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H.B. 124

Failed

Veteran Armed Forces Property Tax Exemption Amendments

View on le.utah.gov
H.B. 124Failed

Veteran Armed Forces Property Tax Exemption Amendments

House
Senate
Governor

What This Bill Does

This bill amends the application requirements for claiming a property tax exemption available to military members who are disabled or killed in the line of duty or their surviving family members.

Key Provisions

This bill:

  • clarifies that a veteran claimant generally needs to apply only once for the property tax exemption available to military members who are disabled or killed in the line of duty or their surviving family members;
  • provides the circumstances under which a county may require reapplication;
  • provides the circumstances under which a county may require a statement of disability or other proof of disability; and
  • makes technical and conforming changes.

Plain-Language Summary

AI-generated summary. We recommend consulting the bill text for important decisions.

Utah law provides a property tax exemption for disabled veterans and for surviving spouses and children of veterans killed or who died in the line of duty, but the rules around how often claimants must reapply have been unclear. This bill clarifies that eligible veterans and their family members only need to apply once for the exemption, and that counties cannot require them to reapply unless something material changes — such as a shift in the veteran's disability rating, a change in home ownership or occupancy, or a different person taking over the claim. Counties also cannot demand updated proof of disability after a valid statement is already on file, unless the disability percentage has changed or a new claimant is filing. Disabled veterans and surviving family members who currently hold this exemption will face less administrative burden and fewer repeat paperwork requirements to keep their property tax relief in place.