Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 21 Third Substitute (2018GS)

Sponsor

Rep. McCay, D.

Final action

Governor Signed 3/21/2018

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• modifies the calculation of the certified property tax rate by adjusting eligible new growth to account for collection rates over the previous five years;
• amends the time period in which a taxpayer or a county may apply to the State Tax Commission to appeal the valuation of property assessed by the commission;
• requires the commission to disclose, upon request, certain information regarding appeals to a nonprofit organization that represents counties;
• prohibits the nonprofit organization from sharing the appeal information with exceptions; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

CHANGES TO PROPERTY TAX
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Daniel McCay
Senate Sponsor: 
Curtis S. Bramble
LONG TITLE
General Description:
This bill modifies property tax provisions.
Highlighted Provisions:
This bill:
▸ modifies the calculation of the certified property tax rate by adjusting eligible new
growth to account for collection rates over the previous five years;
▸ amends the time period in which a taxpayer or a county may apply to the State Tax
Commission to appeal the valuation of property assessed by the commission;
▸ requires the commission to disclose, upon request, certain information regarding
appeals to a nonprofit organization that represents counties;
▸ prohibits the nonprofit organization from sharing the appeal information with
exceptions; and
▸ makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-1-404
, as last amended by Laws of Utah 2011, Chapter 289
59-2-913
, as last amended by Laws of Utah 2016, Chapters 350 and 367
59-2-924
, as last amended by Laws of Utah 2017, Chapter 390
59-2-1007
, as last amended by Laws of Utah 2015, Chapter 139
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-1-404
 is amended to read:
59-1-404.
Definitions -- Confidentiality of commercial information obtained from
a property taxpayer or derived from the commercial information -- Rulemaking
authority -- Exceptions -- Written explanation -- Signature requirements -- Retention of
signed explanation by employer -- Penalty.
(1) As used in this section:
(a) "Appraiser" means an individual who holds an appraiser's certificate or license
issued by the Division of Real Estate under Title 61, Chapter 2g, Real Estate Appraiser
Licensing and Certification Act and includes an individual associated with an appraiser who
assists the appraiser in preparing an appraisal.
(b) "Appraisal" is as defined in Section 
61-2g-102
.
(c) (i) "Commercial information" means:
(A) information of a commercial nature obtained from a property taxpayer regarding
the property taxpayer's property; or
(B) information derived from the information described in this Subsection (1)(c)(i).
(ii) (A) "Commercial information" does not include information regarding a property
taxpayer's property if the information is intended for public use.
(B) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for
purposes of Subsection (1)(c)(ii)(A), the commission may by rule prescribe the circumstances
under which information is intended for public use.
(d) "Consultation service" is as defined in Section 
61-2g-102
.
(e) "Locally assessed property" means property that is assessed by a county assessor in
accordance with Chapter 2, Part 3, County Assessment.
(f) "Property taxpayer" means a person that:
(i) is a property owner; or
(ii) has in effect a contract with a property owner to:
(A) make filings on behalf of the property owner;
(B) process appeals on behalf of the property owner; or
(C) pay a tax under Chapter 2, Property Tax Act, on the property owner's property.
(g) "Property taxpayer's property" means property with respect to which a property
taxpayer:
(i) owns the property;
(ii) makes filings relating to the property;
(iii) processes appeals relating to the property; or
(iv) pays a tax under Chapter 2, Property Tax Act, on the property.
(h) "Protected commercial information" means commercial information that:
(i) identifies a specific property taxpayer; or
(ii) would reasonably lead to the identity of a specific property taxpayer.
(2) An individual listed under Subsection 
59-1-403
(1)(a) may not disclose commercial
information:
(a) obtained in the course of performing any duty that the individual listed under
Subsection 
59-1-403
(1)(a) performs under Chapter 2, Property Tax Act; or
(b) relating to an action or proceeding:
(i) with respect to a tax imposed on property in accordance with Chapter 2, Property
Tax Act; and
(ii) that is filed in accordance with:
(A) this chapter;
(B) Chapter 2, Property Tax Act; or
(C) this chapter and Chapter 2, Property Tax Act.
