Utah Constitutional Amendment A, Active Military Property Tax Exemption Measure (2018)

Elections in Utah, 2018

• General election: Nov. 6
• Voter registration deadline: Oct. 9 (mail), or Oct. 30 (online or in-person)
• Early voting: Oct. 23 - Nov. 2
• Absentee voting deadline: Nov. 6

• Online registration: Yes
• Same-day registration: Yes
• Voter ID: Non-photo ID required
• Poll times: 7:00 a.m. to 8:00 p.m.

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Utah Constitutional Amendment A
Election date November 6, 2018
Topic Taxes and Property
Status a Approved
Type Constitutional amendment	Origin State legislature
List of Utah measuresUtah Constitutional Amendment AUtah Constitutional Amendment BUtah Constitutional Amendment CUtah Nonbinding Opinion Question 1Utah Proposition 2Utah Proposition 3Utah Proposition 4Submit

Utah Constitutional Amendment A, the Active Military Property Tax Exemption Measure, was on the ballot in Utah as a legislatively referred constitutional amendment on November 6, 2018. It was approved.

A "yes" vote supported changing the required amount of time served in the military under an order of active duty to receive a property tax exemption from 200 days in a calendar year (or 200 consecutive days) to 200 days in a 365-day period.

A "no" vote opposed this measure to change the required amount of time served in the military to receive a property tax exemption.

Election results

Utah Constitutional Amendment A
Result		Votes	Percentage
Yes		797,945	78.86%
No		213,928	21.14%

Results are officially certified.

Source

Overview

What did Amendment A do?

Constitutional Amendment A changed the required amount of time served in the military under an order of active duty to receive a property tax exemption from 200 days in a calendar year or 200 consecutive days to 200 days in a 365-day period.

A person in the military or the person’s spouse would be eligible for the tax exemption, as provided by statute.

The amendment went into effect on January 1, 2019.

How did this measure get on the ballot?

Constitutional Amendment A was sponsored by Rep. Val Peterson (R-59) and Sen. Curtis Bramble (R-16). The amendment was introduced into the legislature as House Joint Resolution 7 on January 24, 2017. The House of Representatives approved the amendment, with 72 members voting in favor and three absent or not voting, on February 13, 2017. The Utah Senate passed the measure, with 26 members voting in favor and three absent or not voting, on February 28, 2017. The measure was sent for enrollment on the same day.

Text of measure

Ballot title

The ballot title for Constitutional Amendment A was as follows:

“

Shall the Utah Constitution be amended to modify the period of time that a person in the military needs to serve out of state under an order to federal active duty in order to qualify for a property tax exemption for the military person's residence, allowing the military person to qualify if the period of service is at least 200 days in a continuous 365-day period?

”

Impartial analysis

The impartial analysis for Constitutional Amendment A was as follows:

“ Constitutional Amendment A modifies a provision of the Utah Constitution that currently authorizes the creation of a property tax exemption for the residence of a person serving out of state in the military under an order to federal active duty. Current Provisions of the Utah Constitution Under the current Utah Constitution, all tangible property in the state is subject to being taxed, except for property that the Constitution specifically allows to be exempt from taxation. One of the exemptions allowed under the Utah Constitution is for the residence of a person who serves out of state in the military under an order to federal active duty, if the residence is owned by the person or the person’s spouse, or both. The property tax exemption is available only if the military person's period of out of state service under the order is at least 200 days in a calendar year or 200 consecutive days. A military person would fail to qualify for the property tax exemption if, for example, the person served 199 days at the end of one calendar year and then had a break in service before serving another 199 days at the beginning of the following calendar year. Effect of Amendment A Constitutional Amendment A changes the period of time that a military person must serve out of state under an order to federal active duty in order to qualify for the property tax exemption for the military person's residence. Under the Amendment, a military person may qualify for the property tax exemption if the period of service is at least 200 days in a continuous 365-day period. The 200 days of service do not need to fall within the same calendar year but must fall within a continuous 365-day period, even if the 365-day period spans two calendar years. Additionally, the 200 days of service do not need to be consecutive but can include one or more breaks in service. Using the same example given above, if a military person serves 199 days at the end of one calendar year and another 199 days at the beginning of the following calendar year with a break in service between the two 199-day periods, the military person would qualify for the exemption under Amendment A. The person would have served at least 200 days in a continuous 365-day period, even though the 200 days were not all in the same calendar year or consecutive. ”

Fiscal impact

The fiscal impact statement for Constitutional Amendment A was as follows:

