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12
59-2a-501
59-2a-502
71A-4-102
0
Veterans Amendments
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Jill Koford
Senate Sponsor: Calvin R. Musselman
LONG TITLE
General Description:
This bill amends provisions related to veterans.
Highlighted Provisions:
This bill:
clarifies that a veteran claimant generally needs to apply only once for the property tax
exemption available to military members who are disabled or killed in the line of duty or
their surviving family members;
provides the circumstances under which a county may require reapplication;
provides the circumstances under which a county may require a statement of disability or
other proof of disability;
makes the accreditation requirements for a person assisting a veteran in applying for VA
benefits applicable only if federal law requires accreditation;
makes the prohibition on a person assisting a veteran in applying for VA benefits from
receiving compensation or guaranteeing benefits applicable only if federal law prohibits
receipt of compensation or guaranteeing benefits;
requires disclosure of charges for assisting a veteran with an initial application, if any;
and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides retrospective operation.
Utah Code Sections Affected:
AMENDS:
59-2a-501
Effective
05/06/26
Applies beginning
01/01/26
, as renumbered and
amended by Laws of Utah 2025, Chapter 172
59-2a-502
Effective
05/06/26
Applies beginning
01/01/26
, as renumbered and
amended by Laws of Utah 2025, Chapter 172
71A-4-102
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 231
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
59-2a-501
is amended to read:
59-2a-501
Effective
05/06/26
Applies beginning
01/01/26
. Veteran armed
forces exemption amount.
(1)
In accordance with this part, the
The
amount of taxable value of eligible property
described in Subsection
(2)
or
(3)
is exempt from taxation
if the eligible property is
owned by a veteran claimant
.
(2)
(a)
Except as provided in Subsection
(3)
, the amount of taxable value of eligible
property that is exempt under Subsection
(1)
is equal to the percentage of disability
described in the statement of disability multiplied by the adjusted taxable value limit.
(b)
The amount of an exemption calculated under Subsection
(2)(a)
may not exceed the
taxable value of the eligible property.
(c)
A county shall consider a veteran with a disability to have a 100% disability,
regardless of the percentage of disability described on the statement of disability, if
the United States Department of Veterans Affairs certifies the veteran in the
classification of individual unemployability.
(d)
A county may not allow an exemption claimed under this section if the percentage of
disability listed on the statement of disability is less than 10%.
(3)
The amount of taxable value of eligible property that is exempt under Subsection
(1)
is
equal to the total taxable value of the veteran claimant's eligible property if the property
is owned by:
(a)
the unmarried surviving spouse of a veteran who was killed in action or died in the
line of duty;
(b)
a minor orphan of a veteran who was killed in action or died in the line of duty; or
(c)
the unmarried surviving spouse or minor orphan of a deceased veteran with a
disability:
(i)
who served in the military service of the United States or the state
prior to
before
January 1, 1921; and
(ii)
whose percentage of disability described in the statement of disability is 10% or
more.
(4)
For purposes of this
section and Section
59-2a-502
exemption
, an individual who
received an honorable or general discharge from military service of an active component
of the United States Armed Forces or a reserve component of the United States Armed
Forces:
(a)
is presumed to be a citizen of the United States; and
(b)
may not be required to provide additional proof of citizenship to establish that the
individual is a citizen of the United States.
(5)
The Department of Veterans and Military Affairs created in Section
71A-1-201
shall,
through an informal hearing held in accordance with
Title 63G, Chapter 4,
Administrative Procedures Act
, resolve each dispute arising under this section
concerning an individual's status as a veteran with a disability.
Section 2. Section
59-2a-502
is amended to read:
59-2a-502
Effective
05/06/26
Applies beginning
01/01/26
. Application --
Rulemaking authority.
(1)
A veteran claimant may claim an exemption
in accordance with
described in
Section
59-2a-501
and this section
if the veteran claimant
:
(a)
owns the property eligible for the exemption at any time during the calendar year for
which the veteran claimant claims the exemption
.
; and
(b)
complies with this section.
(2)
(a)
Except as provided in
Unless an exception described in
Section
59-2a-108
or
Subsection
(3)
or
(5)
applies
, a veteran claimant shall file
,
an application for an
exemption described in Section
59-2a-501
on or before September 1 of the calendar
year for which the veteran claimant is
first
applying for the exemption
,
.
(b)
an application for an exemption described in Section
59-2a-501
A veteran claimant
shall file the application
with the county in which the veteran claimant resides on
September 1 of
that
the
calendar year
for which the veteran claimant is applying for
the exemption
.
(b)
(c)
An application
described in Subsection (2)(a)
shall include:
(i)
a copy of the veteran's certificate of discharge from military service or other
satisfactory evidence of eligible military service; and
(ii)
for an application submitted under the circumstances described in Subsection
(4)(a)
, a statement, issued by a military entity, that gives the date on which the
written decision described in Subsection
(4)(a)
takes effect.
