Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 211 (2015GS)

Sponsor

Rep. Oda, C.

Final action

Governor Signed 3/27/2015

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• amends provisions related to qualification for an armed forces property tax exemption; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

ARMED FORCES PROPERTY TAX EXEMPTION
AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Curtis Oda
Senate Sponsor: 
Margaret Dayton
LONG TITLE
General Description:
This bill amends provisions related to the armed forces property tax exemption.
Highlighted Provisions:
This bill:
▸ amends provisions related to qualification for an armed forces property tax
exemption; and
▸ makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides for retrospective operation.
Utah Code Sections Affected:
AMENDS:
59-2-1101
, as last amended by Laws of Utah 2013, Chapter 248
59-2-1104
, as last amended by Laws of Utah 2014, Chapter 85
59-2-1105
, as last amended by Laws of Utah 2013, Chapter 19
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-1101
 is amended to read:
59-2-1101.
Definitions -- Exemption of certain property -- Proportional payments
for certain property -- County legislative body authority to adopt rules or ordinances.
(1) As used in this section:
(a) "Educational purposes" includes:
(i) the physical or mental teaching, training, or conditioning of competitive athletes by
a national governing body of sport recognized by the United States Olympic Committee that
qualifies as being tax exempt under Section 501(c)(3) [
of the
]
,
 Internal Revenue Code; and
(ii) an activity in support of or incidental to the teaching, training, or conditioning
described in Subsection (1)(a)(i).
(b) "Exclusive use exemption" means a property tax exemption under Subsection
(3)(a)(iv), for property owned by a nonprofit entity used exclusively for religious, charitable, or
educational purposes.
(c) "Government exemption" means a property tax exemption provided under
Subsection (3)(a)(i), (ii), or (iii).
(d) "Nonprofit entity" includes an entity if the:
(i) entity is treated as a disregarded entity for federal income tax purposes;
(ii) entity is wholly owned by, and controlled under the direction of, a nonprofit entity;
and
(iii) net earnings and profits of the entity irrevocably inure to the benefit of a nonprofit
entity.
(e) "Tax relief" means an exemption, deferral, or abatement that is authorized by this
part.
(2) (a) Except as provided in Subsection (2)(b) or (c), tax relief may be allowed only if
the claimant is the owner of the property as of January 1 of the year the exemption is claimed.
(b) Notwithstanding Subsection (2)(a), a claimant shall collect and pay a proportional
tax based upon the length of time that the property was not owned by the claimant if:
(i) the claimant is a federal, state, or political subdivision entity described in
Subsection (3)(a)(i), (ii), or (iii); or
(ii) pursuant to Subsection (3)(a)(iv):
(A) the claimant is a nonprofit entity; and
(B) the property is used exclusively for religious, charitable, or educational purposes.
[
(c) Notwithstanding Subsection (2)(a), a claimant may be allowed a veteran's
exemption in accordance with Sections 
59-2-1104
 and 
59-2-1105
 regardless of whether the
claimant is the owner of the property as of January 1 of the year the exemption is claimed if the
claimant is:
]
[
(i) the unmarried surviving spouse of:
]
[
(A) a deceased veteran with a disability as defined in Section 
59-2-1104
; or
]
[
(B) a veteran who was killed in action or died in the line of duty as defined in Section
59-2-1104
; or
]
[
(ii) a minor orphan of:
]
[
(A) a deceased veteran with a disability as defined in Section 
59-2-1104
; or
]
[
(B) a veteran who was killed in action or died in the line of duty as defined in Section
59-2-1104
.
]
(c) Subsection (2)(a) does not apply to an exemption under Section 
59-2-1104
.
(3) (a) The following property is exempt from taxation:
(i) property exempt under the laws of the United States;
(ii) property of:
(A) the state;
(B) school districts; and
(C) public libraries;
(iii) except as provided in Title 11, Chapter 13, Interlocal Cooperation Act, property of:
(A) counties;
(B) cities;
(C) towns;
(D) local districts;
(E) special service districts; and
(F) all other political subdivisions of the state;
(iv) property owned by a nonprofit entity used exclusively for religious, charitable, or
educational purposes;
(v) places of burial not held or used for private or corporate benefit;
(vi) farm 
machinery and
 equipment [
and machinery
];
(vii) intangible property; and
(viii) the ownership interest of an out-of-state public agency, as defined in Section
11-13-103
:
(A) if that ownership interest is in property providing additional project capacity, as
defined in Section 
11-13-103
; and
(B) on which a fee in lieu of ad valorem property tax is payable under Section
11-13-302
.