“ Any fiscal impact from Amendment A and its implementing legislation will result from property tax exemptions claimed by military persons who qualify for a property tax exemption only because of the changes made by Amendment A. Some military persons may qualify for a property tax exemption even without the changes made by Amendment A, and the impact of those exemptions is not considered for purposes of the fiscal impact of Amendment A. A military person with a residence valued at $250,000 with a 1.35% property tax rate will save $1,856 for each year the person qualifies for a property tax exemption under Amendment A. A local government taxing entity may experience a temporary decrease in property tax revenue because of a property tax exemption claimed by a military person residing within that local government taxing entity. To offset any decrease in a local government taxing entity’s revenue, other property taxpayers within the local government taxing entity may experience a temporary property tax increase. The combined total amount of a revenue decrease for any single local government taxing entity and the resulting property tax increase for taxpayers within that entity will depend on the number of military persons claiming the exemption, the value of their property, and the property tax rates of those local government taxing entities. ”

Constitutional changes

See also: Article XIII, Utah Constitution

Constitutional Amendment A amended Section 3 of Article XIII of the Utah Constitution. The following underlined text was added and struck-through text was deleted: Note: Hover over the text and scroll to see the full text.

(1) The following are exempt from property tax:

(a) property owned by the State;

(b) property owned by a public library;

(c) property owned by a school district;

(d) property owned by a political subdivision of the State, other than a school district, and located within the political subdivision;

(e) property owned by a political subdivision of the State, other than a school district, and located outside the political subdivision unless the Legislature by statute authorizes the property tax on that property;

(f) property owned by a nonprofit entity used exclusively for religious, charitable, or educational purposes;

(g) places of burial not held or used for private or corporate benefit;

(h) farm equipment and farm machinery as defined by statute;

(i) water rights, reservoirs, pumping plants, ditches, canals, pipes, flumes, power plants, and transmission lines to the extent owned and used by an individual or corporation to irrigate land that is:

(i) within the State; and

(ii) owned by the individual or corporation, or by an individual member of the corporation; and

(j) (i) if owned by a nonprofit entity and used within the State to irrigate land, provide domestic water, as defined by statute, or provide water to a public water supplier:

(A) water rights; and

(B) reservoirs, pumping plants, ditches, canals, pipes, flumes, and, as defined by statute, other water infrastructure;

(ii) land occupied by a reservoir, ditch, canal, or pipe that is exempt under Subsection (1)(j)(i)(B) if the land is owned by the nonprofit entity that owns the reservoir, ditch, canal, or pipe; and

(iii) land immediately adjacent to a reservoir, ditch, canal, or pipe that is exempt under Subsection (1)(j)(i)(B) if the land is:

(A) owned by the nonprofit entity that owns the adjacent reservoir, ditch, canal, or pipe; and

(B) reasonably necessary for the maintenance or for otherwise supporting the operation of the reservoir, ditch, canal, or pipe.

(2) (a) The Legislature may by statute exempt the following from property tax:

(i) tangible personal property constituting inventory present in the State on January 1 and held for sale in the ordinary course of business;

(ii) tangible personal property present in the State on January 1 and held for sale or processing and shipped to a final destination outside the State within 12 months;

(iii) subject to Subsection (2)(b), property to the extent used to generate and deliver electrical power for pumping water to irrigate lands in the State;

(iv) up to 45% of the fair market value of residential property, as defined by statute;

(v) household furnishings, furniture, and equipment used exclusively by the owner of that property in maintaining the owner's home; and

(vi) tangible personal property that, if subject to property tax, would generate an inconsequential amount of revenue.

(b) The exemption under Subsection (2)(a)(iii) shall accrue to the benefit of the users of pumped water as provided by statute.

(3) The following may be exempted from property tax as provided by statute:

(a) property owned by a disabled person who, during military training or a military conflict, was disabled in the line of duty in the military service of the United States or the State; and

(b) property owned by the unmarried surviving spouse or the minor orphan of a person who:

(i) is described in Subsection (3)(a); or

(ii) during military training or a military conflict, was killed in action or died in the line of duty in the military service of the United States or the State.

(c) real property owned by a person in the military or the person's spouse, or both, and used as the person's primary residence, if the person serves under an order to federal active duty out of state for at least 200 days in a calendar year or 200 consecutive days continuous 365-day period.

(4) The Legislature may by statute provide for the remission or abatement of the taxes of the poor.

