59-2-1102. Determination of exemptions by board of equalization — Appeal — Application for exemption — Annual statement — Exceptions.
| (1) |
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Terms Used In Utah Code 59-2-1102- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Person: means :Utah Code 68-3-12.5
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- Subpoena: A command to a witness to appear and give testimony.
- Writing: includes :Utah Code 68-3-12.5
| (a) |
For property assessed under 3, the county board of equalization may, after giving notice in a manner prescribed by rule, determine whether certain property within the county is exempt from taxation. |
| (b) |
The decision of the county board of equalization described in Subsection (1)(a) shall:
| (ii) |
include:
| (A) |
a statement of facts; and |
| (B) |
the statutory basis for its decision. |
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| (c) |
Except as provided in Subsection (10)(a), a copy of the decision described in Subsection (1)(a) shall be sent on or before May 15 to the person applying for the exemption. |
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| (2) |
Except as provided in Subsection (7) and subject to Subsection (8), a reduction in the value of property may not be made under this part, unless the person affected or the person’s agent:
| (a) |
submits a written application to the county board of equalization; and |
| (b) |
verifies the application by signed statement. |
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| (3) |
| (a) |
The county board of equalization may require a person making an application for exemption or reduction to appear before the county board of equalization and be examined under oath. |
| (b) |
If the county board of equalization requires a person making an application for exemption or reduction to appear before the county board of equalization, a reduction may not be made or exemption granted unless the person appears and answers all questions pertinent to the inquiry. |
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| (4) |
For the hearing on the application, the county board of equalization may subpoena any witnesses, and hear and take any evidence in relation to the pending application. |
| (5) |
Except as provided in Subsection (10)(b), the county board of equalization shall hold hearings and render a written decision to determine any exemption on or before May 1 in each year. |
| (6) |
Any property owner dissatisfied with the decision of the county board of equalization regarding any reduction or exemption may appeal to the commission under Section 59-2-1006. |
| (7) |
Notwithstanding Subsection (2), a county board of equalization may not require an owner of property to file an application in accordance with this section in order to claim an exemption for the property under the following:
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| (8) |
| (a) |
Except as provided in Subsection (8)(b), for property described in Subsection 59-2-1101(3)(a)(iv) or (v), a county board of equalization shall, consistent with Subsection (9), require an owner of that property to file an application in accordance with this section in order to claim an exemption for that property. |
| (b) |
Notwithstanding Subsection (8)(a), a county board of equalization may not require an owner of property described in Subsection 59-2-1101(3)(a)(iv) or (v) to file an application under Subsection (8)(a) if:
| (i) |
the owner filed an application under Subsection (8)(a); |
| (ii) |
the county board of equalization determines that the owner may claim an exemption for that property; and |
| (iii) |
the exemption described in Subsection (8)(b)(ii) is in effect. |
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| (c) |
| (i) |
For the time period that an owner is granted an exemption in accordance with this section for property described in Subsection 59-2-1101(3)(a)(iv) or (v), a county board of equalization shall require the owner to file an annual statement on or before March 1 on a form prescribed by the commission establishing that the property continues to be eligible for the exemption. |
| (ii) |
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules providing:
| (A) |
the form for the annual statement required by Subsection (8)(c)(i); |
| (B) |
the contents of the form for the annual statement required by Subsection (8)(c)(i); and |
| (C) |
procedures and requirements for making the annual statement required by Subsection (8)(c)(i). |
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| (iii) |
The commission shall make the form described in Subsection (8)(c)(ii)(A) available to counties. |
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| (d) |
On or before April 1, a county board of equalization shall notify each property owner who fails to timely file an annual statement in accordance with Subsection (8)(c) of the county board of equalization’s intent to revoke the exemption. |
| (e) |
An owner of exempt property described in Subsection 59-2-1101(3)(a)(iv) may file the annual statement described in Subsection (8)(c) after March 1 if the property owner:
| (i) |
files the annual statement on or before March 31; and |
| (ii) |
includes a statement of facts establishing that the property owner was unable to file the annual statement on or before March 1 due to one of the following conditions and no other responsible party was capable of filing the annual statement:
| (A) |
a medical emergency of the property owner, an immediate family member of the property owner, or the property owner’s agent; |
| (B) |
the death of the property owner, an immediate family member of the property owner, or the property owner’s agent; or |
| (C) |
other extraordinary and unanticipated circumstances. |
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| (9) |
| (a) |
For purposes of this Subsection (9), “exclusive use exemption” means the same as that term is defined in Section 59-2-1101. |
| (b) |
For purposes of Subsection (1)(a), when a person acquires property on or after January 1 that qualifies for an exclusive use exemption, that person may apply for the exclusive use exemption on or before the later of:
| (i) |
the day set by rule as the deadline for filing a property tax exemption application; or |
| (ii) |
120 days after the day on which the property is acquired. |
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| (10) |
| (a) |
Notwithstanding Subsection (1)(c), if an application for an exemption is filed under Subsection (9), a county board of equalization shall send a copy of the decision described in Subsection (1)(c) to the person applying for the exemption on or before the later of:
| (ii) |
45 days after the day on which the application for the exemption is filed. |
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| (b) |
Notwithstanding Subsection (5), if an application for an exemption is filed under Subsection (9), a county board of equalization shall hold the hearing and render the decision described in Subsection (5) on or before the later of:
| (ii) |
30 days after the day on which the application for the exemption is filed. |
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Amended by Chapter 471, 2023 General Session
