Tax Abatements - Armed Forces

The following is a summary of Utah State Code Sections 59-2-1104 and 59-2-1105.

 

Eligible Applicants

• Active duty members of the US Armed Forces
  • Army
  • Navy
  • Air Force
  • Marine Corps
  • Coast Guard
• Or reserve components of the Armed Forces
  • Army National Guard
  • Army Reserve
  • Navy Reserve
  • Marine Corps Reserve
  • Air National Guard
  • Air Force Reserve
  • Coast Guard Reserve
• Must serve at least 200 days (regardless of whether consecutive) outside the state of Utah in one calendar year, or
• Complete 200 consecutive days of active duty outside the state of Utah, beginning in the prior year, provided those days were not counted for tax relief in the prior year

Eligible Property

• Primary residence (no more than one acre of land)
• Applicant must be the recorded owner of the property as of January 1 of the current year
• Rent does not qualify
• Other tangible personal property does not qualify

Required Documentation

At lease one of the following documents:

• Military Service or Deployment orders detailing dates of qualifying active duty military service outside of Utah
• Letter from a commanding officer detailing dates of qualifying active duty military service outside of Utah
• Travel Voucher or Subvoucher (DD Form 1351-2) and the Defense Travel System computer printout detailing the processing and approval history of that form

Application

• The Application for Active Duty Armed Forces Tax Exemption is due September 1 of the year after completing qualifying service.

Benefit

 

• The total taxable value of the primary residence is exempt