Readability score

See also: Ballot measure readability scores, 2018

Using the Flesch-Kincaid Grade Level (FKGL and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The Office of Legislative Research and General Counsel wrote the ballot language for this measure. The FKGL for the ballot title is grade level 30.5, and the FRE is -7.5. The word count for the ballot title is 65, and the estimated reading time is 17 seconds. The FKGL for the ballot summary is grade level 17, and the FRE is 30.5. The word count for the ballot summary is 394, and the estimated reading time is 1 minute and 45 seconds. In 2018, for the 167 statewide measures on the ballot, the average ballot title or question was written at a level appropriate for those with between 19 and 20 years of U.S. formal education (graduate school-level of education), according to the FKGL formula. Read Ballotpedia's entire 2018 ballot language readability report here.

Support

Supporters

The following legislators sponsored the amendment in the legislature and authored the official argument in favor of Constitutional Amendment A:

• Rep. Val Peterson (R-59)
• Sen. Curtis Bramble (R-16)

Arguments

Official argument

The following official argument was submitted in favor of Constitutional Amendment A:

“

Voting for Amendment A will increase the fairness of an existing property tax exemption for active duty military members. The Utah Constitution already allows a property tax exemption for an active duty service member’s home if the member is deployed on active duty service outside the state for 200 consecutive calendar days or for 200 days in a calendar year. However, some members of the military serve on active duty on non-consecutive days that do not align to a calendar year. Amendment A will increase fairness to all active duty members by amending the constitution to allow a military member to receive a one-year property tax exemption for the member’s home each time the member serves on active duty outside the state for at least 200 days within any 365-day period.

”

Opposition

Ballotpedia has not identified any opponents to this measure. If you are aware of an article citing opponents or opposition arguments, please email it to editor@ballotpedia.org.

Arguments

Official arguments

No official arguments in opposition to Constitutional Amendment A were submitted.

Media editorials

See also: 2018 ballot measure media endorsements

Support

• The Salt Lake Tribune said: "Amendment A would tweak the part of the state Constitution that offers a property tax exemption to state residents who are also members of the U.S. armed forces when they are called upon to serve overseas — or just out of the state. Under the current provisions, the tax exemption is only available to those who are on duty out of state for 200 or more days in any calendar year. If the voters approve, the provision would be changed to offer the exemption to those called out of state for 200 or more days in any 365-day stretch. It would make a small difference to most taxpayers, even though they would have to absorb the taxes not paid by their military-serving neighbors. It is an idea that deserves to be approved."

Opposition

Ballotpedia did not identify any media editorials opposing Amendment A. If you are aware of one, please send an email with a link to editor@ballotpedia.org.

Campaign finance

See also: Campaign finance requirements for Utah ballot measures

Ballotpedia had not identified any committees registered in support of or in opposition to the measure.

Background

Voting on taxes
Ballot measures
By state
By year
Not on ballot
Local City taxes County taxes School taxes Property taxes Sales taxes Income taxes Other taxes

Amendment B of 2012

See also: Utah Military Property Tax Exemption Amendment, Constitutional Amendment B (2012)

This amendment modified a provision of Section 3 of Article XIII of the Utah Constitution enacted in 2012 via Amendment B. Voters approved the measure, 68 percent to 32 percent, on November 6, 2012. Amendment B provided for a property tax exemption of a primary residence for a person or spouse of a person serving an order of active duty in the military for 200 days in a calendar year or 200 consecutive days.

Amendment B was known as Senate Joint Resolution 8 in the Utah State Legislature. The Senate passed Amendment B with 25 senators in favor and one against. The House passed the measure with 64 representatives in favor and six against.

Property tax exemption on the ballot in 2018

Another amendment regarding property tax exemption, the Utah Tax Exemption for Property Leased by a Government Entity Amendment, was also on the ballot in Utah as a legislatively referred constitutional amendment on November 6, 2018. The measure was designed to make real property that the state or a local government entity leases from a private owner exempt from property taxes.

Implementing legislation

The implementing legislation for the amendment is House Bill 258 of 2017, a companion bill to the proposed constitutional amendment that outlines specific details in the Utah Code Annotated for implementing changes made by Amendment A. The implementing legislation took effect with the passage of Amendment A.

The full text of HB 258 can be read here.

Referred amendments on the ballot

From 1996 through 2016, the state legislature referred 39 constitutional amendments to the ballot. Voters approved 36 and rejected three of the referred amendments. All of the amendments were referred to the ballot for general elections during even-numbered election years. The average number of amendments appearing on the general election ballot was between three and four. The approval rate at the ballot box was 92.3 percent during the 20-year period from 1996 through 2016. The rejection rate was 7.7 percent.

