Utah / State / 2025 General Session

2025 Utah Laws ch 172 Moved the veteran and active duty property tax exemptions out of chapter 59-2 into a new chapter 59-2a, and wrote the active duty exemption amount section fresh

Catalog reconciledEnactedScope changed

Signed 2025-03-25 · Takes effect 2026-01-01

Renumbered Utah’s property tax relief provisions into a new Title 59, Chapter 2a. The veteran with a disability exemption, long cited as sections 59-2-1903 and 59-2-1904, became sections 59-2a-501 and 59-2a-502 in a new Part 5, Veteran Armed Forces Exemption. The active duty exemption became Part 6, with section 59-2a-601, Active duty armed forces exemption amount, enacted fresh by this chapter rather than renumbered, and section 59-2a-602 renumbered and amended. The definitions, including the adjusted taxable value limit that indexes the exemption from a 2023 base of $479,504 and the 200-day qualifying active duty military service test, are now in section 59-2a-101, and the deadline extension and refund provision is section 59-2a-108. Tracked and flagged because county application forms have not all followed: the Davis County veteran with a disability exemption application is headed "UCA 59-2-1903 and 1904", which are the pre-recodification numbers. A veteran comparing a county form, a published guide and the current code will see three different citations for one benefit. The substance of the veteran exemption was carried over, so this is a numbering change rather than a change in entitlement, but every secondary source citing chapter 59-2 for these exemptions is now citing a repealed location.