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S.B. 128 Enrolled

             1     

AMENDMENTS TO THE VETERAN'S

             2     
PROPERTY TAX EXEMPTION

             3     
2008 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Chief Sponsor: Brent H. Goodfellow

             6     
House Sponsor: Neal B. Hendrickson

             7     
             8      LONG TITLE
             9      General Description:
             10          This bill amends provisions in the Property Tax Act relating to the veteran's exemption.
             11      Highlighted Provisions:
             12          This bill:
             13          .    makes technical changes to provisions relating to the veteran's exemption.
             14      Monies Appropriated in this Bill:
             15          None
             16      Other Special Clauses:
             17          None
             18      Utah Code Sections Affected:
             19      AMENDS:
             20          59-2-1105, as last amended by Laws of Utah 2006, Chapter 114
             21     
             22      Be it enacted by the Legislature of the state of Utah:
             23          Section 1. Section 59-2-1105 is amended to read:
             24           59-2-1105. Application for veteran's exemption -- Rulemaking authority --
             25      Statement -- County authority to make refunds.
             26          (1) (a) [A] Except as provided in Subsection 59-2-1101 (2)(c), a veteran's exemption
             27      may be allowed only if the interest of the claimant is on record on January 1 of the year the
             28      exemption is claimed.
             29          (b) If the claimant has an interest in real property under a contract, the veteran's


             30      exemption may be allowed if it is proved to the satisfaction of the county that the claimant is:
             31          (i) the purchaser under the contract; and
             32          (ii) obligated to pay the taxes on the property beginning January 1 of the year the
             33      exemption is claimed.
             34          (c) If the claimant is the grantor of a trust holding title to real or tangible personal
             35      property on which a veteran's exemption is claimed, the claimant may claim the portion of the
             36      veteran's exemption under Section 59-2-1104 and be treated as the owner of that portion of the
             37      property held in trust for which the claimant proves to the satisfaction of the county that:
             38          (i) title to the portion of the trust will revest in the claimant upon the exercise of a
             39      power:
             40          (A) by:
             41          (I) the claimant as grantor of the trust;
             42          (II) a nonadverse party; or
             43          (III) both the claimant and a nonadverse party; and
             44          (B) regardless of whether the power is a power:
             45          (I) to revoke;
             46          (II) to terminate;
             47          (III) to alter;
             48          (IV) to amend; or
             49          (V) to appoint;
             50          (ii) the claimant is obligated to pay the taxes on that portion of the trust property
             51      beginning January 1 of the year the claimant claims the exemption; and
             52          (iii) the claimant meets the requirements under this part for the exemption.
             53          (2) (a) (i) A claimant applying for a veteran's exemption under this section shall file an
             54      application:
             55          (A) with the county in which that person resides; and
             56          (B) except as provided in Subsection (2)(b) or (e), on or before September 1 of the year
             57      in which that claimant is applying for the veteran's exemption in accordance with this section.


             58          (ii) A county shall provide a claimant who files an application for a veteran's exemption
             59      in accordance with this section with a receipt:
             60          (A) stating that the county received the claimant's application; and
             61          (B) no later than 30 days after the day on which the claimant filed the application in
             62      accordance with this section.
             63          (b) Notwithstanding Subsection (2)(a)(i)(B) or (2)(e):
             64          (i) subject to Subsection (2)(b)(iv), for a claimant who applies for a veteran's exemption
             65      on or after January 1, 2004, a county shall extend the deadline for filing the application required
             66      by Subsection (2)(a) to September 1 of the year after the year the claimant would otherwise be
             67      required to file the application under Subsection (2)(a)(i)(B) if:
             68          (A) on or after January 1, 2004, a military entity issues a written decision that the:
             69          (I) disabled veteran is disabled; or
             70          (II) deceased disabled veteran with respect to whom the claimant applies for a veteran's
             71      exemption was disabled at the time the deceased disabled veteran died; and
             72          (B) the date the written decision described in Subsection (2)(b)(i)(A) takes effect is in
             73      any year prior to the current calendar year;
             74          (ii) subject to Subsections (2)(b)(iv) and (2)(d), for a claimant who applies for a
             75      veteran's exemption on or after January 1, 2004, a county shall allow the claimant to amend the
             76      application required by Subsection (2)(a) on or before September 1 of the year after the year the
             77      claimant filed the application under Subsection (2)(a)(i)(B) if:
             78          (A) on or after January 1, 2004, a military entity issues a written decision that the
             79      percentage of disability has changed for the:
             80          (I) disabled veteran; or
             81          (II) deceased disabled veteran with respect to whom the claimant applies for a veteran's
             82      exemption; and
             83          (B) the date the written decision described in Subsection (2)(b)(ii)(A) takes effect is in
             84      any year prior to the current calendar year;
             85          (iii) subject to Subsections (2)(b)(iv) and (2)(d), for a claimant who applies for a