(3) (a) Notwithstanding Subsection (2) and subject to Subsection (3)[
(b)
]
(c)
, an
individual listed under Subsection 
59-1-403
(1)(a) may disclose the following information:
(i) the assessed value of property;
(ii) the tax rate imposed on property;
(iii) a legal description of property;
(iv) the physical description or characteristics of property, including a street address or
parcel number for the property;
(v) the square footage or acreage of property;
(vi) the square footage of improvements on property;
(vii) the name of a property taxpayer;
(viii) the mailing address of a property taxpayer;
(ix) the amount of a property tax:
(A) assessed on property;
(B) due on property;
(C) collected on property;
(D) abated on property; or
(E) deferred on property;
(x) the amount of the following relating to property taxes due on property:
(A) interest;
(B) costs; or
(C) other charges;
(xi) the tax status of property, including:
(A) an exemption;
(B) a property classification;
(C) a bankruptcy filing; or
(D) whether the property is the subject of an action or proceeding under this title;
(xii) information relating to a tax sale of property; or
(xiii) information relating to single-family residential property.
(b) Notwithstanding Subsection (2) and subject to Subsection (3)(c), an individual
listed under Subsection 
59-1-403
(1)(a) shall disclose, upon request, the information described
in Subsection 
59-2-1007
(9).
[
(b)
] 
(c)
 (i) Subject to Subsection (3)[
(b)
]
(c)
(ii), a person may receive the information
described in Subsection (3)(a) 
or (b)
 in written format.
(ii) The following may charge a reasonable fee to cover the actual cost of providing the
information described in Subsection (3)(a) 
or (b)
 in written format:
(A) the commission;
(B) a county;
(C) a city; or
(D) a town.
(4) (a) Notwithstanding Subsection (2) and except as provided in Subsection (4)(c), an
individual listed under Subsection 
59-1-403
(1)(a) shall disclose commercial information:
(i) in accordance with judicial order;
(ii) on behalf of the commission in any action or proceeding:
(A) under this title;
(B) under another law under which a property taxpayer is required to disclose
commercial information; or
(C) to which the commission is a party;
(iii) on behalf of any party to any action or proceeding under this title if the commercial
information is directly involved in the action or proceeding; or
(iv) if the requirements of Subsection (4)(b) are met, that is:
(A) relevant to an action or proceeding:
(I) filed in accordance with this title; and
(II) involving property; or
(B) in preparation for an action or proceeding involving property.
(b) Commercial information shall be disclosed in accordance with Subsection
(4)(a)(iv):
(i) if the commercial information is obtained from:
(A) a real estate agent if the real estate agent is not a property taxpayer of the property
that is the subject of the action or proceeding;
(B) an appraiser if the appraiser:
(I) is not a property taxpayer of the property that is the subject of the action or
proceeding; and
(II) did not receive the commercial information pursuant to Subsection (8);
(C) a property manager if the property manager is not a property taxpayer of the
property that is the subject of the action or proceeding; or
(D) a property taxpayer other than a property taxpayer of the property that is the subject
of the action or proceeding;
(ii) regardless of whether the commercial information is disclosed in more than one
action or proceeding; and
(iii) (A) if a county board of equalization conducts the action or proceeding, the county
board of equalization takes action to provide that any commercial information disclosed during
the action or proceeding may not be disclosed by any person conducting or participating in the
action or proceeding except as specifically allowed by this section;
(B) if the commission conducts the action or proceeding, the commission enters a
protective order or, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking
Act, makes rules specifying that any commercial information disclosed during the action or
proceeding may not be disclosed by any person conducting or participating in the action or
proceeding except as specifically allowed by this section; or
(C) if a court of competent jurisdiction conducts the action or proceeding, the court
enters a protective order specifying that any commercial information disclosed during the
action or proceeding may not be disclosed by any person conducting or participating in the
action or proceeding except as specifically allowed by this section.
(c) Notwithstanding Subsection (4)(a), a court may require the production of, and may
admit in evidence, commercial information that is specifically pertinent to the action or
proceeding.