Legislatively-referred constitutional amendments, 1996-2016
Total number	Approved	Percent approved	Defeated	Percent defeated	Annual average	Annual median	Annual minimum	Annual maximum
39	36	92.31%	3	7.69%	3.55	3.00	1	6

Path to the ballot

See also: Amending the Utah Constitution

In Utah, both chambers of the state legislature need to pass a constitutional amendment by a two-thirds vote during one legislative session to refer an amendment to the ballot.

The amendment was introduced into the legislature as House Joint Resolution 7 on January 24, 2017. The House of Representatives approved the amendment, with 72 members voting in favor and three absent or not voting, on February 13, 2017. The Utah Senate passed the measure, with 26 members voting in favor and three absent or not voting, on February 28, 2017. The measure was sent for enrollment on the same day.

The 2017 legislative session ran from January 23, 2017, through March 9, 2017.

House vote

February 13, 2017

Utah HJR 7 House Vote
Result		Votes	Percentage
a Yes		72	100.00%
No		0	0.00%

Senate vote

February 28, 2017

Utah HJR 7 Senate Vote
Result		Votes	Percentage
a Yes		26	100.00%
No		0	0.00%

How to cast a vote

See also: Voting in Utah

Poll times

Utah is an all-mail voting state that offers vote centers for voters that choose to vote in person. All vote centers are open from 7 a.m. to 8 p.m. local time. Utah voters are able to vote in person at any vote center. An individual who is in line at the time polls close must be allowed to vote.

Registration requirements

Check your voter registration status here.

To register to vote in Utah, an applicant must be a citizen of the United States, a resident of Utah for at least 30 days prior to the election, and at least 18 years old by the next general election. Pre-registration is available for 16- and 17-year-olds. 17-year-olds may vote in primary elections if they will turn 18 by the general election. Registration can be completed online or by mailing in a form. The deadline to register online or by mail is 11 days before Election Day. After this deadline, voters may register in person at a vote center by casting a provisional ballot and providing two forms of identification.

Automatic registration

See also: Automatic voter registration

Utah does not practice automatic voter registration.

Online registration

See also: Online voter registration

Utah has implemented an online voter registration system. Residents can register to vote by visiting this website.

Same-day registration

See also: Same-day voter registration

Utah allows same-day voter registration at polling places during the 10 days preceding and on Election Day.

Residency requirements

Prospective voters must be residents of the state for at least 30 days before the election.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

Utah does not require proof of citizenship for voter registration. An individual must attest that they are a U.S. citizen when registering to vote. According to the state's voter registration application, a person who commits fraudulent registration is "guilty of a class A misdemeanor" under Utah Code 20A-2-401.

All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters.

Verifying your registration

The Utah lieutenant governor’s office allows residents to check their voter registration status online by visiting this website.

Voter ID requirements

Utah requires in-person voters to present non-photo identification while voting.

The following list of accepted ID was current as of May 2025:

“

"Valid voter identification" means: a form of identification that bears the name and photograph of the voter which may include: a currently valid Utah driver license; a currently valid identification card issued under Title 53, Chapter 3, Part 8, Identification Card Act; a currently valid identification card that is issued by: the state; or a branch, department, or agency of the United States; a currently valid Utah permit to carry a concealed weapon; a currently valid United States passport; or a currently valid United States military identification card; one of the following identification cards, regardless of whether the card includes a photograph of the voter: a valid tribal identification card; a Bureau of Indian Affairs card; or a tribal treaty card; or two forms of identification not listed under Subsection (79)(a) or (b) but that bear the name of the voter and provide evidence that the voter resides in the voting precinct, which may include: before January 1, 2029, an original or copy of a current utility bill, dated no more than 90 calendar days before the date of the election; before January 1, 2029, an original or copy of a bank or other financial account statement, dated no more than 90 calendar days before the date of the election; a certified birth certificate; a valid social security card; an original or copy of a check issued by the state or the federal government, dated no more than 90 calendar days before the date of the election; an original or copy of a paycheck from the voter's employer, dated no more than 90 calendar days before the date of the election; a currently valid Utah hunting or fishing license; certified naturalization documentation; a currently valid license issued by an authorized agency of the United States; a certified copy of court records showing the voter's adoption or name change; a valid Medicaid card, Medicare card, or Electronic Benefits Transfer Card; a currently valid identification card issued by: a local government within the state; an employer for an employee; or a college, university, technical school, or professional school located within the state; or a current Utah vehicle registration.

”

Click here for the Utah statute defining accepted ID to ensure you have the most current information.

