59-2-1902.  Active duty armed forces exemption — Amount — Application.

(1)  As used in this section, “default application deadline” means the application deadline described in Subsection (4)(a).

Terms Used In Utah Code 59-2-1902

  • Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
  • County legislative body: means :Utah Code 68-3-12.5
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Taxable value: means fair market value less any applicable reduction allowed for residential property under Section 59-2-103. See Utah Code 59-2-102
(2) 

(a)  The total taxable value of an active duty claimant’s primary residence is exempt from taxation for the calendar year after the year in which the active duty claimant completed qualifying military service.

(b)  An active duty claimant may claim an exemption in accordance with this section if the active duty claimant owns the property eligible for the exemption at any time during the calendar year for which the active duty claimant claims the exemption.

(3)  An active duty claimant shall:

(a)  file an application as described in Subsection (4) in the year after the year during which the active duty claimant completes the qualifying active duty military service; and

(b)  if the active duty claimant meets the requirements of this section, claim one exemption only in the year the active duty claimant files the application.

(4) 

(a)  Except as provided in Subsection (5) or (6), an active duty claimant shall, on or before September 1 of the calendar year for which the active duty claimant is applying for the exemption, file an application for an exemption with the county in which the active duty claimant resides on September 1 of that calendar year.

(b)  An application described in Subsection (4)(a) shall include:

(i)  a completed travel voucher or other satisfactory evidence of eligible military service; and

(ii)  a statement that lists the dates on which the 200 days of qualifying active duty military service began and ended.

(c)  A county that receives an application described in Subsection (4)(a) shall, within 30 days after the day on which the county received the application, provide the active duty claimant with a receipt that states that the county received the active duty claimant’s application.

(5)  A county may extend the default application deadline for an application described in Subsection (4)(a) until December 31 of the year for which the active duty claimant is applying for the exemption if the county finds that good cause exists to extend the default application deadline.

(6)  A county shall extend the default application deadline by one additional year if the county legislative body determines that:

(a)  the active duty claimant or a member of the active duty claimant’s immediate family had an illness or injury that prevented the active duty claimant from filing the application on or before the default application deadline;

(b)  a member of the active duty claimant’s immediate family died during the calendar year of the default application deadline;

(c)  the active duty claimant was not physically present in the state for a time period of at least six consecutive months during the calendar year of the default application deadline; or

(d)  the failure of the active duty claimant to file the application on or before the default application deadline:

(i)  would be against equity or good conscience; and

(ii)  was beyond the reasonable control of the active duty claimant.

(7)  After issuing the receipt described in Subsection (4)(c), a county may not require an active duty claimant to file another application under Subsection (4)(a), except under the following circumstances:

(a)  a change in the active duty claimant’s ownership of the active duty claimant’s primary residence; or

(b)  a change in the active duty claimant’s occupancy of the primary residence for which the active duty claimant claims an exemption under this section.

(8)  A county may verify that real property for which an active duty claimant applies for an exemption is the active duty claimant’s primary residence.

(9)  In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule:

(a)  establish procedures and requirements for amending an application described in Subsection (4);

(b)  for purposes of Subsection (6), define the terms:

(i)  “immediate family”; or

(ii)  “physically present”; or

(c)  for purposes of Subsection (6)(d), prescribe the circumstances under which the failure of an active duty claimant to file an application on or before the default application deadline:

(i)  would be against equity or good conscience; and

(ii)  is beyond the reasonable control of an active duty claimant.

Enacted by Chapter 453, 2019 General Session

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