(5) Notwithstanding Subsection (2), this section does not prohibit:
(a) the following from receiving a copy of any commercial information relating to the
basis for assessing a tax that is charged to a property taxpayer:
(i) the property taxpayer;
(ii) a duly authorized representative of the property taxpayer;
(iii) a person that has in effect a contract with the property taxpayer to:
(A) make filings on behalf of the property taxpayer;
(B) process appeals on behalf of the property taxpayer; or
(C) pay a tax under Chapter 2, Property Tax Act, on the property taxpayer's property;
(iv) a property taxpayer that purchases property from another property taxpayer; or
(v) a person that the property taxpayer designates in writing as being authorized to
receive the commercial information;
(b) the publication of statistics as long as the statistics are classified to prevent the
identification of a particular property taxpayer's commercial information; or
(c) the inspection by the attorney general or other legal representative of the state or a
legal representative of a political subdivision of the state of the commercial information of a
property taxpayer:
(i) that brings action to set aside or review a tax or property valuation based on the
commercial information;
(ii) against which an action or proceeding is contemplated or has been instituted under
this title; or
(iii) against which the state or a political subdivision of the state has an unsatisfied
money judgment.
(6) Notwithstanding Subsection (2), in accordance with Title 63G, Chapter 3, Utah
Administrative Rulemaking Act, the commission may by rule establish standards authorizing
an individual listed under Subsection 
59-1-403
(1)(a) to disclose commercial information:
(a) (i) in a published decision; or
(ii) in carrying out official duties; and
(b) if that individual listed under Subsection 
59-1-403
(1)(a) consults with the property
taxpayer that provided the commercial information.
(7) Notwithstanding Subsection (2):
(a) an individual listed under Subsection 
59-1-403
(1)(a) may share commercial
information with the following:
(i) another individual listed in Subsection 
59-1-403
(1)(a)(i) or (ii); or
(ii) a representative, agent, clerk, or other officer or employee of a county as required
to fulfill an obligation created by Chapter 2, Property Tax Act;
(b) an individual listed under Subsection 
59-1-403
(1)(a) may perform the following to
fulfill an obligation created by Chapter 2, Property Tax Act:
(i) publish notice;
(ii) provide notice; or
(iii) file a lien; or
(c) the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah
Administrative Rulemaking Act, share commercial information gathered from returns and other
written statements with the federal government, any other state, any of the political
subdivisions of another state, or any political subdivision of this state, if these political
subdivisions or the federal government grant substantially similar privileges to this state.
(8) Notwithstanding Subsection (2):
(a) subject to the limitations in this section, an individual described in Subsection
59-1-403
(1)(a) may share the following commercial information with an appraiser:
(i) the sales price of locally assessed property and the related financing terms;
(ii) capitalization rates and related rates and ratios related to the valuation of locally
assessed property; and
(iii) income and expense information related to the valuation of locally assessed
property; and
(b) except as provided in Subsection (4), an appraiser who receives commercial
information:
(i) may disclose the commercial information:
(A) to an individual described in Subsection 
59-1-403
(1)(a);
(B) to an appraiser;
(C) in an appraisal if protected commercial information is removed to protect its
confidential nature; or
(D) in performing a consultation service if protected commercial information is not
disclosed; and
(ii) may not use the commercial information:
(A) for a purpose other than to prepare an appraisal or perform a consultation service;
or
(B) for a purpose intended to be, or which could reasonably be foreseen to be,
anti-competitive to a property taxpayer.
(9) (a) The commission shall:
(i) prepare a written explanation of this section; and
(ii) make the written explanation described in Subsection (9)(a)(i) available to the
public.
(b) An employer of a person described in Subsection 
59-1-403
(1)(a) shall:
(i) provide the written explanation described in Subsection (9)(a)(i) to each person
described in Subsection 
59-1-403
(1)(a) who is reasonably likely to receive commercial
information;
(ii) require each person who receives a written explanation in accordance with
Subsection (9)(b)(i) to:
(A) read the written explanation; and
(B) sign the written explanation; and
(iii) retain each written explanation that is signed in accordance with Subsection
(9)(b)(ii) for a time period:
(A) beginning on the day on which a person signs the written explanation in
accordance with Subsection (9)(b)(ii); and
(B) ending six years after the day on which the employment of the person described in
Subsection (9)(b)(iii)(A) by the employer terminates.