(b) For purposes of a property tax exemption for property of school districts under
Subsection (3)(a)(ii)(B), a charter school under Title 53A, Chapter 1a, Part 5, The Utah Charter
Schools Act, is considered to be a school district.
(4) Subject to Subsection (5), if property that is allowed an exclusive use exemption or
a government exemption ceases to qualify for the exemption because of a change in the
ownership of the property:
(a) the new owner of the property shall pay a proportional tax based upon the period of
time:
(i) beginning on the day that the new owner acquired the property; and
(ii) ending on the last day of the calendar year during which the new owner acquired
the property; and
(b) the new owner of the property and the person from whom the new owner acquires
the property shall notify the county assessor, in writing, of the change in ownership of the
property within 30 days from the day that the new owner acquires the property.
(5) Notwithstanding Subsection (4)(a), the proportional tax described in Subsection
(4)(a):
(a) is subject to any exclusive use exemption or government exemption that the
property is entitled to under the new ownership of the property; and
(b) applies only to property that is acquired after December 31, 2005.
(6) A county legislative body may adopt rules or ordinances to:
(a) effectuate the exemptions, deferrals, abatements, or other relief from taxation
provided in this part; and
(b) designate one or more persons to perform the functions given the county under this
part.
Section 2. Section 
59-2-1104
 is amended to read:
59-2-1104.
Definitions -- Armed forces exemption -- Amount of armed forces
exemption.
(1) As used in this section and Section 
59-2-1105
:
(a) "Active component of the United States Armed Forces" is as defined in Section
59-10-1027
.
(b) "Adjusted taxable value limit" means:
(i) for the [
year 2005, $200,000
] 
calendar year that begins on January 1, 2015,
$252,126
; and
(ii) for each 
calendar
 year after [
] 
the calendar year described in Subsection
(1)(b)(i)
, the amount of the adjusted taxable value limit for the previous year, plus an amount
calculated by multiplying the amount of the adjusted taxable value limit for the previous year
by the actual percent change in the consumer price index during the previous calendar year.
(c) "Claimant" means:
(i) a veteran with a disability who files an application under Section 
59-2-1105
 for [
a
veteran's
] 
an
 exemption 
under this section
;
(ii) the unmarried surviving spouse:
(A) of a:
(I) deceased veteran with a disability; 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
] 
an
 exemption
under this section
;
(iii) a minor orphan:
(A) of a:
(I) deceased veteran with a disability; 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
] 
an
 exemption
under this section
; or
(iv) a member of an active component of the United States Armed Forces or a reserve
component of the United States Armed Forces who performed qualifying active duty military
service.
(d) "Consumer price index" is as described in Section 1(f)(4), Internal Revenue Code,
and defined in Section 1(f)(5), Internal Revenue Code.
(e) "Deceased veteran with a disability" means a deceased person who was a veteran
with a disability at the time the person died.
(f) "Military entity" means:
(i) the federal Department of Veterans Affairs;
(ii) an active component of the United States Armed Forces; or
(iii) a reserve component of the United States Armed Forces.
(g) "Property taxes due" means the taxes due on a claimant's property:
(i) with respect to which a county grants an exemption under this section; and
(ii) for the calendar year for which the county grants an exemption under this section.
(h) "Property taxes paid" is an amount equal to the sum of:
(i) the amount of the property taxes the claimant paid for the calendar year for which
the claimant is applying for an exemption under this section; and
(ii) the exemption the county grants for the calendar year described in Subsection
(1)(h)(i).
[
(g)
] 
(i)
 "Qualifying active duty military service" means:
(i) at least 200 days in a calendar year, regardless of whether consecutive, of active
duty military service outside the state in an active component of the United States Armed
Forces or a reserve component of the United States Armed Forces; or
(ii) the completion of at least 200 consecutive days of active duty military service
outside the state:
(A) in an active component of the United States Armed Forces or a reserve component
of the United States Armed Forces; and
(B) that began in the prior year, if those days of active duty military service outside the
state in the prior year were not counted as qualifying active duty military service for purposes
of this section or Section 
59-2-1105
 in the prior year.
[
(h)
] 
(j)
 "Reserve component of the United States Armed Forces" is as defined in
Section 
59-10-1027
.
[
(i)
] 
(k)
 "Residence" is as defined in Section 
59-2-1202
, except that a rented dwelling
is not considered to be a residence.
