Tax relief for qualifying: Active Duty Armed Forces Exemption
This program is for the Active Duty or Reserve Member of the military who have preformed "qualifying active duty
military service" outside of the State of Utah for at least 200 days of active duty military
service.
Applications must be filed in the year after the year during which the claimant completes the qualifying active-duty military service. (for example: if the 200
days of active duty service was completed in 2023, then in the tax year 2024 the Active Duty Armed Forces Exemption could be
applied for and the taxes for 2024 would be abated) A claimant may claim one exemption only in the year the application is filed. The application must be filed annually.
Please provide evidence of qualifying active duty
military service as Travel Voucher showing month/day/year you left and month/day/year you returned, Military orders
may support the year.
Active component and qualifying service are defined below.
"Active component of the United States Armed Forces" means active duty services in the United States
Army, Navy, Air Force, Marine Corps, or the Coast Guard. §59-10-1027(1)(a)
"The reserve components of the armed forces" are Army National Guard of the US, Army Reserve, Navy
Reserve, Marine Corps Reserve, Air National Guard of the US, Air Force Reserve, and the Coast Guard Reserve. 10
U.S.C. §10101
"Qualifying active duty military service" means: pursuant to Utah Code Annotated § 59-2-1901 & 1902.
"Qualifying active duty military service" means: at least 200 days, regardless of whether consecutive, in any continuous 365-day period of active duty military service outside the state in an active component of the United States Armed Forces or a reserve component of the United States Armed forces, if the days of active duty military service: (a) were completed in the year before an individual applies for this exemption; and (b) have not previously been counted as qualifying active-duty military service for purpose of qualifying for this exemption or applying for this exemption.
In order for the home or mobile home to qualify for the Active Duty Armed Forces Exemption the active duty or reserve member must be the owner of the home or mobile home as of September 1st of the current year. This home or
mobile home must be the "primary residence" which is defined as real property where an individual resides, including mobile home and manufactured home.
The abatement will apply to 2024 property taxes if all the qualifications are met. If the abatement application is
received by June 30, 2023 the abatement will appear on the Valuation notice that is mailed by July 22, (for real
property), On Mobile Homes if after the abatement is applied. We are unable to verify if abatement paid in full, because we don't see your bill. Please contact the Treasurer's office to verify all taxes are paid.
The deadline for this Active Duty Armed Forces Exemption is September 3, 2024. The Commission may extend the time for filing an Armed Forces Exemption application until December 31 of the current year, if the commission finds that good cause exists to extend the deadline. You must submit a Late Form (see PDF form, print form) filled out with the reason why you are submitting the Armed Forces Exemption application after the deadline of September 1st.