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Fourth Substitute S.J.R. 8

Senator Luz Robles proposes the following substitute bill:


             1     
JOINT RESOLUTION ON PROPERTY TAX EXEMPTION

             2     
FOR MILITARY PERSONNEL

             3     
2012 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Chief Sponsor: Luz Robles

             6     
House Sponsor: Stephen E. Sandstrom

             7     
             8      LONG TITLE
             9      General Description:
             10          This joint resolution of the Legislature proposes to amend the Utah Constitution to
             11      allow for a property tax exemption for certain military personnel and spouse.
             12      Highlighted Provisions:
             13          This resolution proposes to amend the Utah Constitution to:
             14          .    provide that the primary residence of a person who is ordered to federal active duty
             15      may be exempt from property tax, as provided by statute.
             16      Special Clauses:
             17          This resolution directs the lieutenant governor to submit this proposal to voters.
             18          This resolution provides a contingent effective date of January 1, 2013, for this
             19      proposal.
             20      Utah Constitution Sections Affected:
             21      AMENDS:
             22          ARTICLE XIII, SECTION 3
             23     
             24      Be it resolved by the Legislature of the state of Utah, two-thirds of all members elected to each
             25      of the two houses voting in favor thereof:


             26          Section 1. It is proposed to amend Utah Constitution Article XIII, Section 3, to read:
             27           Article XIII, Section 3. [Property tax exemptions.]
             28          (1) The following are exempt from property tax:
             29          (a) property owned by the State;
             30          (b) property owned by a public library;
             31          (c) property owned by a school district;
             32          (d) property owned by a political subdivision of the State, other than a school district,
             33      and located within the political subdivision;
             34          (e) property owned by a political subdivision of the State, other than a school district,
             35      and located outside the political subdivision unless the Legislature by statute authorizes the
             36      property tax on that property;
             37          (f) property owned by a nonprofit entity used exclusively for religious, charitable, or
             38      educational purposes;
             39          (g) places of burial not held or used for private or corporate benefit;
             40          (h) farm equipment and farm machinery as defined by statute;
             41          (i) water rights, reservoirs, pumping plants, ditches, canals, pipes, flumes, power
             42      plants, and transmission lines to the extent owned and used by an individual or corporation to
             43      irrigate land that is:
             44          (i) within the State; and
             45          (ii) owned by the individual or corporation, or by an individual member of the
             46      corporation; and
             47          (j) (i) if owned by a nonprofit entity and used within the State to irrigate land, provide
             48      domestic water, as defined by statute, or provide water to a public water supplier:
             49          (A) water rights; and
             50          (B) reservoirs, pumping plants, ditches, canals, pipes, flumes, and, as defined by
             51      statute, other water infrastructure;
             52          (ii) land occupied by a reservoir, ditch, canal, or pipe that is exempt under Subsection
             53      (1)(j)(i)(B) if the land is owned by the nonprofit entity that owns the reservoir, ditch, canal, or
             54      pipe; and
             55          (iii) land immediately adjacent to a reservoir, ditch, canal, or pipe that is exempt under
             56      Subsection (1)(j)(i)(B) if the land is:


             57          (A) owned by the nonprofit entity that owns the adjacent reservoir, ditch, canal, or
             58      pipe; and
             59          (B) reasonably necessary for the maintenance or for otherwise supporting the operation
             60      of the reservoir, ditch, canal, or pipe.
             61          (2) (a) The Legislature may by statute exempt the following from property tax:
             62          (i) tangible personal property constituting inventory present in the State on January 1
             63      and held for sale in the ordinary course of business;
             64          (ii) tangible personal property present in the State on January 1 and held for sale or
             65      processing and shipped to a final destination outside the State within 12 months;
             66          (iii) subject to Subsection (2)(b), property to the extent used to generate and deliver
             67      electrical power for pumping water to irrigate lands in the State;
             68          (iv) up to 45% of the fair market value of residential property, as defined by statute;
             69          (v) household furnishings, furniture, and equipment used exclusively by the owner of
             70      that property in maintaining the owner's home; and
             71          (vi) tangible personal property that, if subject to property tax, would generate an
             72      inconsequential amount of revenue.
             73          (b) The exemption under Subsection (2)(a)(iii) shall accrue to the benefit of the users
             74      of pumped water as provided by statute.
             75          (3) The following may be exempted from property tax as provided by statute:
             76          (a) property owned by a disabled person who, during military training or a military
             77      conflict, was disabled in the line of duty in the military service of the United States or the State;
             78      [and]
             79          (b) property owned by the unmarried surviving spouse or the minor orphan of a person
             80      who:
             81          (i) is described in Subsection (3)(a); or
             82          (ii) during military training or a military conflict, was killed in action or died in the line
             83      of duty in the military service of the United States or the State[.]; and
             84          (c) real property owned by a person in the military or the person's spouse, or both, and
             85      used as the person's primary residence, if the person serves under an order to federal active duty
             86      out of state for at least 200 days in a calendar year or 200 consecutive days.
             87          (4) The Legislature may by statute provide for the remission or abatement of the taxes


             88      of the poor.
             89          Section 2. Submittal to voters.
             90          The lieutenant governor is directed to submit this proposed amendment to the voters of
             91      the state at the next regular general election in the manner provided by law.
             92          Section 3. Effective date.
             93          If the amendment proposed by this joint resolution is approved by a majority of those
             94      voting on it at the next regular general election, the amendment shall take effect on January 1,
             95      2013.


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