Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 62 (2025GS)

Sponsor

Rep. Eliason, Steve

Final action

Governor Signed 3/25/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• establishes an application deadline for the residential property tax exemption;
• modifies the contents of the residential property declaration signed by an owner of residential property;
• clarifies the circumstances under which land that is less than five acres in area may qualify for agricultural property tax assessment;
• clarifies a taxpayer's ability to appeal decisions related to tax deferral and tax abatement to the State Tax Commission;
• requires the State Tax Commission to report to the Legislature if certain rules are promulgated; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

15
59-2-103.5
59-2-503
59-2-507
59-2-924
59-2-1006
1
Property Tax Act Modifications
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Steve Eliason
Senate Sponsor: Daniel McCay
LONG TITLE
General Description:
This bill modifies provisions in the Property Tax Act.
Highlighted Provisions:
This bill:
establishes an application deadline for the residential property tax exemption;
modifies the contents of the residential property declaration signed by an owner of 
residential property;
clarifies the circumstances under which land that is less than five acres in area may 
qualify for agricultural property tax assessment;
clarifies a taxpayer's ability to appeal decisions related to tax deferral and tax abatement 
to the State Tax Commission;
requires the State Tax Commission to report to the Legislature if certain rules are 
promulgated; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill has retrospective operation.
Utah Code Sections Affected:
AMENDS:
59-2-103.5
, 
Effective 
05/07/25
Retrospective 
01/01/25
 as last amended by Laws 
of Utah 2024, Chapter 253
59-2-503
, 
Effective 
05/07/25
Retrospective 
01/01/25
 as last amended by Laws of 
Utah 2024, Chapter 89
59-2-507
, 
Effective 
05/07/25
Retrospective 
01/01/25
 as last amended by Laws of 
Utah 2015, Chapter 129
59-2-924
, 
Effective 
05/07/25
Retrospective 
01/01/25
 as last amended by Laws of 
Utah 2024, Chapter 258
59-2-1006
, 
Effective 
05/07/25
Retrospective 
01/01/25
 as last amended by Laws 
of Utah 2020, Chapter 86
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
59-2-103.5
 is amended to read:
59-2-103.5
Effective 
05/07/25
Retrospective 
01/01/25
. Procedures to 
obtain an exemption for residential property -- Procedure if property owner or property 
no longer qualifies to receive a residential exemption.
(1)
Subject to Subsections (4), (5), 
and (10)
(6), and (11)
, for residential property other 
than part-year residential property, a county legislative body may adopt an ordinance 
that requires an owner to file an application with the county board of equalization before 
the county applies a residential exemption authorized under Section 
59-2-103
 to the 
value of the residential property if:
(a)
the residential property was ineligible for the residential exemption during the 
calendar year immediately preceding the calendar year for which the owner is 
seeking to have the residential exemption applied to the value of the residential 
property;
(b)
an ownership interest in the residential property changes; or
(c)
the county board of equalization determines that there is reason to believe that the 
residential property no longer qualifies for the residential exemption.
(2)
(a)
The application described in Subsection (1):
(i)
shall be on a form the commission provides by rule and makes available to the 
counties;
(ii)
shall be signed by the owner of the residential property; and
(iii)
may not request the sales price of the residential property.
(b)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission may make rules providing the contents of the form described in 
Subsection (2)(a).
(c)
For purposes of the application described in Subsection (1), a county may not request 
information from an owner of a residential property beyond the information in the 
form provided by the commission under this Subsection (2).
(3)
(a)
Regardless of whether a county legislative body adopts an ordinance described in 
Subsection (1), before a county may apply a residential exemption to the value of 
part-year residential property, an owner of the property shall:
(i)
subject to Subsection 
(6)
, 
file the application described in Subsection (2)(a) with 
the county board of equalization; and
(ii)
include as part of the application described in Subsection (2)(a) a statement that 
certifies:
(A)
the date the part-year residential property became residential property;
(B)
that the part-year residential property will be used as residential property for 
183 or more consecutive calendar days during the calendar year for which the 
owner seeks to obtain the residential exemption; and
(C)
that the owner, or a member of the owner's household, may not claim a 
residential exemption for any property for the calendar year for which the 
owner seeks to obtain the residential exemption, other than the part-year 
residential property, or as allowed under Section 
59-2-103
 with respect to the 
primary residence or household furnishings, furniture, and equipment of the 
owner's tenant.
(b)
If an owner files an application under this Subsection (3) on or after May 1 of the 
calendar year for which the owner seeks to obtain the residential exemption, the 
county board of equalization may require the owner to pay an application fee not to 
exceed $50.
