Utah Code § 59-2-1102 — Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions. (Superseded 1/1/2027)

Superseded 1/1/2027
59-2-1102.
Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions.
(1)
(a) For property assessed under Part 3, County Assessment, 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:
(i) be in writing; and
(ii) include:
(A) a statement of facts; and
(B) the statutory basis for its decision.
(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.
(2) Except as provided in Subsection (7) and subject to Subsection (8), a county board of equalization may not grant an exemption 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.
(3)
(a) The county board of equalization may require a person making an application for exemption 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 to appear before the county board of equalization, the county board of equalization may not grant an exemption unless the person affected or the person's agent appears and answers all questions pertinent to the inquiry.
(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 person that made an exemption application and is dissatisfied with the decision of the county board of equalization regarding any exemption may appeal to the commission under Section 59-2-1006.
(7)
(a) A county board of equalization may not require an owner of property to file an application in accordance with this section to claim an exemption for the property under the following:
(i) Subsection 59-2-1101(3)(a)(i);
(ii) Subsection 59-2-1101(3)(a)(vi) or (viii);
(iii) Section 59-2-1110;
(iv) Section 59-2-1111;
(v) Section 59-2-1112;
(vi) Section 59-2-1113; or
(vii) Section 59-2-1114.
(b) A county board of equalization may not require an owner of property to file an application in accordance with this section to claim an exemption for the property described in Subsection 59-2-1101(3)(a)(ii) or (iii) unless the property is property described in Subsection 59-2-1101(1)(j)(ii).
(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 to claim an exemption for that property.
(b) 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.
(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).
(iii) The commission shall make the form described in Subsection (8)(c)(ii)(A) available to counties.
(d) On or before April 1, a county board of equalization shall notify each property owner that 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.
(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.
(10)
(a) Notwithstanding Subsection (1)(c), if a person files an application for an exemption 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:
(i) May 15; or
(ii) 45 days after the day on which the application for the exemption is filed.
(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:
(i) May 1; or
(ii) 30 days after the day on which the application for the exemption is filed.