UT
Utah House Bill HB0539

Utah 2023 Regular Session

Utah House Bill HB0539 Compare Versions

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1-Enrolled Copy H.B. 539
1+H.B. 539
2+LEGISLATIVE GENERAL COUNSEL
3+6 Approved for Filing: A.V. Arthur 6
4+6 02-22-23 10:56 AM 6
5+H.B. 539
26 1 VETERAN PROPERTY TAX EXEMPTI ON
37 2 2023 GENERAL SESSION
48 3 STATE OF UTAH
59 4 Chief Sponsor: Jon Hawkins
6-5 Senate Sponsor: Michael K. McKell
7-6Cosponsors:
8-7Nelson T. Abbott
9-8Cheryl K. Acton
10-9Carl R. Albrecht
11-10Melissa G. Ballard
12-11Stewart E. Barlow
13-12Gay Lynn Bennion
14-13Kera Birkeland
15-14Joel K. Briscoe
16-15Walt Brooks
17-16Kay J. Christofferson
18-17Tyler Clancy
19-18Paul A. Cutler
20-19Jennifer Dailey-Provost
21-20James A. Dunnigan
22-21Steve Eliason
23-Brett Garner
24-Katy Hall
25-Sahara Hayes
26-Sandra Hollins
27-Ken Ivory
28-Tim Jimenez
29-Marsha Judkins
30-Jason B. Kyle
31-Rosemary T. Lesser
32-Anthony E. Loubet
33-Steven J. Lund
34-A. Cory Maloy
35-Ashlee Matthews
36-Carol S. Moss
37-Calvin R. Musselman
38-Doug Owens
39-Michael J. Petersen
40-Thomas W. Peterson
41-Candice B. Pierucci
42-Judy Weeks Rohner
43-Angela Romero
44-Rex P. Shipp
45-Jeffrey D. Stenquist
46-Andrew Stoddard
47-Mark A. Strong
48-Jordan D. Teuscher
49-Christine F. Watkins
50-Mark A. Wheatley
51-Stephen L. Whyte
52-Ryan D. Wilcox
10+5 Senate Sponsor: ____________
11+6
12+7LONG TITLE
13+8General Description:
14+9 This bill amends the veteran armed forces property tax exemption.
15+10Highlighted Provisions:
16+11 This bill:
17+12 <creates a process for a veteran with a 100% service-connected disability that is
18+13permanent and total to apply for a veteran armed forces property tax exemption
19+14before the veteran purchases a residence.
20+15Money Appropriated in this Bill:
21+16 None
22+17Other Special Clauses:
23+18 None
24+19Utah Code Sections Affected:
25+20AMENDS:
26+21 59-2-1904, as enacted by Laws of Utah 2019, Chapter 453
5327 22
54-23LONG TITLE
55-24General Description:
56-25 This bill amends the veteran armed forces property tax exemption.
57-26Highlighted Provisions:
58-27 This bill:
59-28 <creates a process for a veteran with a 100% service-connected disability that is H.B. 539 Enrolled Copy
28+23Be it enacted by the Legislature of the state of Utah:
29+24 Section 1. Section 59-2-1904 is amended to read:
30+25 59-2-1904. Veteran armed forces exemption -- Application.
31+26 (1) As used in this section[, "default]:
32+27 (a) "Default application deadline" means the application deadline described in
33+*HB0539* H.B. 539 02-22-23 10:56 AM
6034 - 2 -
61-29permanent and total to apply for a veteran armed forces property tax exemption before the
62-30veteran purchases a residence.
63-31Money Appropriated in this Bill:
64-32 None
65-33Other Special Clauses:
66-34 None
67-35Utah Code Sections Affected:
68-36AMENDS:
69-37 59-2-1904, as enacted by Laws of Utah 2019, Chapter 453
70-38
71-39Be it enacted by the Legislature of the state of Utah:
72-40 Section 1. Section 59-2-1904 is amended to read:
73-41 59-2-1904. Veteran armed forces exemption -- Application.
74-42 (1) As used in this section[, "default]:
75-43 (a) "Default application deadline" means the application deadline described in
76-44Subsection (3)(a).
77-45 (b) "Qualifying disabled veteran claimant" means a veteran claimant who has a 100%
78-46service-connected disability rating by the Veterans Benefits Administration that is permanent
79-47and total.