(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission shall by rule define "employer."
(10) (a) An individual described in Subsection (1)(a) or 
59-1-403
(1)(a), or an
individual that violates a protective order or similar limitation entered pursuant to Subsection
(4)(b)(iii), is guilty of a class A misdemeanor if that person:
(i) intentionally discloses commercial information in violation of this section; and
(ii) knows that the disclosure described in Subsection (10)(a)(i) is prohibited by this
section.
(b) If the individual described in Subsection (10)(a) is an officer or employee of the
state or a county and is convicted of violating this section, the individual shall be dismissed
from office and be disqualified from holding public office in this state for a period of five years
thereafter.
(c) If the individual described in Subsection (10)(a) is an appraiser, the appraiser shall
forfeit any certification or license received under Title 61, Chapter 2g, Real Estate Appraiser
Licensing and Certification Act, for a period of five years.
(d) If the individual described in Subsection (10)(a) is an individual associated with an
appraiser who assists the appraiser in preparing appraisals, the individual shall be prohibited
from becoming licensed or certified under Title 61, Chapter 2g, Real Estate Appraiser
Licensing and Certification Act, for a period of five years.
Section 2. Section 
59-2-913
 is amended to read:
59-2-913.
Definitions -- Statement of amount and purpose of levy -- Contents of
statement -- Filing with county auditor -- Transmittal to commission -- Calculations for
establishing tax levies -- Format of statement.
(1) As used in this section, "budgeted property tax revenues" does not include property
tax revenue received by a taxing entity from personal property that is:
(a) assessed by a county assessor in accordance with Part 3, County Assessment; and
(b) semiconductor manufacturing equipment.
(2) (a) The legislative body of each taxing entity shall file a statement as provided in
this section with the county auditor of the county in which the taxing entity is located.
(b) The auditor shall annually transmit the statement to the commission:
(i) before June 22; or
(ii) with the approval of the commission, on a subsequent date prior to the date
required by Section 
59-2-1317
 for the county treasurer to provide the notice under Section
59-2-1317
.
(c) The statement shall contain the amount and purpose of each levy fixed by the
legislative body of the taxing entity.
(3) For purposes of establishing the levy set for each of a taxing entity's applicable
funds, the legislative body of the taxing entity shall calculate an amount determined by dividing
the budgeted property tax revenues, specified in a budget that has been adopted and approved
prior to setting the levy, by the amount calculated under Subsections 
59-2-924
(4)(b)(i) through
[
(iii)
] 
(iv)
.
(4) The format of the statement under this section shall:
(a) be determined by the commission; and
(b) cite any applicable statutory provisions that:
(i) require a specific levy; or
(ii) limit the property tax levy for any taxing entity.
(5) The commission may require certification that the information submitted on a
statement under this section is true and correct.
Section 3. Section 
59-2-924
 is amended to read:
59-2-924.
Definitions -- Report of valuation of property to county auditor and
commission -- Transmittal by auditor to governing bodies -- Calculation of certified tax
rate -- Rulemaking authority -- Adoption of tentative budget -- Notice provided by the
commission.
(1) As used in this section:
(a) (i) "Ad valorem property tax revenue" means revenue collected in accordance with
this chapter.
(ii) "Ad valorem property tax revenue" does not include:
(A) interest;
(B) penalties;
(C) collections from redemptions; or
(D) revenue received by a taxing entity from personal property that is semiconductor
manufacturing equipment assessed by a county assessor in accordance with Part 3, County
Assessment.
(b) (i) "Aggregate taxable value of all property taxed" means:
(A) the aggregate taxable value of all real property a county assessor assesses in
accordance with Part 3, County Assessment, for the current year;
(B) the aggregate taxable value of all real and personal property the commission
assesses in accordance with Part 2, Assessment of Property, for the current year; and
(C) the aggregate year end taxable value of all personal property a county assessor
assesses in accordance with Part 3, County Assessment, contained on the prior year's tax rolls
of the taxing entity.
(ii) "Aggregate taxable value of all property taxed" does not include the aggregate year
end taxable value of personal property that is:
(A) semiconductor manufacturing equipment assessed by a county assessor in
accordance with Part 3, County Assessment; and
(B) contained on the prior year's tax rolls of the taxing entity.
