99-045

Response May 9, 2000

REQUEST LETTER

August 10,1999

RE: Request for Ruling - Eligibility of Spouse of Veteran

For the past several years we have given a Veteran=s Exemption to a veteran who died in 1998.

He received the 30% disability exemption on his residence.

This year his widow brought in an application with a copy of a Casualty Report which indicates that her first husband was killed in a Military aircraft accident, and claiming 100% exemption.

Our question is whether she can return as the first husband's surviving spouse as a result of his

death in military service with a 100% benefit claimed or whether she must maintain the 30% exemption from her second husband=s exemption eligibility.

I am enclosing a copy of the 1998 application and the Statement from the Department of Veteran Affairs in reference to her second husband, NAME; and a copy of her 1999 application and the Casualty Report in reference to her first husband, NAME. Also note that she filed under the name of FIRST HUSBANDS LAST NAME.

We would appreciate a ruling on this matter. If you have any questions. please feel free to call

me at #####.

Sincerely,

NAME

RESPONSE LETTER

May 9, 2000

RE: Veteran=s Exemption as it Relates to a Surviving Spouse

Dear NAME,

You have requested an advisory opinion concerning the eligibility of a surviving spouse to receive a veteran=s exemption from property taxes. While we offer a general response to your request, we do not address here the specific taxpayer you describe because that taxpayer may appeal any county decision to the Commission under Utah Code Ann. '59-2-1102. It is through the appeals process that the Commission would address that specific taxpayer=s circumstances.

Thus, the question we address herein is what veteran=s exemption is available to a spouse who, after surviving his or her first spouse, was entitled to a 100% veteran=s exemption, then remarries and survives a second spouse who was eligible for a 30% veteran=s exemption. Utah Code Ann '59-2-1104(2) provides that a veteran=s exemption is available to:

(a) a person:

(i) who served in the military service of the United States or of this state in any armed conflict prior to January 1, 1921; and

(ii) is disabled;

(b) a person who is disabled in the line of duty during any war, international conflict, or military training in the military service of the United States or of this state on or after January 1, 1921; or

(c) the unremarried surviving spouse ... of any person described in Subsection (1) or (2), or of a person who, during any war, international conflict, or military training in the military service of the United States or of this state, were killed in action or died in the line of duty as a result of the military service.

A surviving spouse is entitled to the veteran=s exemption through subsection (2)(c), which grants the exemption only to the Aunremarried@ surviving spouse of a person who was eligible for the exemption or a person who died in the line of duty. Thus, the right of the surviving spouse to receive the veteran=s exemption relating to a deceased spouse is contingent upon that surviving spouse not remarrying. Accordingly, any right to the veteran=s exemption relating to the first deceased spouse is terminated upon the remarriage of the surviving spouse.

This termination is not reversed by the death of the second spouse. For though the surviving spouse may now again be Aunmarried,@ the surviving spouse is not Aunremarried@ since the death of the first spouse. Now that the second spouse is deceased, the surviving spouse is only entitled to the 30% veteran=s exemption that relates to that second spouse. Should the surviving spouse remarry again, any right to the veteran=s exemption relating to the second spouse would also be permanently terminated.

Please contact us if you have any other questions.

For the Commission,

Marc B. Johnson

Commissioner