2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 1104 Definitions -- Veteran's exemption -- Amount of veteran's exemption.

59-2-1104. Definitions -- Veteran's exemption -- Amount of veteran's exemption.
(1) As used in this section and Section 59-2-1105:
(a) "Adjusted taxable value limit" means:
(i) for the year 2005, $200,000; and
(ii) for each year after 2005, 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.
(b) "Claimant" means:
(i) a veteran with a disability who files an application under Section 59-2-1105 for a veteran's exemption;
(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 exemption; or
(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 exemption.
(c) "Consumer price index" is as described in Section 1(f)(4), Internal Revenue Code, and defined in Section 1(f)(5), Internal Revenue Code.
(d) "Deceased veteran with a disability" means a deceased person who was a veteran with a disability at the time the person died.
(e) "Military entity" means:
(i) the federal Department of Veterans Affairs; or
(ii) a component of the armed forces of:
(A) the United States; or
(B) the state.
(f) "Residence" is as defined in Section 59-2-1202, except that a rented dwelling is not considered to be a residence.
(g) "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 the military service of the United States or the state, regardless of whether that person had a disability at the time that person was killed in action or died in the line of duty.
(h) "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 the military service of the United States or the state.
(i) "Veteran's exemption" means a property tax exemption provided for in Subsection (2).
(2) (a) The amount of taxable value of the property described in Subsection (2)(b) is exempt from taxation as calculated under Subsections (2)(c) through (e) if the property described in Subsection (2)(b) is owned by:
(i) a veteran with a disability; or

(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.
(b) Subsection (2)(a) applies to the following property:
(i) the claimant's primary residence;
(ii) tangible personal property that:
(A) is held exclusively for personal use; and
(B) is not used in a trade or business; or
(iii) a combination of Subsections (2)(b)(i) and (ii).
(c) Except as provided in Subsection (2)(d) or (e), the amount of taxable value of property described in Subsection (2)(b) that is exempt under Subsection (2)(a) is:
(i) as described in Subsection (2)(f), if the property is owned by:
(A) a veteran with a disability;
(B) the unmarried surviving spouse of a deceased veteran with a disability; or
(C) a minor orphan of a deceased veteran with a disability; or
(ii) equal to the total taxable value of the claimant's property described in Subsection (2)(b) if the property is owned by:
(A) the unmarried surviving spouse of a veteran who was killed in action or died in the line of duty; or
(B) a minor orphan of a veteran who was killed in action or died in the line of duty.
(d) (i) Notwithstanding Subsection (2)(c)(i) and subject to Subsection (2)(d)(ii), a veteran's exemption may not be allowed under this Subsection (2) if the percentage of disability listed on the certificate described in Subsection 59-2-1105(3)(a) is less than 10%.
(ii) A veteran with a disability is considered to have a 100% disability, regardless of the percentage of disability listed on a certificate 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 claimant who is the unmarried surviving spouse or minor orphan of a deceased veteran with a disability may claim a veteran's exemption for the total value of the property described in Subsection (2)(b) if:
(i) 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) the percentage of disability listed on the certificate described in Subsection 59-2-1105(3)(a) for the deceased veteran with a disability is 10% or more.
(f) Except as provided in Subsection (2)(g), the amount of the taxable value of the property described in Subsection (2)(b) that is exempt under Subsection (2)(c)(i) is equal to the percentage of disability listed on the certificate described in Subsection 59-2-1105(3)(a) multiplied by the adjusted taxable value limit.
(g) Notwithstanding Subsection (2)(f), the amount of the taxable value of the property described in Subsection (2)(b) that is exempt under Subsection (2)(c)(i) may not be greater than the taxable value of the property described in Subsection (2)(b).
(h) For purposes of this section and Section 59-2-1105, a person who is honorably discharged from military service of the United States or the state:
(i) is presumed to be a citizen of the United States; and
(ii) shall not be required to provide additional proof of citizenship to establish that the

veteran is a citizen of the United States.
(3) The Department of Veterans' 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.