1     
ARMED FORCES PROPERTY TAX EXEMPTION

2     
AMENDMENTS

3     
2015 GENERAL SESSION

4     
STATE OF UTAH

5     
Chief Sponsor: Curtis Oda

6     
Senate Sponsor: Margaret Dayton

7     

8     LONG TITLE
9     General Description:
10          This bill amends provisions related to the armed forces property tax exemption.
11     Highlighted Provisions:
12          This bill:
13          ▸     amends provisions related to qualification for an armed forces property tax
14     exemption; and
15          ▸     makes technical and conforming changes.
16     Money Appropriated in this Bill:
17          None
18     Other Special Clauses:
19          This bill provides for retrospective operation.
20     Utah Code Sections Affected:
21     AMENDS:
22          59-2-1101, as last amended by Laws of Utah 2013, Chapter 248
23          59-2-1104, as last amended by Laws of Utah 2014, Chapter 85
24          59-2-1105, as last amended by Laws of Utah 2013, Chapter 19
25     

26     Be it enacted by the Legislature of the state of Utah:
27          Section 1. Section 59-2-1101 is amended to read:
28          59-2-1101. Definitions -- Exemption of certain property -- Proportional payments
29     for certain property -- County legislative body authority to adopt rules or ordinances.
30          (1) As used in this section:
31          (a) "Educational purposes" includes:
32          (i) the physical or mental teaching, training, or conditioning of competitive athletes by
33     a national governing body of sport recognized by the United States Olympic Committee that
34     qualifies as being tax exempt under Section 501(c)(3) [of the], Internal Revenue Code; and
35          (ii) an activity in support of or incidental to the teaching, training, or conditioning
36     described in Subsection (1)(a)(i).
37          (b) "Exclusive use exemption" means a property tax exemption under Subsection
38     (3)(a)(iv), for property owned by a nonprofit entity used exclusively for religious, charitable, or
39     educational purposes.
40          (c) "Government exemption" means a property tax exemption provided under
41     Subsection (3)(a)(i), (ii), or (iii).
42          (d) "Nonprofit entity" includes an entity if the:
43          (i) entity is treated as a disregarded entity for federal income tax purposes;
44          (ii) entity is wholly owned by, and controlled under the direction of, a nonprofit entity;
45     and
46          (iii) net earnings and profits of the entity irrevocably inure to the benefit of a nonprofit
47     entity.
48          (e) "Tax relief" means an exemption, deferral, or abatement that is authorized by this
49     part.
50          (2) (a) Except as provided in Subsection (2)(b) or (c), tax relief may be allowed only if
51     the claimant is the owner of the property as of January 1 of the year the exemption is claimed.
52          (b) Notwithstanding Subsection (2)(a), a claimant shall collect and pay a proportional
53     tax based upon the length of time that the property was not owned by the claimant if:
54          (i) the claimant is a federal, state, or political subdivision entity described in
55     Subsection (3)(a)(i), (ii), or (iii); or
56          (ii) pursuant to Subsection (3)(a)(iv):
57          (A) the claimant is a nonprofit entity; and
58          (B) the property is used exclusively for religious, charitable, or educational purposes.
59          [(c) Notwithstanding Subsection (2)(a), a claimant may be allowed a veteran's
60     exemption in accordance with Sections 59-2-1104 and 59-2-1105 regardless of whether the
61     claimant is the owner of the property as of January 1 of the year the exemption is claimed if the
62     claimant is:]
63          [(i) the unmarried surviving spouse of:]
64          [(A) a deceased veteran with a disability as defined in Section 59-2-1104; or]
65          [(B) a veteran who was killed in action or died in the line of duty as defined in Section
66     59-2-1104; or]
67          [(ii) a minor orphan of:]
68          [(A) a deceased veteran with a disability as defined in Section 59-2-1104; or]
69          [(B) a veteran who was killed in action or died in the line of duty as defined in Section
70     59-2-1104.]
