House of Representatives State of Utah


         W030 STATE CAPITOL COMPLEX . P.O. BOX 145030
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        SALT LAKE CITY, UTAH 84114-5030 . (801) 538-1029
        February 15, 2007

Mr. Speaker:

    The Revenue and Taxation Committee recommends H.B. 78, PROPERTY TAX DEFERRAL - SENIOR CITIZENS, by Representative G. Froerer, be replaced and reports a favorable recommendation on 1st Sub. H.B. 78, PROPERTY TAX DEFERRAL - SENIOR CITIZENS with the following amendments:

1.    Page 4, Line 96 through Line 115 :    

             96          (1) For purposes of this section:
             97          (a) "Claimant" means:
             98          (i) an owner of qualifying residential property:
             99          (A)

{   regardless of income   }        whose total household income as defined in Section 59-2-1202 is less than 300% of the maximum household income certified to a homeowner's credit under Subsection 59-2-1208(1)       ; and

             100          (B) who:
             101          (I) files an application in accordance with Section 59-2-1109 ;
             102          (II) is 70 years of age or older on or before the date on which an application for deferral
             103      described in Subsection (1)(a)(i)(B)(I) is filed;
             104          (III) owes a property tax on the qualifying residential property; and
             105          (IV) resides for not less than ten months of each year in the qualifying residential
             106      property;
             107          (ii) a grantor of a trust:
             108          (A)
{   regardless of income   }        whose total household income as defined in Section 59-2-1202 is less than 300% of the maximum household income certified to a homeowner's credit under Subsection 59-2-1208(1)       ; and

             109          (B) holding title to qualifying residential property:
             110          (I) who files an application in accordance with Section 59-2-1109 ;
             111          (II) who is 70 years of age or older on or before the date on which an application for
             112      deferral described in Subsection (1)(a)(ii)(B)(I) is filed;
             113          (III) if a property tax is owed on the qualifying residential property; and
             114          (IV) who resides for not less than ten months of each year in the qualifying residential

             115      property; or


2.    Page 4, Line 116 through Page 5, Line 125 :    

             116          (iii) the unmarried surviving spouse of an owner described in Subsection (1)(a)(i) or a
             117      grantor described in Subsection (1)(a)(ii) of qualifying residential property if:
             118          (A) the unmarried surviving spouse, regardless of age, files an application in
             119      accordance with Section 59-2-1109 ;
             120          (B) a property tax is owed on the qualifying residential property;
             121          (C)
  the unmarried surviving spouse's total household income as defined in Section 59-2-1202 is less than 300% of the maximum household income certified to a homeowner's credit under Subsection 59-2-1208(1);

    (D)  
the unmarried surviving spouse resides for not less than ten months of each year in

             122      the qualifying residential property; and
             123          
{   (D)   }        (E)       the deceased spouse previously obtained a deferral:

             124          (I) in accordance with this section; and
             125          (II) for the qualifying residential property described in (1)(a)(iii)(B).

    Respectfully,

    John Dougall
    Committee Chair

Voting: 7-5-3
7 HB0078.HC1.wpd 2/15/07 11:12 am bhowe/BRH ADO/PVD

Bill Number
Action Class
Action Code

*HB0078S01*
*H*
*HCRSUBAMD*

 HB0078S01
H
HCRSUBAMD