(4)
Before a county allows residential property described in Subsection 
59-2-102
(34)(b)(ii) 
a residential exemption authorized under Section 
59-2-103
, an owner of the residential 
property shall file with the county assessor a written declaration that:
(a)
states under penalty of perjury that, to the best of each owner's knowledge, upon 
completion of construction or occupancy of the residential property, the residential 
property will be used for residential purposes as a primary residence;
(b)
is signed by each owner of the residential property; and
(c)
is on a form approved by the commission.
(5)
(a)
Before a county allows residential property described in Subsection 
59-2-103
(6)(b) 
a residential exemption authorized under Section 
59-2-103
, an owner of the 
residential property shall file with the county assessor a written declaration that:
(i)
states under penalty of perjury that, to the best of each owner's knowledge, the 
residential property will be used for residential purposes as a primary residence of 
a tenant;
(ii)
is signed by each owner of the residential property; and
(iii)
is on a form approved by the commission.
(b)
(i)
(A)
In addition to the declaration, a county assessor may request from an 
owner a current lease agreement signed by the tenant.
(B)
If the lease agreement is insufficient for a county assessor to make a 
determination about eligibility for a residential exemption, a county assessor 
may request a copy of the real estate insurance policy for the property.
(C)
If the real estate insurance policy is insufficient for a county assessor to make 
a determination about eligibility for a residential exemption, a county assessor 
may request a copy of a filing from the most recent federal tax return showing 
that the owner had profit or loss from the residential property as a rental.
(ii)
A county assessor may not request information from an owner's tenant.
(6)
(a)
Except as provided in Subsection 
(6)(b)
, the county board of equalization may not 
accept from a property owner an application to receive a residential exemption 
authorized under Section 
59-2-103
 for the property owner's primary residence that is 
filed after the later of:
(i)
September 15 of the calendar year for which the property owner seeks to receive 
the residential exemption; 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)
(i)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, 
the commission may make rules providing for circumstances under which the 
county board of equalization is required to accept a property owner's application 
for a residential exemption authorized under Section 
59-2-103
 that is filed after 
the time period described in Subsection 
(6)(a)
.
(ii)
The commission shall report to the Revenue and Taxation Interim Committee on 
any rules promulgated under this Subsection 
(6)(b)
.
(6)
(7)
Except as provided in Subsection 
(7)
(8)
, if a property owner no longer qualifies to 
receive a residential exemption authorized under Section 
59-2-103
 for the property 
owner's primary residence, the property owner shall:
(a)
file a written statement with the county board of equalization of the county in which 
the property is located:
(i)
on a form provided by the county board of equalization; and
(ii)
notifying the county board of equalization that the property owner no longer 
qualifies to receive a residential exemption authorized under Section 
59-2-103
 for 
the property owner's primary residence; and
(b)
declare on the property owner's individual income tax return under Chapter 10, 
Individual Income Tax Act, for the taxable year for which the property owner no 
longer qualifies to receive a residential exemption authorized under Section 
59-2-103
for the property owner's primary residence, that the property owner no longer 
qualifies to receive a residential exemption authorized under Section 
59-2-103
 for the 
property owner's primary residence.
(7)
(8)
A property owner is not required to file a written statement or make the declaration 
described in Subsection 
(6)
(7)
 if the property owner:
(a)
changes primary residences;
(b)
qualified to receive a residential exemption authorized under Section 
59-2-103
 for 
the residence that was the property owner's former primary residence; and
(c)
qualifies to receive a residential exemption authorized under Section 
59-2-103
 for the 
residence that is the property owner's current primary residence.
(8)
(9)
Subsections (2) through 
(7)
(8)
 do not apply to qualifying exempt primary 
residential rental personal property.
(9)
(10)
(a)
Subject to Subsection 
(10)
(11)
, for the first calendar year in which a 
property owner qualifies to receive a residential exemption under Section 
59-2-103
, a 
county assessor may require the property owner to file a signed statement described 
in Section 
59-2-306
.
(b)
Subject to Subsection 
(10)
(11)
 and notwithstanding Section 
59-2-306
, for a 
calendar year after the calendar year described in Subsection 
(9)(a)
(10)(a)
 in which 
a property owner qualifies for an exemption authorized under Section 
59-2-1115
 for 
qualifying exempt primary residential rental personal property, a signed statement 
described in Section 
59-2-306
 with respect to the qualifying exempt primary 
residential rental personal property may only require the property owner to certify, 
under penalty of perjury, that the property owner qualifies for the exemption 
authorized under Section 
59-2-1115
.
(10)
(11)
(a)
After an ownership interest in residential property changes, the county 
assessor shall:
(i)
notify the owner of the residential property that the owner is required to submit a 
written declaration described in Subsection 
(10)(d)
(11)(d)
 within 90 days after 
the day on which the county assessor mails the notice under this Subsection 
(10)(a)
(11)(a)
; and
(ii)
provide the owner of the residential property with the form described in 
Subsection 
(10)(e)
(11)(e)
 to make the written declaration described in 
Subsection 
(10)(d)
(11)(d)
.