71          (c) Subsection (2)(a) does not apply to an exemption under Section 59-2-1104.
72          (3) (a) The following property is exempt from taxation:
73          (i) property exempt under the laws of the United States;
74          (ii) property of:
75          (A) the state;
76          (B) school districts; and
77          (C) public libraries;
78          (iii) except as provided in Title 11, Chapter 13, Interlocal Cooperation Act, property of:
79          (A) counties;
80          (B) cities;
81          (C) towns;
82          (D) local districts;
83          (E) special service districts; and
84          (F) all other political subdivisions of the state;
85          (iv) property owned by a nonprofit entity used exclusively for religious, charitable, or
86     educational purposes;
87          (v) places of burial not held or used for private or corporate benefit;
88          (vi) farm machinery and equipment [and machinery];
89          (vii) intangible property; and
90          (viii) the ownership interest of an out-of-state public agency, as defined in Section
91     11-13-103:
92          (A) if that ownership interest is in property providing additional project capacity, as
93     defined in Section 11-13-103; and
94          (B) on which a fee in lieu of ad valorem property tax is payable under Section
95     11-13-302.
96          (b) For purposes of a property tax exemption for property of school districts under
97     Subsection (3)(a)(ii)(B), a charter school under Title 53A, Chapter 1a, Part 5, The Utah Charter
98     Schools Act, is considered to be a school district.
99          (4) Subject to Subsection (5), if property that is allowed an exclusive use exemption or
100     a government exemption ceases to qualify for the exemption because of a change in the
101     ownership of the property:
102          (a) the new owner of the property shall pay a proportional tax based upon the period of
103     time:
104          (i) beginning on the day that the new owner acquired the property; and
105          (ii) ending on the last day of the calendar year during which the new owner acquired
106     the property; and
107          (b) the new owner of the property and the person from whom the new owner acquires
108     the property shall notify the county assessor, in writing, of the change in ownership of the
109     property within 30 days from the day that the new owner acquires the property.
110          (5) Notwithstanding Subsection (4)(a), the proportional tax described in Subsection
111     (4)(a):
112          (a) is subject to any exclusive use exemption or government exemption that the
113     property is entitled to under the new ownership of the property; and
114          (b) applies only to property that is acquired after December 31, 2005.
115          (6) A county legislative body may adopt rules or ordinances to:
116          (a) effectuate the exemptions, deferrals, abatements, or other relief from taxation
117     provided in this part; and
118          (b) designate one or more persons to perform the functions given the county under this
119     part.
120          Section 2. Section 59-2-1104 is amended to read:
121          59-2-1104. Definitions -- Armed forces exemption -- Amount of armed forces
122     exemption.
123          (1) As used in this section and Section 59-2-1105:
124          (a) "Active component of the United States Armed Forces" is as defined in Section
125     59-10-1027.
126          (b) "Adjusted taxable value limit" means:
127          (i) for the [year 2005, $200,000] calendar year that begins on January 1, 2015,
128     $252,126; and
129          (ii) for each calendar year after [2005] the calendar year described in Subsection
130     (1)(b)(i), the amount of the adjusted taxable value limit for the previous year, plus an amount
131     calculated by multiplying the amount of the adjusted taxable value limit for the previous year
132     by the actual percent change in the consumer price index during the previous calendar year.
133          (c) "Claimant" means:
134          (i) a veteran with a disability who files an application under Section 59-2-1105 for [a
135     veteran's] an exemption under this section;
136          (ii) the unmarried surviving spouse:
137          (A) of a:
138          (I) deceased veteran with a disability; or
139          (II) veteran who was killed in action or died in the line of duty; and
140          (B) who files an application under Section 59-2-1105 for [a veteran's] an exemption
141     under this section;
142          (iii) a minor orphan:
143          (A) of a:
144          (I) deceased veteran with a disability; or
145          (II) veteran who was killed in action or died in the line of duty; and
146          (B) who files an application under Section 59-2-1105 for [a veteran's] an exemption
147     under this section; or
148          (iv) a member of an active component of the United States Armed Forces or a reserve
149     component of the United States Armed Forces who performed qualifying active duty military
150     service.
