(Tax relief for qualifying Active Duty/Reserve Member)
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.
Application must be filed in the year after the year during which claimant completes the qualifying active duty military service which begins on or after Jan 1, 2018. (for example: if the 200 days of active duty service was completed in 2017, then in the tax year 2018 the Armed Forces Exemption could be applied for and the taxes for 2018 would be abated) Claimant may claim one exemption only in the year the application is filed. 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 is 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: §59-2-1104(1)(g)
- At least 200 days in a calendar year, regardless of whether consecutive, of active duty military service outside the state of Utah in an active component of the US Armed Forces or a reserve component of the US Armed Forces; or
- The completion of at least 200 consecutive days of active duty military service outside the state in an active component of the US Armed Forces or a reserve component of the US Armed Forces beginning in the prior year, provided those days of active military service outside the state of Utah in the prior year were not counted as qualifying active duty military service for the prior year.
In order for the home or mobile home to qualify for the Armed Forces Exemption the active duty or reserve member must be the owner of the home or mobile home as of January 1st of current year. This home or mobile home must be the "primary residence" which is defined by applicable Utah law.
The abatement will apply to 2018 property taxes if all the qualifications are meet. If the abatement application is received by June 30, 2018 the abatement will appear on the Valuation notice that is mailed at the end of July (for real property), for Mobile Homes if after the abatement there is an outstanding balance a bill would be mailed in a separate mailing.
Filing period: January 1, 2018 - DEADLINE: The law requires applications for all abatement's to be submitted on or before September 1st, 2018. The filing deadline may be extended until December 31, 2018 (if good cause exists). Which means: in order to accept a late application after September 1, 2018 you must have an explanation of why you were late in submitting your application.
Application for 2018 Active Duty Armed Forces Property Tax Exemption
Mail completed applications to: Davis County Clerk/Auditor
Write to us at:
Davis County Clerk/Auditor
P.O. Box 618, Suite 101
Farmington, Utah 84025
If you have any questions or need help completing the application please call:
Tax Administration at 801-451-3367 or 801-451-3329