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H.B. 147

             1     

PROPERTY TAX EXEMPTION FOR VETERANS

             2     
2005 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Sponsor: Gregory H. Hughes

             5     
             6      LONG TITLE
             7      General Description:
             8          This bill amends provisions of the Property Tax Act regarding the property tax
             9      exemption relating to a disabled veteran, a veteran who is killed in action or dies in the
             10      line of duty, and an unmarried surviving spouse or minor orphan of a disabled veteran
             11      or a veteran who was killed in action or died in the line of duty.
             12      Highlighted Provisions:
             13          This bill:
             14          .    removes the $82,500 limitation on the property tax exemption relating to disabled
             15      veterans and veterans who are killed in action or die in the line of duty;
             16          .    provides that the property tax exemption relating to a disabled veteran with a
             17      service related disability of 10% or more is equal to the greater of:
             18              .    the percentage of the service related disability multiplied by the value of the
             19      property entitled to the exemption;
             20              .    the percentage of the service related disability multiplied by $82,500; or
             21              .    if the veteran served in the military prior to January 1, 1921, 100% of the value
             22      of the property entitled to the exemption;
             23          .    provides that the property tax exemption relating to a veteran who is killed in action
             24      or dies in the line of duty, or that veteran's unmarried surviving spouse or minor
             25      orphan, is equal to 100% of the value of the property entitled to the exemption;
             26          .    provides that the property tax exemption relating to disabled veterans and veterans
             27      who are killed in action or die in the line of duty may not exceed the total value of



             28      the property entitled to the exemption; and
             29          .    makes technical changes.
             30      Monies Appropriated in this Bill:
             31          None
             32      Other Special Clauses:
             33          None
             34      Utah Code Sections Affected:
             35      AMENDS:
             36          59-2-1104, as last amended by Chapter 333, Laws of Utah 2004
             37     
             38      Be it enacted by the Legislature of the state of Utah:
             39          Section 1. Section 59-2-1104 is amended to read:
             40           59-2-1104. Definitions -- Veteran's exemption -- Amount of veteran's exemption.
             41          (1) As used in this section and Section 59-2-1105 :
             42          (a) "claimant" means:
             43          (i) a disabled veteran who files an application under Section 59-2-1105 for a veteran's
             44      exemption;
             45          (ii) the unmarried surviving spouse:
             46          (A) of a:
             47          (I) deceased disabled veteran; or
             48          (II) veteran who was killed in action or died in the line of duty; and
             49          (B) who files an application under Section 59-2-1105 for a veteran's exemption;
             50          (iii) a minor orphan:
             51          (A) of a:
             52          (I) deceased disabled veteran; or
             53          (II) veteran who was killed in action or died in the line of duty; and
             54          (B) who files an application under Section 59-2-1105 for a veteran's exemption;
             55          (b) "deceased disabled veteran" means a deceased person who was a disabled veteran
             56      at the time the person died;
             57          (c) "disabled veteran" means a disabled person who, during military training or a
             58      military conflict, was disabled in the line of duty in the military service of the United States or


             59      the state;
             60          (d) "military entity" means:
             61          (i) the federal Department of Veterans Affairs; or
             62          (ii) a component of the armed forces of:
             63          (A) the United States; or
             64          (B) the state;
             65          (e) "residence" is as defined in Section 59-2-1202 , except that a rented dwelling is not
             66      considered to be a residence;
             67          (f) "veteran who was killed in action or died in the line of duty" means a person who
             68      was killed in action or died in the line of duty in the military service of the United States or the
             69      state, regardless of whether that person was disabled at the time that person was killed in action
             70      or died in the line of duty; and
             71          (g) "veteran's exemption" means a property tax exemption provided for in Subsection
             72      (2).
             73          (2) (a) The amount of taxable value of the property described in Subsection (2)(b) is
             74      exempt from taxation as calculated under Subsections (2)(c) through (e) if the property
             75      described in Subsection (2)(b) is owned by:
             76          (i) a disabled veteran; or
             77          (ii) the unmarried surviving spouse [and] or a minor [orphans] orphan of a:
             78          (A) deceased disabled veteran; or
             79          (B) veteran who was killed in action or died in the line of duty.
             80          (b) Subsection (2)(a) applies to the following property:
             81          (i) real property, including a residence;
             82          (ii) tangible personal property; or
             83          (iii) a combination of Subsections (2)(b)(i) and (ii).
             84          (c) Except as provided in Subsection (2)(d) or (e), the amount of taxable value of
             85      property described in Subsection (2)(b) that is exempt under Subsection (2)(a) is [equal to the
             86      lesser of]:
             87          [(i) the product of:]
             88          [(A) the percentage of disability listed on the certificate described in Subsection
             89      59-2-1105 (3)(a); and]


             90          [(B) $82,500; or]
             91          (i) as described in Subsection (2)(f), if the property is owned by:
             92          (A) a disabled veteran;
             93          (B) the unmarried surviving spouse of a deceased disabled veteran; or
             94          (C) a minor orphan of a deceased disabled veteran; or
             95          (ii) equal to the total taxable value of the claimant's property described in Subsection
             96      (2)(b)[.] if the property is owned by:
             97          (A) the unmarried surviving spouse of a veteran who was killed in action or died in the
             98      line of duty; or
             99          (B) a minor orphan of a veteran who was killed in action or died in the line of duty.
             100          (d) Notwithstanding Subsection (2)(c)(i), a veteran's exemption may not be allowed
             101      under this Subsection (2) if the percentage of disability listed on the certificate described in
             102      Subsection 59-2-1105 (3)(a) is less than 10%.
             103          (e) [(i)] Notwithstanding Subsection (2)(c)(i), a claimant who is the unmarried
             104      surviving spouse or minor orphan of a deceased disabled veteran may claim a veteran's
             105      exemption [as provided in Subsection (2)(e)(ii)] for the total value of the property described in
             106      Subsection (2)(b) if:
             107          (A) the deceased disabled veteran served in the military service of the United States or
             108      the state prior to January 1, 1921; and
             109          (B) the percentage of disability listed on the certificate described in Subsection
             110      59-2-1105 (3)(a) for the deceased disabled veteran is 10% or more.
             111          [(ii) For purposes of Subsection (2)(e)(i), the amount of taxable value of property
             112      described in Subsection (2)(b) that is exempt under Subsection (2)(a) is equal to the lesser of:]
             113          [(A) $82,500; or]
             114          [(B) the total taxable value of the claimant's property described in Subsection (2)(b).]
             115          (f) Except as provided in Subsection (2)(g), the amount of the taxable value of the
             116      property described in Subsection (2)(b) that is exempt under Subsection (2)(c)(i) is the greater
             117      of:
             118          (i) the percentage of disability listed on the certificate described in Subsection
             119      59-2-1105 (3)(a) multiplied by the taxable value of the property described in Subsection (2)(b);
             120      or


             121          (ii) the percentage of disability listed on the certificate described in Subsection
             122      59-2-1105 (3)(a) multiplied by $82,500.
             123          (g) Notwithstanding Subsection (f), the amount of the taxable value of the property
             124      described in Subsection (2)(b) that is exempt under Subsection (2)(c)(i) may not be greater than
             125      the taxable value of the property described in Subsection (2)(b).




Legislative Review Note
    as of 1-25-05 4:27 PM


Based on a limited legal review, this legislation has not been determined to have a high
probability of being held unconstitutional.

Office of Legislative Research and General Counsel


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