HB 124 — Veteran Armed Forces Property Tax Exemption Amendments

03-02HB0124S01 15:07compared 1stwith Sub.HB0124 {Omitted text} shows text that was in HB0124 but was omitted in HB0124S01 inserted text shows text that was not in HB0124 but was inserted into HB0124S01 DISCLAIMER:

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{Veteran Armed Forces Property Tax Exemption } Veterans Amendments GENERAL SESSION STATE OF UTAH Chief Sponsor:

Jill Koford Senate Sponsor:Calvin R.

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} provisions related to veterans.

{and} H ▸ makes the accreditation requirements for a person assisting a veteran in applying for VA B benefits applicable only if federal law requires accreditation;

1 ▸ 2 HB0124 compared with HB0124S01 makes the prohibition on a person assisting a veteran in applying for VA benefits from receiving compensation or guaranteeing benefits applicable only if federal law prohibits s receipt of compensation or guaranteeing benefits;

t ▸ requires disclosure of charges for assisting a veteran with an initial application, if any;

and u b ▸ makes technical and conforming changes.

H Money Appropriated in this Bill:

B None .Other Special Clauses:

OtherThis Specialbill Clauses:provides retrospective operation.

1Utah ThisCode billSections providesAffected: retrospective operation.

4 Utah Code Sections Affected:

59-2a-501 (Effective 05/06/26) (Applies beginning 01/01/26), as renumbered and 1stamended Sub.by Laws of Utah 2025, Chapter 172 59-2a-502 (Effective 05/06/26) (Applies beginning 01/01/26), as renumbered and amended by Laws of Utah 2025, Chapter 172 71A-4-102 (Effective 05/06/26), as last amended by Laws of Utah 2025, Chapter 231 Be it enacted by the Legislature of the state of Utah:

(Buff) H.B.

124 03-02 15:07 amended by Laws of Utah 2025, Chapter 172 59-2a-502 (Effective 05/06/26) (Applies beginning 01/01/26), as renumbered and amended by Laws of Utah 2025, Chapter 172 71A-4-102 (Effective 05/06/26), as last amended by Laws of Utah 2025, Chapter 231 Be it enacted by the Legislature of the state of Utah:

59-2a-50159-2a-501. (Effective 05/06/26) (Applies beginning 01/01/26).

Veteran(Effective 05/06/26) (Applies beginning 01/01/26)Veteran armed forces exemption amount.

(2)(a)(2) (a) Except as provided in Subsection (3), the amount of taxable value of eligible property that is exempt under Subsection (1) is equal to the percentage of disability described in the statement of disability multiplied by the adjusted taxable value limit.

- 2 - HB0124 compared with HB0124S01 (c) A county shall consider a veteran with a disability to have a 100% disability, regardless of the percentage of disability described on the statement of disability, if the United States Department of Veterans Affairs certifies the veteran in the classification of individual unemployability.

and (ii) whose percentage of disability described in the statement of disability is 10% or -more. 2 - 03-02 15:07 1st Sub.

(Buff) H.B.

124 more.

59-2a-50259-2a-502. (Effective 05/06/26) (Applies beginning 01/01/26).

Application(Effective 05/06/26) (Applies beginning 01/01/26)Application -- Rulemaking authority.

(1) A veteran claimant may claim an exemption [in accordance with] described in Section 59-2a-501[ and this section] if the veteran claimant[claimant{:}[ ] :

(2)(a)- 3 - HB0124 compared with HB0124S01 (2) (a) [Except as provided in ] Unless an exception described in Section 59-2a-108 or Subsection (3) or (5) applies, a veteran claimant shall file[,] an application for an exemption described in Section 59-2a-501 on or before September 1 of the calendar year for which the veteran claimant is first applying for the exemption[,] .

-[(c)] 3(d) -A 1stveteran Sub.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 (2),] the county has on file[, for the veteran related to the exemption,] a statement of disability for the veteran with a disability or the deceased veteran with a disability.

(Buff) H.B.

124 03-02 15:07 [(c)] (d) 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 (2),] the county has on file[, for the veteran related to the exemption,] a statement of disability for the veteran with a disability or the deceased veteran with a disability.

- 4 - HB0124 compared with HB0124S01 (a) a military entity issues a written decision on or after January 4, 2004, that:

(i)(A)(i) (A) for a [potential] veteran claimant who is a living veteran, determines the veteran is a veteran with a disability;

(iii) the veteran claimant was not physically present in the state for a time period of at -least 4six -consecutive 03-02months 15:07during 1stthe Sub.calendar year of the September 1 application deadline;