(b)
A county assessor is not required to provide a notice to an owner of residential 
property under Subsection 
(10)(a)
(11)(a)
 if the situs address of the residential 
property is the same as any one of the following:
(i)
the mailing address of the residential property owner or the tenant of the 
residential property;
(ii)
the address listed on the:
(A)
residential property owner's driver license; or
(B)
tenant of the residential property's driver license; or
(iii)
the address listed on the:
(A)
residential property owner's voter registration; or
(B)
tenant of the residential property's voter registration.
(c)
A county assessor is not required to provide a notice to an owner of residential 
property under Subsection 
(10)(a)
(11)(a)
 if:
(i)
the owner is using a post office box or rural route box located in the county where 
the residential property is located; and
(ii)
the residential property is located in a county of the fourth, fifth, or sixth class.
(d)
An owner of residential property that receives a notice described in Subsection 
(10)(a)
(11)(a)
 shall submit a written declaration to the county assessor under penalty 
of perjury certifying the information contained in the form described in Subsection 
(10)(e)
(11)(e)
.
(e)
The written declaration required by Subsection 
(10)(d)
(11)(d)
 shall be:
(i)
signed by the owner of the residential property; and
(ii)
in substantially the following form:
"Residential Property Declaration
This form must be submitted to the County Assessor's office where your new residential 
property is located within 90 days of receipt. Failure to do so will result in the county assessor 
taking action that could result in the withdrawal of the primary residential exemption from 
your residential property.
Residential Property Owner Information
Name(s):__________________________________________________
Home Phone:_______________________________________________
Work Phone:_______________________________________________
Mailing Address:____________________________________________
Residential Property Information
Physical Address:___________________________________________
Certification
1. Is this property used as a primary residential property or part-year residential 
property for you or another person?
"Part-year residential property" means owned property that is not residential property on 
January 1 of a calendar year but becomes residential property after January 1 of the calendar 
year.
Yes
 No
2. Will this primary residential property or part-year residential property be occupied 
for 183 or more consecutive calendar days by the owner or another person?
A part-year residential property occupied for 183 or more consecutive calendar days in a 
calendar year by the owner(s) or a tenant is eligible for the exemption.
Yes
No
If a property owner or a property owner's spouse claims a residential exemption under 
Utah Code Ann. 
59-2-103
 for property in this state that is the primary residence of the property 
owner or the property owner's spouse, that claim of a residential exemption 
creates a 
rebuttable presumption that
shall be considered in determining whether
 the property owner 
and the property owner's spouse have domicile in Utah for income tax purposes. 
The 
rebuttable presumption of domicile does not apply if the residential property is the primary 
residence of a tenant of the property owner or the property owner's spouse.
Signature
Under penalties of perjury, I declare to the best of my knowledge and belief, this 
declaration and accompanying pages are true, correct, and complete.
__________________(Owner signature) _____________________Date (mm/dd/yyyy)
__________________(Owner printed name)
(f) For purposes of a written declaration described in this Subsection 
(10)
(11)
, a county 
may not request information from a property owner beyond the information described in the 
form provided in Subsection 
(10)(e)
(11)(e)
.
(g) (i) If, after receiving a written declaration filed under Subsection 
(10)(d)
(11)(d)
, the 
county determines that the property has been incorrectly qualified or disqualified to receive a 
residential exemption, the county shall:
(A) redetermine the property's qualification to receive a residential exemption; and
(B) notify the claimant of the redetermination and the county's reason for the 
redetermination.
(ii) The redetermination provided in Subsection 
(10)(g)(i)(A)
(11)(g)(i)(A)
 is final unless:
(A) except as provided in Subsection 
(10)(g)(iii)
(11)(g)(iii)
, the property owner appeals 
the redetermination to the board of equalization in accordance with Subsection 
59-2-1004
(2); 
or
(B) the county determines that the property is eligible to receive a primary residential 
exemption as part-year residential property.
(iii) The board of equalization may not accept an appeal that is filed after the later of:
(A) September 15 of the current calendar year; or
(B) the last day of the 45-day period beginning on the day on which the county auditor 
provides the notice under Section 
59-2-919.1
.
(h) (i) If a residential property owner fails to file a written declaration required by 
Subsection 
(10)(d)
(11)(d)
, the county assessor shall mail to the owner of the residential 
property a notice that:
(A) the property owner failed to file a written declaration as required by Subsection 
(10)(d)
(11)(d)
; and
(B) the property owner will no longer qualify to receive the residential exemption 
authorized under Section 
59-2-103
 for the property that is the subject of the written declaration 
if the property owner does not file the written declaration required by Subsection 
(10)(d)
(11)(d)
 within 30 days after the day on which the county assessor mails the notice under this 
Subsection 
(10)(h)(i)
(11)(h)(i)
.