State profile

Demographic data for Utah
	Utah	U.S.
Total population:	2,990,632	316,515,021
Land area (sq mi):	82,170	3,531,905
Race and ethnicity**
White:	87.6%	73.6%
Black/African American:	1.1%	12.6%
Asian:	2.2%	5.1%
Native American:	1.1%	0.8%
Pacific Islander:	0.9%	0.2%
Two or more:	2.6%	3%
Hispanic/Latino:	13.4%	17.1%
Education
High school graduation rate:	91.2%	86.7%
College graduation rate:	31.1%	29.8%
Income
Median household income:	$60,727	$53,889
Persons below poverty level:	12.7%	11.3%
Source: U.S. Census Bureau, "American Community Survey" (5-year estimates 2010-2015) Click here for more information on the 2020 census and here for more on its impact on the redistricting process in Utah. **Note: Percentages for race and ethnicity may add up to more than 100 percent because respondents may report more than one race and the Hispanic/Latino ethnicity may be selected in conjunction with any race. Read more about race and ethnicity in the census here.

Presidential voting pattern

See also: Presidential voting trends in Utah

Utah voted Republican in all seven presidential elections between 2000 and 2024.

More Utah coverage on Ballotpedia

• Elections in Utah
• United States congressional delegations from Utah
• Public policy in Utah
• Endorsers in Utah
• Utah fact checks
• More...

Related measures

Taxes measures on the ballot in 2018
State	Measures
Virginia	Virginia Question 1: Property Tax Exemption for Flood Abatement Amendment a
Nevada	Nevada Question 4: Medical Equipment Sales Tax Exemption Amendment a
Oregon	Oregon Measure 101: Healthcare Insurance Premiums Tax for Medicaid Referendum a
Georgia	Georgia Amendment 3, Forest Land Conservation and Timberland Properties Amendment a
Virginia	Virginia Question 2: Remove Restriction on Residence for Surviving Spouse of Disabled Veteran Tax Exemption Amendment a
Oklahoma	Oklahoma State Question 801: Allow Certain Voter-Approved Property Taxes to Fund School District Operations Amendment d
Maine	Maine Question 1: Payroll and Non-Wage Income Taxes for Home Care Program Initiative d
Georgia	Georgia Referendum A: Homestead Municipal Property Tax Exemption a
South Dakota	South Dakota Initiated Measure 25, Tobacco Tax Increase Initiative d
Washington	Washington Advisory Vote 19, Non-Binding Question on Oil Spill Tax Repeal d
Missouri	Missouri Proposition D: Gas Tax Increase, Olympic Prize Tax Exemption, and Traffic Reduction Fund Measure d
Georgia	Georgia Referendum B: Include Business-Financed Properties in Existing Non-Profit Mentally Disabled Housing Tax Exemption a
Louisiana	Louisiana Amendment 6: Phase-In of Tax Increases from Property Reappraisal Amendment a
Utah	Utah Constitutional Amendment B: Tax Exemption for Property Leased by a Government Entity d
Montana	Montana LR-128: Property Tax for State University System Measure a
Utah	Utah Nonbinding Opinion Question 1, 10 Cents per Gallon Gas Tax Increase for Education and Local Roads d
Arizona	Arizona Proposition 126: Prohibit New or Increased Taxes on Services Initiative a
Florida	Florida Amendment 5: Two-Thirds Vote of Legislature to Increase Taxes or Fees Amendment a
Colorado	Colorado Proposition 110, "Let's Go Colorado" Transportation Bond and Sales Tax Increase Initiative d
Colorado	Colorado Amendment 73, Establish Income Tax Brackets and Raise Taxes for Education Initiative d
Montana	Montana I-185, Extend Medicaid Expansion and Increase Tobacco Taxes Initiative d
California	California Proposition 72: Rainwater Capture Systems Excluded from Property Tax Assessments Amendment a
Florida	Florida Amendment 2: Permanent Cap on Nonhomestead Parcel Assessment Increases Amendment a
California	California Proposition 5: Property Tax Transfer Initiative d
Washington	Washington Initiative 1631, Carbon Emissions Fee Measure d
California	California Proposition 6: Vote on Future Gas and Vehicle Taxes and 2017 Tax Repeal Initiative d
Oregon	Oregon Measure 103: Ban Tax on Groceries Initiative d
Washington	Washington Initiative 1634: Prohibit Local Taxes on Groceries Measure a

See also

2018 measures

• 2018 ballot measures
• Taxes on the ballot
• Property on the ballot

Utah

• Utah ballot measures
• Utah ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• House Joint Resolution 7
• Utah Lt. Governor: 2018 Statewide Ballot Questions

Recent news

The link below is to the most recent stories in a Google news search for the terms Utah 2018 military property tax exemption. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.

Utah Constitutional Amendment A, Active Military Property Tax Exemption Measure (2018) - Google News