80-48 (2) A veteran claimant may claim an exemption in accordance with Section 59-2-1903
81-49and this section if the veteran claimant owns the property eligible for the exemption at any time
82-50during the calendar year for which the veteran claimant claims the exemption.
83-51 (3) (a) Except as provided in Subsection (4) [or], (5), or (7), a veteran claimant shall
84-52file, on or before September 1 of the calendar year for which the veteran claimant is applying
85-53for the exemption, [file] an application for an exemption described in Section 59-2-1903 with
86-54the county in which the veteran claimant resides on September 1 of that calendar year.
87-55 (b) An application described in Subsection (3)(a) shall include:
88-56 (i) a copy of the veteran's certificate of discharge from military service or other Enrolled Copy H.B. 539
35+28Subsection (3)(a).
36+29 (b) "Qualifying disabled veteran claimant" means a veteran claimant who has a 100%
37+30service-connected disability rating by the Veterans Benefits Administration that is permanent
38+31and total.
39+32 (2) A veteran claimant may claim an exemption in accordance with Section 59-2-1903
40+33and this section if the veteran claimant owns the property eligible for the exemption at any time
41+34during the calendar year for which the veteran claimant claims the exemption.
42+35 (3) (a) Except as provided in Subsection (4) [or], (5), or (7), a veteran claimant shall
43+36file, on or before September 1 of the calendar year for which the veteran claimant is applying
44+37for the exemption, [file] an application for an exemption described in Section 59-2-1903 with
45+38the county in which the veteran claimant resides on September 1 of that calendar year.
46+39 (b) An application described in Subsection (3)(a) shall include:
47+40 (i) a copy of the veteran's certificate of discharge from military service or other
48+41satisfactory evidence of eligible military service; and
49+42 (ii) for an application submitted under the circumstances described in Subsection
50+43(5)(a), a statement, issued by a military entity, that gives the date on which the written decision
51+44described in Subsection (5)(a) takes effect.
52+45 (c) A veteran claimant who is claiming an exemption for a veteran with a disability or a
53+46deceased veteran with a disability, shall ensure that as part of the application described in this
54+47Subsection (3), the county has on file, for the veteran related to the exemption, a statement of
55+48disability:
56+49 (i) issued by a military entity; and
57+50 (ii) that lists the percentage of disability for the veteran with a disability or deceased
58+51veteran with a disability.
59+52 (d) If a veteran claimant is in compliance with Subsection (3)(c), a county may not
60+53require the veteran claimant to file another statement of disability, except under the following
61+54circumstances:
62+55 (i) the percentage of disability has changed for the veteran with a disability or the
63+56deceased veteran with a disability; or
64+57 (ii) the veteran claimant is not the same individual who filed an application for the
65+58exemption for the calendar year immediately preceding the current calendar year. 02-22-23 10:56 AM H.B. 539
8966 - 3 -
90-57satisfactory evidence of eligible military service; and
91-58 (ii) for an application submitted under the circumstances described in Subsection
92-59(5)(a), a statement, issued by a military entity, that gives the date on which the written decision
93-60described in Subsection (5)(a) takes effect.
94-61 (c) A veteran claimant who is claiming an exemption for a veteran with a disability or a
95-62deceased veteran with a disability, shall ensure that as part of the application described in this
96-63Subsection (3), the county has on file, for the veteran related to the exemption, a statement of
97-64disability:
98-65 (i) issued by a military entity; and
99-66 (ii) that lists the percentage of disability for the veteran with a disability or deceased
100-67veteran with a disability.
101-68 (d) If a veteran claimant is in compliance with Subsection (3)(c), a county may not
102-69require the veteran claimant to file another statement of disability, except under the following
103-70circumstances:
104-71 (i) the percentage of disability has changed for the veteran with a disability or the
105-72deceased veteran with a disability; or
106-73 (ii) the veteran claimant is not the same individual who filed an application for the
107-74exemption for the calendar year immediately preceding the current calendar year.
108-75 (e) A county that receives an application described in Subsection (3)(a) shall, within 30
109-76days after the day on which the county received the application, provide the veteran claimant
110-77with a receipt that states that the county received the veteran claimant's application.
