| (1) |
Subject to Subsection (8), for residential property other than part-year residential property, a county legislative body may adopt an ordinance that requires an owner to file an application with the county board of equalization before a residential exemption under Section 59-2-103 may be applied to the value of the residential property if:
Terms Used In Utah Code 59-2-103.5- County legislative body: means :Utah Code 68-3-12.5
- Part-year residential property: means property that is not residential property on January 1 of a calendar year but becomes residential property after January 1 of the calendar year. See Utah Code 59-2-102
- Personal property: All property that is not real property.
- Personal property: includes :
| (a) | every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement; |
| (b) | any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement; |
| (e) | outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- qualifying exempt primary residential rental personal property: means household furnishings, furniture, and equipment that:
| (i) | are used exclusively within a dwelling unit that is the primary residence of a tenant; |
| (ii) | are owned by the owner of the dwelling unit that is the primary residence of a tenant; and |
| (iii) | after applying the residential exemption described in Section 59-2-103, are exempt from taxation under this chapter in accordance with Subsection 59-2-1115(2). See Utah Code 59-2-102- Residential property: includes :
| (i) | except as provided in Subsection (34)(b)(ii), includes household furnishings, furniture, and equipment if the household furnishings, furniture, and equipment are:| (A) | used exclusively within a dwelling unit that is the primary residence of a tenant; and |
| (B) | owned by the owner of the dwelling unit that is the primary residence of a tenant; and |
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| (ii) | if the county assessor determines that the property will be used for residential purposes as a primary residence:| (A) | property under construction; or |
| (B) | unoccupied property. See Utah Code 59-2-102 |
| (a) |
the residential property was ineligible for the residential exemption during the calendar year immediately preceding the calendar year for which the owner is seeking to have the residential exemption applied to the value of the residential property; |
| (b) |
an ownership interest in the residential property changes; or |
| (c) |
the county board of equalization determines that there is reason to believe that the residential property no longer qualifies for the residential exemption. |
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| (2) |
| (a) |
The application described in Subsection (1):
| (i) |
shall be on a form the commission prescribes by rule and makes available to the counties; |
| (ii) |
shall be signed by the owner of the residential property; and |
| (iii) |
may not request the sales price of the residential property. |
|
| (c) |
For purposes of the application described in Subsection (1), a county may not request information from an owner of a residential property beyond the information provided in the form prescribed by the commission under this Subsection (2). |
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| (3) |
| (a) |
Regardless of whether a county legislative body adopts an ordinance described in Subsection (1), before a residential exemption may be applied to the value of part-year residential property, an owner of the property shall:
| (i) |
file the application described in Subsection (2)(a) with the county board of equalization; and |
| (ii) |
include as part of the application described in Subsection (2)(a) a statement that certifies:
| (A) |
the date the part-year residential property became residential property; |
| (B) |
that the part-year residential property will be used as residential property for 183 or more consecutive calendar days during the calendar year for which the owner seeks to obtain the residential exemption; and |
| (C) |
that the owner, or a member of the owner’s household, may not claim a residential exemption for any property for the calendar year for which the owner seeks to obtain the residential exemption, other than the part-year residential property, or as allowed under Section 59-2-103 with respect to the primary residence or household furnishings, furniture, and equipment of the owner’s tenant. |
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| (b) |
If an owner files an application under this Subsection (3) on or after May 1 of the calendar year for which the owner seeks to obtain the residential exemption, the county board of equalization may require the owner to pay an application fee not to exceed $50. |
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| (4) |
Except as provided in Subsection (5), if a property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner’s primary residence, the property owner shall:
| (a) |
file a written statement with the county board of equalization of the county in which the property is located:
| (i) |
on a form provided by the county board of equalization; and |
| (ii) |
notifying the county board of equalization that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner’s primary residence; and |
|
| (b) |
declare on the property owner’s individual income tax return under Chapter 10, Individual Income Tax Act, for the taxable year for which the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner’s primary residence, that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner’s primary residence. |
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| (5) |
A property owner is not required to file a written statement or make the declaration described in Subsection (4) if the property owner:
| (a) |
changes primary residences; |
| (b) |
qualified to receive a residential exemption authorized under Section 59-2-103 for the residence that was the property owner’s former primary residence; and |
| (c) |
qualifies to receive a residential exemption authorized under Section 59-2-103 for the residence that is the property owner’s current primary residence. |
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| (6) |
Subsections (2) through (5) do not apply to qualifying exempt primary residential rental personal property. |
| (7) |
| (a) |
Subject to Subsection (8), for the first calendar year in which a property owner qualifies to receive a residential exemption under Section 59-2-103, a county assessor may require the property owner to file a signed statement described in Section 59-2-306. |
| (b) |
Subject to Subsection (8) and notwithstanding Section 59-2-306, for a calendar year after the calendar year described in Subsection (7)(a) in which a property owner qualifies for an exemption described in Subsection 59-2-1115(2) for qualifying exempt primary residential rental personal property, a signed statement described in Section 59-2-306 with respect to the qualifying exempt primary residential rental personal property may only require the property owner to certify, under penalty of perjury, that the property owner qualifies for the exemption under Subsection 59-2-1115(2). |
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| (8) |
| (a) |
After an ownership interest in residential property changes, the county assessor shall:
| (i) |
notify the owner of the residential property that the owner is required to submit a written declaration described in Subsection (8)(d) within 90 days after the day on which the county assessor mails the notice under this Subsection (8)(a); and |
| (ii) |
provide the owner of the residential property with the form described in Subsection (8)(e) to make the written declaration described in Subsection (8)(d). |
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| (b) |
A county assessor is not required to provide a notice to an owner of residential property under Subsection (8)(a) if the situs address of the residential property is the same as any one of the following:
| (i) |
the mailing address of the residential property owner or the tenant of the residential property; |
| (ii) |
the address listed on the:
| (A) |
residential property owner’s driver license; or |
| (B) |
tenant of the residential property’s driver license; or |
|
| (iii) |
the address listed on the:
| (A) |
residential property owner’s voter registration; or |
| (B) |
tenant of the residential property’s voter registration. |
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| (c) |
A county assessor is not required to provide a notice to an owner of residential property under Subsection (8)(a) if:
| (i) |
the owner is using a post office box or rural route box located in the county where the residential property is located; and |
| (ii) |
the residential property is located in a county of the fourth, fifth, or sixth class. |
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| (d) |
An owner of residential property that receives a notice described in Subsection (8)(a) shall submit a written declaration to the county assessor under penalty of perjury certifying the information contained in the form provided in Subsection (8)(e). |
| (e) |
The written declaration required by Subsection (8)(d) shall be:
| (i) |
signed by the owner of the residential property; and |
| (ii) |
in substantially the following form:
“Residential Property Declaration
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