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UTAH STATE SENATE

UTAH STATE CAPITOL COMPLEX * 320 STATE CAPITOL

P.O. BOX 145115 * SALT LAKE CITY, UTAH 84114-5115 * (801) 538-1035

        February 1, 2012

Mr. President:

    The Revenue and Taxation Committee reports a favorable recommendation on S.B. 116, ARMED FORCES PROPERTY TAX EXEMPTION, by Senator L. Robles, with the following amendments:

1.    Page 1, Lines 13 through 15 :    

             13          .    expands a property tax exemption related to military members to include certain
             14      members of the armed forces who performed

  qualifying active duty       military service      {   in a combat zone in

             15      the prior year  
}
; and

2.    Page 2, Lines 52 through 54 :    

             52          (iv) a member of an active component of the United States Armed Forces or a reserve
             53      component of the United States Armed Forces who performed
  qualifying active duty       military service      {   in a combat

             54      zone in the prior year  
}
.

3.    Page 3, Lines 67 through 69 :    

             67     
{       (h) "Military service in a combat zone" is as defined in Section 59-10-1027 .   }

  (h) "Qualifying active duty military service" means:


    (i) at least 200 days in a calendar year, regardless of whether consecutive, of active duty military service outside the state in an active component of the United States Armed Forces or a reserve component of the United States Armed Forces; or

    (ii) the completion of at least 200 consecutive days of active duty military service outside the state:
        (A) in an active component of the United States Armed Forces or a reserve component of the United States Armed Forces; and
        (B) that began in the prior year, if those days of active duty military service outside the state in the prior year were not counted as qualifying active duty military service for purposes of this section or Section 59-2-1105 in the prior year.  

             68          (i) "Reserve component of the United States Armed Forces" is as defined in Section
             69      59-10-1027 .



4.    Page 4, Lines 90 through 92 :    

             90          (iii) a member of an active component of the United States Armed Forces or a reserve
             91      component of the United States Armed Forces who performed
  qualifying active duty       military service      {   in a combat

             92      zone in the prior year  
}
.

5.    Page 4, Lines 111 through 113 :    

             111          (C) a member of an active component of the United States Armed Forces or a reserve
             112      component of the United States Armed Forces who performed
  qualifying active duty       military service      {   in a combat

             113      zone in the prior year  
}
.


6.    Page 8, Lines 237 through 238 :    

             237          (ii) other satisfactory evidence of eligible military service, including
  orders for qualifying active duty       military service      {   in

             238      a combat zone  
}
, if applicable.


7.    Page 9, Lines 273 through 275 :    

             273          (g) A member of an active component of the United States Armed Forces or reserve
             274      component of the United States Armed Forces who performed
  qualifying active duty       military service      {   in a combat

             275      zone in the prior year  
}
shall
{   annually   }        :

    (i)  
file the application described in Subsection (2)(a)      {   .   }        in the year after the year during which the member completes the qualifying active duty military service; and

    (ii) if the member meets the requirements of Section 59-2-1104 and this section to receive an exemption under Section 59-2-1104, claim one exemption only in the year the member files the application described in Subsection (2)(g)(i).  


        Respectfully,

        Curtis S. Bramble
        Committee Chair

Voting: 6-0-1
3 SB0116.SC1.wpd /PVD RLR/PVD 2/1/12 6:25 pm


Bill Number
Action Class
Action Code

*SB0116*
*S*
*SCRAMD*

SB0116
S
SCRAMD