Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 378 (2025GS)

Sponsor

Rep. Snider, Casey

Final action

Governor Signed 3/25/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• requires counties to remit to the state money calculated based on certain new transmission facilities for deposit into the Species Protection Account;
• expands resources to be deposited into the Species Protection Account;
• requires reporting by the Division of Wildlife Resources and a study by the Office of Energy Development;
• addresses the payment of a tax on gross receipts of a radioactive waste facility derived from the disposal of concentrated depleted uranium and containerized waste, including having certain revenue be deposited into the Species Protection Account;
• imposes a tax related to certain wind or solar electric generation facilities to be deposited into the Species Protection Account;
• imposes an assessment on renewable energy parent entities to be deposited into the Species Protection Account;
• modifies calculation of centrally assessed new growth;
• requires counties to remit to the state a portion of centrally assessed new growth for deposit into the Species Protection Account;
• authorizes rulemaking; and
• makes technical and conforming amendments.

Every vote on this bill

Bill text

113
17-56-101
17-56-201
17-56-202
23A-3-214
59-1-306
59-1-401
59-2-924
59-2-924.5
59-24-105
59-32-101
59-32-201
59-32-301
59-32-302
63I-2-279
79-6-405
79-6-1101
79-6-1102
79-6-1103
17-56-101
17-56-201
17-56-202
23A-3-214
59-1-306
59-1-401
59-2-924
59-2-924.5
59-24-105
59-32-101
59-32-201
59-32-301
59-32-302
63I-2-279
79-6-405
79-6-1101
79-6-1102
79-6-1103
0
Department of Natural Resources Funding Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Casey Snider
Senate Sponsor: Michael K. McKell
LONG TITLE
General Description:
This bill addresses revenue and expenditures related to funding state accounts within the 
Department of Natural Resources.
Highlighted Provisions:
This bill:
requires counties to remit to the state money calculated based on certain new transmission 
facilities for deposit into the Species Protection Account;
expands resources to be deposited into the Species Protection Account;
requires reporting by the Division of Wildlife Resources and a study by the Office of 
Energy Development;
addresses the payment of a tax on gross receipts of a radioactive waste facility derived 
from the disposal of concentrated depleted uranium and containerized waste, including 
having certain revenue be deposited into the Species Protection Account;
imposes a tax related to certain wind or solar electric generation facilities to be deposited 
into the Species Protection Account; 
imposes an assessment on renewable energy parent entities to be deposited into the 
Species Protection Account;
modifies calculation of centrally assessed new growth;
requires counties to remit to the state a portion of centrally assessed new growth for 
deposit into the Species Protection Account;
authorizes rulemaking; and
makes technical and conforming amendments.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
23A-3-214
, as renumbered and amended by Laws of Utah 2024, Chapter 88
59-1-306
, as last amended by Laws of Utah 2024, Chapter 35
59-1-401
, as last amended by Laws of Utah 2024, Chapter 96
59-2-924
, as last amended by Laws of Utah 2024, Chapter 258
59-24-105
, as last amended by Laws of Utah 2003, Chapter 295
63I-2-279
, as last amended by Laws of Utah 2024, Third Special Session, Chapter 5
79-6-405
, as renumbered and amended by Laws of Utah 2024, Chapter 88
ENACTS:
17-56-101
, Utah Code Annotated 1953
17-56-201
, Utah Code Annotated 1953
17-56-202
, Utah Code Annotated 1953
59-2-924.5
, Utah Code Annotated 1953
59-32-101
, Utah Code Annotated 1953
59-32-201
, Utah Code Annotated 1953
59-32-301
, Utah Code Annotated 1953
59-32-302
, Utah Code Annotated 1953
79-6-1101
, Utah Code Annotated 1953
79-6-1102
, Utah Code Annotated 1953
79-6-1103
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
17-56-101
 is enacted to read:
56. SPECIES PROTECTION FUNDING ACT
1. General Provisions
17-56-101
. Definitions.
As used in this chapter:
(1)
"Commission" means the State Tax Commission.
(2)
"Contributing business" means a person who is centrally assessed and owns a qualifying 
transmission line.
(3)
"Qualifying transmission line" means an electrical transmission line that first transmits 
electrical current within the state on or after January 1, 2026, and operates at a nominal 
