(1) "Active component of the United States Armed Forces" means the same as that term is defined in Section 59-10-1027.

(2) "Active duty claimant" means a member of an active component of the United States Armed Forces or a reserve component of the United States Armed Forces who: (a) performed qualifying active duty military service; and (b) applies for an exemption described in Section 59-2-1902.

(a) performed qualifying active duty military service; and

(b) applies for an exemption described in Section 59-2-1902.

(3) "Adjusted taxable value limit" means: (a) for the calendar year that begins on January 1, 2015, $252,126; or (b) for each calendar year after the calendar year that begins on January 1, 2015, the amount of the adjusted taxable value limit for the previous year plus an amount calculated by multiplying the amount of the adjusted taxable value limit for the previous year by the actual percent change in the consumer price index during the previous calendar year.

(a) for the calendar year that begins on January 1, 2015, $252,126; or

(b) for each calendar year after the calendar year that begins on January 1, 2015, the amount of the adjusted taxable value limit for the previous year plus an amount calculated by multiplying the amount of the adjusted taxable value limit for the previous year by the actual percent change in the consumer price index during the previous calendar year.

(4) "Consumer price index" means the same as that term is described in Section 1(f)(4), Internal Revenue Code, and defined in Section 1(f)(5), Internal Revenue Code.

(5) "Deceased veteran with a disability" means a deceased individual who was a veteran with a disability at the time the individual died.

(6) "Military entity" means: (a) the United States Department of Veterans Affairs; (b) an active component of the United States Armed Forces; or (c) a reserve component of the United States Armed Forces.

(a) the United States Department of Veterans Affairs;

(b) an active component of the United States Armed Forces; or

(c) a reserve component of the United States Armed Forces.

(7) "Primary residence" includes the residence of a individual who does not reside in the residence if the individual: (a) does not reside in the residence because the individual is admitted as an inpatient at a health care facility as defined in Section 26-55-102; and (b) otherwise meets the requirements of this part.

(a) does not reside in the residence because the individual is admitted as an inpatient at a health care facility as defined in Section 26-55-102; and

(b) otherwise meets the requirements of this part.

(8) "Qualifying active duty military service" means at least 200 days, regardless of whether consecutive, in any continuous 365-day period of active duty military service outside the state in an active component of the United States Armed Forces or a reserve component of the United States Armed Forces, if the days of active duty military service: (a) were completed in the year before an individual applies for an exemption described in Section 59-2-1902; and (b) have not previously been counted as qualifying active duty military service for purposes of qualifying for an exemption described in Section 59-2-1902 or applying for the exemption described in Section 59-2-1902.

(a) were completed in the year before an individual applies for an exemption described in Section 59-2-1902; and

(b) have not previously been counted as qualifying active duty military service for purposes of qualifying for an exemption described in Section 59-2-1902 or applying for the exemption described in Section 59-2-1902.

(9) "Statement of disability" means the statement of disability described in Section 59-2-1904.

(10) "Reserve component of the United States Armed Forces" means the same as that term is defined in Section 59-10-1027.

(11) "Residence" means real property where an individual resides, including: (a) a mobile home, as defined in Section 41-1a-102; or (b) a manufactured home, as defined in Section 41-1a-102.

(a) a mobile home, as defined in Section 41-1a-102; or

(b) a manufactured home, as defined in Section 41-1a-102.

(12) "Veteran claimant" means one of the following individuals who applies for an exemption described in Section 59-2-1903: (a) a veteran with a disability; (b) the unmarried surviving spouse: (i) of a deceased veteran with a disability; or (ii) a veteran who was killed in action or died in the line of duty; or (c) a minor orphan: (i) of a deceased veteran with a disability; or (ii) a veteran who was killed in action or died in the line of duty.

(a) a veteran with a disability;

(b) the unmarried surviving spouse: (i) of a deceased veteran with a disability; or (ii) a veteran who was killed in action or died in the line of duty; or

(i) of a deceased veteran with a disability; or

(ii) a veteran who was killed in action or died in the line of duty; or

(c) a minor orphan: (i) of a deceased veteran with a disability; or (ii) a veteran who was killed in action or died in the line of duty.

(i) of a deceased veteran with a disability; or

(ii) a veteran who was killed in action or died in the line of duty.

(13) "Veteran who was killed in action or died in the line of duty" means an individual who was killed in action or died in the line of duty in an active component of the United States Armed Forces or a reserve component of the United States Armed Forces, regardless of whether that individual had a disability at the time that individual was killed in action or died in the line of duty.

(14) "Veteran with a disability" means an individual with a disability who, during military training or a military conflict, acquired a disability in the line of duty in an active component of the United States Armed Forces or a reserve component of the United States Armed Forces, as determined by a military entity.