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MINUTES OF THE

HOUSE REVENUE AND TAXATION

STANDING COMMITTEE

Room W135 - West Office Building, State Capitol Complex


                     February 11, 2005


MEMBERS PRESENT:     Rep. Glen A. Donnelson, Vice Chair
                Rep. Sheryl L. Allen     
                Rep. Craig A. Frank     
                 Rep. Fred R. Hunsaker
                Rep. Bradley G. Last
                Rep. Rebecca Lockhart
                Rep. Joseph G. Murray
                 Rep. Merlynn T. Newbold
                Rep. Patrick L. Painter             
                 Rep. Gordon E. Snow
                Rep. Tim M. Cosgrove
                Rep. Roz McGee
                 Rep. Carol Spackman Moss
                Rep. Ross I. Romero

MEMBERS ABSENT:     Rep. Wayne A. Harper, Chair

STAFF:            Bryant Howe, Assistant Director
                Crystal Hermanson, Secretary
                    
Note:    A list of visitors and a copy of handouts are filed with the committee minutes.

Vice Chair Donnelson called the meeting to order at 3:34 p.m.

MOTION:    Rep. Murray moved to approve the minutes. The motion passed unanimously with Rep. Allen, Rep. Last, Rep. Lockhart, Rep. McGee, Rep. Moss, Rep. Snow, and Rep. Painter absent for the vote.

H.B. 140    Individual Income Tax Contribution for Community Spay and Neuter Programs (Rep. M. Noel)

MOTION:    Rep. Murray moved to amend the bill as follows:


1.    Page 3, Lines 62 through 68 :    

             62          (4) The department shall distribute contributions and interest deposited into the Cat and


             63      Dog Community Spay and Neuter Program Restricted Account to one or more organizations:
             64          (a) that are exempt from federal income taxation under Section 501(c)(3), Internal
             65      Revenue Code;
             66          (b) that operate a mobile spay and neuter clinic for cats and dogs; and
             67          (c) that provide annual spay and neuter services at the mobile spay and neuter clinic
             68      described in Subsection (4)(b)
  :

    (i)  
to one or more communities in at least 20 counties in the state      {   .   }        ; and

    (ii) by veterinarians who are licensed by Title 58, Chapter 28, Veterinary Practice Act.  


2.    Page 3, Lines 71 through 73 :    

             71          (b) An organization that receives a distribution from the department in accordance with
             72      Subsection (4)
  :

    (i)  
shall expend the distribution only to spay or neuter dogs and cats        :

    (A)  
owned by

             73      persons having low incomes;
      (B) by veterinarians who are licensed by Title 58, Chapter 28, Veterinary Practice Act;

    (C) through a statewide voucher program
; and
    (D) at a location that:
    (I) is not a mobile spay and neuter clinic; and
    (II) does not receive any funding from a governmental entity; and  

      (ii) may not expend the distribution for any administrative cost relating to an expenditure authorized by Subsection (5)(b)(i).      



Rep. Noel introduced the bill and explained its intent. Rep. John Mathis, David Sweeney, Veterinarian for No More Homeless Pets in Utah, Karen Bird, West Valley City Animal Shelter Manager, and Nikki Sharp, No More Homeless Pets in Utah, spoke for the bill

MOTION:    Rep. Frank moved to pass the bill as amended out favorably. The motion passed with Rep. Lockhart, Rep. Newbold, and Rep. Snow voting in opposition to the motion. Rep. McGee was absent for the vote.




H.B. 147    Property Tax Exemption for Veterans (Rep. G. Hughes)

MOTION:    Rep. Lockhart moved to amend the bill as follows:


1.    Page 1, Lines 13 through 20 :    

             13          This bill:
    
  .    limits the property that is eligible for the exemption described in this bill to     

either or both of the following:
        .    the claimant's primary residence; or
        .    tangible personal property that is held exclusively for personal use and
        is not used in a trade or business;  

             14          .    
{   removes   }        increases       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
  from $82,500 to:      

        
  .    for 2005, $200,000; and      

        
  .    for each year after 2005, $200,000 plus an amount calculated by multiplying the

amount of the limitation for the previous year by the actual percent change in the Consumer Price Index during the previous calendar year  
;

             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  
}
  limitation

described previously  
; or



2.    Page 2, Line 33 :    

             33          
{   None   }        This bill provides retrospective operation.      