(c) "Centrally assessed benchmark value" means an amount equal to the highest year
end taxable value of real and personal property the commission assesses in accordance with
Part 2, Assessment of Property, for a previous calendar year that begins on or after January 1,
2015, adjusted for taxable value attributable to:
(i) an annexation to a taxing entity; or
(ii) an incorrect allocation of taxable value of real or personal property the commission
assesses in accordance with Part 2, Assessment of Property. 
(d) (i) "Centrally assessed new growth" means the greater of:
(A) zero; or
(B) the amount calculated by subtracting the centrally assessed benchmark value
adjusted for prior year end incremental value from the taxable value of real and personal
property the commission assesses in accordance with Part 2, Assessment of Property, for the
current year, adjusted for current year incremental value.
(ii) "Centrally assessed new growth" does not include a change in value as a result of a
change in the method of apportioning the value prescribed by the Legislature, a court, or the
commission in an administrative rule or administrative order.
(e) "Certified tax rate" means a tax rate that will provide the same ad valorem property
tax revenue for a taxing entity as was budgeted by that taxing entity for the prior year.
(f) "Eligible new growth" means the greater of:
(i) zero; or
(ii) the sum of:
(A) locally assessed new growth;
(B) centrally assessed new growth; and
(C) project area new growth.
(g) "Incremental value" means the same as that term is defined in Section 
17C-1-102
.
(h) (i) "Locally assessed new growth" means the greater of:
(A) zero; or
(B) the amount calculated by subtracting the year end taxable value of real property the
county assessor assesses in accordance with Part 3, County Assessment, for the previous year,
adjusted for prior year end incremental value from the taxable value of real property the county
assessor assesses in accordance with Part 3, County Assessment, for the current year, adjusted
for current year incremental value.
(ii) "Locally assessed new growth" does not include a change in:
(A) value as a result of factoring in accordance with Section 
59-2-704
, reappraisal, or
another adjustment;
(B) assessed value based on whether a property is allowed a residential exemption for a
primary residence under Section 
59-2-103
;
(C) assessed value based on whether a property is assessed under Part 5, Farmland
Assessment Act; or
(D) assessed value based on whether a property is assessed under Part 17, Urban
Farming Assessment Act.
(i) "Project area" means the same as that term is defined in Section 
17C-1-102
.
(j) "Project area new growth" means an amount equal to the incremental value that is
no longer provided to an agency as tax increment.
(2) Before June 1 of each year, the county assessor of each county shall deliver to the
county auditor and the commission the following statements:
(a) a statement containing the aggregate valuation of all taxable real property a county
assessor assesses in accordance with Part 3, County Assessment, for each taxing entity; and
(b) a statement containing the taxable value of all personal property a county assessor
assesses in accordance with Part 3, County Assessment, from the prior year end values.
(3) The county auditor shall, on or before June 8, transmit to the governing body of
each taxing entity:
(a) the statements described in Subsections (2)(a) and (b);
(b) an estimate of the revenue from personal property;
(c) the certified tax rate; and
(d) all forms necessary to submit a tax levy request.
(4) (a) Except as otherwise provided in this section, the certified tax rate shall be
calculated by dividing the ad valorem property tax revenue that a taxing entity budgeted for the
prior year by the amount calculated under Subsection (4)(b).
(b) For purposes of Subsection (4)(a), the legislative body of a taxing entity shall
calculate an amount as follows:
(i) calculate for the taxing entity the difference between:
(A) the aggregate taxable value of all property taxed; and
(B) any adjustments for current year incremental value;
(ii) after making the calculation required by Subsection (4)(b)(i), calculate an amount
determined by increasing or decreasing the amount calculated under Subsection (4)(b)(i) by the
average of the percentage net change in the value of taxable property for the equalization
period for the three calendar years immediately preceding the current calendar year;
(iii) after making the calculation required by Subsection (4)(b)(ii), calculate the product
of:
(A) the amount calculated under Subsection (4)(b)(ii); and
(B) the percentage of property taxes collected for the five calendar years immediately
preceding the current calendar year; and
(iv) after making the calculation required by Subsection (4)(b)(iii), calculate an amount
determined by
:
(A) multiplying the percentage of property taxes collected for the five calendar years
immediately preceding the current calendar year by eligible new growth; and
(B)
 subtracting [
eligible new growth
] 
the amount calculated under Subsection
(4)(b)(iv)(A)
 from the amount calculated under Subsection (4)(b)(iii).
