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UTAH STATUTES AND CODES
59-2-1105 - Application for veteran's exemption -- Rulemaking authority -- Statement -- County authority to make refunds.
59-2-1105. Application for veteran's exemption -- Rulemaking authority --Statement -- County authority to make refunds.
(1) (a) Except as provided in Subsection 59-2-1101(2)(c), a veteran's exemption may beallowed only if the interest of the claimant is on record on January 1 of the year the exemption isclaimed.
(b) If the claimant has an interest in real property under a contract, the veteran'sexemption may be allowed if it is proved to the satisfaction of the county that the claimant is:
(i) the purchaser under the contract; and
(ii) obligated to pay the taxes on the property beginning January 1 of the year theexemption is claimed.
(c) If the claimant is the grantor of a trust holding title to real or tangible personalproperty on which a veteran's exemption is claimed, the claimant may claim the portion of theveteran's exemption under Section 59-2-1104 and be treated as the owner of that portion of theproperty held in trust for which the claimant proves to the satisfaction of the county that:
(i) title to the portion of the trust will revest in the claimant upon the exercise of a power:
(A) by:
(I) the claimant as grantor of the trust;
(II) a nonadverse party; or
(III) both the claimant and a nonadverse party; and
(B) regardless of whether the power is a power:
(I) to revoke;
(II) to terminate;
(III) to alter;
(IV) to amend; or
(V) to appoint;
(ii) the claimant is obligated to pay the taxes on that portion of the trust propertybeginning January 1 of the year the claimant claims the exemption; and
(iii) the claimant meets the requirements under this part for the exemption.
(2) (a) (i) A claimant applying for a veteran's exemption under this section shall file anapplication:
(A) with the county in which that person resides; and
(B) except as provided in Subsection (2)(b) or (e), on or before September 1 of the yearin which that claimant is applying for the veteran's exemption in accordance with this section.
(ii) A county shall provide a claimant who files an application for a veteran's exemptionin accordance with this section with a receipt:
(A) stating that the county received the claimant's application; and
(B) no later than 30 days after the day on which the claimant filed the application inaccordance with this section.
(b) Notwithstanding Subsection (2)(a)(i)(B) or (2)(e):
(i) subject to Subsection (2)(b)(iv), for a claimant who applies for a veteran's exemptionon or after January 1, 2004, a county shall extend the deadline for filing the application requiredby Subsection (2)(a) to September 1 of the year after the year the claimant would otherwise berequired to file the application under Subsection (2)(a)(i)(B) if:
(A) on or after January 1, 2004, a military entity issues a written decision that the:
(I) disabled veteran is disabled; or
(II) deceased disabled veteran with respect to whom the claimant applies for a veteran'sexemption was disabled at the time the deceased disabled veteran died; and
(B) the date the written decision described in Subsection (2)(b)(i)(A) takes effect is inany year prior to the current calendar year;
(ii) subject to Subsections (2)(b)(iv) and (2)(d), for a claimant who applies for a veteran'sexemption on or after January 1, 2004, a county shall allow the claimant to amend the applicationrequired by Subsection (2)(a) on or before September 1 of the year after the year the claimantfiled the application under Subsection (2)(a)(i)(B) if:
(A) on or after January 1, 2004, a military entity issues a written decision that thepercentage of disability has changed for the:
(I) disabled veteran; or
(II) deceased disabled veteran with respect to whom the claimant applies for a veteran'sexemption; and
(B) the date the written decision described in Subsection (2)(b)(ii)(A) takes effect is inany year prior to the current calendar year;
(iii) subject to Subsections (2)(b)(iv) and (2)(d), for a claimant who applies for aveteran's exemption on or after January 1, 2004, a county shall extend the deadline for filing theapplication required by Subsection (2)(a) to September 1 of the year after the year the claimantwould otherwise be required to file the application under Subsection (2)(a)(i)(B) if the countylegislative body determines that:
(A) the claimant or a member of the claimant's immediate family had an illness or injurythat prevented the claimant from filing the application on or before the deadline for filing theapplication established in Subsection (2)(a)(i)(B);
(B) a member of the claimant's immediate family died during the calendar year theclaimant was required to file the application under Subsection (2)(a)(i)(B);
(C) the claimant was not physically present in the state for a time period of at least sixconsecutive months during the calendar year the claimant was required to file the applicationunder Subsection (2)(a)(i)(B); or
(D) the failure of the claimant to file the application on or before the deadline for filingthe application established in Subsection (2)(a)(i)(B):
(I) would be against equity or good conscience; and
(II) was beyond the reasonable control of the claimant; and
(iv) a county may extend the deadline for filing an application or amending anapplication under this Subsection (2) until December 31 if the county finds that good cause existsto extend the deadline.