[
(j)
] 
(l)
 "Veteran who was killed in action or died in the line of duty" means a person
who was killed in action or died in the line of duty in an active component of the United States
Armed Forces or a reserve component of the United States Armed Forces, regardless of
whether that person had a disability at the time that person was killed in action or died in the
line of duty.
[
(k)
] 
(m)
 "Veteran with a disability" means a person with a disability who, during
military training or a military conflict, acquired a disability in the line of duty in an active
component of the United States Armed Forces or a reserve component of the United States
Armed Forces
, as determined by a military entity
.
[
(l) "Veteran's exemption" means a property tax exemption provided for in Subsection
(2).
]
(2) (a) [
The
] 
Subject to Subsection (2)(c), the
 amount of taxable value of the property
described in Subsection (2)(b) is exempt from taxation as calculated under Subsections [
(2)(c)
]
(3)
 through [
(e)
] 
(6)
 if the property described in Subsection (2)(b) is owned by:
(i) a veteran with a disability;
(ii) the unmarried surviving spouse or a minor orphan of a:
(A) deceased veteran with a disability; or
(B) veteran who was killed in action or died in the line of duty; or
(iii) a member of an active component of the United States Armed Forces or a reserve
component of the United States Armed Forces who performed qualifying active duty military
service.
(b) Subsection (2)(a) applies to the following property:
(i) the claimant's primary residence;
(ii) for a claimant described in Subsection (2)(a)(i) or (ii), tangible personal property
that:
(A) is held exclusively for personal use; and
(B) is not used in a trade or business; or
(iii) for a claimant described in Subsection (2)(a)(i) or (ii), a combination of
Subsections (2)(b)(i) and (ii).
(c) For purposes of this section, property is considered to be the primary residence of a
person described in Subsection (2)(a)(i) or (iii) who does not reside in the residence if the
person:
(i) does not reside in the residence because the person is admitted as an inpatient at a
health care facility as defined in Section 
26-55-102
; and
(ii) otherwise meets the requirements of this section and Section 
59-2-1105
 to receive
an exemption under this section.
[
(c)
] 
(3)
 Except as provided in Subsection [
(2)(d)
] 
(4)
 or [
(e)
] 
(5)
, the amount of
taxable value of property described in Subsection (2)(b) that is exempt under Subsection (2)(a)
is:
[
(i)
] 
(a)
 as described in Subsection [
(2)(f)
] 
(6)
, if the property is owned by:
[
(A)
] 
(i)
 a veteran with a disability;
[
(B)
] 
(ii)
 the unmarried surviving spouse of a deceased veteran with a disability; or
[
(C)
] 
(iii)
 a minor orphan of a deceased veteran with a disability; or
[
(ii)
] 
(b)
 equal to the total taxable value of the claimant's property described in
Subsection (2)(b) if the property is owned by:
[
(A)
] 
(i)
 the unmarried surviving spouse of a veteran who was killed in action or died
in the line of duty;
[
(B)
] 
(ii)
 a minor orphan of a veteran who was killed in action or died in the line of
duty; or
[
(C)
] 
(iii)
 a member of an active component of the United States Armed Forces or a
reserve component of the United States Armed Forces who performed qualifying active duty
military service.
[
(d) (i) Notwithstanding Subsection (2)(c)(i) and subject to Subsection (2)(d)(ii), a
veteran's exemption except for a claimant described in Subsection (2)(a)(iii)
]
(4) (a) Subject to Subsections (4)(b) and (c), an exemption
 may not be allowed under
this [
Subsection (2)
] 
section
 if the percentage of disability listed on the [
certificate
] 
statement
described in Subsection 
59-2-1105
(3)(a) is less than 10%.
(b) Subsection (4)(a) does not apply to a claimant described in Subsection (2)(a)(iii).
[
(ii)
] 
(c)
 A veteran with a disability is considered to have a 100% disability, regardless
of the percentage of disability listed on a [
certificate
] 
statement
 described in Subsection
59-2-1105
(3)(a), if the United States Department of Veterans Affairs certifies the veteran in the
classification of individual unemployability.
[
(e) Notwithstanding Subsection (2)(c)(i), a
]
(5) A
 claimant who is the unmarried surviving spouse or minor orphan of a deceased
veteran with a disability may claim an exemption for the total value of the property described
in Subsection (2)(b) if:
[
(i)
] 
(a)
 the deceased veteran with a disability served in the military service of the
United States or the state prior to January 1, 1921; and
[
(ii)
] 
(b)
 the percentage of disability listed on the [
certificate
] 
statement
 described in
Subsection 
59-2-1105
(3)(a) for the deceased veteran with a disability is 10% or more.