3.    Page 2, Lines 41 through 42 :    

             41          (1) As used in this section and Section 59-2-1105 :
    
  (a)    "adjusted taxable value limit" means:

        (i)     for the year 2005 , $200,000; and
        (ii)     for each year after 2005, the amount of the adjusted taxable value limit for the previous year, plus an amount calculated by multiplying the amount of the adjusted taxable value limit for the previous year by the actual percent change in the Consumer Price Index during the previous calendar year.  

             42          
{   (a)   }        (b)       "claimant" means:


4.    Page 2, Line 54 through Page 3, Line 57 :    

             54          (B) who files an application under Section 59-2-1105 for a veteran's exemption;
    
  (c)    "consumer price index" is as described in Section 1(f)(4), Internal Revenue Code, and defined in Section 1(f)(5), Internal Revenue Code;      

             55          
{   (b)   }        (d)       "deceased disabled veteran" means a deceased person who was a disabled veteran

             56      at the time the person died;
             57          
{   (c)   }        (e)       "disabled veteran" means a disabled person who, during military training or a


5.    Page 3, Line 60 :    

             60          
{   (d)   }        (f)       "military entity" means:


6.    Page 3, Lines 65 through 67 :    

             65          
{   (e)   }        (g)       "residence" is as defined in Section 59-2-1202 , except that a rented dwelling is not

             66      considered to be a residence;
             67          
{   (f)   }        (h)       "veteran who was killed in action or died in the line of duty" means a person who


7.    Page 3, Lines 71 through 72 :    

             71          
{   (g)   }        (i)       "veteran's exemption" means a property tax exemption provided for in Subsection

             72      (2).

8.    Page 3, Lines 80 through 83 :    



             80          (b) Subsection (2)(a) applies to the following property:
             81          (i)
{   real property, including a   }        the claimant's primary       residence;

             82          (ii) tangible personal property
  that:

    (A)    is held exclusively for personal use; and
    (B)    is not used in a trade or business  
; or

             83          (iii) a combination of Subsections (2)(b)(i) and (ii).

9.    Page 4, Line 115 through Page 5, Line 125 :    

             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)  
}
  equal to       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  
}
  adjusted taxable value limit       .

             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).
  Section 2. Retrospective operation.

This bill provides retrospective operation to January 1, 2005.  



        Larry Richardson, Salt Lake County Treasure, spoke for the amendment. The motion passed unanimously.

Rep. Hughes introduced the bill and explained its intent. Frank Maughan, Utah Disabled American Veterans, and Frank Gardner, Utah Association of Counties, spoke to the bill.

MOTION:    Rep. Lockhart moved to pass the bill as amended out favorably. The motion passed unanimously with Rep. Frank absent for the vote.


S.B. 129    Brine Shrimp Royalty Act Amendments (Sen. T. Hatch)

Rep. Snow introduced the bill and explained its intent with the assistance of Don Leonard, Utah Artemia Association.

MOTION:    Rep. Last moved to pass the bill out favorably. The motion passed unanimously.

S.B. 54    Property Tax Confidentiality Amendments (Sen. H. Stephenson)

Sen. Stephenson introduced the bill and explained its intent with the assistance of Mark Johnson, Tax Commission. Brent Gardner, Salt Lake County Assessors, spoke for the bill.

MOTION:    Rep. Snow moved to pass the bill out favorably. The motion passed unanimously.

MOTION:    Rep. Allen moved to adjourn. The motion passed unanimously.

Rep. Donnelson adjourned the meeting at 4:41 p.m.



                            __________________________
                            Rep. Wayne A. Harper, Chair