151          (d) "Consumer price index" is as described in Section 1(f)(4), Internal Revenue Code,
152     and defined in Section 1(f)(5), Internal Revenue Code.
153          (e) "Deceased veteran with a disability" means a deceased person who was a veteran
154     with a disability at the time the person died.
155          (f) "Military entity" means:
156          (i) the federal Department of Veterans Affairs;
157          (ii) an active component of the United States Armed Forces; or
158          (iii) a reserve component of the United States Armed Forces.
159          (g) "Property taxes due" means the taxes due on a claimant's property:
160          (i) with respect to which a county grants an exemption under this section; and
161          (ii) for the calendar year for which the county grants an exemption under this section.
162          (h) "Property taxes paid" is an amount equal to the sum of:
163          (i) the amount of the property taxes the claimant paid for the calendar year for which
164     the claimant is applying for an exemption under this section; and
165          (ii) the exemption the county grants for the calendar year described in Subsection
166     (1)(h)(i).
167          [(g)] (i) "Qualifying active duty military service" means:
168          (i) at least 200 days in a calendar year, regardless of whether consecutive, of active
169     duty military service outside the state in an active component of the United States Armed
170     Forces or a reserve component of the United States Armed Forces; or
171          (ii) the completion of at least 200 consecutive days of active duty military service
172     outside the state:
173          (A) in an active component of the United States Armed Forces or a reserve component
174     of the United States Armed Forces; and
175          (B) that began in the prior year, if those days of active duty military service outside the
176     state in the prior year were not counted as qualifying active duty military service for purposes
177     of this section or Section 59-2-1105 in the prior year.
178          [(h)] (j) "Reserve component of the United States Armed Forces" is as defined in
179     Section 59-10-1027.
180          [(i)] (k) "Residence" is as defined in Section 59-2-1202, except that a rented dwelling
181     is not considered to be a residence.
182          [(j)] (l) "Veteran who was killed in action or died in the line of duty" means a person
183     who was killed in action or died in the line of duty in an active component of the United States
184     Armed Forces or a reserve component of the United States Armed Forces, regardless of
185     whether that person had a disability at the time that person was killed in action or died in the
186     line of duty.
187          [(k)] (m) "Veteran with a disability" means a person with a disability who, during
188     military training or a military conflict, acquired a disability in the line of duty in an active
189     component of the United States Armed Forces or a reserve component of the United States
190     Armed Forces, as determined by a military entity.
191          [(l) "Veteran's exemption" means a property tax exemption provided for in Subsection
192     (2).]
193          (2) (a) [The] Subject to Subsection (2)(c), the amount of taxable value of the property
194     described in Subsection (2)(b) is exempt from taxation as calculated under Subsections [(2)(c)]
195     (3) through [(e)] (6) if the property described in Subsection (2)(b) is owned by:
196          (i) a veteran with a disability;
197          (ii) the unmarried surviving spouse or a minor orphan of a:
198          (A) deceased veteran with a disability; or
199          (B) veteran who was killed in action or died in the line of duty; or
200          (iii) a member of an active component of the United States Armed Forces or a reserve
201     component of the United States Armed Forces who performed qualifying active duty military
202     service.
203          (b) Subsection (2)(a) applies to the following property:
204          (i) the claimant's primary residence;
205          (ii) for a claimant described in Subsection (2)(a)(i) or (ii), tangible personal property
206     that:
207          (A) is held exclusively for personal use; and
208          (B) is not used in a trade or business; or
209          (iii) for a claimant described in Subsection (2)(a)(i) or (ii), a combination of
210     Subsections (2)(b)(i) and (ii).
211          (c) For purposes of this section, property is considered to be the primary residence of a
212     person described in Subsection (2)(a)(i) or (iii) who does not reside in the residence if the
213     person:
214          (i) does not reside in the residence because the person is admitted as an inpatient at a
215     health care facility as defined in Section 26-55-102; and
216          (ii) otherwise meets the requirements of this section and Section 59-2-1105 to receive
217     an exemption under this section.
