Tax Abatements - Disabled Veteran
The following is a summary of Utah State Code Sections 59-2-1104 and 59-2-1105.
- Individuals with at least 10% disability determined by the Department of Veteran Affairs
- Unmarried surviving spouse or minor orphans of a disabled veteran or a veteran who has died as a result of military service with the United States.
- Citizenship and residency requirements apply
- Primary residence (no more than one acre of land)
- Personal property (automobiles, RVs, boats, trailers, etc.) held exclusively for personal use and is not used in a trade or business
- A combination of the above
- Applicant must be the recorded owner of the property as of January 1 of the current year, except for unmarried surviving spouse or minor orphan of a of a disabled veteran or a veteran who has died as a result of military service with the United States.
- Property held in trust by the applicant is subject to other requirements (Please contact the Grand County Clerk/Auditor for details)
- A copy of the veteran’s certificate of discharge from military service of the United States or of this state, or other satisfactory evidence of eligible military service
- A statement issued by a military entity listing the percentage of disability and/or unemployability for the veteran with a disability or deceased veteran with a disability
- In the event of the veteran’s death, a death certificate or other evidence required by the county
- In the event of the veteran who was killed in action or died in the line of duty, a letter indicating casualty information from the US Veterans Administration must accompany the application
- For motor vehicles including boats and aircraft, the Motor Vehicle Uniform Fees and Property Tax Form needs to be completed and submitted to the Grand County Assessor at the time of registration or renewal of registration
- The Veteran with a Disability Property Tax Exemption Application must be completed and submitted by September 1 of the current year
- Deadline extensions may be granted under certain circumstances. Please contact the Grand County Clerk/Auditor for details)
- The amount of the tax exemption for 2014 is determined by multiplying $248.203 by the veteran’s percentage of disability/unemployability, resulting in a benefit of $24,820 (10% disability) to $248,203 (100% disability)
- This amount is subtracted from the total taxable value of the eligible real and personal property. The exemption amount is set by the Utah State Legislature and changes annually
- The unmarried surviving spouse or minor orphan as defined may claim an exemption for the total value of the eligible property