Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 539 (2023GS)

Sponsor

Rep. Hawkins, J.

Final action

Governor Signed 3/23/2023

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• creates a process for a veteran with a 100% service-connected disability that is permanent and total to apply for a veteran armed forces property tax exemption before the veteran purchases a residence.

Every vote on this bill

Bill text

VETERAN PROPERTY TAX EXEMPTION
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Jon Hawkins
Senate Sponsor: 
Michael K. McKell
Cosponsors:
Nelson T. Abbott
Cheryl K. Acton
Carl R. Albrecht
Melissa G. Ballard
Stewart E. Barlow
Gay Lynn Bennion
Kera Birkeland
Joel K. Briscoe
Walt Brooks
Kay J. Christofferson
Tyler Clancy
Paul A. Cutler
Jennifer Dailey-Provost
James A. Dunnigan
Steve Eliason
Brett Garner
Katy Hall
Sahara Hayes
Sandra Hollins
Ken Ivory
Tim Jimenez
Marsha Judkins
Jason B. Kyle
Rosemary T. Lesser
Anthony E. Loubet
Steven J. Lund
A. Cory Maloy
Ashlee Matthews
Carol S. Moss
Calvin R. Musselman
Doug Owens
Michael J. Petersen
Thomas W. Peterson
Candice B. Pierucci
Judy Weeks Rohner
Angela Romero
Rex P. Shipp
Jeffrey D. Stenquist
Andrew Stoddard
Mark A. Strong
Jordan D. Teuscher
Christine F. Watkins
Mark A. Wheatley
Stephen L. Whyte
Ryan D. Wilcox
LONG TITLE
General Description:
This bill amends the veteran armed forces property tax exemption.
Highlighted Provisions:
This bill:
▸ creates a process for a veteran with a 100% service-connected disability that is
permanent and total to apply for a veteran armed forces property tax exemption before the
veteran purchases a residence.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-2-1904
, as enacted by Laws of Utah 2019, Chapter 453
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-1904
 is amended to read:
59-2-1904.
Veteran armed forces exemption -- Application.
(1) As used in this section[
, "default
]
:
(a) "Default
 application deadline" means the application deadline described in
Subsection (3)(a).
(b) "Qualifying disabled veteran claimant" means a veteran claimant who has a 100%
service-connected disability rating by the Veterans Benefits Administration that is permanent
and total.
(2) A veteran claimant may claim an exemption in accordance with Section 
59-2-1903
and this section if the veteran claimant owns the property eligible for the exemption at any time
during the calendar year for which the veteran claimant claims the exemption.
(3) (a) Except as provided in Subsection (4) [
or
]
,
 (5), 
or (7),
 a veteran claimant shall
file
, on or before September 1 of the calendar year for which the veteran claimant is applying
for the exemption, [
file
] an application for an exemption described in Section 
59-2-1903
 with
the county in which the veteran claimant resides on September 1 of that calendar year.
(b) An application described in Subsection (3)(a) shall include:
(i) a copy of the veteran's certificate of discharge from military service or other
satisfactory evidence of eligible military service; and
(ii) for an application submitted under the circumstances described in Subsection
(5)(a), a statement, issued by a military entity, that gives the date on which the written decision
described in Subsection (5)(a) takes effect.
(c) A veteran claimant who is claiming an exemption for a veteran with a disability or a
deceased veteran with a disability, shall ensure that as part of the application described in this
Subsection (3), the county has on file, for the veteran related to the exemption, a statement of
disability:
(i) issued by a military entity; and
(ii) that lists the percentage of disability for the veteran with a disability or deceased
veteran with a disability.
(d) If a veteran claimant is in compliance with Subsection (3)(c), a county may not
require the veteran claimant to file another statement of disability, except under the following
circumstances:
(i) the percentage of disability has changed for the veteran with a disability or the
deceased veteran with a disability; or
(ii) the veteran claimant is not the same individual who filed an application for the
exemption for the calendar year immediately preceding the current calendar year.
(e) A county that receives an application described in Subsection (3)(a) shall, within 30
days after the day on which the county received the application, provide the veteran claimant
with a receipt that states that the county received the veteran claimant's application.
(4) A county may extend the default application deadline for an initial or amended
application until December 31 of the year for which the veteran claimant is applying for the
exemption if the county finds that good cause exists to extend the default application deadline.
(5) A county shall extend the default application deadline by one additional year if, on
or after January 4, 2004:
(a) a military entity issues a written decision that:
(i) (A) for a potential claimant who is a living veteran, determines the veteran is a
veteran with a disability; or
(B) for a potential claimant who is the unmarried surviving spouse or minor orphan of
a deceased veteran, determines the deceased veteran was a deceased veteran with a disability at
the time the deceased veteran with a disability died; and
(ii) takes effect in a year before the current calendar year; or
(b) the county legislative body determines that:
(i) the veteran claimant or a member of the veteran claimant's immediate family had an