(ii) If a property owner fails to file a written declaration required by Subsection 
(10)(d)
(11)(d)
 after receiving the notice described in Subsection 
(10)(h)(i)
(11)(h)(i)
, the property 
owner no longer qualifies to receive the residential exemption authorized under Section 
59-2-103
 in the calendar year for the property that is the subject of the written declaration 
unless:
(A) except as provided in Subsection 
(10)(h)(iii)
(11)(h)(iii)
, the property owner appeals 
the redetermination to the board of equalization in accordance with Subsection 
59-2-1004
(2); 
or
(B) the county determines that the property is eligible to receive a primary residential 
exemption as part-year residential property.
(iii) The board of equalization may not accept an appeal that is filed after the later of:
(A) September 15 of the current calendar year; or
(B) the last day of the 45-day period beginning on the day on which the county auditor 
provides the notice under Section 
59-2-919.1
.
(iv) A property owner that is disqualified to receive the residential exemption under 
Subsection 
(10)(h)(ii)
(11)(h)(ii)
 may file an application described in Subsection (1) to 
determine whether the owner is eligible to receive the residential exemption.
(i) The requirements of this Subsection 
(10)
(11)
 do not apply to a county assessor in a 
county that 
has, for the five calendar years prior to 2019, had in place and enforced
adopts 
and enforces
 an ordinance described in Subsection (1).
Section 2, Section 
59-2-503
 is amended to read:
59-2-503
Effective 
05/07/25
Retrospective 
01/01/25
. Qualifications for 
agricultural use assessment.
(1)
For
Subject to Subsections 
(2)
 through (10), for
 general property tax purposes, land 
may be assessed on the basis of the value that the land has for agricultural use if the land:
(a)
is not less than five contiguous acres in area
, except that land may be assessed on 
the basis of the value that the land has for agricultural use:
;
(i)
if:
(A)
the land is devoted to agricultural use in conjunction with other eligible 
acreage; and
(B)
the land and the other eligible acreage described in Subsection (1)(a)(i)(A) 
have identical legal ownership; or
(ii)
as provided under Subsections (4) and (5); and
(b)
except as provided in Subsection (6) or (7):
(i)
(b)
is actively devoted to agricultural use; and
(ii)
(c)
has been actively devoted to agricultural use for at least two successive years 
immediately preceding the tax year for which the land is being assessed under this 
part.
(2)
In determining whether land is actively devoted to agricultural use, production per acre 
for a given county or area and a given type of land shall be determined by using the first 
applicable of the following:
(a)
production levels reported in the current publication of the Utah Agricultural 
Statistics;
(b)
current crop budgets developed and published by Utah State University; and
(c)
other acceptable standards of agricultural production designated by the commission 
by rule adopted in accordance with Title 63G, Chapter 3, Utah Administrative 
Rulemaking Act.
(3)
(a)
Notwithstanding Subsection 
(1)(a)
 and except as provided in Subsection 
(3)(b)
, 
land that is less than five contiguous acres in area may be assessed on the basis of the 
value that the land has for agricultural use if:
(i)
the land is devoted to agricultural use in conjunction with other eligible acreage; 
and
(ii)
the land and the other eligible acreage described in Subsection 
(3)(a)(i)
 have 
identical legal ownership.
(b)
(i)
Land on which a residence is located may not be assessed on the basis of the 
value that the land has for agricultural use under Subsection 
(3)(a)
 unless the land 
significantly contributes to overall agricultural operations.
(ii)
Land devoted to agricultural use in conjunction with land on which a residence is 
located is excluded from any determination under Subsection 
(3)(b)(i)
 as to 
whether the land on which a residence is located significantly contributes to 
overall agricultural operations.
(iii)
(A)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking 
Act, the commission may make rules prescribing the circumstances under 
which land on which a residence is located significantly contributes to overall 
agricultural operations under Subsection 
(3)(b)(i)
.
(B)
The commission shall report to the Revenue and Taxation Interim Committee 
on any rules promulgated under this Subsection (3)(b)(iii).
(3)
(4)
Land may be assessed on the basis of the land's agricultural value if the land:
(a)
is subject to the privilege tax imposed by Section 
59-4-101
;
(b)
is owned by the state or any of the state's political subdivisions; and
(c)
meets the requirements of Subsection (1).
(4)
(5)
Notwithstanding Subsection (1)(a), the commission or a county board of 
equalization may grant a waiver of the acreage limitation for land upon:
(a)
appeal by the owner; and
(b)
submission of proof that 80% or more of the owner's, purchaser's, or lessee's income 
is derived from agricultural products produced on the property in question.
