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S.B. 151 Enrolled
AN ACT RELATING TO THE PROPERTY TAX ACT; REPEALING THE MAXIMUM
INCOME LIMIT FOR ELIGIBILITY FOR PURPOSES OF THE DISABLED VETERANS'
PROPERTY TAX EXEMPTION; MODIFYING THE DISABLED VETERANS' PROPERTY
TAX EXEMPTION TO APPLY ONLY TO A RESIDENCE; INCREASING THE AMOUNT
OF TAXABLE VALUE THAT IS EXEMPT UNDER THE DISABLED VETERANS'
PROPERTY TAX EXEMPTION; MODIFYING THE PROVISION DISALLOWING AN
EXEMPTION FOR VETERANS THAT ARE LESS THAN 10% DISABLED; MAKING
TECHNICAL CHANGES; AND PROVIDING AN EFFECTIVE DATE.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
59-2-1104, as repealed and reenacted by Chapter 3, Laws of Utah 1988
59-2-1105, as last amended by Chapters 87 and 256, Laws of Utah 1996
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-2-1104 is amended to read:
59-2-1104. Exemption of property owned by disabled veterans or their unremarried
surviving spouses and minor orphans -- Amount of exemption.
(1) As used in this section "residence" is as defined in Section 59-2-1202 , except that the
term "residence" does not include a rented dwelling.
(2) The first [
taxation, subject to the conditions and limitations of Section 59-2-1105 , if the residence is owned
by:
[
(i) who served in the military service of the United States or of this state in any armed
conflict prior to January 1, 1921; and
(ii) is disabled;
[
in the line of duty during any war, international conflict, or military training in the military service
of the United States or of this state [
[
Subsection (1) or (2), or of a person who [
military service of the United States or of this state, were killed in action or died in the line of duty
as a result of the military service.
Section 2. Section 59-2-1105 is amended to read:
59-2-1105. Application for disabled veteran's exemption -- Proof requirements and
limitations.
(1) (a) The exemptions authorized by Section 59-2-1104 may be allowed only if the interest
of the claimant is on record on January 1 of the year the exemption is claimed.
(b) If the claimant has an interest in real property under a contract, the exemption may be
allowed if it is proved to the satisfaction of the county legislative body that the claimant is the
purchaser under the contract and is obligated to pay the taxes on the property beginning January 1
of that year.
(2) (a) On or before September 1 each year, any person applying for a veteran's exemption
shall file an application with the county legislative body of the county in which that person resides.
(b) A copy of the veteran's certificate of discharge from the military service of the United
States or of this state, or other satisfactory evidence of eligible military service, shall accompany the
initial application for exemption.
(3) If the application is made by a veteran who served in the military of the United States
or of this state prior to January 1, 1921, or by the unremarried surviving spouse or minor orphan of
that veteran, a certificate from the Department of Veterans Affairs or from any other source required
by the county legislative body showing the percentage of disability of the veteran shall accompany
the application.
(4) Any application made by a veteran who served in the military service of the United
States or of this state on or after [
spouse or minor orphan of that veteran, shall be accompanied by[
Department of Veterans Affairs, or from any other source required by the county legislative body,
showing the percentage of disability incurred or aggravated [
during any war, international conflict, or military training in the military service[
States or of this state.
[
(5) (a) If the veteran is 100% disabled, the full [
provided in Section 59-2-1104 .
(b) If the certificate under this section shows a lesser percentage of disability, the exemption
allowed as provided in Section 59-2-1104 is that percentage of [
exemption is allowed for any disability below [
(6) The unremarried surviving spouse and minor orphans of a deceased veteran are entitled
to the greater of:
(a) the full exemption if the veteran's disability was [
served prior to January 1, 1921; or
(b) the same exemption to which the disabled veteran would have been entitled, if the
veteran served on or after [
(7) The county legislative body may adopt rules to effectuate the exemptions from taxation
under Section 59-2-1104 .
Section 3. Effective date.
This act takes effect on January 1, 1999.
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