H.B.
273
PROPERTY TAX RESIDENTIAL EXEMPTION AMENDMENTS
House Floor
Amendments
Amendment 2 February 13, 2014 2:54 PM
Representative V. Lowry Snow
proposes the following amendments:
1. Page
19, Line 579 through Page 20, Line 589
:
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 H. [is] will be .H used as residential
587a
property for 183 or
588
more consecutive calendar days during the calendar year for which the owner seeks to obtain
589
the residential exemption
{
.
}
; and
(C) that the owner, or a member of the owner's household, may not claim a residential exemption
for any property for the calendar year for which the owner seeks to obtain the residential exemption,
other than the part-year residential property, or as allowed under Section 59-2-103 with respect to the
primary residence or household furnishings, furniture, and equipment of the owner's tenant.
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