218          [(c)] (3) Except as provided in Subsection [(2)(d)] (4) or [(e)] (5), the amount of
219     taxable value of property described in Subsection (2)(b) that is exempt under Subsection (2)(a)
220     is:
221          [(i)] (a) as described in Subsection [(2)(f)] (6), if the property is owned by:
222          [(A)] (i) a veteran with a disability;
223          [(B)] (ii) the unmarried surviving spouse of a deceased veteran with a disability; or
224          [(C)] (iii) a minor orphan of a deceased veteran with a disability; or
225          [(ii)] (b) equal to the total taxable value of the claimant's property described in
226     Subsection (2)(b) if the property is owned by:
227          [(A)] (i) the unmarried surviving spouse of a veteran who was killed in action or died
228     in the line of duty;
229          [(B)] (ii) a minor orphan of a veteran who was killed in action or died in the line of
230     duty; or
231          [(C)] (iii) a member of an active component of the United States Armed Forces or a
232     reserve component of the United States Armed Forces who performed qualifying active duty
233     military service.
234          [(d) (i) Notwithstanding Subsection (2)(c)(i) and subject to Subsection (2)(d)(ii), a
235     veteran's exemption except for a claimant described in Subsection (2)(a)(iii)]
236          (4) (a) Subject to Subsections (4)(b) and (c), an exemption may not be allowed under
237     this [Subsection (2)] section if the percentage of disability listed on the [certificate] statement
238     described in Subsection 59-2-1105(3)(a) is less than 10%.
239          (b) Subsection (4)(a) does not apply to a claimant described in Subsection (2)(a)(iii).
240          [(ii)] (c) A veteran with a disability is considered to have a 100% disability, regardless
241     of the percentage of disability listed on a [certificate] statement described in Subsection
242     59-2-1105(3)(a), if the United States Department of Veterans Affairs certifies the veteran in the
243     classification of individual unemployability.
244          [(e) Notwithstanding Subsection (2)(c)(i), a]
245          (5) A claimant who is the unmarried surviving spouse or minor orphan of a deceased
246     veteran with a disability may claim an exemption for the total value of the property described
247     in Subsection (2)(b) if:
248          [(i)] (a) the deceased veteran with a disability served in the military service of the
249     United States or the state prior to January 1, 1921; and
250          [(ii)] (b) the percentage of disability listed on the [certificate] statement described in
251     Subsection 59-2-1105(3)(a) for the deceased veteran with a disability is 10% or more.
252          [(f)] (6) (a) Except as provided in Subsection [(2)(g)] (6)(b), the amount of the taxable
253     value of the property described in Subsection (2)(b) that is exempt under Subsection [(2)(c)(i)]
254     (3)(a) is equal to the percentage of disability listed on the [certificate] statement described in
255     Subsection 59-2-1105(3)(a) multiplied by the adjusted taxable value limit.
256          [(g) Notwithstanding Subsection (2)(f), the]
257          (b) The amount of the taxable value of the property described in Subsection (2)(b) that
258     is exempt under Subsection [(2)(c)(i)] (3)(a) may not be greater than the taxable value of the
259     property described in Subsection (2)(b).
260          [(h)] (7) For purposes of this section and Section 59-2-1105, a person who received an
261     honorable or general discharge from military service of an active component of the United
262     States Armed Forces or a reserve component of the United States Armed Forces:
263          [(i)] (a) is presumed to be a citizen of the United States; and
264          [(ii)] (b) may not be required to provide additional proof of citizenship to establish that
265     the person is a citizen of the United States.