illness or injury that prevented the veteran claimant from filing the application on or before the
default application deadline;
(ii) a member of the veteran claimant's immediate family died during the calendar year
of the default application deadline;
(iii) the veteran claimant was not physically present in the state for a time period of at
least six consecutive months during the calendar year of the default application deadline; or
(iv) the failure of the veteran claimant to file the application on or before the default
application deadline:
(A) would be against equity or good conscience; and
(B) was beyond the reasonable control of the veteran claimant.
(6) (a) A county shall allow a veteran claimant to amend an application described in
Subsection (3)(a) after the default application deadline if, on or after January 4, 2004, a military
entity issues a written decision:
(i) that the percentage of disability has changed:
(A) for a veteran with a disability, if the veteran with a disability is the veteran
claimant; or
(B) for a deceased veteran with a disability, if the claimant is the unmarried surviving
spouse or minor orphan of a deceased veteran with a disability; and
(ii) that takes effect in a year before the current calendar year.
(b) A veteran claimant who files an amended application under Subsection (6)(a) shall
include a statement, issued by a military entity, that gives the date on which the written
decision described in Subsection (6)(a) takes effect.
(7) 
(a) A qualifying disabled veteran claimant may submit an application described in
Subsection (3)(b) before the qualifying disabled veteran claimant owns a residence if the
qualifying disabled veteran claimant:
(i) intends to purchase the residence as evidenced by a real estate purchase contract or
similar documentation;
(ii) files the application in the county where the residence that the qualifying disabled
veteran claimant intends to purchase is located; and
(iii) intends to use the residence as the qualifying disabled veteran claimant's primary
residence.
(b) (i) The county shall process the application and send the qualifying disabled veteran
claimant a receipt, which shall also include documentation that:
(A) the application is preliminarily approved or denied; and
(B) if the application is preliminarily approved, the amount of the qualifying disabled
veteran claimant's tax exemption calculated in accordance with Section 
59-2-1903
.
(ii) The county shall provide the receipt within 15 business days after the day on which
the county received the application.
(8)
 After issuing the receipt described in Subsection (3)(e) 
or (7)(b)
, a county may not
require a veteran claimant to file another application under Subsection (3)(a) 
or (7)(a)
, except
under the following circumstances relating to the veteran claimant:
(a) the veteran claimant applies all or a portion of an exemption to tangible personal
property;
(b) the percentage of disability changes for a veteran with a disability or a deceased
veteran with a disability;
(c) the veteran with a disability dies;
(d) a change in the veteran claimant's ownership of the veteran claimant's primary
residence;
(e) a change in the veteran claimant's occupancy of the primary residence for which the
veteran claimant claims an exemption under this section; or
(f) for an exemption relating to a deceased veteran with a disability or a veteran who
was killed in action or died in the line of duty, the veteran claimant is not the same individual
who filed an application for the exemption for the calendar year immediately preceding the
current calendar year.
[
(8)
] 
(9)
 If a veteran claimant is the grantor of a trust holding title to real or tangible
personal property for which an exemption described in Section 
59-2-1903
 is claimed, a county
may allow the veteran claimant to claim a portion of the exemption and be treated as the owner
of that portion of the property held in trust, if the veteran claimant proves to the satisfaction of
the county that:
(a) title to the portion of the trust will revest in the veteran claimant upon the exercise
of a power by:
(i) the veteran claimant as grantor of the trust;
(ii) a nonadverse party; or
(iii) both the veteran claimant and a nonadverse party;
(b) title will revest as described in Subsection [
(8)(a)
] 
(9)(a)
, regardless of whether the
power described in Subsection [
(8)(a)
] 
(9)(a)
 is a power to revoke, terminate, alter, amend, or
appoint; and
(c) the veteran claimant satisfies the requirements described in this part for the
exemption described in Section 
59-2-1903
.
[
(9)
] 
(10)
 A county may verify that real property for which a veteran claimant applies
for an exemption is the veteran claimant's primary residence.
[
(10)
] 
(11)
 In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking
Act, the commission may, by rule:
(a) establish procedures and requirements for amending an application described in
Subsection (3)(a);
(b) for purposes of Subsection (5)(b), define the terms:
(i) "immediate family"; or
(ii) "physically present"; [
or
]
(c) for purposes of Subsection (5)(b), [
prescribe
] 
provide
 the circumstances under
which the failure of a veteran claimant to file an application on or before the default application
deadline:
(i) would be against equity or good conscience; and
(ii) is beyond the reasonable control of a veteran claimant[
.
]
; or
(d) for purposes of Subsection (7)(a), establish the type of documentation that is
evidence of intent to purchase.