UTAH

Has state opted out of federal bankruptcy exemptions? Yes. Utah Code Ann. § 78B-5-513 (West).

Is opt out limited to residents or domiciliaries of the state? Yes. Utah Code Ann. § 78B-5-513 (West): “An individual may not exempt from the property of the estate in any bankruptcy proceeding property specified in [§ 522(d) unless the individual is a non-resident of this state and has been for the 180 days preceding the bankruptcy.”

Do state’s exemptions have extraterritorial application?

Homestead: No. The exemption provided in Utah Code Ann. § 78B-5-503 (West) applies to a homestead “consisting of property in this state.” See In re Katseanes, 2007 WL 2962637 (Bankr. D. Idaho Oct. 9, 2007).

Personal property: Uncertain.

Wages: Utah Code Ann. §§ 70C-7-103, 70C-7-104, 78B-5-505(1)(a)(xvi) (West).

Scope: Compensation for personal services, whether called wages, salary, commission, bonus, or otherwise, including periodic payments pursuant to pension, disability, or retirement plan. Disability benefits or veterans benefits may be garnished for court-ordered restitution in cases of felony sex offenses against a child. Utah Code Ann. § 70C-7-103(1) (West).

Amount: Similar to federal. Utah Code Ann. § 70C-7-103(2) (West). Disposable earnings are those left after legally required deductions. Utah Code Ann. § 70C-7-103(1) (West). Unpaid earnings, as of the date of filing of a bankruptcy petition, are exempt up to 1/12 or 1/24 (depending on whether debtor is paid more often than once a month) of the state median income for debtor’s family size. Utah Code Ann. § 78B-5-505(1)(a)(xvi) (West). Also garnishment for education loan [defined] limited to 15% of disposable earnings. Utah Code Ann. § 70C-7-103(2)(c) (West).

Survival after payment/deposit: Not specified in exemption statute.

Waiver: Not specified in exemption statute.

Homestead: Utah Const. art. XXII, § 1; Utah Code Ann. §§ 78B-5-503, 78B-5-504, 78B-5-507 (West).

Amount: Up to $42,000 ($42,700 for 2020) for an individual or $84,000 ($85,400 for 2020) for joint owners in the “primary personal residence” defined as a dwelling or manufactured home (whether or not debtor owns the land on which manufactured home is located) and up to one acre of land “as reasonably necessary to make use of the dwelling or mobile home.” Property is defined to include an equitable interest in real property awarded by a court in divorce proceedings. If property is not the primary personal residence, exemption is limited to $5000 ($10,000 for joint owners) (increased to $5100 and $10,200, respectively, for 2020). Amount of exemption to be adjusted annually for inflation. Utah Code Ann. § 78B-5-503 (West).

Procedural requirements: Procedure available for filing declaration of homestead; may be filed up to time stated in notice of execution. Utah Code Ann. § 78B-5-504 (West).

Special provisions: Proceeds remain exempt for one year. Utah Code Ann. § 78B-5-503(5)(b) (West). A person may not claim a homestead in property acquired as a result of criminal activity. Utah Code Ann. § 78B-5-503(2)(d) (West).

Waiver: Spouse must join in conveyance or encumbrance. Utah Code Ann. § 78B-5-504 (West). Waiver of exemptions in favor of unsecured creditor is unenforceable. Utah Code Ann. § 78B-5-509 (West).

Tangible personal property: Utah Code Ann. §§ 39-1-47, 78B-5-505 through 78B-5-511 (West).

Household goods: Washer, dryer, refrigerator, stove, microwave, sewing machine, carpets, 12 months of provisions, beds and bedding. Utah Code Ann. § 78B-5-505(1) (West). In addition, $1000 exemptions for goods chosen from each of four categories: (1) sofas, chairs, and so forth, (2) kitchen and dining tables and chairs, (3) animals, books, and musical instruments, and (4) heirlooms or other items of sentimental value. Utah Code Ann. § 78B-5-506(1) (West).

Motor vehicles: $3000; specifically excludes recreational or off-road vehicles, except for a motorcycle or van used for daily transportation. Utah Code Ann. § 78B-5-506(3) (West).

Tools of trade: $5000, including motor vehicle to which other exemptions have not been applied, actually used in the individual’s principal trade or business. Utah Code Ann. § 78B-5-506(2) (West).

Clothing and jewelry: All clothing, excluding furs and jewelry. Utah Code Ann. § 78B-5-505(1) (West).

Miscellaneous and wildcard: Health aids; burial plot (Utah Code Ann. § 78B-5-505(1) (West)); military property (Utah Code Ann. § 39-1-47 (West)); family pictures; works of art by debtor. Utah Code Ann. § 78B-5-505(1) (West). Three firearms and ammunition, excluding relic or curio firearms. Utah Code Ann. § 78B-5-505(a)(xvii) (West). Traceable proceeds of property sold, taken by condemnation, lost, damaged or destroyed remain exempt for one year. Utah Code Ann. § 75B-5-507 (West).

Waiver: Waiver of exemptions in favor of unsecured creditor is unenforceable. Utah Code Ann. § 78B-5-509 (West).

Benefits, retirement plans, insurance, judgments, and other intangibles: Utah Code Ann. §§ 78B-5-505 through 78B-5-511 (West).

Public benefits: Veterans’ benefits; benefits received or to be received from any source on account of disability, illness, or unemployment. Disability benefits or veterans benefits may be garnished for court-ordered restitution in cases of felony sex offenses against a child. Utah Code Ann. § 78B-5-505(1) (West).

Pensions, retirement plans, and annuities: Certain tax-qualified retirement plans, including inherited accounts. Rollovers explicitly included; other contributions within one year of bankruptcy not exempt. Payments from plans for illness or disability fully exempt; others exempt to extent needed for support. Proceeds or benefits of certain trusts of which debtor or dependents are beneficiary. Utah Code Ann. § 78B-5-505(1) (West).

Insurance, judgments, or other compensation for injury: Benefits received or to be received from any source on account of disability, illness, or unemployment (Utah Code Ann. § 78B-5-505(1) (West)); proceeds of insurance, judgment or settlement for personal injury or wrongful death; benefits paid or payable for medical, surgical, or hospital care, so far as used to pay for that care. Proceeds or benefits of any life insurance paid or payable to debtor upon the death of debtor’s spouse or children, provided that policy had been owned by debtor for a continuous unexpired period of one year; proceeds or benefits of any contracts paid or payable to spouse or children upon the death of the debtor, provided that policy has been in existence for continuous unexpired period of one year; proceeds or avails of any unmatured life insurance contracts owned by debtor, excluding any payments made during year before levy or execution. (These sections do not apply to any life insurance pledged as collateral for a loan or other legal obligation.) Utah Code Ann. § 78B-5-505(1) (West).

Bank accounts: Not specified in exemption statute.

Alimony, child support: Child support (Utah Code Ann. § 78B-5-505(1) (West)); payments from retirement plan to alternate payee under qualified domestic relations order. Alimony and separate maintenance exempt to extent needed for support. Utah Code Ann. § 78B-5-505(1) (West).

Tax refunds: Not specified in exemption statute.

Survival after payment or deposit: Benefits remain exempt after receipt by and in possession of individual, and in any other form in which it is traceable. Utah Code Ann. § 78B-5-507 (West).