[
(f)
] 
(6) (a)
 Except as provided in Subsection [
(2)(g)
] 
(6)(b)
, the amount of the taxable
value of the property described in Subsection (2)(b) that is exempt under Subsection [
(2)(c)(i)
]
(3)(a)
 is equal to the percentage of disability listed on the [
certificate
] 
statement
 described in
Subsection 
59-2-1105
(3)(a) multiplied by the adjusted taxable value limit.
[
(g) Notwithstanding Subsection (2)(f), the
]
(b) The
 amount of the taxable value of the property described in Subsection (2)(b) that
is exempt under Subsection [
(2)(c)(i)
] 
(3)(a)
 may not be greater than the taxable value of the
property described in Subsection (2)(b).
[
(h)
] 
(7)
 For purposes of this section and Section 
59-2-1105
, a person who received an
honorable or general discharge from military service of an active component of the United
States Armed Forces or a reserve component of the United States Armed Forces:
[
(i)
] 
(a)
 is presumed to be a citizen of the United States; and
[
(ii)
] 
(b)
 may not be required to provide additional proof of citizenship to establish that
the person is a citizen of the United States.
[
(3)
] 
(8)
 The Department of Veterans' and Military 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 veteran with a disability.
Section 3. Section 
59-2-1105
 is amended to read:
59-2-1105.
Application for United States armed forces exemption -- Rulemaking
authority -- Statement -- County authority to make refunds.
(1) (a) Except as provided in [
Subsection 
59-2-1101
(2)(c)
] 
Subsections (1)(b) through
(d)
, an exemption under Section 
59-2-1104
 may be allowed only if the interest of the claimant
is on record on January 1 of the year the exemption is claimed.
(b) A claimant may claim an exemption under Section 
59-2-1104
 regardless of whether
the interest of the claimant is on record on January 1 of the year the exemption is claimed if the
claimant is:
(i) the unmarried surviving spouse of:
(A) a deceased veteran with a disability as defined in Section 
59-2-1104
; or
(B) a veteran who was killed in action or died in the line of duty as defined in Section
59-2-1104
; or
(ii) a minor orphan of:
(A) a deceased veteran with a disability as defined in Section 
59-2-1104
; or
(B) a veteran who was killed in action or died in the line of duty as defined in Section
59-2-1104
.
[
(b)
] 
(c)
 If the claimant has an interest in real property under a contract, the exemption
under Section 
59-2-1104
 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 the
exemption is claimed.
[
(c)
] 
(d)
 If the claimant is the grantor of a trust holding title to real or tangible personal
property on which an exemption under Section 
59-2-1104
 is claimed, the claimant may claim
the portion of the exemption under Section 
59-2-1104
 and be treated as the owner of that
portion of the property 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 property
beginning 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 an exemption under Section 
59-2-1104
 shall file an
application:
(A) with the county in which that claimant resides; and
(B) except as provided in Subsection (2)(b) or (e), on or before September 1 of the year
in which that claimant is applying for the exemption in accordance with this section.
(ii) A county shall provide a claimant who files an application for an exemption in
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 in
accordance 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 an exemption under
Section 
59-2-1104
 on or after January 1, 2004, a county shall extend the deadline for filing the
application required by Subsection (2)(a) to September 1 of the year after the year the claimant
would otherwise be required 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) veteran has a disability; or
(II) deceased veteran with a disability with respect to whom the claimant applies for [
a
veteran's
] 
an
 exemption 
under this section
 had a disability at the time the deceased veteran with
a disability died; and
(B) the date the written decision described in Subsection (2)(b)(i)(A) takes effect is in
any year prior to the current calendar year;
(ii) subject to Subsections (2)(b)(iv) and (2)(d), for a claimant who applies for an
exemption under Section 
59-2-1104
 on or after January 1, 2004, a county shall allow the
claimant to amend the application required by Subsection (2)(a) on or before September 1 of
the year after the year the claimant filed 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
percentage of disability has changed for the:
(I) veteran with a disability; or
(II) deceased veteran with a disability with respect to whom the claimant applies for the
exemption; and
(B) the date the written decision described in Subsection (2)(b)(ii)(A) takes effect is in
any year prior to the current calendar year;
(iii) subject to Subsections (2)(b)(iv) and (2)(d), for a claimant who applies for an
exemption under Section 
59-2-1104
 on or after January 1, 2004, a county shall extend the
deadline for filing the application required by Subsection (2)(a) to September 1 of the year after
the year the claimant would otherwise be required to file the application under Subsection
(2)(a)(i)(B) if the county legislative body determines that:
(A) the claimant or a member of the claimant's immediate family had an illness or
injury that prevented the claimant from filing the application on or before the deadline for
filing the application established in Subsection (2)(a)(i)(B);
(B) a member of the claimant's immediate family died during the calendar year the
claimant 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 six
consecutive months during the calendar year the claimant was required to file the application
under Subsection (2)(a)(i)(B); or
(D) the failure of the claimant to file the application on or before the deadline for filing
the 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 an
application under this Subsection (2) until December 31 if the county finds that good cause
exists to extend the deadline.