(5)
(6)
Notwithstanding Subsection (1)(a), the commission or a county board of 
equalization shall grant a waiver of the acreage limitation for land upon:
(a)
appeal by the owner; and
(b)
submission of proof that:
(i)
the failure to meet the acreage requirement arose solely as a result of an 
acquisition by a public utility or a governmental entity by:
(A)
eminent domain; or
(B)
the threat or imminence of an eminent domain proceeding; and
(ii)
the land is actively devoted to agricultural use.
(6)
(7)
(a)
The commission or a county board of equalization may grant a waiver of the 
requirement that the land is actively devoted to agricultural use for the tax year for 
which the land is being assessed under this part upon:
(i)
appeal by the owner; and
(ii)
submission of proof that:
(A)
the land was assessed on the basis of agricultural use for at least two years 
immediately preceding that tax year; and
(B)
the failure to meet the agricultural production requirements for that tax year 
was due to no fault or act of the owner, purchaser, or lessee.
(b)
As used in Subsection 
(6)(a)
(7)(a)
, "fault" does not include:
(i)
intentional planting of crops or trees which, because of the maturation period, do 
not give the owner, purchaser, or lessee a reasonable opportunity to satisfy the 
production levels required for land actively devoted to agricultural use; or
(ii)
implementation of a bona fide range improvement program, crop rotation 
program, or other similar accepted cultural practices which do not give the owner, 
purchaser, or lessee a reasonable opportunity to satisfy the production levels 
required for land actively devoted to agricultural use.
(7)
(8)
Land that otherwise qualifies for assessment under this part qualifies for assessment 
under this part in the first year the land resumes being actively devoted to agricultural 
use if:
(a)
the land becomes ineligible for assessment under this part only as a result of a split 
estate mineral rights owner exercising the right to extract a mineral; and
(b)
the land qualified for assessment under this part in the year immediately preceding 
the year the land became ineligible for assessment under this part only as a result of a 
split estate mineral rights owner exercising the right to extract a mineral.
(8)
(9)
Land that otherwise qualifies under Subsection (1) to be assessed on the basis of the 
value that the land has for agricultural use does not lose that qualification by becoming 
subject to a forest stewardship plan developed under Section 
65A-8a-106
 under which 
the land is subject to a temporary period of limited use or nonuse.
(9)
(10)
(a)
Notwithstanding Subsection (1) and except as provided in Subsection 
(9)(d)
(10)(d)
, land in agricultural use that is intentionally allowed to lay fallow for one or 
more growing seasons qualifies for assessment under this part if the fallowing is 
conducted:
(i)
during periods of limited water supply;
(ii)
as part of a prudent farm management practice, including crop rotation, rotational 
grazing, or soil water management; or
(iii)
to facilitate voluntary participation in a water management or agricultural water 
optimization program.
(b)
If the owner of land assessed under this part fallows the land during any period in a 
calendar year, the owner may, on or before December 31 of the year in which the 
land is fallowed, provide to the county assessor written notice that:
(i)
identifies the land that was fallowed during any period of the year in which the 
notice is provided, including the acreage of the fallowed land;
(ii)
demonstrates how the land qualifies under Subsection 
(9)(a)
(10)(a)
; and
(iii)
specifies whether the owner intends to fallow the land during any period in the 
following calendar year, and, if so, the intended duration of the fallowing period.
(c)
(i)
If the written notice under Subsection 
(9)(b)
(10)(b)
 indicates that the owner 
intends to fallow the land during any period in the following calendar year, the 
county assessor may, within 45 days of receiving the written notice, require the 
owner to submit to the county assessor a land management plan in a form 
prescribed by the county assessor that:
(A)
identifies the owner's objectives in fallowing the land for the intended 
duration of the fallowing period;
(B)
provides adequate assurances to the county assessor that the fallowed land will 
become actively devoted to agricultural use upon the expiration of the intended 
fallowing period; and
(C)
includes any other information required by the county assessor.
(ii)
If the owner submits to the county assessor a land management plan for fallowed 
land that meets the requirements of Subsection 
(9)(c)(i)
(10)(c)(i)
, the county 
assessor may not require the owner to submit a new or additional land 
management plan for the same land within three years from the day on which the 
owner submitted the plan.
(d)
Fallowed land is withdrawn from this part if:
(i)
the county assessor determines that the land does not qualify under Subsection 
(9)(a)
(10)(a)
;
(ii)
the owner fails to return the fallowed land to active agricultural use upon the 
expiration of the intended fallowing period as specified in the written notice; or
(iii)
the owner fails to comply with the requirements of Subsection 
(9)(c)
(10)(c)
, if 
a land management plan is required.
Section 3, Section 
59-2-507
 is amended to read:
59-2-507
Effective 
05/07/25
Retrospective 
01/01/25
. Land included as 
agricultural -- Site of residence excluded -- Taxation of structures and site of residence.
