Utah Code 59-2-1901. Definitions
Current as of: 2024 | Check for updates
|
Other versions
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.
Terms Used In Utah Code 59-2-1901
- Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- Taxable value: means fair market value less any applicable reduction allowed for residential property under Section
59-2-103 . See Utah Code 59-2-102 - United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
- Veteran: means an individual who:(44)(a)(i) has served in the United States Armed Forces for at least 180 days:(44)(a)(i)(A) on active duty; or(44)(a)(i)(B) in a reserve component, to include the National Guard; or(44)(a)(ii) has incurred an actual service-related injury or disability while in the United States Armed Forces regardless of whether the individual completed 180 days; and(44)(a)(iii) was separated or retired under conditions characterized as honorable or general. See Utah Code 68-3-12.5(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 Forces who:(2)(a) performed qualifying active duty military service; and(2)(b) applies for an exemption described in Section 59-2-1902.(3) “Adjusted taxable value limit” means:(3)(a) for the calendar year that begins on January 1, 2023, $479,504; or(3)(b) for each calendar year after the calendar year that begins on January 1, 2023, 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.(4) “Consumer price index” means the same as that term is described in Section 1(f)(4), Internal Revenue Code, and defined in Section 1(f)(5), Internal Revenue Code.(5) “Deceased veteran with a disability” means a deceased individual who was a veteran with a disability at the time the individual died.(6) “Military entity” means:(6)(a) the United States Department of Veterans Affairs;(6)(b) an active component of the United States Armed Forces; or(6)(c) a reserve component of the United States Armed Forces.(7) “Primary residence” includes the residence of a individual who does not reside in the residence if the individual:(7)(a) does not reside in the residence because the individual is admitted as an inpatient at a health care facility as defined in Section 26B-4-501; and(7)(b) otherwise meets the requirements of this part.(8) “Qualifying active duty military service” means at least 200 days, regardless of whether consecutive, in any continuous 365-day period of active duty military service outside the state in an active component of the United States Armed Forces or a reserve component of the United States Armed Forces, if the days of active duty military service:(8)(a) were completed in the year before an individual applies for an exemption described in Section 59-2-1902; and(9) “Statement of disability” means the statement of disability described in Section 59-2-1904.(10) “Reserve component of the United States Armed Forces” means the same as that term is defined in Section 59-10-1027.(11) “Residence” means real property where an individual resides, including:(11)(a) a mobile home, as defined in Section 41-1a-102; or(11)(b) a manufactured home, as defined in Section 41-1a-102.(12) “Veteran claimant” means one of the following individuals who applies for an exemption described in Section 59-2-1903:(12)(a) a veteran with a disability;(12)(b) the unmarried surviving spouse:(12)(b)(i) of a deceased veteran with a disability; or(12)(b)(ii) a veteran who was killed in action or died in the line of duty; or(12)(c) a minor orphan:(12)(c)(i) of a deceased veteran with a disability; or(12)(c)(ii) a veteran who was killed in action or died in the line of duty.(13) “Veteran who was killed in action or died in the line of duty” means an individual who was killed in action or died in the line of duty in an active component of the United States Armed Forces or a reserve component of the United States Armed Forces, regardless of whether that individual had a disability at the time that individual was killed in action or died in the line of duty.(14) “Veteran with a disability” means an individual with a disability who, during military training or a military conflict, acquired a disability in the line of duty in an active component of the United States Armed Forces or a reserve component of the United States Armed Forces, as determined by a military entity.