266          [(3)] (8) The Department of Veterans' and Military Affairs created in Section 71-8-2
267     shall, through an informal hearing held in accordance with Title 63G, Chapter 4,
268     Administrative Procedures Act, resolve each dispute arising under this section concerning a
269     veteran's status as a veteran with a disability.
270          Section 3. Section 59-2-1105 is amended to read:
271          59-2-1105. Application for United States armed forces exemption -- Rulemaking
272     authority -- Statement -- County authority to make refunds.
273          (1) (a) Except as provided in [Subsection 59-2-1101(2)(c)] Subsections (1)(b) through
274     (d), an exemption under Section 59-2-1104 may be allowed only if the interest of the claimant
275     is on record on January 1 of the year the exemption is claimed.
276          (b) A claimant may claim an exemption under Section 59-2-1104 regardless of whether
277     the interest of the claimant is on record on January 1 of the year the exemption is claimed if the
278     claimant is:
279          (i) the unmarried surviving spouse of:
280          (A) a deceased veteran with a disability as defined in Section 59-2-1104; or
281          (B) a veteran who was killed in action or died in the line of duty as defined in Section
282     59-2-1104; or
283          (ii) a minor orphan of:
284          (A) a deceased veteran with a disability as defined in Section 59-2-1104; or
285          (B) a veteran who was killed in action or died in the line of duty as defined in Section
286     59-2-1104.
287          [(b)] (c) If the claimant has an interest in real property under a contract, the exemption
288     under Section 59-2-1104 may be allowed if it is proved to the satisfaction of the county that the
289     claimant is:
290          (i) the purchaser under the contract; and
291          (ii) obligated to pay the taxes on the property beginning January 1 of the year the
292     exemption is claimed.
293          [(c)] (d) If the claimant is the grantor of a trust holding title to real or tangible personal
294     property on which an exemption under Section 59-2-1104 is claimed, the claimant may claim
295     the portion of the exemption under Section 59-2-1104 and be treated as the owner of that
296     portion of the property held in trust for which the claimant proves to the satisfaction of the
297     county that:
298          (i) title to the portion of the trust will revest in the claimant upon the exercise of a
299     power:
300          (A) by:
301          (I) the claimant as grantor of the trust;
302          (II) a nonadverse party; or
303          (III) both the claimant and a nonadverse party; and
304          (B) regardless of whether the power is a power:
305          (I) to revoke;
306          (II) to terminate;
307          (III) to alter;
308          (IV) to amend; or
309          (V) to appoint;
310          (ii) the claimant is obligated to pay the taxes on that portion of the trust property
311     beginning January 1 of the year the claimant claims the exemption; and
312          (iii) the claimant meets the requirements under this part for the exemption.
313          (2) (a) (i) A claimant applying for an exemption under Section 59-2-1104 shall file an
314     application:
315          (A) with the county in which that claimant resides; and
316          (B) except as provided in Subsection (2)(b) or (e), on or before September 1 of the year
317     in which that claimant is applying for the exemption in accordance with this section.
318          (ii) A county shall provide a claimant who files an application for an exemption in
319     accordance with this section with a receipt:
320          (A) stating that the county received the claimant's application; and
321          (B) no later than 30 days after the day on which the claimant filed the application in
322     accordance with this section.