(5) A certified tax rate for a taxing entity described in this Subsection (5) shall be
calculated as follows:
(a) except as provided in Subsection (5)(b), for a new taxing entity, the certified tax
rate is zero;
(b) for a municipality incorporated on or after July 1, 1996, the certified tax rate is:
(i) in a county of the first, second, or third class, the levy imposed for municipal-type
services under Sections 
17-34-1
 and 
17-36-9
; and
(ii) in a county of the fourth, fifth, or sixth class, the levy imposed for general county
purposes and such other levies imposed solely for the municipal-type services identified in
Section 
17-34-1
 and Subsection 
17-36-3
(22); and
(c) for debt service voted on by the public, the certified tax rate is the actual levy
imposed by that section, except that a certified tax rate for the following levies shall be
calculated in accordance with Section 
59-2-913
 and this section:
(i) a school levy provided for under Section 
53A-16-113
, 
53A-17a-133
, or
53A-17a-164
; and
(ii) a levy to pay for the costs of state legislative mandates or judicial or administrative
orders under Section 
59-2-1602
.
(6) (a) A judgment levy imposed under Section 
59-2-1328
 or 
59-2-1330
 may be
imposed at a rate that is sufficient to generate only the revenue required to satisfy one or more
eligible judgments.
(b) The ad valorem property tax revenue generated by a judgment levy described in
Subsection (6)(a) may not be considered in establishing a taxing entity's aggregate certified tax
rate.
(7) (a) For the purpose of calculating the certified tax rate, the county auditor shall use:
(i) the taxable value of real property:
(A) the county assessor assesses in accordance with Part 3, County Assessment; and
(B) contained on the assessment roll;
(ii) the year end taxable value of personal property:
(A) a county assessor assesses in accordance with Part 3, County Assessment; and
(B) contained on the prior year's assessment roll; and
(iii) the taxable value of real and personal property the commission assesses in
accordance with Part 2, Assessment of Property.
(b) For purposes of Subsection (7)(a), taxable value does not include eligible new
growth.
(8) (a) On or before June 22, a taxing entity shall annually adopt a tentative budget.
(b) If a taxing entity intends to exceed the certified tax rate, the taxing entity shall
notify the county auditor of:
(i) the taxing entity's intent to exceed the certified tax rate; and
(ii) the amount by which the taxing entity proposes to exceed the certified tax rate.
(c) The county auditor shall notify property owners of any intent to levy a tax rate that
exceeds the certified tax rate in accordance with Sections 
59-2-919
 and 
59-2-919.1
.
(9) (a) Subject to Subsection (9)(d), the commission shall provide notice, through
electronic means on or before July 31, to a taxing entity and the Revenue and Taxation Interim
Committee if:
(i) the amount calculated under Subsection (9)(b) is 10% or more of the year end
taxable value of the real and personal property the commission assesses in accordance with
Part 2, Assessment of Property, for the previous year, adjusted for prior year end incremental
value; and
(ii) the amount calculated under Subsection (9)(c) is 50% or more of the total year end
taxable value of the real and personal property of a taxpayer the commission assesses in
accordance with Part 2, Assessment of Property, for the previous year.
(b) For purposes of Subsection (9)(a)(i), the commission shall calculate an amount by
subtracting the taxable value of real and personal property the commission assesses in
accordance with Part 2, Assessment of Property, for the current year, adjusted for current year
incremental value, from the year end taxable value of the real and personal property the
commission assesses in accordance with Part 2, Assessment of Property, for the previous year,
adjusted for prior year end incremental value.
(c) For purposes of Subsection (9)(a)(ii), the commission shall calculate an amount by
subtracting the total taxable value of real and personal property of a taxpayer the commission
assesses in accordance with Part 2, Assessment of Property, for the current year, from the total
year end taxable value of the real and personal property of a taxpayer the commission assesses
in accordance with Part 2, Assessment of Property, for the previous year.
