1     
VETERAN PROPERTY TAX REVISIONS

2     
2023 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Karianne Lisonbee

5     
Senate Sponsor: David G. Buxton

6     

7     LONG TITLE
8     General Description:
9          This bill amends provisions related to the veterans armed forces property tax
10     exemption.
11     Highlighted Provisions:
12          This bill:
13          ▸     increases the amount of taxable value that a disabled veteran may have exempted
14     from property tax.
15     Money Appropriated in this Bill:
16          None
17     Other Special Clauses:
18          This bill provides retrospective operation.
19     Utah Code Sections Affected:
20     AMENDS:
21          59-2-1901, as enacted by Laws of Utah 2019, Chapter 453
22     

23     Be it enacted by the Legislature of the state of Utah:
24          Section 1. Section 59-2-1901 is amended to read:
25          59-2-1901. Definitions.
26          As used in this section:
27          (1) "Active component of the United States Armed Forces" means the same as that
28     term is defined in Section 59-10-1027.
29          (2) "Active duty claimant" means a member of an active component of the United

30     States Armed Forces or a reserve component of the United States Armed Forces who:
31          (a) performed qualifying active duty military service; and
32          (b) applies for an exemption described in Section 59-2-1902.
33          (3) "Adjusted taxable value limit" means:
34          (a) for the calendar year that begins on January 1, [2015] 2023, [$252,126] $479,504;
35     or
36          (b) for each calendar year after the calendar year that begins on January 1, [2015] 2023,
37     the amount of the adjusted taxable value limit for the previous year plus an amount calculated
38     by multiplying the amount of the adjusted taxable value limit for the previous year by the
39     actual percent change in the consumer price index during the previous calendar year.
40          (4) "Consumer price index" means the same as that term is described in Section 1(f)(4),
41     Internal Revenue Code, and defined in Section 1(f)(5), Internal Revenue Code.
42          (5) "Deceased veteran with a disability" means a deceased individual who was a
43     veteran with a disability at the time the individual died.
44          (6) "Military entity" means:
45          (a) the United States Department of Veterans Affairs;
46          (b) an active component of the United States Armed Forces; or
47          (c) a reserve component of the United States Armed Forces.
48          (7) "Primary residence" includes the residence of a individual who does not reside in
49     the residence if the individual:
50          (a) does not reside in the residence because the individual is admitted as an inpatient at
51     a health care facility as defined in Section 26-55-102; and
52          (b) otherwise meets the requirements of this part.
53          (8) "Qualifying active duty military service" means at least 200 days, regardless of
54     whether consecutive, in any continuous 365-day period of active duty military service outside
55     the state in an active component of the United States Armed Forces or a reserve component of
56     the United States Armed Forces, if the days of active duty military service:
57          (a) were completed in the year before an individual applies for an exemption described

58     in Section 59-2-1902; and
59          (b) have not previously been counted as qualifying active duty military service for
60     purposes of qualifying for an exemption described in Section 59-2-1902 or applying for the
61     exemption described in Section 59-2-1902.
62          (9) "Statement of disability" means the statement of disability described in Section
63     59-2-1904.
64          (10) "Reserve component of the United States Armed Forces" means the same as that
65     term is defined in Section 59-10-1027.
66          (11) "Residence" means real property where an individual resides, including:
67          (a) a mobile home, as defined in Section 41-1a-102; or
68          (b) a manufactured home, as defined in Section 41-1a-102.
69          (12) "Veteran claimant" means one of the following individuals who applies for an
70     exemption described in Section 59-2-1903:
71          (a) a veteran with a disability;
72          (b) the unmarried surviving spouse:
73          (i) of a deceased veteran with a disability; or
74          (ii) a veteran who was killed in action or died in the line of duty; or
75          (c) a minor orphan:
76          (i) of a deceased veteran with a disability; or
77          (ii) a veteran who was killed in action or died in the line of duty.
78          (13) "Veteran who was killed in action or died in the line of duty" means an individual
79     who was killed in action or died in the line of duty in an active component of the United States
80     Armed Forces or a reserve component of the United States Armed Forces, regardless of
81     whether that individual had a disability at the time that individual was killed in action or died
82     in the line of duty.
83          (14) "Veteran with a disability" means an individual with a disability who, during
84     military training or a military conflict, acquired a disability in the line of duty in an active
85     component of the United States Armed Forces or a reserve component of the United States

86     Armed Forces, as determined by a military entity.
87          Section 2. Retrospective operation.
88          This bill has retrospective operation to January 1, 2023.