(1)
(a)
Land under barns, sheds, silos, cribs, greenhouses and like structures, lakes, dams, 
ponds, streams, and irrigation ditches and like facilities is included in determining the 
total area of land actively devoted to agricultural use.
(b)
Land that is under a 
farmhouse
residence
 and land used in connection with a 
farmhouse
residence
 is excluded from the determination described in Subsection 
(1)(a)
.
(2)
The following shall be valued, assessed, and taxed using the same standards, methods, 
and procedures that apply to other taxable structures and other land in the county:
(a)
a structure, except as provided in Subsection 
(3)
, that is located on land in 
agricultural use;
(b)
a 
farmhouse
residence
 and the land on which the 
farmhouse
residence
 is located; 
and
(c)
land used in connection with a 
farmhouse
residence
.
(3)
A high tunnel, as defined in Section 
10-9a-525
, is exempt from assessment for taxation 
purposes.
Section 4, Section 
59-2-924
 is amended to read:
59-2-924
Effective 
05/07/25
Retrospective 
01/01/25
. 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)
"Adjusted tax increment" means the same as that term is defined in Section 
17C-1-102
.
(c)
(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.
(d)
"Base taxable value" means:
(i)
for an authority created under Section 
11-58-201
, the same as that term is defined 
in Section 
11-58-102
;
(ii)
for the Point of the Mountain State Land Authority created in Section 
11-59-201
, 
the same as that term is defined in Section 
11-59-207
;
(iii)
for the Utah Fairpark Area Investment and Restoration District created in Section 
11-70-201
, the same as that term is defined in Section 
11-70-101
;
(iv)
for an agency created under Section 
17C-1-201.5
, the same as that term is 
defined in Section 
17C-1-102
;
(v)
for an authority created under Section 
63H-1-201
, the same as that term is defined 
in Section 
63H-1-102
;
(vi)
for a host local government, the same as that term is defined in Section 
63N-2-502
;
(vii)
for a housing and transit reinvestment zone created under Title 63N, Chapter 3, 
Part 6, Housing and Transit Reinvestment Zone Act, a property's taxable value as 
shown upon the assessment roll last equalized during the base year, as that term is 
defined in Section 
63N-3-602
;
(viii)
for a home ownership promotion zone created under Title 10, Chapter 9a, Part 
10, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 
27a, Part 12, Home Ownership Promotion Zone for Counties, a property's taxable 
value as shown upon the assessment roll last equalized during the base year, as 
that term is defined in Section 
10-9a-1001
 or Section 
17-27a-1201
; or
(ix)
for a first home investment zone created under Title 63N, Chapter 3, Part 16, 
First Home Investment Zone Act, a property's taxable value as shown upon the 
assessment roll last equalized during the base year, as that term is defined in 
Section 
63N-3-1601
.
(e)
"Centrally assessed benchmark value" means an amount equal to the average year 
end taxable value of real and personal property the commission assesses in 
accordance with Part 2, Assessment of Property, for the previous three calendar 
years, adjusted for taxable value attributable to:
(i)
an annexation to a taxing entity;
(ii)
an incorrect allocation of taxable value of real or personal property the 
commission assesses in accordance with Part 2, Assessment of Property; or
(iii)
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.
(f)
(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.
(g)
"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.
(h)
"Community reinvestment agency" means the same as that term is defined in Section 
17C-1-102
.
(i)
"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 or hotel property new growth.
(j)
"Host local government" means the same as that term is defined in Section 
63N-2-502
.
(k)
"Hotel property" means the same as that term is defined in Section 
63N-2-502
.
(l)
"Hotel property new growth" means an amount equal to the incremental value that is 
no longer provided to a host local government as incremental property tax revenue.
(m)
"Incremental property tax revenue" means the same as that term is defined in 
Section 
63N-2-502
.
(n)
"Incremental value" means:
(i)
for an authority created under Section 
11-58-201
, the amount calculated by 
multiplying:
(A)
the difference between the taxable value and the base taxable value of the 
property that is located within a project area and on which property tax 
differential is collected; and
(B)
the number that represents the percentage of the property tax differential that 
is paid to the authority;
(ii)
for the Point of the Mountain State Land Authority created in Section 
11-59-201
, 
an amount calculated by multiplying:
(A)
the difference between the current assessed value of the property and the base 
taxable value; and
(B)
the number that represents the percentage of the property tax augmentation, as 
defined in Section 
11-59-207
, that is paid to the Point of the Mountain State 
Land Authority;
(iii)
for the Utah Fairpark Area Investment and Restoration District created in Section 
11-70-201
, the amount calculated by multiplying:
(A)
the difference between the taxable value for the current year and the base 
taxable value of the property that is located within a project area; and
(B)
the number that represents the percentage of enhanced property tax revenue, 
as defined in Section 
11-70-101
;
(iv)
for an agency created under Section 
17C-1-201.5
, the amount calculated by 
multiplying:
(A)
the difference between the taxable value and the base taxable value of the 
property located within a project area and on which tax increment is collected; 
and
(B)
the number that represents the adjusted tax increment from that project area 
that is paid to the agency;
(v)
for an authority created under Section 
63H-1-201
, the amount calculated by 
multiplying:
(A)
the difference between the taxable value and the base taxable value of the 
property located within a project area and on which property tax allocation is 
collected; and
(B)
the number that represents the percentage of the property tax allocation from 
that project area that is paid to the authority;
(vi)
for a housing and transit reinvestment zone created pursuant to Title 63N, 
Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, an amount 
calculated by multiplying:
(A)
the difference between the taxable value and the base taxable value of the 
property that is located within a housing and transit reinvestment zone and on 
which tax increment is collected; and
(B)
the number that represents the percentage of the tax increment that is paid to 
the housing and transit reinvestment zone;
(vii)
for a host local government, an amount calculated by multiplying:
(A)
the difference between the taxable value and the base taxable value of the 
hotel property on which incremental property tax revenue is collected; and
(B)
the number that represents the percentage of the incremental property tax 
revenue from that hotel property that is paid to the host local government;
(viii)
for a home ownership promotion zone created under Title 10, Chapter 9a, Part 
10, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 
27a, Part 12, Home Ownership Promotion Zone for Counties, an amount 
calculated by multiplying:
(A)
the difference between the taxable value and the base taxable value of the 
property that is located within a home ownership promotion zone and on which 
tax increment is collected; and
(B)
the number that represents the percentage of the tax increment that is paid to 
the home ownership promotion zone; or
(ix)
for a first home investment zone created pursuant to Title 63N, Chapter 3, Part 
16, First Home Investment Zone Act, an amount calculated by multiplying:
(A)
the difference between the taxable value and the base taxable value of the 
property that is located within a first home investment zone and on which tax 
increment is collected; and
(B)
the number that represents the percentage of the tax increment that is paid to 
the first home investment zone.
(o)
(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.
(p)
"Project area" means:
(i)
for an authority created under Section 
11-58-201
, the same as that term is defined 
in Section 
11-58-102
;
(ii)
for the Utah Fairpark Area Investment and Restoration District created in Section 
11-70-201
, the same as that term is defined in Section 
11-70-101
;
(iii)
for an agency created under Section 
17C-1-201.5
, the same as that term is 
defined in Section 
17C-1-102
; or
(iv)
for an authority created under Section 
63H-1-201
, the same as that term is 
defined in Section 
63H-1-102
.
(q)
"Project area new growth" means:
(i)
for an authority created under Section 
11-58-201
, an amount equal to the 
incremental value that is no longer provided to an authority as property tax 
differential;
(ii)
for the Point of the Mountain State Land Authority created in Section 
11-59-201
, 
an amount equal to the incremental value that is no longer provided to the Point of 
the Mountain State Land Authority as property tax augmentation, as defined in 
Section 
11-59-207
;
(iii)
for the Utah Fairpark Area Investment and Restoration District created in Section 
11-70-201
, an amount equal to the incremental value that is no longer provided to 
the Utah Fairpark Area Investment and Restoration District;
(iv)
for an agency created under Section 
17C-1-201.5
, an amount equal to the 
incremental value that is no longer provided to an agency as tax increment;
(v)
for an authority created under Section 
63H-1-201
, an amount equal to the 
incremental value that is no longer provided to an authority as property tax 
allocation;
(vi)
for a housing and transit reinvestment zone created under Title 63N, Chapter 3, 
Part 6, Housing and Transit Reinvestment Zone Act, an amount equal to the 
incremental value that is no longer provided to a housing and transit reinvestment 
zone as tax increment;
(vii)
for a home ownership promotion zone created under Title 10, Chapter 9a, Part 
10, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 
27a, Part 12, Home Ownership Promotion Zone for Counties, an amount equal to 
the incremental value that is no longer provided to a home ownership promotion 
zone as tax increment; or
(viii)
for a first home investment zone created under Title 63N, Chapter 3, Part 16, 
First Home Investment Zone Act, an amount equal to the incremental value that is 
no longer provided to a first home investment zone as tax increment.
(r)
"Project area incremental revenue" means the same as that term is defined in Section 
17C-1-1001
.
(s)
"Property tax allocation" means the same as that term is defined in Section 
63H-1-102
.
(t)
"Property tax differential" means the same as that term is defined in Section 
11-58-102
.
(u)
"Qualifying exempt revenue" means revenue received:
(i)
for the previous calendar year;
(ii)
by a taxing entity;
(iii)
from tangible personal property contained on the prior year's tax rolls that is 
exempt from property tax under Subsection 
59-2-1115
(2)(b) for a calendar year 
beginning on January 1, 2022; and
(iv)
on the aggregate 2021 year end taxable value of the tangible personal property 
that exceeds $15,300.
(v)
(u)
"Tax increment" means:
(i)
for a project created under Section 
17C-1-201.5
, the same as that term is defined 
in Section 
17C-1-102
;
(ii)
for a housing and transit reinvestment zone created under Title 63N, Chapter 3, 
Part 6, Housing and Transit Reinvestment Zone Act, the same as that term is 
defined in Section 
63N-3-602
;
(iii)
for a home ownership promotion zone created under Title 10, Chapter 9a, Part 
10, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 
27a, Part 12, Home Ownership Promotion Zone for Counties, the same as that 
term is defined in Section 
10-9a-1001
 or Section 
17-27a-1201
; or
(iv)
for a first home investment zone created under Title 63N, Chapter 3, Part 16, 
First Home Investment Zone Act, the same as that term is defined in Section 
63N-3-1601
.
(2)
Before June 1 of each year,
 the county assessor of
 each county 
assessor 
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
 minus the qualifying exempt revenue
 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 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) or (c), 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
(23);
(c)
for a community reinvestment agency that received all or a portion of a taxing 
entity's project area incremental revenue in the prior year under Title 17C, Chapter 1, 
Part 10, Agency Taxing Authority, the certified tax rate is calculated as described in 
Subsection (4) except that the commission shall treat the total revenue transferred to 
the community reinvestment agency as ad valorem property tax revenue that the 
taxing entity budgeted for the prior year; and
(d)
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 
53F-8-301
, 
53F-8-302
, or 
53F-8-303
; 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 
taxing entity may impose 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 30
 of each year
, 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 5, Section 
59-2-1006
 is amended to read:
59-2-1006
Effective 
05/07/25
Retrospective 
01/01/25
. Appeal to 
commission -- Duties of auditor -- Decision by commission.
(1)
Any person dissatisfied with the decision of the county board of equalization concerning 
the assessment and equalization of any property, or the determination of any exemption 
in which the person has an interest, or a tax relief decision made under designated 
decision-making authority as described in Section 
59-2-1101
 or Part 18, Tax Deferral 
and Tax Abatement
, may appeal that decision to the commission by:
(a)
filing a notice of appeal specifying the grounds for the appeal with the county auditor 
within 30 days after the final action of the county board or entity with designated 
decision-making authority described in Section 
59-2-1101
 or Part 18, Tax Deferral 
and Tax Abatement
; and
(b)
if the county assessor valued the property in accordance with Section 
59-2-301.8
 and 
the taxpayer intends to contest the value of personal property located in a 
multi-tenant residential property, as that term is defined in Section 
59-2-301.8
, 
submitting a signed statement of the personal property with the notice of appeal.
(2)
The auditor shall:
(a)
file one notice with the commission;
(b)
certify and transmit to the commission:
(i)
the minutes of the proceedings of the county board of equalization or entity with 
designated decision-making authority for the matter appealed;
(ii)
all documentary evidence received in that proceeding; and
(iii)
a transcript of any testimony taken at that proceeding that was preserved;
(c)
if the appeal is from a hearing where an exemption was granted or denied, certify and 
transmit to the commission the written decision of:
(i)
the board of equalization as required by Section 
59-2-1102
; or
(ii)
the entity with designated decision-making authority; and
(d)
any signed statement submitted in accordance with Subsection 
(1)(b)
.
(3)
In reviewing a decision described in Subsection 
(1)
, the commission may:
(a)
admit additional evidence;
(b)
issue orders that it considers to be just and proper; and
(c)
make any correction or change in the assessment or order of the county board of 
equalization or entity with decision-making authority.
(4)
In reviewing evidence submitted to the commission to decide an appeal under this 
section, the commission shall consider and weigh:
(a)
the accuracy, reliability, and comparability of the evidence presented;
(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)
In reviewing a decision described in Subsection 
(1)
, the commission shall adjust 
property valuations to reflect a value equalized with the assessed value of other 
comparable properties if:
(a)
the issue of equalization of property values is raised; and
(b)
the commission determines that the property that is the subject of the appeal deviates 
in value plus or minus 5% from the assessed value of comparable properties.
(6)
The commission shall decide all appeals taken pursuant to this section not later than 
March 1 of the following year for real property and within 90 days for personal property, 
and shall report its decision, order, or assessment to the county auditor, who shall make 
all changes necessary to comply with the decision, order, or assessment.
Section 6. 
Effective Date.
This bill takes effect on 
May 7, 2025
.
Section 7. 
Retrospective operation.
This bill has retrospective operation to January 1, 2025.
3-6-25 11:47 AM