(c) The following shall accompany the initial application for a veteran's exemption:
(i) a copy of the veteran's certificate of discharge from the military service of:
(A) the United States; or
(B) this state; or
(ii) other satisfactory evidence of eligible military service.
(d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may by rule:
(i) establish procedures and requirements for amending an application under Subsection(2)(b)(ii);
(ii) for purposes of Subsection (2)(b)(iii), define the terms:
(A) "immediate family"; or
(B) "physically present"; or
(iii) for purposes of Subsection (2)(b)(iii), prescribe the circumstances under which thefailure of a claimant to file an application on or before the deadline for filing the applicationestablished in Subsection (2)(a)(i)(B):
(A) would be against equity or good conscience; and
(B) is beyond the reasonable control of a claimant.
(e) If a claimant has on file with the county the application described in Subsection(2)(a), the county may not require the claimant to file another application described in Subsection(2)(a) unless:
(i) the claimant applies all or a portion of an exemption allowed by this section to anytangible personal property;
(ii) the percentage of disability has changed for the:
(A) disabled veteran; or
(B) deceased disabled veteran with respect to whom a claimant applies for a veteran'sexemption under this section;
(iii) the disabled veteran dies;
(iv) the claimant's ownership interest in the claimant's primary residence changes;
(v) the claimant's occupancy of the primary residence for which the claimant claims anexemption under Section 59-2-1104 changes; or
(vi) the claimant who files an application for a veteran's exemption with respect to adeceased disabled veteran or veteran who was killed in action or died in the line of duty is aperson other than the claimant who filed the application described in Subsection (2)(a) for aveteran's exemption:
(A) for the calendar year immediately preceding the current calendar year; and
(B) with respect to that deceased disabled veteran or veteran who was killed in action ordied in the line of duty.
(f) The county may verify that the residential property for which the claimant claims anexemption under Section 59-2-1104 is the claimant's primary residence.
(3) (a) (i) Subject to Subsection (3)(a)(ii), a claimant who files an application for aveteran's exemption shall have on file with the county a statement:
(A) issued by a military entity; and
(B) listing the percentage of disability for the disabled veteran or deceased disabledveteran with respect to whom a claimant applies for a veteran's exemption.
(ii) If a claimant has on file with the county the statement described in Subsection(3)(a)(i), the county may not require the claimant to file another statement described inSubsection (3)(a)(i) unless:
(A) the claimant who files an application under this section for a veteran's exemptionwith respect to a deceased disabled veteran or veteran who was killed in action or died in the lineof duty is a person other than the claimant who filed the statement described in Subsection(3)(a)(i) for a veteran's exemption:
(I) for the calendar year immediately preceding the current calendar year; and
(II) with respect to that deceased disabled veteran or veteran who was killed in action ordied in the line of duty; or
(B) the percentage of disability has changed for a:
(I) disabled veteran; or
(II) deceased disabled veteran with respect to whom the claimant applies for a veteran'sexemption under this section.
(b) For a claimant filing an application in accordance with Subsection (2)(b)(i), theclaimant shall include with the application required by Subsection (2) a statement issued by amilitary entity listing the date the written decision described in Subsection (2)(b)(i)(A) takeseffect.
(c) For a claimant amending an application in accordance with Subsection (2)(b)(ii), theclaimant shall provide to the county a statement issued by a military entity listing the date thewritten decision described in Subsection (2)(b)(ii)(A) takes effect.
(4) (a) For purposes of this Subsection (4):
(i) "Property taxes due" means the taxes due on a claimant's property:
(A) for which a veteran's exemption is granted by a county; and
(B) for the calendar year for which the veteran's exemption is granted.
(ii) "Property taxes paid" is an amount equal to the sum of:
(A) the amount of the property taxes the claimant paid for the calendar year for which theclaimant is applying for the veteran's exemption; and
(B) the veteran's exemption the county granted for the calendar year described inSubsection (4)(a)(ii)(A).
(b) A county granting a veteran's exemption to a claimant shall refund to that claimant anamount equal to the amount by which the claimant's property taxes paid exceed the claimant'sproperty taxes due, if that amount is $1 or more.
