House of Representatives State of Utah


         UTAH STATE CAPITOL COMPLEX . 350 STATE CAPITOL
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         P.O. BOX 145030 . SALT LAKE CITY, UTAH 84114-5030 . (801) 538-1029

        February 5, 2014

Madam Speaker:

    The Revenue and Taxation Committee reports a favorable recommendation on H.B. 273, PROPERTY TAX RESIDENTIAL EXEMPTION AMENDMENTS, by Representative V. L. Snow, with the following amendments:

1.    Page 19, Line 579 through Page 20, Line 595 :    

             579          (3) (a) Regardless of whether a county legislative body adopts an ordinance described
             580      in Subsection (1), before a residential exemption may be applied to the value of part-year
             581      residential property, an owner of the property shall:
             582          (i) file the application described in Subsection (2)(a) with the county board of
             583      equalization; and
             584          (ii) include as part of the application described in Subsection (2)(a) a statement that
             585      certifies:
             586          (A) the date the part-year residential property became residential property; and
             587          (B) that the part-year residential property

{   is   }        will be       used as residential property for 183 or

             588      more consecutive calendar days during the calendar year for which the owner seeks to obtain
             589      the residential exemption.
             590          (b) An owner may not obtain a residential exemption for part-year residential property
             591      unless the owner files an application under this Subsection (3) on or before
{   August 31   }        November 30       of the

             592
     calendar year for which the owner seeks to obtain the residential exemption.
             593          (c) If an owner files an application under this Subsection (3) on or after May 1 of the
             594      calendar year for which the owner seeks to obtain the residential exemption, the county board
             595      of equalization may require the owner to pay an application fee of not to exceed $50.

    Respectfully,

    Ryan D. Wilcox
    Committee Chair

Voting: 12-0-4
3 HB0273.HC1.wpd 2/5/14 5:45 pm lelder/LGE RLR/LGE

Bill Number
Action Class
Action Code

*HB0273*
*H*
*HCRAMD*

 HB0273
H
HCRAMD