323          (b) Notwithstanding Subsection (2)(a)(i)(B) or (2)(e):
324          (i) subject to Subsection (2)(b)(iv), for a claimant who applies for an exemption under
325     Section 59-2-1104 on or after January 1, 2004, a county shall extend the deadline for filing the
326     application required by Subsection (2)(a) to September 1 of the year after the year the claimant
327     would otherwise be required to file the application under Subsection (2)(a)(i)(B) if:
328          (A) on or after January 1, 2004, a military entity issues a written decision that the:
329          (I) veteran has a disability; or
330          (II) deceased veteran with a disability with respect to whom the claimant applies for [a
331     veteran's] an exemption under this section had a disability at the time the deceased veteran with
332     a disability died; and
333          (B) the date the written decision described in Subsection (2)(b)(i)(A) takes effect is in
334     any year prior to the current calendar year;
335          (ii) subject to Subsections (2)(b)(iv) and (2)(d), for a claimant who applies for an
336     exemption under Section 59-2-1104 on or after January 1, 2004, a county shall allow the
337     claimant to amend the application required by Subsection (2)(a) on or before September 1 of
338     the year after the year the claimant filed the application under Subsection (2)(a)(i)(B) if:
339          (A) on or after January 1, 2004, a military entity issues a written decision that the
340     percentage of disability has changed for the:
341          (I) veteran with a disability; or
342          (II) deceased veteran with a disability with respect to whom the claimant applies for the
343     exemption; and
344          (B) the date the written decision described in Subsection (2)(b)(ii)(A) takes effect is in
345     any year prior to the current calendar year;
346          (iii) subject to Subsections (2)(b)(iv) and (2)(d), for a claimant who applies for an
347     exemption under Section 59-2-1104 on or after January 1, 2004, a county shall extend the
348     deadline for filing the application required by Subsection (2)(a) to September 1 of the year after
349     the year the claimant would otherwise be required to file the application under Subsection
350     (2)(a)(i)(B) if the county legislative body determines that:
351          (A) the claimant or a member of the claimant's immediate family had an illness or
352     injury that prevented the claimant from filing the application on or before the deadline for
353     filing the application established in Subsection (2)(a)(i)(B);
354          (B) a member of the claimant's immediate family died during the calendar year the
355     claimant was required to file the application under Subsection (2)(a)(i)(B);
356          (C) the claimant was not physically present in the state for a time period of at least six
357     consecutive months during the calendar year the claimant was required to file the application
358     under Subsection (2)(a)(i)(B); or
359          (D) the failure of the claimant to file the application on or before the deadline for filing
360     the application established in Subsection (2)(a)(i)(B):
361          (I) would be against equity or good conscience; and
362          (II) was beyond the reasonable control of the claimant; and
363          (iv) a county may extend the deadline for filing an application or amending an
364     application under this Subsection (2) until December 31 if the county finds that good cause
365     exists to extend the deadline.
366          (c) The following shall accompany the initial application for an exemption under
367     Section 59-2-1104:
368          (i) a copy of the veteran's certificate of discharge from military service; or
369          (ii) other satisfactory evidence of eligible military service, including orders for
370     qualifying active duty military service, if applicable.
371          (d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
372     commission may by rule:
373          (i) establish procedures and requirements for amending an application under
374     Subsection (2)(b)(ii);
375          (ii) for purposes of Subsection (2)(b)(iii), define the terms:
376          (A) "immediate family"; or
377          (B) "physically present"; or
378          (iii) for purposes of Subsection (2)(b)(iii), prescribe the circumstances under which the
379     failure of a claimant to file an application on or before the deadline for filing the application
380     established in Subsection (2)(a)(i)(B):
381          (A) would be against equity or good conscience; and
382          (B) is beyond the reasonable control of a claimant.
383          (e) Except as provided in Subsection (2)(g), if a claimant has on file with the county
384     the application described in Subsection (2)(a), the county may not require the claimant to file
385     another application described in Subsection (2)(a) unless:
386          (i) the claimant applies all or a portion of an exemption under Section 59-2-1104 to any
387     tangible personal property;
388          (ii) the percentage of disability has changed for the:
389          (A) veteran with a disability; or
390          (B) deceased veteran with a disability with respect to whom a claimant applies for [a
391     veteran's] an exemption under this section;
392          (iii) the veteran with a disability dies;
393          (iv) the claimant's ownership interest in the claimant's primary residence changes;
394          (v) the claimant's occupancy of the primary residence for which the claimant claims an
395     exemption under Section 59-2-1104 changes; or
396          (vi) the claimant who files an application for an exemption under Section 59-2-1104
397     with respect to a deceased veteran with a disability or veteran who was killed in action or died
398     in the line of duty is a person other than the claimant who filed the application described in
399     Subsection (2)(a) for the exemption:
400          (A) for the calendar year immediately preceding the current calendar year; and
401          (B) with respect to that deceased veteran with a disability or veteran who was killed in
402     action or died in the line of duty.