111-78 (4) A county may extend the default application deadline for an initial or amended
112-79application until December 31 of the year for which the veteran claimant is applying for the
113-80exemption if the county finds that good cause exists to extend the default application deadline.
114-81 (5) A county shall extend the default application deadline by one additional year if, on
115-82or after January 4, 2004:
116-83 (a) a military entity issues a written decision that:
117-84 (i) (A) for a potential claimant who is a living veteran, determines the veteran is a H.B. 539 Enrolled Copy
67+59 (e) A county that receives an application described in Subsection (3)(a) shall, within 30
68+60days after the day on which the county received the application, provide the veteran claimant
69+61with a receipt that states that the county received the veteran claimant's application.
70+62 (4) A county may extend the default application deadline for an initial or amended
71+63application until December 31 of the year for which the veteran claimant is applying for the
72+64exemption if the county finds that good cause exists to extend the default application deadline.
73+65 (5) A county shall extend the default application deadline by one additional year if, on
74+66or after January 4, 2004:
75+67 (a) a military entity issues a written decision that:
76+68 (i) (A) for a potential claimant who is a living veteran, determines the veteran is a
77+69veteran with a disability; or
78+70 (B) for a potential claimant who is the unmarried surviving spouse or minor orphan of
79+71a deceased veteran, determines the deceased veteran was a deceased veteran with a disability at
80+72the time the deceased veteran with a disability died; and
81+73 (ii) takes effect in a year before the current calendar year; or
82+74 (b) the county legislative body determines that:
83+75 (i) the veteran claimant or a member of the veteran claimant's immediate family had an
84+76illness or injury that prevented the veteran claimant from filing the application on or before the
85+77default application deadline;
86+78 (ii) a member of the veteran claimant's immediate family died during the calendar year
87+79of the default application deadline;
88+80 (iii) the veteran claimant was not physically present in the state for a time period of at
89+81least six consecutive months during the calendar year of the default application deadline; or
90+82 (iv) the failure of the veteran claimant to file the application on or before the default
91+83application deadline:
92+84 (A) would be against equity or good conscience; and
93+85 (B) was beyond the reasonable control of the veteran claimant.
94+86 (6) (a) A county shall allow a veteran claimant to amend an application described in
95+87Subsection (3)(a) after the default application deadline if, on or after January 4, 2004, a military
96+88entity issues a written decision:
97+89 (i) that the percentage of disability has changed: H.B. 539 02-22-23 10:56 AM
11898 - 4 -
119-85veteran with a disability; or
120-86 (B) for a potential claimant who is the unmarried surviving spouse or minor orphan of
121-87a deceased veteran, determines the deceased veteran was a deceased veteran with a disability at
122-88the time the deceased veteran with a disability died; and
123-89 (ii) takes effect in a year before the current calendar year; or
124-90 (b) the county legislative body determines that:
125-91 (i) the veteran claimant or a member of the veteran claimant's immediate family had an
126-92illness or injury that prevented the veteran claimant from filing the application on or before the
127-93default application deadline;
128-94 (ii) a member of the veteran claimant's immediate family died during the calendar year
129-95of the default application deadline;
130-96 (iii) the veteran claimant was not physically present in the state for a time period of at
131-97least six consecutive months during the calendar year of the default application deadline; or
132-98 (iv) the failure of the veteran claimant to file the application on or before the default
133-99application deadline:
134-100 (A) would be against equity or good conscience; and
135-101 (B) was beyond the reasonable control of the veteran claimant.
136-102 (6) (a) A county shall allow a veteran claimant to amend an application described in
137-103Subsection (3)(a) after the default application deadline if, on or after January 4, 2004, a military
138-104entity issues a written decision:
139-105 (i) that the percentage of disability has changed:
140-106 (A) for a veteran with a disability, if the veteran with a disability is the veteran
141-107claimant; or
142-108 (B) for a deceased veteran with a disability, if the claimant is the unmarried surviving
143-109spouse or minor orphan of a deceased veteran with a disability; and
144-110 (ii) that takes effect in a year before the current calendar year.
145-111 (b) A veteran claimant who files an amended application under Subsection (6)(a) shall
146-112include a statement, issued by a military entity, that gives the date on which the written Enrolled Copy H.B. 539
99+90 (A) for a veteran with a disability, if the veteran with a disability is the veteran
100+91claimant; or
101+92 (B) for a deceased veteran with a disability, if the claimant is the unmarried surviving
102+93spouse or minor orphan of a deceased veteran with a disability; and
103+94 (ii) that takes effect in a year before the current calendar year.
