Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 101 (2018GS)

Sponsor

Sen. Fillmore, L.

Final action

Governor Signed 3/19/2018

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• defines "significant adjustment";
• requires the county board of equalization to list separately a significant adjustment on an agenda for a public hearing and provide certain property information; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

TAX AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Lincoln Fillmore
House Sponsor: 
Adam Robertson
LONG TITLE
General Description:
This bill amends provisions related to property valuation adjustments made by the
county board of equalization.
Highlighted Provisions:
This bill:
▸ defines "significant adjustment";
▸ requires the county board of equalization to list separately a significant adjustment
on an agenda for a public hearing and provide certain property information; and
▸ makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-2-1004
, as last amended by Laws of Utah 2016, Chapter 98
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-1004
 is amended to read:
59-2-1004.
Appeal to county board of equalization -- Real property -- Time
period for appeal -- Public hearing requirements -- Decision of board -- Extensions
approved by commission -- Appeal to commission.
(1) (a) A taxpayer dissatisfied with the valuation or the equalization of the taxpayer's
real property may make an application to appeal by:
(i) filing the application with the county board of equalization within the time period
described in Subsection (2); or
(ii) making an application by telephone or other electronic means within the time
period described in Subsection (2) if the county legislative body passes a resolution under
Subsection (7) authorizing [
applications to be made
] 
a taxpayer to make an application
 by
telephone or other electronic means.
(b) The 
county board of equalization shall make a rule describing the
 contents of the
application [
shall be prescribed by rule of the county board of equalization
].
(2) (a) Except as provided in Subsection (2)(b)[
,
] 
and
 for purposes of Subsection (1), a
taxpayer shall make an application to appeal the valuation or the equalization of the taxpayer's
real property on or before the later of:
(i) September 15 of the current calendar year; or
(ii) the last day of a 45-day period beginning on the day on which the county auditor
provides the notice under Section 
59-2-919.1
.
(b) [
Notwithstanding Subsection (2)(a), in
] 
In
 accordance with Title 63G, Chapter 3,
Utah Administrative Rulemaking Act, the commission shall make rules providing for
circumstances under which the county board of equalization is required to accept an application
to appeal that is filed after the time period prescribed in Subsection (2)(a).
(3) The owner shall include in the application under Subsection (1)(a)(i) the owner's
estimate of the fair market value of the property and any evidence [
which
] 
that
 may indicate
that the assessed valuation of the owner's property is improperly equalized with the assessed
valuation of comparable properties.
(4) In reviewing evidence submitted to a county board of equalization by or on behalf
of an owner or a county assessor, the county board of equalization shall consider and weigh:
(a) the accuracy, reliability, and comparability of the evidence presented by the owner
or the county assessor;
(b) if submitted, the sales price of relevant property that was under contract for sale as
of the lien date but sold after the lien date;
(c) if submitted, the sales offering price of property that was offered for sale as of the
lien date but did not sell, including considering and weighing the amount of time for which,
and manner in which, the property was offered for sale; and
(d) if submitted, other evidence that is relevant to determining the fair market value of
the property.
(5) (a) The county board of equalization shall meet and hold public hearings as
[
prescribed
] 
described
 in Section 
59-2-1001
.
(b) (i) For purposes of this Subsection (5)(b), "significant adjustment" means a
proposed adjustment to the valuation of real property that:
(A) is to be made by a county board of equalization; and
(B) would result in a valuation that differs from the original assessed value by at least
20% and $1,000,000.
(ii) When a county board of equalization is going to consider a significant adjustment,
the county board of equalization shall:
(A) list the significant adjustment as a separate item on the agenda of the public
hearing at which the county board of equalization is going to consider the significant
adjustment; and
(B) for purposes of the agenda described in Subsection (5)(b)(ii)(A), provide a
description of the property for which the county board of equalization is considering a
significant adjustment.
[
(b)
] 
(c)
 The county board of equalization shall make a decision on each appeal filed in
accordance with this section within [
a 60-day period
] 
days
 after the day on which the
taxpayer makes an
 application [
is made
].
[
(c)
] 
(d)
 The commission may approve the extension of a time period provided for in
Subsection (5)(b)
 for a county board of equalization to make a decision on an appeal.
[
(d)
] 
(e)
 Unless the commission approves the extension of a time period under
Subsection (5)[
(c)
]
(d)
, if a county board of equalization fails to make a decision on an appeal
within the time period described in Subsection (5)[
(b)
]
(c)
, the county legislative body shall:
(i) list the appeal, by property owner and parcel number, on the agenda for the next
meeting [
of
] the county legislative body [
that is held
] 
holds
 after the expiration of the time
period described in Subsection (5)[
(b)
]
(c)
; and
(ii) hear the appeal at the meeting described in Subsection (5)[
(d)
]
(e)
(i).
[
(e)
] 
(f)
 The decision of the 
county
 board 
of equalization
 shall contain
:
(i)
 a determination of the valuation of the property based on fair market value[
,
]
;
 and
(ii)
 a conclusion that the fair market value is properly equalized with the assessed value
of comparable properties.
[
(f)
] 
(g)
 If no evidence is presented before the county board of equalization, [
it will be
presumed
] 
the county board of equalization shall presume
 that the equalization issue has been
met.
[
(g)
] 
(h)
 (i) If the fair market value of the property that is the subject of the appeal
deviates plus or minus 5% from the assessed value of comparable properties, the 
county board
of equalization shall adjust the
 valuation of the appealed property [
shall be adjusted
] to reflect
a value equalized with the assessed value of comparable properties.
(ii) Subject to Sections 
59-2-301.1
, 
59-2-301.2
, 
59-2-301.3
, and 
59-2-301.4
, equalized
value established under Subsection (5)[
(g)
]
(h)
(i) shall be the assessed value for property tax
purposes until the county assessor is able to evaluate and equalize the assessed value of all
comparable properties to bring [
them
] all 
comparable properties
 into conformity with full fair
market value.
(6) If any taxpayer is dissatisfied with the decision of the county board of equalization,
the taxpayer may file an appeal with the commission as [
prescribed
] 
described
 in Section
59-2-1006
.
(7) A county legislative body may pass a resolution authorizing taxpayers owing taxes
on property assessed by that county to file property tax appeals applications under this section
by telephone or other electronic means.