File No. 33043
This rule was published in the November 1, 2009, issue (Vol. 2009, No. 21) of the Utah State Bulletin.
Tax Commission, Property Tax
Section R884-24P-52
Criteria for Determining Primary Residence Pursuant to Utah Code Ann. Sections 59-2-102, 59-2-103, and 59-2-103.5
Notice of Proposed Rule
(Amendment)
DAR File No.: 33043
Filed: 10/13/2009 01:28:26 PM
RULE ANALYSIS
Purpose of the rule or reason for the change:
The proposed amendment corrects an incorrect statutory citation and clarifies the residential exemption.
Summary of the rule or change:
The proposed amendment replaces the incorrect statutory citation for the definition of "household" with the correct statutory citation; clarifies an additional exception to the rule that the residential exemption is limited to one primary residence per household.
State statutory or constitutional authorization for this rule:
- Section 59-2-102
- Section 59-2-103.5
- Section 59-2-103
Anticipated cost or savings to:
the state budget:
None--The proposed amendments reflect current commission practice.
local governments:
None--The proposed amendments reflect current commission practice.
small businesses:
None--The proposed amendments reflect current commission practice.
persons other than small businesses, businesses, or local governmental entities:
None--The proposed amendments reflect current commission practice.
Compliance costs for affected persons:
None--The proposed amendments reflect current commission practice.
Comments by the department head on the fiscal impact the rule may have on businesses:
There are no anticipated fiscal impacts.
D'Arcy Dixon, Commissioner
The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:
Tax CommissionProperty Tax
210 N 1950 W
SALT LAKE CITY, UT 84134
Direct questions regarding this rule to:
- D'Arcy Dixon at the above address, by phone at 801-297-3906, by FAX at 801-297-3901, or by Internet E-mail at ddixon@utah.gov
Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:
12/01/2009
This rule may become effective on:
12/08/2009
Authorized by:
Pam Hendrickson, Commission Chair
RULE TEXT
R884. Tax Commission, Property Tax.
R884-24P. Property Tax.
R884-24P-52. Criteria for Determining Primary Residence Pursuant to Utah Code Ann. Sections 59-2-102, 59-2-103, and 59-2-103.5.
[A.](1) "Household" is as defined in Section [59-2-1202]59-2-102.
[B.](2) "Primary residence" means the location
where domicile has been established.
[C.](3) Except as provided in [D.]Subsections (4) and [F.3.](6)(c) and (f), the residential exemption provided under
Section 59-2- 103 is limited to one primary residence per
household.
[D.](4) An owner of multiple properties may receive the
residential exemption on all properties for which the property is
the primary residence of the tenant.
[E.](5) Factors or objective evidence determinative of
domicile include:
[1.](a) whether or not the individual voted in the place he
claims to be domiciled;
[2.](b) the length of any continuous residency in the
location claimed as domicile;
[3.](c) the nature and quality of the living accommodations
that an individual has in the location claimed as domicile as
opposed to any other location;
[4.](d) the presence of family members in a given
location;
[5.](e) the place of residency of the individual's
spouse or the state of any divorce of the individual and his
spouse;
[6.](f) the physical location of the individual's place
of business or sources of income;
[7.](g) the use of local bank facilities or foreign bank
institutions;
[8.](h) the location of registration of vehicles, boats, and
RVs;
[9.](i) membership in clubs, churches, and other social
organizations;
[10.](j) the addresses used by the individual on such things
as:
[a)](i) telephone listings;
[b)](ii) mail;
[c)](iii) state and federal tax returns;
[d)](iv) listings in official government publications or
other correspondence;
[e)](v) driver's license;
[f)](vi) voter registration; and
[g)](vii) tax rolls;
[11.](k) location of public schools attended by the
individual or the individual's dependents;
[12.](l) the nature and payment of taxes in other states;
[13.](m) declarations of the individual:
[a)](i) communicated to third parties;
[b)](ii) contained in deeds;
[c)](iii) contained in insurance policies;
[d)](iv) contained in wills;
[e)](v) contained in letters;
[f)](vi) contained in registers;
[g)](vii) contained in mortgages; and
[h)](viii) contained in leases.
[14.](n) the exercise of civil or political rights in a given
location;
[15.](o) any failure to obtain permits and licenses normally
required of a resident;
[16.](p) the purchase of a burial plot in a particular
location;
[17.](q) the acquisition of a new residence in a different
location.
[F.](6) Administration of the Residential Exemption.
[1.](a) Except as provided in [F.2., F.4., and F.5.]Subsections (6)(b), (d), and (e), the first one acre of
land per residential unit shall receive the residential
exemption.
[2.](b) If a parcel has high density multiple residential
units, such as an apartment complex or a mobile home park, the
amount of land, up to the first one acre per residential unit,
eligible to receive the residential exemption shall be determined
by the use of the land. Land actively used for residential purposes
qualifies for the exemption.
[3.](c) If the county assessor determines that a property
under construction will qualify as a primary residence upon
completion, the property shall qualify for the residential
exemption while under construction.
[4.](d) A property assessed under the Farmland Assessment
Act shall receive the residential exemption only for the
homesite.
[5.](e) A property with multiple uses, such as residential
and commercial, shall receive the residential exemption only for
the percentage of the property that is used as a primary
residence.
[6.](f) If the county assessor determines that an unoccupied
property will qualify as a primary residence when it is occupied,
the property shall qualify for the residential exemption while
unoccupied.
[7.a)](g)(i) An application for the residential exemption
required by an ordinance enacted under Section 59-2-103.5 shall
contain the following information for the specific property for
which the exemption is requested:
[(1)](A) the owner of record of the property;
[(2)](B) the property parcel number;
[(3)](C) the location of the property;
[(4)](D) the basis of the owner's knowledge of the use of
the property;
[(5)](E) a description of the use of the property;
[(6)](F) evidence of the domicile of the inhabitants of the
property; and
[(7)](G) the signature of all owners of the property
certifying that the property is residential property.
[b)](ii) The application under [F.7.a)]Subsection (6)(g)(i) shall be:
[(1)](A) on a form provided by the county; or
[(2)](B) in a writing that contains all of the information
listed in [F.7.a)]Subsection (6)(g)(i).
KEY: taxation, personal property, property tax, appraisals
Date of Enactment or Last Substantive Amendment: [March 3
], 2009
Notice of Continuation: March 12, 2007
Authorizing, and Implemented or Interpreted Law: 59-2-102, 59-2-103, and 59-2-103.5.
Additional Information
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For questions regarding the content or application of this rule, please contact D'Arcy Dixon at the above address, by phone at 801-297-3906, by FAX at 801-297-3901, or by Internet E-mail at ddixon@utah.gov.