security Act, 42
U.S.C. Sec. 659(i), properly served upon the department;
(ii) the amount determined under an agreement submitted to the division under
Subsection 454(19)(B)(i) of the Social Security Act, 42 U.S.C. Sec. 654, by the
state or local child support enforcement agency, except if Subsection (5)(c)(i)
is applicable; or
(iii) the amount specified by the claimant to the division if neither
Subsection (5)(c)(i) nor (ii) is applicable.
(d) The division shall notify the state food stamp agency that an individual is
eligible for unemployment compensation if the individual:
(i) owes an uncollected overissuance of food stamp benefits; and
(ii) is determined to be eligible for unemployment compensation.
(e) The division shall deduct and withhold from any unemployment compensation
payable to an individual who owes an uncollected overissuance of food stamp
benefits:
(i) the amount specified by the individual to the division to be deducted and
withheld under this Subsection (5)(e);
(ii) the amount, if any, determined pursuant to an agreement submitted to the
state food stamp agency under Section 13(c)(3)(B) of the Food Stamp Act of
1977; or
(iii) any amount otherwise required to be deducted and withheld from
unemployment compensation pursuant to Section 13(c)(3)(B) of the Food Stamp Act
of 1977.
(f) Any amount deducted and withheld under Subsection (5)(c) or (e) shall:
(i) be paid by the department to the appropriate:
(A) state or local child support enforcement agency; or
(B) state food stamp agency; and
(ii) for all purposes, be treated as if it was paid to the individual as
unemployment compensation and then paid by the individual to the appropriate:
(A) state or local child support enforcement agency in satisfaction of the
individual's child support obligation; or
(B) state food stamp agency in satisfaction of the individual's uncollected
overissuance.
(g) For purposes of Subsection (5):
(i) "Child support obligation" means obligations that are enforced under a plan
described in Section 454 of the Social Security Act, 42 U.S.C. Sec. 654, that
has been approved by the Secretary of Health and Human Services under Part D of
Title IV of the Social Security Act, 42 U.S.C. Sec. 651 et seq.
(ii) "State food stamp agency" means the Department of Workforce Services or
its designee responsible for the collection of uncollected overissuances.
(iii) "State or local child support enforcement agency" means any agency or
political subdivision of the state operating under a plan described in
Subsection (5).
(iv) "Uncollected overissuance" is as defined in Section 13(c)(1) of the Food
Stamp Act of 1977.
(v) "Unemployment compensation" means any compensation payable under this
chapter, including amounts payable under an agreement directed by federal law
that provides compensation assistance or allowances for unemployment.
(h) Subsection (5) is applicable only if appropriate arrangements have been
made for reimbursement by the state or local child support enforcement agency
or state food stamp agency for the administrative costs of the department under
Subsection (5) that are directly related to the enforcement of child support
obligations or the repayment of uncollected overissuance of food stamp
benefits.
§ 53B-20-106. Property exempt from taxes and assessments
The property of the institutions governed by the board is exempt from all taxes
and assessments.
§ 31A-9-603. Exemption of fraternal benefits
No money or other benefit, charity, relief, or aid to be paid, provided, or
rendered by any domestic or nondomestic fraternal is liable to attachment,
garnishment, or other process, or may be seized, taken, appropriated, or
applied by any legal or equitable process or operation of law to pay a debt or
liability of a member or beneficiary, or any other person who may have a right
to them, either before or after their payment by the fraternal.
§ 48-1-22. Nature of a partner's right in specific partnership property
(1) A partner is co-owner with his partners of specific partnership property
holding as a tenant in partnership.
(2) The incidents of this tenancy are such that:
(a) A partner, subject to the provisions of this chapter and to any agreement
between the partners, has an equal right with his partners to possess specific
partnership property for partnership purposes; but he has no right to possess
such property for any other purpose without the consent of his partners.
(b) A partner's right in specific partnership property is not assignable,
except in connection with the assignment of rights of all the partners in the
same property.
(c) A partner's right in specific partnership property is not subject to
attachment or execution, except on a claim against the partnership. When
partnership property is attached for a partnership debt, the partners, or any
of them, or the representative of a deceased partner, cannot claim any right
under the homestead or exemption laws.
(d) On the death of a partner his right in specific partnership property vests
in the surviving partner or partners, except where the deceased was the last
surviving partner, when his right in such property vests in his legal
representatives. Such surviving partner or partners, or the legal
representatives of the last surviving partner, has no right to possess the
partnership property for any but a partnership purpose.
(e) A partner's right in specific partnership property is not subject to dower,
curtesy, or allowances to widows, heirs or next of kin.
§ 49-11-612. Nonassignability of benefits or payments -- Exemption from legal
process
(1) Except as provided in Subsections (2), (3), and (4), the right of any
member, retiree, participant, or beneficiary to any retirement benefit,
retirement payment, or any other retirement right accrued or accruing under
this title and the assets of the funds created by this title are not subject to
alienation or assignment by the member, retiree, participant, or their
beneficiaries and are not subject to attachment, execution, garnishment, or any
other legal or equitable process.
(2) The office may, upon the request of the retiree, deduct from the retiree's
allowance insurance premiums or other dues payable on behalf of the retiree,
but only to those entities that have received the deductions prior to February
1, 2002.
(3) (a) The office shall provide for the division of an allowance, defined
contribution account, continuing monthly death benefit, or refund of member
contributions upon termination to former spouses and family members under an
order of a court of competent jurisdiction with respect to domestic relations
matters on file with the office.
(b) The court order shall specify the manner in which the allowance, defined
contribution account, continuing monthly death benefit, or refund of member
contributions shall be partitioned, whether as a fixed amount or as a
percentage of the benefit.
(c) Allowances, continuing monthly death benefits, and refunds of member
contributions split under a domestic relations order are subject to the
following:
(i) the amount to be paid or the period for which payments shall be made under
the original domestic relations order may not be altered if the alteration
affects the actuarial calculation of the allowance;
(ii) payments to an alternate payee shall begin at the time the member or
beneficiary begins receiving payments; and
(iii) the alternate payee shall receive payments in the same form as allowances
received by the member or beneficiary.
(4) In accordance with federal law, the board may deduct the required amount
from any benefit, payment, or other right accrued or accruing to any member of
a system, plan, or program under this title to offset any amount that member
owes to a system, plan, or program administered by the board.
(5) The board shall make rules to implement this section.
Note: Exemptions may have changed since our last update. For the latest updates on these property exemptions, speak to a local bankruptcy lawyer.
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