Full text of Utah Utah Code § 2a-602 — Application -- Rulemaking authority., with citation guidance and answers to common questions.
§ 2a-602. Application -- Rulemaking authority.
Effective 1/1/2026
59-2a-602.
Application -- Rulemaking authority.
| (1) | An active duty claimant shall:
| (a) | file an application as described in Subsection (2) in the year after the year during which the active duty claimant completes the qualifying active duty military service; and |
| (b) | if the active duty claimant meets the requirements of this section, claim one exemption only in the year the active duty claimant files the application. |
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| (2) |
| (a) | Except as provided in Section 59-2a-108 or Subsection (3), an active duty claimant shall, on or before September 1 of the calendar year for which the active duty claimant is applying for the exemption, file an application for an exemption with the county in which the active duty claimant resides on September 1 of that calendar year. |
| (b) | An application described in Subsection (2)(a) shall include:
| (i) | a completed travel voucher or other satisfactory evidence of eligible military service; and |
| (ii) | a statement that lists the dates on which the 200 days of qualifying active duty military service began and ended. |
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| (c) | A county that receives an application described in Subsection (2)(a) shall, within 30 days after the day on which the county received the application, provide the active duty claimant with a receipt that states that the county received the active duty claimant's application. |
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| (3) | A county shall extend the September 1 application deadline by one additional year if the county legislative body determines that:
| (a) | the active duty claimant or a member of the active duty claimant's immediate family had an illness or injury that prevented the active duty claimant from filing the application on or before the September 1 application deadline; |
| (b) | a member of the active duty claimant's immediate family died during the calendar year of the September 1 application deadline; |
| (c) | the active duty claimant was not physically present in the state for a time period of at least six consecutive months during the calendar year of the September 1 application deadline; or |
| (d) | the failure of the active duty claimant to file the application on or before the September 1 application deadline:
| (i) | would be against equity or good conscience; and |
| (ii) | was beyond the reasonable control of the active duty claimant. |
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| (4) | After issuing the receipt described in Subsection (2)(c), a county may not require an active duty claimant to file another application under Subsection (2)(a), except under the following circumstances:
| (a) | a change in the active duty claimant's ownership of the active duty claimant's primary residence; or |
| (b) | a change in the active duty claimant's occupancy of the primary residence for which the active duty claimant claims an exemption under this section. |
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| (5) | A county may verify that real property for which an active duty claimant applies for an exemption is the active duty claimant's primary residence. |
| (6) | In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule:
| (a) | establish procedures and requirements for amending an application described in Subsection (2); |
| (b) | for purposes of Subsection (3), define the terms:
| (i) | "immediate family"; or |
| (ii) | "physically present"; or |
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| (c) | for purposes of Subsection (3)(d), prescribe the circumstances under which the failure of an active duty claimant to file an application on or before the September 1 application deadline:
| (i) | would be against equity or good conscience; and |
| (ii) | is beyond the reasonable control of an active duty claimant. |
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Renumbered and Amended by Chapter
172, 2025 General Session
Frequently Asked Questions About Utah § 2a-602
What does Utah Code § 2a-602 cover?
Section 2a-602 ("Application -- Rulemaking authority.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 2a-602?
A common citation format is "Utah Code § 2a-602" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 2a-602 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