(d) The notification under Subsection (9)(a) shall include a list of taxpayers that meet
the requirement under Subsection (9)(a)(ii).
Section 4. Section 
59-2-1007
 is amended to read:
59-2-1007.
Objection to assessment by commission -- Application -- Contents of
application -- Amending an application -- Information provided by the commission --
Hearings -- Appeals.
(1) (a) Subject to the other provisions of this section, if the owner of property assessed
by the commission objects to the assessment, the owner may apply to the commission for a
hearing on the objection on or before the later of:
(i) [
June
] 
August
 1; or
(ii) [
] 
 days after the [
date
] 
day on which
 the commission mails the notice of
assessment in accordance with Section 
59-2-201
.
(b) The commission shall allow an owner that meets the requirements of Subsection
(1)(a) to be a party at a hearing under this section.
(2) Subject to the other provisions of this section, a county that objects to the
assessment of property assessed by the commission may apply to the commission for a hearing
on the objection:
(a) for an assessment with respect to which the owner has applied to the commission
for a hearing on the objection under Subsection (1), if the county applies to the commission to
become a party to the hearing on the objection no later than [
] 
 days after the [
date
] 
day on
which
 the owner applied to the commission for the hearing on the objection; or
(b) for an assessment with respect to which the owner has not applied to the
commission for a hearing on the objection under Subsection (1), if the county:
(i) reasonably believes that the commission should have assessed the property for the
current calendar year at a fair market value that is at least the lesser of an amount that is:
(A) 50% greater than the value at which the commission is assessing the property for
the current calendar year; or
(B) 50% greater than the value at which the commission assessed the property for the
prior calendar year; and
(ii) applies to the commission for a hearing on the objection no later than [
] 
 days
after the last day on which the owner could have applied to the commission for a hearing on the
objection under Subsection (1).
(3) Before a county may apply to the commission for a hearing under this section on an
objection to an assessment, a majority of the members of the county legislative body shall
approve filing an application under this section.
(4) (a) The commission shall allow a county that meets the requirements of
Subsections (2) and (3) to be a party at a hearing under this section.
(b) The commission shall allow an owner to be a party at a hearing under this section
on an objection to an assessment a county files in accordance with Subsection (2)(b).
(5) An owner or a county shall include in an application under this section:
(a) a written statement:
(i) setting forth the known facts and legal basis supporting a different fair market value
than the value assessed by the commission; and
(ii) for an assessment described in Subsection (2)(b), establishing the county's
reasonable belief that the commission should have assessed the property for the current
calendar year at a fair market value that is at least the lesser of an amount that is:
(A) 50% greater than the value at which the commission is assessing the property for
the current calendar year; or
(B) 50% greater than the value at which the commission assessed the property for the
prior calendar year; and
(b) the owner's or county's estimate of the fair market value of the property.
(6) (a) Except as provided in Subsection (6)(b), an [
owner's or a county's
] 
owner or a
county assessor may amend an
 estimate on an application under this section of the fair market
value of the property [
may be amended
] prior to the hearing as provided by rule.
(b) A county may not amend the fair market value of property under this Subsection (6)
to equal an amount that is less than the lesser of:
(i) the value at which the commission is assessing the property for the current calendar
year plus 50%; or
(ii) the value at which the commission assessed the property for the prior calendar year
plus 50%.
(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may make rules governing the procedures for amending an estimate of fair market
value under this Subsection (6).
(7) In applying to the commission for a hearing on an objection under this section:
(a) a county may estimate the fair market value of the property using a valuation
methodology the county considers to be appropriate, regardless of:
(i) the valuation methodology used previously in valuing the property; or
(ii) the valuation methodology an owner asserts; and
(b) an owner may estimate the fair market value of the property using a valuation
methodology the owner considers to be appropriate, regardless of:
(i) the valuation methodology used previously in valuing the property; or
(ii) the valuation methodology a county asserts.
(8) (a) An owner who applies to the commission for a hearing in accordance with
Subsection (1) shall, for the property for which the owner objects to the commission's
assessment, file a copy of the application with the county auditor of each county in which the
property is located.