104+95 (b) A veteran claimant who files an amended application under Subsection (6)(a) shall
105+96include a statement, issued by a military entity, that gives the date on which the written
106+97decision described in Subsection (6)(a) takes effect.
107+98 (7) (a) A qualifying disabled veteran claimant may submit an application described in
108+99Subsection (3)(b) before the qualifying disabled veteran claimant owns a residence if the
109+100qualifying disabled veteran claimant:
110+101 (i) intends to purchase the residence as evidenced by a real estate purchase contract or
111+102similar documentation;
112+103 (ii) files the application in the county where the residence that the qualifying disabled
113+104veteran claimant intends to purchase is located; and
114+105 (iii) intends to use the residence as the qualifying disabled veteran claimant's primary
115+106residence.
116+107 (b) (i) The county shall process the application and send the qualifying disabled veteran
117+108claimant a receipt, which shall also include documentation that:
118+109 (A) the application is preliminarily approved or denied; and
119+110 (B) if the application is preliminarily approved, the amount of the qualifying disabled
120+111veteran claimant's tax exemption calculated in accordance with Section 59-2-1903.
121+112 (ii) The county shall provide the receipt within 15 business days after the day on which
122+113the county received the application.
123+114 (8) After issuing the receipt described in Subsection (3)(e) or (7)(b), a county may not
124+115require a veteran claimant to file another application under Subsection (3)(a) or (7)(a), except
125+116under the following circumstances relating to the veteran claimant:
126+117 (a) the veteran claimant applies all or a portion of an exemption to tangible personal
127+118property;
128+119 (b) the percentage of disability changes for a veteran with a disability or a deceased
129+120veteran with a disability; 02-22-23 10:56 AM H.B. 539
147130 - 5 -
148-113decision described in Subsection (6)(a) takes effect.
149-114 (7) (a) A qualifying disabled veteran claimant may submit an application described in
150-115Subsection (3)(b) before the qualifying disabled veteran claimant owns a residence if the
151-116qualifying disabled veteran claimant:
152-117 (i) intends to purchase the residence as evidenced by a real estate purchase contract or
153-118similar documentation;
154-119 (ii) files the application in the county where the residence that the qualifying disabled
155-120veteran claimant intends to purchase is located; and
156-121 (iii) intends to use the residence as the qualifying disabled veteran claimant's primary
157-122residence.
158-123 (b) (i) The county shall process the application and send the qualifying disabled veteran
159-124claimant a receipt, which shall also include documentation that:
160-125 (A) the application is preliminarily approved or denied; and
161-126 (B) if the application is preliminarily approved, the amount of the qualifying disabled
162-127veteran claimant's tax exemption calculated in accordance with Section 59-2-1903.
163-128 (ii) The county shall provide the receipt within 15 business days after the day on which
164-129the county received the application.
165-130 (8) After issuing the receipt described in Subsection (3)(e) or (7)(b), a county may not
166-131require a veteran claimant to file another application under Subsection (3)(a) or (7)(a), except
167-132under the following circumstances relating to the veteran claimant:
168-133 (a) the veteran claimant applies all or a portion of an exemption to tangible personal
169-134property;
170-135 (b) the percentage of disability changes for a veteran with a disability or a deceased
171-136veteran with a disability;
172-137 (c) the veteran with a disability dies;
173-138 (d) a change in the veteran claimant's ownership of the veteran claimant's primary
174-139residence;
175-140 (e) a change in the veteran claimant's occupancy of the primary residence for which the H.B. 539 Enrolled Copy
131+121 (c) the veteran with a disability dies;
132+122 (d) a change in the veteran claimant's ownership of the veteran claimant's primary
133+123residence;
134+124 (e) a change in the veteran claimant's occupancy of the primary residence for which the
135+125veteran claimant claims an exemption under this section; or
136+126 (f) for an exemption relating to a deceased veteran with a disability or a veteran who
137+127was killed in action or died in the line of duty, the veteran claimant is not the same individual
138+128who filed an application for the exemption for the calendar year immediately preceding the
139+129current calendar year.
