Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 208 (2025GS)

Sponsor

Rep. Kyle, Jason B.

Final action

Governor Signed 3/19/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• repeals the requirement for an owner of land eligible for assessment under the Urban Farming Assessment Act to submit an annual renewal application;
• provides the circumstances under which the county assessor may ask for additional information from an owner; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

5
59-2-1707
0
Urban Farming Assessment Modifications
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Jason B. Kyle
Senate Sponsor: Daniel McCay
LONG TITLE
General Description:
This bill modifies provisions related to the application for assessment under the Urban 
Farming Assessment Act.
Highlighted Provisions:
This bill:
repeals the requirement for an owner of land eligible for assessment under the Urban 
Farming Assessment Act to submit an annual renewal application;
provides the circumstances under which the county assessor may ask for additional 
information from an owner; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides retrospective operation.
Utah Code Sections Affected:
AMENDS:
59-2-1707
, as last amended by Laws of Utah 2023, Chapter 189
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
59-2-1707
 is amended to read:
59-2-1707
. Application -- Signed statement -- Consent to creation of a lien -- 
Consent to audit and review -- Notice.
(1)
For land to be assessed
Before a county assessor may assess land
 under this part, an 
owner of land eligible for assessment under this part shall submit 
annually
an 
application described in Subsection 
(2)
 to the county assessor of the county in which the 
land is located
:
.
(a)
an application described in Subsection 
(2)
; or
(b)
a renewal application described in Subsection 
(3)
 if:
(i)
the land was assessed under this part for the preceding tax year; and
(ii)
there have been no changes to the eligibility information provided in the most 
recently submitted application described in Subsection 
(2)
, other than the 
information described in Subsection 
59-2-1703(2)(b)
.
(2)
An application required by Subsection 
(1)
 shall:
(a)
be on a form:
(i)
approved by the commission; and
(ii)
provided to an owner:
(A)
by the county assessor; and
(B)
at the request of an owner;
(b)
provide for the reporting of information related to this part;
(c)
be submitted by:
(i)
May 1 of the tax year in which assessment under Subsection 
(1)
 is requested if the 
land was not assessed under this part in the year before the application is 
submitted; or
(ii)
the date otherwise required by this part for land that before the application being 
submitted has been assessed under this part;
(d)
be signed by all of the owners of the land that under the application would be 
assessed under this part;
(e)
be accompanied by the prescribed fees made payable to the county recorder;
(f)
include a certification by an owner that the facts set forth in the application or signed 
statement are true;
(g)
include a statement that the application constitutes consent by the owners of the land 
to the creation of a lien upon the land as provided in this part; and
(h)
be recorded by the county recorder.
(3)
A renewal application required by Subsection 
(1)
 shall:
(a)
be on a form:
(i)
approved by the commission; and
(ii)
provided to an owner:
(A)
by the county assessor; and
(B)
at the request of an owner;
(b)
provide for the reporting of the information described in Subsection 
59-2-1703(2)(b)
;
(c)
be submitted on or before January 30 of the tax year in which the owner requests 
assessment under this part;
(d)
be signed by all of the owners of the land;
(e)
be accompanied by the prescribed fees made payable to the county recorder;
(f)
include a certification by an owner that the following are true:
(i)
the facts set forth in the renewal application or signed statement; and
(ii)
other than the information described in Subsection 
59-2-1703(2)(b)
, the facts set 
forth in the most recently submitted application described in Subsection 
(2)
, as of 
the date the renewal application is submitted;
(g)
include a statement that the renewal application constitutes consent by the owners of 
the land to the creation of a lien upon the land as provided in this part; and
(h)
be recorded by the county recorder.
(4)
(3)
An application described in Subsection 
(2)
or a renewal application described in 
Subsection 
(3)
constitutes consent by the owners of the land to the creation of a lien 
upon the land as provided in this part.
(5)
(4)
(a)
If the county determines that a timely filed application
 or a timely filed 
renewal application
 is incomplete, the county shall:
(i)
notify the owner of the incomplete application
 or renewal application
; and
(ii)
allow the owner to complete the application
 or renewal application
 within 30 
days from the day on which the county provides notice to the owner.
(b)
An application that has not been completed within 30 days of the day of the notice 
described in Subsection 
(5)(a)
 shall be
(4)(a) is
 considered denied.
(6)
(5)
(a)
Except as provided in Subsections 
(1)
 through 
(3)
, a
Once the application 
required by Subsection (1) has been approved, the
 county assessor may
 not require 
an
:
(i)
require, by written request of the county assessor, the owner to submit a new 
application or a signed statement that verifies that the land qualifies for 
assessment under this part; or
(ii)
except as provided in Subsection (5)(b), require no
 additional signed statement or 
application for assessment under this part.
(b)
Notwithstanding Subsection 
(6)(a)
, a county
A county assessor
 shall require that
:
(i)
an owner provide notice if land is withdrawn from this part as provided in Section 
59-2-1705
.
; and
(ii)
a new owner submit an application in accordance with this section.
(c)
An owner shall submit an application or signed statement required under Subsection 
(5)(a) by the date specified in the written request of the county assessor for the 
application or signed statement.
(7)
(6)
A certification under Subsection 
(2)(f)
 or 
(3)(f)
 is considered as if made under 
oath and subject to the same penalties as provided by law for perjury.
(8)
(7)
(a)
An owner applying for participation under this part or a purchaser or lessee 
that signs a statement under Subsection 
(9)
(8)
 is considered to have given consent 
to a field audit and review by:
(i)
the commission;
(ii)
the county assessor; or
(iii)
the commission and the county assessor.
(b)
The consent described in Subsection 
(8)(a)
(7)(a)
 is a condition to the acceptance of 
an application or signed statement.
(9)
(8)
An owner of land eligible for assessment under this part, because a purchaser or 
lessee actively devotes the land to agricultural use as required by Section 
59-2-1703
, 
may qualify the land for assessment under this part by submitting, with the application 
described in Subsection 
(2)
 or the renewal application described in Subsection 
(3)
, a 
signed statement from that purchaser or lessee certifying those facts that would be 
necessary to meet the requirements of Section 
59-2-1703
 for assessment under this part.
Section 2. 
Effective Date.
This bill takes effect on 
May 7, 2025
.
Section 3. 
Retrospective operation.
This bill has retrospective operation to January 1, 2025.
3-12-25 12:47 PM