Utah Active Military Property Tax Exemption Amendment

Summary

Sponsor: Rep. Val L. Peterson and Sen. Curtis S. Bramble

This proposal would make a single change to an existing section of the Utah constitution on property-tax exemptions for military personnel and their spouses.

Currently, active-duty military personnel (and their spouses) who are deployed out of state for 200 days in a calendar year or 200 consecutive days are exempt from paying property tax on their primary residence.

This proposal would change the required deployment period to 200 days in a continuous 365-day period, making it easier to qualify for the exemption when the service bisects two calendar years.

Yes & No Votes

“YES” Vote Means

Active-duty military personnel and their spouses will qualify for a property-tax exemption if they are deployed out of state for 200 days in a continuous 365-day period.

“NO” Vote Means

Active-duty military personnel and their spouses will continue to qualify for a property-tax exemption if they are deployed out of state for 200 days in a calendar year or 200 consecutive days.

Supporting and Opposing Arguments

Supporting

This amendment updates the existing Utah constitutional amendment to ensure that it works as intended. That existing amendment, known as Utah Constitutional Amendment B, introduced the property-tax exemption for active-duty military and was approved by voters (68% for, 32% against) in 2012.

Opposing

There are currently no known arguments against this amendment.

Background

This proposal was unanimously approved by both the Utah House (72-0) and Senate (26-0). As a legislatively referred constitutional amendment, it must be approved by a majority of voters. If approved, it will take effect on Jan. 1, 2019.

Financial Impact

This legislation, if enacted, is not expected to materially impact state revenue; nor is it expected to result in direct, measurable costs for local governments; nor is it expected to result in direct, measurable expenditures for Utah residents or businesses.

Important Groups

Opposition:

None identified