             86      veteran's exemption on or after January 1, 2004, a county shall extend the deadline for filing the
             87      application required by Subsection (2)(a) to September 1 of the year after the year the claimant
             88      would otherwise be required to file the application under Subsection (2)(a)(i)(B) if the county
             89      legislative body determines that:
             90          (A) the claimant or a member of the claimant's immediate family had an illness or injury
             91      that prevented the claimant from filing the application on or before the deadline for filing the
             92      application established in Subsection (2)(a)(i)(B);
             93          (B) a member of the claimant's immediate family died during the calendar year the
             94      claimant was required to file the application under Subsection (2)(a)(i)(B);
             95          (C) the claimant was not physically present in the state for a time period of at least six
             96      consecutive months during the calendar year the claimant was required to file the application
             97      under Subsection (2)(a)(i)(B); or
             98          (D) the failure of the claimant to file the application on or before the deadline for filing
             99      the application established in Subsection (2)(a)(i)(B):
             100          (I) would be against equity or good conscience; and
             101          (II) was beyond the reasonable control of the claimant; and
             102          (iv) a county may extend the deadline for filing an application or amending an
             103      application under this Subsection (2) until December 31 if the county finds that good cause
             104      exists to extend the deadline.
             105          (c) The following shall accompany the initial application for a veteran's exemption:
             106          (i) a copy of the veteran's certificate of discharge from the military service of:
             107          (A) the United States; or
             108          (B) this state; or
             109          (ii) other satisfactory evidence of eligible military service.
             110          (d) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
             111      commission may by rule:
             112          (i) establish procedures and requirements for amending an application under Subsection
             113      (2)(b)(ii);


             114          (ii) for purposes of Subsection (2)(b)(iii), define the terms:
             115          (A) "immediate family"; or
             116          (B) "physically present"; or
             117          (iii) for purposes of Subsection (2)(b)(iii), prescribe the circumstances under which the
             118      failure of a claimant to file an application on or before the deadline for filing the application
             119      established in Subsection (2)(a)(i)(B):
             120          (A) would be against equity or good conscience; and
             121          (B) is beyond the reasonable control of a claimant.
             122          (e) If a claimant has on file with the county the application described in Subsection
             123      (2)(a), the county may not require the claimant to file another application described in
             124      Subsection (2)(a) unless:
             125          (i) the claimant applies all or a portion of an exemption allowed by this section to any
             126      tangible personal property;
             127          (ii) the percentage of disability has changed for the:
             128          (A) disabled veteran; or
             129          (B) deceased disabled veteran with respect to whom a claimant applies for a veteran's
             130      exemption under this section;
             131          (iii) the disabled veteran dies;
             132          (iv) the claimant's ownership interest in the claimant's primary residence changes;
             133          (v) the claimant's occupancy of the primary residence for which the claimant claims an
             134      exemption under Section 59-2-1104 changes; or
             135          (vi) the claimant who files an application for a veteran's exemption with respect to a
             136      deceased disabled veteran or veteran who was killed in action or died in the line of duty is a
             137      person other than the claimant who filed the application described in Subsection (2)(a) for a
             138      veteran's exemption:
             139          (A) for the calendar year immediately preceding the current calendar year; and
             140          (B) with respect to that deceased disabled veteran or veteran who was killed in action
             141      or died in the line of duty.


             142          (f) The county may verify that the residential property for which the claimant claims an
             143      exemption under Section 59-2-1104 is the claimant's primary residence.
             144          (3) (a) (i) Subject to Subsection (3)(a)(ii), a claimant who files an application for a
             145      veteran's exemption shall have on file with the county a statement:
             146          (A) issued by a military entity; and
             147          (B) listing the percentage of disability for the disabled veteran or deceased disabled
             148      veteran with respect to whom a claimant applies for a veteran's exemption.
             149          (ii) If a claimant has on file with the county the statement described in Subsection
             150      (3)(a)(i), the county may not require the claimant to file another statement described in
             151      Subsection (3)(a)(i) unless:
             152          (A) the claimant who files an application under this section for a veteran's exemption
             153      with respect to a deceased disabled veteran or veteran who was killed in action or died in the
             154      line of duty is a person other than the claimant who filed the statement described in Subsection
             155      (3)(a)(i) for a veteran's exemption:
             156          (I) for the calendar year immediately preceding the current calendar year; and
             157          (II) with respect to that deceased disabled veteran or veteran who was killed in action
             158      or died in the line of duty; or
             159          (B) the percentage of disability has changed for a:
             160          (I) disabled veteran; or
             161          (II) deceased disabled veteran with respect to whom the claimant applies for a veteran's
             162      exemption under this section.
             163          (b) For a claimant filing an application in accordance with Subsection (2)(b)(i), the
             164      claimant shall include with the application required by Subsection (2) a statement issued by a
             165      military entity listing the date the written decision described in Subsection (2)(b)(i)(A) takes
             166      effect.
             167          (c) For a claimant amending an application in accordance with Subsection (2)(b)(ii), the
             168      claimant shall provide to the county a statement issued by a military entity listing the date the
             169      written decision described in Subsection (2)(b)(ii)(A) takes effect.


             170          (4) (a) For purposes of this Subsection (4):
             171          (i) "Property taxes due" means the taxes due on a claimant's property:
             172          (A) for which a veteran's exemption is granted by a county; and
             173          (B) for the calendar year for which the veteran's exemption is granted.
             174          (ii) "Property taxes paid" is an amount equal to the sum of:
             175          (A) the amount of the property taxes the claimant paid for the calendar year for which
             176      the claimant is applying for the veteran's exemption; and
             177          (B) the veteran's exemption the county granted for the calendar year described in
             178      Subsection (4)(a)(ii)(A).
             179          (b) A county granting a veteran's exemption to a claimant shall refund to that claimant
             180      an amount equal to the amount by which the claimant's property taxes paid exceed the
             181      claimant's property taxes due, if that amount is $1 or more.


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