(1) (a) Except as provided in Subsection 59-2-1101(2)(c), a veteran's exemption may beallowed only if the interest of the claimant is on record on January 1 of the year the exemption isclaimed.
(b) If the claimant has an interest in real property under a contract, the veteran'sexemption may be allowed if it is proved to the satisfaction of the county that the claimant is:
(i) the purchaser under the contract; and
(ii) obligated to pay the taxes on the property beginning January 1 of the year theexemption is claimed.
(c) If the claimant is the grantor of a trust holding title to real or tangible personalproperty on which a veteran's exemption is claimed, the claimant may claim the portion of theveteran's exemption under Section 59-2-1104 and be treated as the owner of that portion of theproperty held in trust for which the claimant proves to the satisfaction of the county that:
(i) title to the portion of the trust will revest in the claimant upon the exercise of a power:
(A) by:
(I) the claimant as grantor of the trust;
(II) a nonadverse party; or
(III) both the claimant and a nonadverse party; and
(B) regardless of whether the power is a power:
(I) to revoke;
(II) to terminate;
(III) to alter;
(IV) to amend; or
(V) to appoint;
(ii) the claimant is obligated to pay the taxes on that portion of the trust propertybeginning January 1 of the year the claimant claims the exemption; and
(iii) the claimant meets the requirements under this part for the exemption.
(2) (a) (i) A claimant applying for a veteran's exemption under this section shall file anapplication:
(A) with the county in which that person resides; and
(B) except as provided in Subsection (2)(b) or (e), on or before September 1 of the yearin which that claimant is applying for the veteran's exemption in accordance with this section.
(ii) A county shall provide a claimant who files an application for a veteran's exemptionin accordance with this section with a receipt:
(A) stating that the county received the claimant's application; and
(B) no later than 30 days after the day on which the claimant filed the application inaccordance with this section.
(b) Notwithstanding Subsection (2)(a)(i)(B) or (2)(e):
(i) subject to Subsection (2)(b)(iv), for a claimant who applies for a veteran's exemptionon or after January 1, 2004, a county shall extend the deadline for filing the application requiredby Subsection (2)(a) to September 1 of the year after the year the claimant would otherwise berequired to file the application under Subsection (2)(a)(i)(B) if:
(A) on or after January 1, 2004, a military entity issues a written decision that the:
(I) disabled veteran is disabled; or
(II) deceased disabled veteran with respect to whom the claimant applies for a veteran'sexemption was disabled at the time the deceased disabled veteran died; and
(B) the date the written decision described in Subsection (2)(b)(i)(A) takes effect is inany year prior to the current calendar year;
(ii) subject to Subsections (2)(b)(iv) and (2)(d), for a claimant who applies for a veteran'sexemption on or after January 1, 2004, a county shall allow the claimant to amend the applicationrequired by Subsection (2)(a) on or before September 1 of the year after the year the claimantfiled the application under Subsection (2)(a)(i)(B) if:
(A) on or after January 1, 2004, a military entity issues a written decision that thepercentage of disability has changed for the:
(I) disabled veteran; or
(II) deceased disabled veteran with respect to whom the claimant applies for a veteran'sexemption; and
(B) the date the written decision described in Subsection (2)(b)(ii)(A) takes effect is inany year prior to the current calendar year;
(iii) subject to Subsections (2)(b)(iv) and (2)(d), for a claimant who applies for aveteran's exemption on or after January 1, 2004, a county shall extend the deadline for filing theapplication required by Subsection (2)(a) to September 1 of the year after the year the claimantwould otherwise be required to file the application under Subsection (2)(a)(i)(B) if the countylegislative body determines that:
(A) the claimant or a member of the claimant's immediate family had an illness or injurythat prevented the claimant from filing the application on or before the deadline for filing theapplication established in Subsection (2)(a)(i)(B);
(B) a member of the claimant's immediate family died during the calendar year theclaimant was required to file the application under Subsection (2)(a)(i)(B);
(C) the claimant was not physically present in the state for a time period of at least sixconsecutive months during the calendar year the claimant was required to file the applicationunder Subsection (2)(a)(i)(B); or
(D) the failure of the claimant to file the application on or before the deadline for filingthe application established in Subsection (2)(a)(i)(B):
(I) would be against equity or good conscience; and
(II) was beyond the reasonable control of the claimant; and
(iv) a county may extend the deadline for filing an application or amending anapplication under this Subsection (2) until December 31 if the county finds that good cause existsto extend the deadline.
