H.B. 336

1

PROPERTY TAX EXEMPTION FOR VETERANS
2 1999 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: David L. Hogue
5 AN ACT RELATING TO THE PROPERTY TAX ACT; PROVIDING A PROPERTY TAX
6 EXEMPTION FOR CERTAIN TANGIBLE PERSONAL PROPERTY OWNED BY A
7 DISABLED VETERAN OR THE UNREMARRIED SURVIVING SPOUSE AND MINOR
8 ORPHANS OF A DISABLED VETERAN OR A PERSON WHO WAS KILLED IN ACTION
9 OR DIED IN THE LINE OF DUTY; MAKING TECHNICAL CHANGES; AND PROVIDING
10 AN EFFECTIVE DATE.
11 This act affects sections of Utah Code Annotated 1953 as follows:
12 AMENDS:
13 59-2-1104, as last amended by Chapter 340, Laws of Utah 1998
14 Be it enacted by the Legislature of the state of Utah:
15 Section 1. Section 59-2-1104 is amended to read:
16 59-2-1104. Exemption of property owned by disabled veterans or the unremarried
17 surviving spouse and minor orphans of a disabled veteran or a person who was killed in
18 action or died in the line of duty -- Amount of exemption.
19 (1) As used in this section ["], "qualifying property" means the following property located
20 within the state:
21 (a) a residence[" is] as defined in Section 59-2-1202 , except that [the term "residence" does
22 not include] a rented dwelling is not considered to be a residence;
23 (b) tangible personal property; or
24 (c) a combination of the property described in Subsections (1)(a) and (b).
25 (2) [The] Subject to Section 59-2-1105 , the first $82,500 of the total taxable value of [a
26 residence in this state] all of the taxpayer's qualifying property is exempt from taxation[, subject
27 to the conditions and limitations of Section 59-2-1105 ,] if the [residence] qualifying property is

28 owned by:
29 [(a) a person:]
30 [(i) who served in the military service of the United States or of this state in any armed
31 conflict prior to January 1, 1921; and]
32 [(ii) is disabled;]
33 [(b)] (a) a disabled person who [is] was disabled in the line of duty during any war,
34 international conflict, or military training in the military service of the United States or of this state
35 [on or after January 1, 1921]; or
36 [(c)] (b) the unremarried surviving spouse and minor orphans of any person described in
37 Subsection [(1) or] (2)(a), or of a person who, during any war, international conflict, or military
38 training in the military service of the United States or of this state, [were] was killed in action or
39 died in the line of duty as a result of the military service.
40 Section 2. Effective date.
41 This act takes effect on January 1, 2000.




Legislative Review Note
as of 2-5-99 10:57 AM

A limited legal review of this legislation raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel