Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 345 First Substitute (2023GS)

Sponsor

Rep. Peterson, K.

Final action

Governor Signed 3/14/2023

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• defines terms;
• requires a member of a board of trustees of certain local districts to report contemplated property tax increases and certain bond issuances; and
• allows a legislative body to express the legislative body's sentiment regarding the local district's contemplated property tax increase or bond issuance.

Every vote on this bill

Bill text

LOCAL DISTRICT PROPERTY TAX AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Karen M. Peterson
Senate Sponsor: 
Lincoln Fillmore
LONG TITLE
General Description:
This bill amends and enacts provisions related to property tax increases and bond
issuances of certain local districts. 
Highlighted Provisions:
This bill:
▸ defines terms;
▸ requires a member of a board of trustees of certain local districts to report
contemplated property tax increases and certain bond issuances; and
▸ allows a legislative body to express the legislative body's sentiment regarding the
local district's contemplated property tax increase or bond issuance.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
17B-1-1003
, as last amended by Laws of Utah 2019, Chapter 255
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
17B-1-1003
 is amended to read:
17B-1-1003.
Trustee reporting requirement.
(1) As used in this section:
(a) "Appointed board of trustees" means a board of trustees of a local district that
includes a member who is appointed to the board of trustees in accordance with Section
17B-1-304
, Subsection 
17B-1-303
(5), Subsection 
17B-1-306
(5)(h), or any of the applicable
provisions in Title 17B, Chapter 2a, Provisions Applicable to Different Types of Local
Districts.
(b) (i) "Bond issuance" means an issuance of a general obligation bond without an
approving election under Section 
17B-1-1102
.
(ii) "Bond issuance" does not include the issuance of a general obligation bond to
refund a general obligation bond that was previously approved by an election.
[
(b)
] 
(c)
 "Legislative entity" means:
(i) the member's appointing authority, if the appointing authority is a legislative body;
or
(ii) the member's nominating entity, if the appointing authority is not a legislative body.
[
(c)
] 
(d)
 (i) "Member" means an individual who is appointed to a board of trustees for a
local district in accordance with Section 
17B-1-304
, Subsection 
17B-1-303
(5), Subsection
17B-1-306
(5)(h), or any of the applicable provisions in Title 17B, Chapter 2a, Provisions
Applicable to Different Types of Local Districts.
(ii) "Member" includes a member of the board of trustees who holds an elected
position with a municipality, county, or another local district that is partially or completely
included within the boundaries of the local district.
[
(d)
] 
(e)
 "Nominating entity" means the legislative body that submits nominees for
appointment to the board of trustees to an appointing authority.
[
(e)
] 
(f) (i)
 "Property tax increase" means a property tax levy that exceeds the certified
tax rate for the taxable year.
(ii) "Property tax increase" does not include a property tax levy for a general obligation
bond authorized in accordance with an election under Section 
17B-1-1102
.
(2) (a) If a local district board of trustees adopts a tentative budget that includes a
property tax increase 
or bond issuance
, each member shall report to the member's legislative
entity on the property tax increase 
or bond issuance
.
(b) (i) The local district shall request that each of the legislative entities that appoint or
nominate a member to the local district's board of trustees hear the report required by
Subsection (2)(a) at a public meeting of each legislative entity.
(ii) The request to make a report may be made by:
(A) the member appointed or nominated by the legislative entity; or
(B) another member of the board of trustees.
(c) The member appointed or nominated by the legislative entity shall make the report
required by Subsection (2)(a) at a public meeting that:
(i) complies with Title 52, Chapter 4, Open and Public Meetings Act;
(ii) includes the report as a separate agenda item; and
(iii) is held within 40 days after the day on which the legislative entity receives a
request to hear the report.
(d) (i) If the legislative entity does not have a scheduled meeting within 40 days after
the day on which the legislative entity receives a request to hear the report required by
Subsection (2)(a), the legislative entity shall schedule a meeting for that purpose.
(ii) If the legislative entity fails to hear the report at a public meeting that meets the
criteria described in Subsection (2)(c), the trustee reporting requirements under this section
shall be considered satisfied.
(3) (a) A report on a 
contemplated
 property tax increase 
or bond issuance
 at a
legislative entity's public meeting 
under Subsection (2)(c)
 shall include:
(i) a statement that the local district intends to levy a property tax at a rate that exceeds
the certified tax rate for the taxable year;
(ii) the dollar amount of and purpose for additional ad valorem tax revenue that would
be generated by the proposed increase in the certified tax rate;
(iii) the approximate percentage increase in ad valorem tax revenue for the local
district based on the proposed property tax increase; and
(iv) any other information requested by the legislative entity.
(b) A report on a bond issuance at a legislative entity's public meeting under
Subsection (2)(c) shall include an explanation, as applicable, of:
(i) the property tax impact, if any, of the bond issuance;
(ii) the expected debt service related to the bond issuance;
(iii) the purpose, remaining principal balance, and maturity date of any outstanding
bonds of the issuer;
(iv) the funds other than property taxes available to pay debt service related to the bond
issuance;
(v) the schedule of proposed expenditures of bond proceeds;
(vi) property values;
(vii) any additional considerations that the appointed board of trustees determines may
be useful to explain the impact to citizens resulting from the bond issuance; and
(viii) any other information requested by the legislative entity.
[
(b)
] 
(c)
 [
The
] 
At a meeting under Subsection (2)(c), the
 legislative entity shall
:
(i)
 allow time during the meeting for comment from the legislative entity and members
of the public on the property tax increase[
.
] 
or bond issuance; and
(ii) express the legislative entity's sentiment regarding the contemplated property tax
increase.
(4) (a) If more than one member is appointed to the board of trustees by the same
legislative entity, a majority of the members appointed or nominated by the legislative entity
shall be present to provide the report required by Subsection (2) and described in Subsection
(3).
(b) The chair of the board of trustees shall appoint another member of the board of
trustees to provide the report described in Subsection (3) to the legislative entity if:
(i) the member appointed or nominated by the legislative entity is unable or unwilling
to provide the report at a public meeting that meets the requirements of Subsection (3)(a); and
(ii) the absence of the member appointed or nominated by the legislative entity results
in:
(A) no member who was appointed or nominated by the legislative entity being present
to provide the report; or
(B) an inability to comply with Subsection (4)(a).
(5) A local district board of trustees may approve a property tax increase only after the
conditions of this section have been satisfied or considered satisfied for each member of the
board of trustees.