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Senate advances constitutional amendment and statute to exempt active-duty military from property tax
Summary
The Utah Senate on Feb.14 approved a third-substitute constitutional resolution and a first-substitute statutory bill to exempt qualifying active-duty military members’ primary residences from property tax while on duty; senators debated the qualifying-service test and fiscal implications.
The Utah Senate on Feb. 14 approved a constitutional amendment and companion statute designed to exempt the primary residences of qualifying active-duty military members from state property taxes while they are serving outside Utah.
Senator Robles presented the package, which combines Senate Joint Resolution 8 (a constitutional amendment) and Senate Bill 116 (the enabling statute). "They will be exempt from property tax while on duty," Robles said when explaining the intent of the package, noting the resolution sets the constitutional framework while SB 116 provides the details in statute.
The first-substitute statutory language explained on the floor requires a member of an active component or qualifying reserve component to perform at least 200 days of qualifying active-duty service in a calendar year (the days may be split across two years in the statute’s draft) and to be serving outside the state to qualify. Senator Valentine told colleagues the substitute provides a complete abatement: "This would be a complete abatement. You would not pay the property taxes." He added the fiscal note anticipates a small shift of property-tax burden to other property owners.
Supporters framed the measure as a small, targeted relief for service members who leave civilian employment and incur financial disruption while serving. Senator Robles said the bill is intended as "a very small relief from the property taxes for their primary residence while the person is serving outside of the state in military service." Opponents expressed concern about carving out exemptions and the cumulative effect of tax exemptions.
On Feb. 14 the Senate passed the first substitute of SB 116 by roll call: 24 yeas, 2 nays, 3 absent. The constitutional resolution’s third substitute also passed earlier the same day and will move forward for the required House vote and, if approved there, to the public as a ballot constitutional amendment.
Next steps: SB 116 will be placed on the third-reading calendar for final consideration and the companion SJR will require the House concurrence and, ultimately, voter approval to alter the Utah Constitution.