(c) The following shall accompany the initial application for a veteran's exemption:
(i) a copy of the veteran's certificate of discharge from the military service of:
(A) the United States; or
(B) this state; or
(ii) other satisfactory evidence of eligible military service.
(d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may by rule:
(i) establish procedures and requirements for amending an application under Subsection(2)(b)(ii);
(ii) for purposes of Subsection (2)(b)(iii), define the terms:
(A) "immediate family"; or
(B) "physically present"; or
(iii) for purposes of Subsection (2)(b)(iii), prescribe the circumstances under which thefailure of a claimant to file an application on or before the deadline for filing the applicationestablished in Subsection (2)(a)(i)(B):
(A) would be against equity or good conscience; and
(B) is beyond the reasonable control of a claimant.
(e) If a claimant has on file with the county the application described in Subsection(2)(a), the county may not require the claimant to file another application described in Subsection(2)(a) unless:
(i) the claimant applies all or a portion of an exemption allowed by this section to anytangible personal property;
(ii) the percentage of disability has changed for the:
(A) disabled veteran; or
(B) deceased disabled veteran with respect to whom a claimant applies for a veteran'sexemption under this section;
(iii) the disabled veteran dies;
(iv) the claimant's ownership interest in the claimant's primary residence changes;
(v) the claimant's occupancy of the primary residence for which the claimant claims anexemption under Section 59-2-1104 changes; or
(vi) the claimant who files an application for a veteran's exemption with respect to adeceased disabled veteran or veteran who was killed in action or died in the line of duty is aperson other than the claimant who filed the application described in Subsection (2)(a) for aveteran's exemption:
(A) for the calendar year immediately preceding the current calendar year; and
(B) with respect to that deceased disabled veteran or veteran who was killed in action ordied in the line of duty.
(f) The county may verify that the residential property for which the claimant claims anexemption under Section 59-2-1104 is the claimant's primary residence.
(3) (a) (i) Subject to Subsection (3)(a)(ii), a claimant who files an application for aveteran's exemption shall have on file with the county a statement:
(A) issued by a military entity; and
(B) listing the percentage of disability for the disabled veteran or deceased disabledveteran with respect to whom a claimant applies for a veteran's exemption.
(ii) If a claimant has on file with the county the statement described in Subsection(3)(a)(i), the county may not require the claimant to file another statement described inSubsection (3)(a)(i) unless:
(A) the claimant who files an application under this section for a veteran's exemptionwith respect to a deceased disabled veteran or veteran who was killed in action or died in the lineof duty is a person other than the claimant who filed the statement described in Subsection(3)(a)(i) for a veteran's exemption:
(I) for the calendar year immediately preceding the current calendar year; and
(II) with respect to that deceased disabled veteran or veteran who was killed in action ordied in the line of duty; or
(B) the percentage of disability has changed for a:
(I) disabled veteran; or
(II) deceased disabled veteran with respect to whom the claimant applies for a veteran'sexemption under this section.
(b) For a claimant filing an application in accordance with Subsection (2)(b)(i), theclaimant shall include with the application required by Subsection (2) a statement issued by amilitary entity listing the date the written decision described in Subsection (2)(b)(i)(A) takeseffect.
(c) For a claimant amending an application in accordance with Subsection (2)(b)(ii), theclaimant shall provide to the county a statement issued by a military entity listing the date thewritten decision described in Subsection (2)(b)(ii)(A) takes effect.
(4) (a) For purposes of this Subsection (4):
(i) "Property taxes due" means the taxes due on a claimant's property:
(A) for which a veteran's exemption is granted by a county; and
(B) for the calendar year for which the veteran's exemption is granted.
(ii) "Property taxes paid" is an amount equal to the sum of:
(A) the amount of the property taxes the claimant paid for the calendar year for which theclaimant is applying for the veteran's exemption; and
(B) the veteran's exemption the county granted for the calendar year described inSubsection (4)(a)(ii)(A).
(b) A county granting a veteran's exemption to a claimant shall refund to that claimant anamount equal to the amount by which the claimant's property taxes paid exceed the claimant'sproperty taxes due, if that amount is $1 or more.
Amended by Chapter 104, 2008 General Session
Amended by Chapter 382, 2008 General Session
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