59-2-1104 - Definitions -- Veteran's exemption -- Amount of veteran's exemption. - Utah Statutes

59-2-1104. Definitions -- Veteran's exemption -- Amount of veteran's exemption.
(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 theprevious year, plus an amount calculated by multiplying the amount of the adjusted taxable valuelimit for the previous year by the actual percent change in the Consumer Price Index during theprevious calendar year;
(b) "claimant" means:
(i) a disabled veteran who files an application under Section 59-2-1105 for a veteran'sexemption;
(ii) the unmarried surviving spouse:
(A) of a:
(I) deceased disabled veteran; or
(II) veteran who was killed in action or died in the line of duty; and
(B) who files an application under Section 59-2-1105 for a veteran's exemption;
(iii) a minor orphan:
(A) of a:
(I) deceased disabled veteran; or
(II) veteran who was killed in action or died in the line of duty; and
(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, anddefined in Section 1(f)(5), Internal Revenue Code;
(d) "deceased disabled veteran" means a deceased person who was a disabled veteran atthe time the person died;
(e) "disabled veteran" means a disabled person who, during military training or a militaryconflict, was disabled in the line of duty in the military service of the United States or the state;
(f) "military entity" means:
(i) the federal Department of Veterans Affairs; or
(ii) a component of the armed forces of:
(A) the United States; or
(B) the state;
(g) "residence" is as defined in Section 59-2-1202, except that a rented dwelling is notconsidered to be a residence;
(h) "veteran who was killed in action or died in the line of duty" means a person who waskilled in action or died in the line of duty in the military service of the United States or the state,regardless of whether that person was disabled at the time that person was killed in action or diedin the line of duty; and
(i) "veteran's exemption" means a property tax exemption provided for in Subsection (2).
(2) (a) The amount of taxable value of the property described in Subsection (2)(b) isexempt from taxation as calculated under Subsections (2)(c) through (e) if the property describedin Subsection (2)(b) is owned by:
(i) a disabled veteran; or
(ii) the unmarried surviving spouse or a minor orphan of a:
(A) deceased disabled veteran; or

---

(B) veteran who was killed in action or died in the line of duty.
(b) Subsection (2)(a) applies to the following property:
(i) the claimant's primary residence;
(ii) tangible personal property that:
(A) is held exclusively for personal use; and
(B) is not used in a trade or business; or
(iii) a combination of Subsections (2)(b)(i) and (ii).
(c) Except as provided in Subsection (2)(d) or (e), the amount of taxable value ofproperty described in Subsection (2)(b) that is exempt under Subsection (2)(a) is:
(i) as described in Subsection (2)(f), if the property is owned by:
(A) a disabled veteran;
(B) the unmarried surviving spouse of a deceased disabled veteran; or
(C) a minor orphan of a deceased disabled veteran; or
(ii) equal to the total taxable value of the claimant's property described in Subsection(2)(b) if the property is owned by:
(A) the unmarried surviving spouse of a veteran who was killed in action or died in theline of duty; or
(B) a minor orphan of a veteran who was killed in action or died in the line of duty.
(d) (i) Notwithstanding Subsection (2)(c)(i) and subject to Subsection (2)(d)(ii), aveteran's exemption may not be allowed under this Subsection (2) if the percentage of disabilitylisted on the certificate described in Subsection 59-2-1105(3)(a) is less than 10%.
(ii) A disabled veteran is considered to be 100% disabled, regardless of the percentage ofdisability listed on a certificate described in Subsection 59-2-1105(3)(a), if the United StatesDepartment of Veterans' Affairs certifies the veteran in the classification of individualunemployability.
(e) Notwithstanding Subsection (2)(c)(i), a claimant who is the unmarried survivingspouse or minor orphan of a deceased disabled veteran may claim a veteran's exemption for thetotal value of the property described in Subsection (2)(b) if:
(i) the deceased disabled veteran served in the military service of the United States or thestate prior to January 1, 1921; and
(ii) the percentage of disability listed on the certificate described in Subsection59-2-1105(3)(a) for the deceased disabled veteran is 10% or more.
(f) Except as provided in Subsection (2)(g), the amount of the taxable value of theproperty described in Subsection (2)(b) that is exempt under Subsection (2)(c)(i) is equal to thepercentage of disability listed on the certificate described in Subsection 59-2-1105(3)(a)multiplied by the adjusted taxable value limit.
(g) Notwithstanding Subsection (2)(f), the amount of the taxable value of the propertydescribed in Subsection (2)(b) that is exempt under Subsection (2)(c)(i) may not be greater thanthe taxable value of the property described in Subsection (2)(b).
(h) For purposes of this section and Section 59-2-1105, a person who is honorablydischarged from military service of the United States or the state:
(i) is presumed to be a citizen of the United States; and
(ii) shall not be required to provide additional proof of citizenship to establish that theveteran is a citizen of the United States.
(3) The Department of Veterans' Affairs created in Section 71-8-2 shall, through an

informal hearing held in accordance with Title 63G, Chapter 4, Administrative Procedures Act,resolve each dispute arising under this section concerning a veteran's status as a disabled veteran.

Amended by Chapter 71, 2010 General Session