Effective 1/1/2020 59-2-1901. Definitions. As used in this section: (1) “Active component of the United States Armed Forces” means the same as that term is defined in Section 59-10-1027. (2) “Active duty claimant” means a member of an active component of the United States Armed Forces or a reserve component of the United States Armed […]
Effective 1/1/2020 59-2-1902. Active duty armed forces exemption — Amount — Application. (1) As used in this section, “default application deadline” means the application deadline described in Subsection (4)(a). (2) (a) The total taxable value of an active duty claimant’s primary residence is exempt from taxation for the calendar year after the year in which […]
Effective 1/1/2020 59-2-1903. Veteran armed forces exemption — Amount. (1) As used in this section, “eligible property” means property owned by a veteran claimant that is: (a) the veteran claimant’s primary residence; or (b) tangible personal property that: (i) is held exclusively for personal use; and (ii) is not used in a trade or business. […]
Effective 1/1/2020 59-2-1904. Veteran armed forces exemption — Application. (1) As used in this section, “default application deadline” means the application deadline described in Subsection (3)(a). (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 […]
Effective 5/12/2020 59-2-1905. Refund. (1) As used in this section: (a) “Property taxes and fees due” means: (i) the taxes due on an active duty claimant or veteran claimant’s property: (A) with respect to which a county grants an exemption under this part; and (B) for the calendar year for which the county grants an […]
