summary
Introduced
01/20/2026
01/20/2026
In Committee
02/24/2026
02/24/2026
Crossed Over
02/20/2026
02/20/2026
Passed
Dead
Introduced Session
2026 General Session
Bill Summary
General Description: 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.
AI Summary
This bill amends Utah's property tax exemption rules for veterans, making several key changes to how disabled veterans, veterans killed in action, and their surviving family members can claim tax exemptions on property. The bill clarifies that veterans with a disability can receive a tax exemption proportional to their disability percentage, with counties required to treat veterans certified as individually unemployable as having a 100% disability. The exemption will not be allowed for disability ratings below 10%, and surviving spouses and minor orphans of veterans killed in action or who died in line of duty can receive a full property tax exemption. The bill also simplifies application procedures, allowing veterans to apply for the exemption before actually owning a property if they intend to purchase it, and provides more flexible filing deadlines under certain circumstances such as illness, family death, or extended absence from the state. Additionally, the bill streamlines documentation requirements, with counties limited in how often they can request additional proof of disability or veterans' status. The bill takes effect on May 6, 2026, with retrospective operation to January 1, 2026, ensuring that veterans and their families can benefit from these updated exemption rules.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Senate Revenue and Taxation Hearing (16:00:00 2/26/2026 ) (on 02/26/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://le.utah.gov/~2026/bills/static/HB0124.html |
| House Committee Report HB0124 | https://pf.utleg.gov/public-web/sessions/2026GS/comreport/HB0124H02.pdf |
| Fiscal Note HB0124 | https://pf.utleg.gov/public-web/sessions/2026GS/fiscal-notes/HB0124.fn.pdf |
| BillText | https://le.utah.gov/Session/2026/bills/introduced/HB0124.pdf |
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