voltage of at least 340,000 volts, including structures, equipment, plant, or fixtures 
associated with the electrical transmission line.
Section 2, Section 
17-56-201
 is enacted to read:
2. Payment Obligations
17-56-201
. Payments due -- Calculation of payment amount.
(1)
(a)
On or before March 1 of each year, and included with the statement of taxpayer 
required under Section 
59-2-202
, the owner of a contributing business shall 
electronically file with the commission a statement containing the following 
information, in a manner prescribed by the commission:
(i)
the name, description, location, and number of miles of qualifying transmission 
line located within each county, by tax area, in which a qualifying transmission 
line is located as of January 1 of the year of the statement; and
(ii)
any other reasonable and necessary information required by the commission.
(b)
The owner of the contributing business or the owner's designee shall sign and swear 
to the statement described in Subsection (1)(a).
(2)
(a)
On or before November 30 of each year, the commission shall notify each county 
that contains a portion of the qualifying transmission line owned by a contributing 
business of the amount calculated in Subsection (2)(b).
(b)
The commission shall calculate an amount for each county by multiplying $6,400 by 
the number of miles of qualifying transmission line owned by a contributing business 
that is located within the county.
(3)
On or before December 31 of each year, the county treasurer of a county notified under 
Subsection (2)(a) shall remit the amount calculated under Subsection 
(2)(b)
 to the 
Division of Finance from the revenue derived from the current year's property taxes.
Section 3, Section 
17-56-202
 is enacted to read:
17-56-202
. Deposit into Species Protection Account.
The Division of Finance shall deposit revenue remitted to the Division of Finance under 
this chapter into the Species Protection Account created in Section 
23A-3-214
.
Section 4, Section 
23A-3-214
 is amended to read:
23A-3-214
. Species Protection Account -- Reporting.
(1)
There is created within the General Fund a restricted account known as the 
"
Species 
Protection Account.
"
(2)
The 
account
Species Protection Account
 shall consist of:
(a)
revenue remitted by a county to the Division of Finance in accordance with:
(i)
Title 17, Chapter 56, Species Protection Funding Act; or
(ii)
Section 
59-2-924.5
;
(b)
revenue generated by the brine shrimp tax provided for in Title 59, Chapter 23, Brine 
Shrimp Royalty Act; 
and
(c)
tax revenue deposited into the Species Protection Account in accordance with 
Section 
59-24-105
;
(d)
tax revenue collected in accordance with Title 59, Chapter 32, Wind or Solar Electric 
Generation Facility Capacity Tax;
(e)
revenue collected in accordance with Title 79, Chapter 6, Part 11, Energy Project 
Assessment; and
(b)
(f)
interest earned on money in the 
account
Species Protection Account
.
(3)
Money in the 
account
Species Protection Account
 may be appropriated by the 
Legislature to:
(a)
develop and implement species status assessments and species protection measures;
(b)
obtain biological opinions of proposed species protection measures;
(c)
conduct studies, investigations, and research into the effects of proposed species 
protection measures;
(d)
verify species protection proposals that are not based on valid biological data;
(e)
implement Great Salt Lake wetlands mitigation projects in connection with the 
western transportation corridor;
(f)
pay for the state's voluntary contributions to the Utah Reclamation Mitigation and 
Conservation Account under the Central Utah Project Completion Act, Pub. L. No. 
102-575, Titles II-VI, 106 Stat. 4605-4655; and
(g)
pay for expenses of the State Tax Commission under Title 59, Chapter 23, Brine 
Shrimp Royalty Act.
(4)
The purposes specified in Subsections (3)(a) through (3)(d) may be accomplished by the 
state or, in an appropriation act, the Legislature may authorize the department to award 
grants to political subdivisions of the state to accomplish those purposes.
(5)
Money in the 
account
Species Protection Account
 may not be used to develop or 
implement a habitat conservation plan required under federal law unless the federal 
government pays for at least 1/3 of the habitat conservation plan costs.
(6)
The division shall report to the Natural Resources, Agriculture, and Environmental 
Quality Appropriations Subcommittee by no later than November 30, 2026, concerning:
(a)
the amount of revenue deposited into the Species Protection Account under each 