(c)
(d)
A veteran claimant who is claiming an exemption for a veteran with a disability
or a deceased veteran with a disability shall ensure that
, as part of the application
described in this Subsection (2),
the county has on file
, for the veteran related to the
exemption,
a statement of disability
for the veteran with a disability or the deceased
veteran with a disability
.
(d)
(e)
If a veteran claimant is in compliance with Subsection
(2)(c)
(2)(d)
, a county
may not require the veteran claimant to file another statement of disability
or other
proof of disability
, except under the following circumstances:
(i)
the percentage of disability has changed for the veteran with a disability or the
deceased veteran with a disability; or
(ii)
the veteran claimant is not the same individual who filed
an
the
application for
the exemption
for the calendar year immediately preceding the current calendar
year
.
(e)
(f)
A county that receives an application described in Subsection
(2)(a)
shall
provide
the veteran claimant
, within 30 days after the day on which the county received the
application,
provide the veteran claimant
with a receipt that states that the county
received the veteran claimant's application.
(3)
A county shall extend the September 1 application deadline by one additional year if
,
on or after January 4, 2004
:
(a)
a military entity issues a written decision
on or after January 4, 2004,
that:
(i)
(A)
for a
potential
veteran
claimant who is a living veteran, determines the
veteran is a veteran with a disability; or
(B)
for a
potential
veteran
claimant who is the unmarried surviving spouse or
minor orphan of a deceased veteran, determines the deceased veteran was a
deceased veteran with a disability at the time the deceased veteran with a
disability died; and
(ii)
takes effect in a year before the current calendar year; or
(b)
the county legislative body determines that:
(i)
the veteran claimant or a member of the veteran claimant's immediate family had
an illness or injury that prevented the veteran claimant from filing the application
on or before the September 1 application deadline;
(ii)
a member of the veteran claimant's immediate family died during the calendar
year of the September 1 application deadline;
(iii)
the veteran claimant was not physically present in the state for a time period of at
least six consecutive months during the calendar year of the September 1
application deadline; or
(iv)
the failure of the veteran claimant to file the application on or before the
September 1 application deadline:
(A)
would be against equity or good conscience; and
(B)
was beyond the reasonable control of the veteran claimant.
(4)
(a)
A county shall allow a veteran claimant to amend an application described in
Subsection
(2)(b)
(2)
after the application deadline if, on or after January 4, 2004, a
military entity issues a written decision:
(i)
that the percentage of disability has changed:
(A)
for a veteran with a disability, if the veteran with a disability is the veteran
claimant; or
(B)
for a deceased veteran with a disability, if the claimant is the unmarried
surviving spouse or minor orphan of a deceased veteran with a disability; and
(ii)
that takes effect in a year before the current calendar year.
(b)
A veteran claimant who files an amended application under Subsection
(4)(a)
shall
include a statement, issued by a military entity, that gives the date on which the
written decision described in Subsection
(4)(a)
takes effect.
(5)
(a)
A qualifying disabled veteran claimant may submit an application described in
Subsection
(2)(b)
(2)
before the qualifying disabled veteran claimant owns a
residence if the qualifying disabled veteran claimant:
(i)
intends to purchase the residence as evidenced by a real estate purchase contract or
similar documentation;
(ii)
files the application in the county where the residence that the qualifying disabled
veteran claimant intends to purchase is located; and
(iii)
intends to use the residence as the qualifying disabled veteran claimant's primary
residence.
(b)
(i)
The county shall process the application and send the qualifying disabled
veteran claimant a receipt, which shall also include documentation that:
(A)
the application is preliminarily approved or denied; and
(B)
if the application is preliminarily approved, the amount of the qualifying
disabled veteran claimant's tax exemption calculated in accordance with
Section
59-2a-501
.
(ii)
The county shall provide the receipt within 15 business days after the day on
which the county received the application.
(6)
After issuing the receipt described in Subsection
(2)(e)
(2)(f)
or
(5)(b)
, a county may
not require a veteran claimant to file another application under Subsection
(2)
or
(5)
,
except under the following circumstances relating to the veteran claimant:
(a)
the veteran claimant applies all or a portion of an exemption to tangible personal
property;
(b)
the percentage of disability changes for a veteran with a disability or a deceased
veteran with a disability;
(c)
the veteran with a disability dies;
(d)
a change in the veteran claimant's
ownership of the veteran claimant's primary
residence
changes
;
(e)
a change in
the veteran claimant's occupancy of the primary residence for which the
veteran claimant claims an exemption
under this section
changes
; or
(f)
for an exemption relating to a deceased veteran with a disability or a veteran who was
killed in action or died in the line of duty, the veteran claimant is not the same
individual who filed an application for the exemption
for the calendar year
immediately preceding the current calendar year
.