(c) The following shall accompany the initial application for an exemption under
Section 
59-2-1104
:
(i) a copy of the veteran's certificate of discharge from military service; or
(ii) other satisfactory evidence of eligible military service, including orders for
qualifying active duty military service, if applicable.
(d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission 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 the
failure of a claimant to file an application on or before the deadline for filing the application
established 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) Except as provided in Subsection (2)(g), 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 under Section 
59-2-1104
 to any
tangible personal property;
(ii) the percentage of disability has changed for the:
(A) veteran with a disability; or
(B) deceased veteran with a disability with respect to whom a claimant applies for [
a
veteran's
] 
an
 exemption under this section;
(iii) the veteran with a disability 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 an
exemption under Section 
59-2-1104
 changes; or
(vi) the claimant who files an application for an exemption under Section 
59-2-1104
with respect to a deceased veteran with a disability or veteran who was killed in action or died
in the line of duty is a person other than the claimant who filed the application described in
Subsection (2)(a) for the exemption:
(A) for the calendar year immediately preceding the current calendar year; and
(B) with respect to that deceased veteran with a disability or veteran who was killed in
action or died in the line of duty.
(f) The county may verify that the real property that is residential property for which
the claimant claims an exemption under Section 
59-2-1104
 is the claimant's primary residence.
(g) A member of an active component of the United States Armed Forces or reserve
component of the United States Armed Forces who performed qualifying active duty military
service shall:
(i) file the application described in Subsection (2)(a) in the year after the year during
which the member completes the qualifying active duty military service; and
(ii) if the member meets the requirements of Section 
59-2-1104
 and this section to
receive an exemption under Section 
59-2-1104
, claim one exemption only in the year the
member files the application described in Subsection (2)(g)(i).
(3) (a) (i) Subject to Subsection (3)(a)(ii), a claimant except for a claimant described in
Subsection (2)(g) who files an application for an exemption under Section 
59-2-1104
 shall
have on file with the county a statement:
(A) issued by a military entity; and
(B) listing the percentage of disability for the veteran with a disability or deceased
veteran with a disability with respect to whom a claimant applies for the exemption.
(ii) If a claimant except for a claimant described in Subsection (2)(g) 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 in Subsection (3)(a)(i) unless:
(A) the claimant who files an application under this section for an exemption under
Section 
59-2-1104
 with respect to a deceased veteran with a disability or veteran who was
killed in action or died in the line of duty is a person other than the claimant who filed the
statement described in Subsection (3)(a)(i) for the exemption:
(I) for the calendar year immediately preceding the current calendar year; and
(II) with respect to that deceased veteran with a disability or veteran who was killed in
action or died in the line of duty; or
(B) the percentage of disability has changed for a:
(I) veteran with a disability; or
(II) deceased veteran with a disability with respect to whom the claimant applies for an
exemption under Section 
59-2-1104
.
(b) For a claimant filing an application in accordance with Subsection (2)(b)(i), the
claimant shall include with the application required by Subsection (2) a statement issued by a
military entity listing the date the written decision described in Subsection (2)(b)(i)(A) takes
effect.
(c) For a claimant amending an application in accordance with Subsection (2)(b)(ii),
the claimant shall provide to the county a statement issued by a military entity listing the date
the written 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 an exemption under Section 
59-2-1104
 is granted by a county; and
]
[
(B) for the calendar year for which the 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
the claimant is applying for an exemption under Section 
59-2-1104
; and
]
[
(B) the exemption the county granted for the calendar year described in Subsection
(4)(a)(ii)(A).
]
[
(b)
] 
(4)
 A county [
granting
] 
that grants
 an exemption under Section 
59-2-1104
 to a
claimant shall refund to that claimant an amount equal to the amount by which the claimant's
property taxes paid exceed the claimant's property taxes due, if that amount is $1 or more.
Section 4. 
Retrospective operation.
This bill has retrospective operation to January 1, 2015.