140+130 [(8)] (9) If a veteran claimant is the grantor of a trust holding title to real or tangible
141+131personal property for which an exemption described in Section 59-2-1903 is claimed, a county
142+132may allow the veteran claimant to claim a portion of the exemption and be treated as the owner
143+133of that portion of the property held in trust, if the veteran claimant proves to the satisfaction of
144+134the county that:
145+135 (a) title to the portion of the trust will revest in the veteran claimant upon the exercise
146+136of a power by:
147+137 (i) the veteran claimant as grantor of the trust;
148+138 (ii) a nonadverse party; or
149+139 (iii) both the veteran claimant and a nonadverse party;
150+140 (b) title will revest as described in Subsection [(8)(a)] (9)(a), regardless of whether the
151+141power described in Subsection [(8)(a)] (9)(a) is a power to revoke, terminate, alter, amend, or
152+142appoint; and
153+143 (c) the veteran claimant satisfies the requirements described in this part for the
154+144exemption described in Section 59-2-1903.
155+145 [(9)] (10) A county may verify that real property for which a veteran claimant applies
156+146for an exemption is the veteran claimant's primary residence.
157+147 [(10)] (11) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking
158+148Act, the commission may, by rule:
159+149 (a) establish procedures and requirements for amending an application described in
160+150Subsection (3)(a);
161+151 (b) for purposes of Subsection (5)(b), define the terms: H.B. 539 02-22-23 10:56 AM
176162 - 6 -
177-141veteran claimant claims an exemption under this section; or
178-142 (f) for an exemption relating to a deceased veteran with a disability or a veteran who
179-143was killed in action or died in the line of duty, the veteran claimant is not the same individual
180-144who filed an application for the exemption for the calendar year immediately preceding the
181-145current calendar year.
182-146 [(8)] (9) If a veteran claimant is the grantor of a trust holding title to real or tangible
183-147personal property for which an exemption described in Section 59-2-1903 is claimed, a county
184-148may allow the veteran claimant to claim a portion of the exemption and be treated as the owner
185-149of that portion of the property held in trust, if the veteran claimant proves to the satisfaction of
186-150the county that:
187-151 (a) title to the portion of the trust will revest in the veteran claimant upon the exercise
188-152of a power by:
189-153 (i) the veteran claimant as grantor of the trust;
190-154 (ii) a nonadverse party; or
191-155 (iii) both the veteran claimant and a nonadverse party;
192-156 (b) title will revest as described in Subsection [(8)(a)] (9)(a), regardless of whether the
193-157power described in Subsection [(8)(a)] (9)(a) is a power to revoke, terminate, alter, amend, or
194-158appoint; and
195-159 (c) the veteran claimant satisfies the requirements described in this part for the
196-160exemption described in Section 59-2-1903.
197-161 [(9)] (10) A county may verify that real property for which a veteran claimant applies
198-162for an exemption is the veteran claimant's primary residence.
199-163 [(10)] (11) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking
200-164Act, the commission may, by rule:
201-165 (a) establish procedures and requirements for amending an application described in
202-166Subsection (3)(a);
203-167 (b) for purposes of Subsection (5)(b), define the terms:
204-168 (i) "immediate family"; or Enrolled Copy H.B. 539
205-- 7 -
206-169 (ii) "physically present"; [or]
207-170 (c) for purposes of Subsection (5)(b), [prescribe] provide the circumstances under
208-171which the failure of a veteran claimant to file an application on or before the default application
209-172deadline:
210-173 (i) would be against equity or good conscience; and
211-174 (ii) is beyond the reasonable control of a veteran claimant[.]; or
212-175 (d) for purposes of Subsection (7)(a), establish the type of documentation that is
213-176evidence of intent to purchase.
163+152 (i) "immediate family"; or
164+153 (ii) "physically present"; [or]
165+154 (c) for purposes of Subsection (5)(b), [prescribe] provide the circumstances under
166+155which the failure of a veteran claimant to file an application on or before the default application
167+156deadline:
168+157 (i) would be against equity or good conscience; and
169+158 (ii) is beyond the reasonable control of a veteran claimant[.]; or
170+159 (d) for purposes of Subsection (7)(a), establish the type of documentation that is
171+160evidence of intent to purchase.