403          (f) The county may verify that the real property that is residential property for which
404     the claimant claims an exemption under Section 59-2-1104 is the claimant's primary residence.
405          (g) A member of an active component of the United States Armed Forces or reserve
406     component of the United States Armed Forces who performed qualifying active duty military
407     service shall:
408          (i) file the application described in Subsection (2)(a) in the year after the year during
409     which the member completes the qualifying active duty military service; and
410          (ii) if the member meets the requirements of Section 59-2-1104 and this section to
411     receive an exemption under Section 59-2-1104, claim one exemption only in the year the
412     member files the application described in Subsection (2)(g)(i).
413          (3) (a) (i) Subject to Subsection (3)(a)(ii), a claimant except for a claimant described in
414     Subsection (2)(g) who files an application for an exemption under Section 59-2-1104 shall
415     have on file with the county a statement:
416          (A) issued by a military entity; and
417          (B) listing the percentage of disability for the veteran with a disability or deceased
418     veteran with a disability with respect to whom a claimant applies for the exemption.
419          (ii) If a claimant except for a claimant described in Subsection (2)(g) has on file with
420     the county the statement described in Subsection (3)(a)(i), the county may not require the
421     claimant to file another statement described in Subsection (3)(a)(i) unless:
422          (A) the claimant who files an application under this section for an exemption under
423     Section 59-2-1104 with respect to a deceased veteran with a disability or veteran who was
424     killed in action or died in the line of duty is a person other than the claimant who filed the
425     statement described in Subsection (3)(a)(i) for the exemption:
426          (I) for the calendar year immediately preceding the current calendar year; and
427          (II) with respect to that deceased veteran with a disability or veteran who was killed in
428     action or died in the line of duty; or
429          (B) the percentage of disability has changed for a:
430          (I) veteran with a disability; or
431          (II) deceased veteran with a disability with respect to whom the claimant applies for an
432     exemption under Section 59-2-1104.
433          (b) For a claimant filing an application in accordance with Subsection (2)(b)(i), the
434     claimant shall include with the application required by Subsection (2) a statement issued by a
435     military entity listing the date the written decision described in Subsection (2)(b)(i)(A) takes
436     effect.
437          (c) For a claimant amending an application in accordance with Subsection (2)(b)(ii),
438     the claimant shall provide to the county a statement issued by a military entity listing the date
439     the written decision described in Subsection (2)(b)(ii)(A) takes effect.
440          [(4) (a) For purposes of this Subsection (4):]
441          [(i) "Property taxes due" means the taxes due on a claimant's property:]
442          [(A) for which an exemption under Section 59-2-1104 is granted by a county; and]
443          [(B) for the calendar year for which the exemption is granted.]
444          [(ii) "Property taxes paid" is an amount equal to the sum of:]
445          [(A) the amount of the property taxes the claimant paid for the calendar year for which
446     the claimant is applying for an exemption under Section 59-2-1104; and]
447          [(B) the exemption the county granted for the calendar year described in Subsection
448     (4)(a)(ii)(A).]
449          [(b)] (4) A county [granting] that grants an exemption under Section 59-2-1104 to a
450     claimant shall refund to that claimant an amount equal to the amount by which the claimant's
451     property taxes paid exceed the claimant's property taxes due, if that amount is $1 or more.
452          Section 4. Retrospective operation.
453          This bill has retrospective operation to January 1, 2015.