Utah Statutes
§ 59-2a-601 — Active duty armed forces exemption amount.
Utah § 59-2a-601
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-2aTax Relief Through Property Tax
Part 59-2a-6Active Duty Armed Forces Exemption
This text of Utah § 59-2a-601 (Active duty armed forces exemption amount.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-2a-601 (2026).
Text
(1)The total taxable value of an active duty claimant's primary residence is exempt from taxation for the calendar year after the year in which the active duty claimant completed qualifying military service.
(2)An active duty claimant may claim an exemption in accordance with this section if the active duty claimant owns the property eligible for the exemption at any time during the calendar year for which the active duty claimant claims the exemption.
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Legislative History
Enacted by Chapter 172, 2025 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-2a-601, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2a-601.