(7)
A county may verify that real property for which a veteran claimant applies for an
exemption is the veteran claimant's primary residence.
(8)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the
commission may, by rule:
(a)
establish procedures and requirements for amending an application described in
Subsection
(2)
;
(b)
for purposes of Subsection
(3)(b)
, define the terms:
(i)
"immediate family"; or
(ii)
"physically present";
(c)
for purposes of Subsection
(3)(b)
, provide the circumstances under which the failure
of a veteran claimant to file an application on or before the September 1 application
deadline:
(i)
would be against equity or good conscience; and
(ii)
is beyond the reasonable control of a veteran claimant; or
(d)
for purposes of Subsection
(5)(a)
, establish the type of documentation that is
evidence of intent to purchase.
Section 3. Section
71A-4-102
is amended to read:
71A-4-102
Effective
05/06/26
. Requirements and prohibitions regarding
assisting a claimant.
(1)
Each
If required by federal law, a
person offering to assist
veterans
a veteran
in
applying for VA benefits shall
:
(a)
be accredited, in compliance with the provisions of C.F.R.
,
Title 38
, Pensions,
Bonuses, and Veterans' Relief, or, if under the supervision of an accredited attorney,
meet the provisions of C.F.R.
,
Title 38
, pertaining to authorized claim
representation under an attorney
; and
.
(b)
disclose in writing, in a format approved by the department that the claimant can
retain, the federal laws, regulations, and rules governing assistance for VA benefits.
(2)
(a)
A person offering to assist a veteran in applying for VA benefits shall disclose in
writing that a claimant can retain and in a format the department approves the federal
laws, regulations, and rules governing assistance for VA benefits.
(b)
The disclosure
required by Subsection
(1)(b)
shall specifically include:
(a)
(i)
the person's:
(i)
(A)
name;
(ii)
(B)
business address;
(iii)
(C)
business phone number; and
(iv)
(D)
the registration number from the VA;
(b)
(ii)
a statement of the claimant's rights regarding the assistance for VA benefits,
including that there is no charge
or, if allowed by federal law, the charges,
to the
claimant or a member of the claimant's family for assistance with the initial
benefits application; and
(c)
(iii)
a statement that if, as a result of the person providing assistance for a claim,
income is accrued to the assisting person from the sale of a product or other
services to the claimant, the income is both justified and reasonable as compared
with income from similar products and services available in the state.
(3)
No provisions of the form may be struck out or designated as nonapplicable.
(4)
Disclosure forms, when completed, shall be:
(a)
signed by both the person providing assistance and the claimant; and
(b)
retained for three years by the assisting person.
(5)
Copies
The assisting person shall provide a copy
of the disclosure form
shall be
provided
to:
(a)
the veteran on the day the form is completed and signed; and
(b)
the department within five working days.
(6)
A person seeking to receive compensation for preparation, presentation or prosecution
of, or advising, consulting or assisting an individual with a VA benefits matter that is
allowed by federal law, regulation, and rule governing the assistance for VA benefits
shall, before rendering any services, document in a written agreement the terms of the
compensation signed by both parties that complies with 38 C.F.R.
Sec.
14.636.
(7)
A
Except as permitted by federal law or regulation governing the assistance for VA
benefits, a
person may not:
(a)
receive compensation for preparation, presentation, or prosecution of, or advising,
consulting or assisting an individual with, a VA benefits matter
, except as permitted
under federal law or regulation governing the assistance for VA benefits
;
(b)
receive compensation for referring an individual to another person to prepare, present
or prosecute, or advise, consult or assist the individual with, a VA benefits matter;
(c)
receive, with respect to an individual's VA benefits matter, compensation for services
rendered before the date on which a notice of disagreement, decision review, or
appeal is filed, whichever comes first;
(d)
guarantee, either directly or by implication, that any individual will receive specific
VA benefits or that any individual will receive a specific level, percentage, or amount
of VA benefits; or
(e)
receive excessive or unreasonable fees as compensation for preparation, presentation
or prosecution of, or advising, consulting or assisting an individual with, a VA
benefits matter as described in 38 C.F.R.
Sec.
14.636.
(8)
The division may:
(a)
accept complaints alleging violations of this section; and
(b)
bring an enforcement action under Title 13, Chapter 11, Utah Consumer Sales
Practices Act, against a person
who
that
violates this section.
(9)
Nothing in this chapter precludes a person from acting in a manner permitted by federal
law.
Section 4.
Effective Date.
This bill takes effect on
May 6, 2026
.
Section 5.
Retrospective operation.
The actions affecting the following sections have retrospective operation to January 1,
2026:
(1)
Section 59-2-501; and
(2)
Section 59-2-502.
3-2-26 3:07 PM