(b) A county auditor who receives a copy of an application in accordance with
Subsection (8)(a) shall provide a copy of the application to the county:
(i) assessor;
(ii) attorney;
(iii) legislative body; and
(iv) treasurer.
(9) (a) Upon request, the commission shall provide to a nonprofit organization that
represents counties in the state the following information regarding an appeal filed under this
section:
(i) the name of the property owner filing the appeal;
(ii) each year at issue in the appeal;
(iii) the value assessed by the commission for the property that is the subject of the
appeal; and
(iv) the owner's estimate of value for the property that is the subject of the appeal as
submitted under Subsection (5)(b).
(b) (i) Except as provided in Subsection (9)(b)(ii), a nonprofit organization may not
disclose the information described in Subsection (9)(a)(iv).
(ii) A nonprofit organization may disclose information described in Subsection
(9)(a)(iv) to an individual listed under Subsection 
59-1-403
(1)(a).
[
(9)
] 
(10)
 (a) On or before [
August 1
] 
November 15
, the commission shall conduct a
scheduling conference with all parties to a hearing under this section.
(b) At the scheduling conference under Subsection [
(9)
] 
(10)
(a), the commission shall
establish dates for:
(i) the completion of discovery;
(ii) the filing of prehearing motions; and
(iii) conducting a hearing on the objection to the assessment.
[
(10)
] 
(11)
 (a) The commission shall issue a written decision no later than 120 days
after the later of the [
date
] 
day on which
:
(i) the 
commission completes the
 hearing under this section [
is completed
]; or
(ii) 
the parties submit
 all posthearing briefs [
are submitted
].
(b) If the commission does not issue a written decision on an objection to an
assessment under this section within a two-year period after the date an application under this
section is filed, the objection is considered to be denied, unless the parties stipulate to a
different time period for resolving the objection.
(c) A party may appeal to the district court in accordance with Section 
59-1-601
 within
30 days after the [
date
] 
day on which
 an objection is considered to be denied.
[
(11)
] 
(12)
 At the hearing on an objection under this section, the commission may
increase, lower, or sustain the assessment if:
(a) the commission finds an error in the assessment; or
(b) the commission determines that increasing, lowering, or sustaining the assessment
is necessary to equalize the assessment with other similarly assessed property.
[
(12)
] 
(13)
 (a) The commission shall send notice of a commission action under
Subsection [
(11)
] 
(12)
 to a county auditor if:
(i) the commission proposes to adjust an assessment the commission made in
accordance with Section 
59-2-201
;
(ii) the county's tax revenues may be affected by the commission's decision; and
(iii) the county is not a party to the hearing under this section.
(b) The written notice described in Subsection [
(12)
] 
(13)
(a):
(i) may be [
transmitted
] 
sent
 by:
(A) any form of electronic communication;
(B) first class mail; or
(C) private carrier; and
(ii) shall request the county to show good cause why the commission should not adjust
the assessment by requesting the county to provide to the commission a written statement
setting forth the known facts and legal basis for not adjusting the assessment within 30 days
[
from the date of
] 
after the day on which the commission sends
 the written notice.
(c) If a county provides a written statement described in Subsection [
(12)
] 
(13)
(b) to
the commission, the commission shall:
(i) hold a hearing or take other appropriate action to consider the good cause the county
provides in the written statement; and
(ii) issue a written decision increasing, lowering, or sustaining the assessment.
(d) If a county does not provide a written statement described in Subsection [
(12)
]
(13)
(b) to the commission within 30 days after the 
day on which the
 commission sends the
notice described in Subsection [
(12)
] 
(13)
(a), the commission shall adjust the assessment and
send a copy of the commission's written decision to the county.
[
(13)
] 
(14)
 Subsection [
(12)
] 
(13)
 does not limit the rights of a county as provided in
Subsections (2) and (4)(a).
[
(14)
] 
(15)
 (a) On or before the November 2018 interim meeting, the Revenue and
Taxation Interim Committee shall study the process for a county to object to an assessment of
property assessed by the commission.
(b) As part of the study required by Subsection [
(14)
] 
(15)
(a), the Revenue and
Taxation Interim Committee shall determine whether to draft legislation to modify the process
for a county to object to an assessment of property assessed by the commission.