H.B.
273
PROPERTY TAX RESIDENTIAL EXEMPTION AMENDMENTS
House Committee
Amendments
Amendment 1 February 5, 2014 10:26 AM
Representative ___________
proposes 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.
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