revenue source outlined in Subsection 
(2)
; and
(b)
how the division spent the money deposited.
Section 5, Section 
59-1-306
 is amended to read:
59-1-306
. Definition -- State Tax Commission Administrative Charge Account -- 
Amount of administrative charge -- Deposit of revenue into the restricted account -- 
Interest deposited into General Fund -- Expenditure of money deposited into the 
restricted account.
(1)
As used in this section, "qualifying tax, fee, or charge" means a tax, fee, or charge the 
commission administers under:
(a)
Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(b)
Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(c)
Section 
19-6-714
;
(d)
Section 
19-6-805
;
(e)
Chapter 12, Sales and Use Tax Act, other than a tax under Chapter 12, Part 1, Tax 
Collection, or Chapter 12, Part 18, Additional State Sales and Use Tax Act;
(f)
Section 
59-27-105
;
(g)
Chapter 31, Cannabinoid Licensing and Tax Act;
(h)
Chapter 32, Wind or Solar Electric Generation Facility Capacity Tax;
(h)
(i)
Section 
63H-1-205
; 
or
(i)
(j)
Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service 
Charges
.
; or
(k)
Title 79, Chapter 6, Part 11, Energy Project Assessment.
(2)
There is created a restricted account within the General Fund known as the "State Tax 
Commission Administrative Charge Account."
(3)
Subject to the other provisions of this section, the restricted account shall consist of 
administrative charges the commission retains and deposits in accordance with this 
section.
(4)
For purposes of this section, the administrative charge is a percentage of revenue the 
commission collects from each qualifying tax, fee, or charge of not to exceed the lesser 
of:
(a)
1.5%; or
(b)
an equal percentage of revenue the commission collects from each qualifying tax, 
fee, or charge sufficient to cover the cost to the commission of administering the 
qualifying taxes, fees, or charges.
(5)
The commission shall deposit an administrative charge into the restricted account.
(6)
Interest earned on the restricted account shall be deposited into the General Fund.
(7)
The commission shall expend money appropriated by the Legislature to the commission 
from the restricted account to administer qualifying taxes, fees, or charges.
Section 6, Section 
59-1-401
 is amended to read:
59-1-401
. Definitions -- Offenses and penalties -- Rulemaking authority -- 
Statute of limitations -- Commission authority to waive, reduce, or compromise penalty 
or interest.
(1)
As used in this section:
(a)
"Tax, fee, or charge" means:
(i)
a tax, fee, or charge the commission administers under:
(A)
this title;
(B)
Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(C)
Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(D)
Section 
19-6-410.5
;
(E)
Section 
19-6-714
;
(F)
Section 
19-6-805
;
(G)
Section 
34A-2-202
;
(H)
Section 
40-6-14
; 
or
(I)
Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service 
Charges; or
(J)
Title 79, Chapter 6, Part 11, Energy Project Assessment; or
(ii)
another amount that by statute is subject to a penalty imposed under this section.
(b)
"Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
(i)
Title 41, Chapter 1a, Motor Vehicle Act, except for Section 
41-1a-301
;
(ii)
Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
(iii)
Chapter 2, Property Tax Act, except for Section 
59-2-1309
;
(iv)
Chapter 3, Tax Equivalent Property Act; or
(v)
Chapter 4, Privilege Tax.
(2)
(a)
The due date for filing a return is:
(i)
if the person filing the return is not allowed by law an extension of time for filing 
the return, the day on which the return is due as provided by law; or
(ii)
if the person filing the return is allowed by law an extension of time for filing the 
return, the earlier of:
(A)
the date the person files the return; or
(B)
the last day of that extension of time as allowed by law.
(b)
A penalty in the amount described in Subsection (2)(c) is imposed if a person files a 
return after the due date described in Subsection (2)(a).
(c)
For purposes of Subsection (2)(b), the penalty is an amount equal to the greater of:
(i)
$20; or
(ii)
(A)
2% of the unpaid tax, fee, or charge due on the return if the return is filed 
no later than five days after the due date described in Subsection (2)(a);
(B)
5% of the unpaid tax, fee, or charge due on the return if the return is filed 
more than five days after the due date but no later than 15 days after the due 
date described in Subsection (2)(a); or
(C)
10% of the unpaid tax, fee, or charge due on the return if the return is filed 
more than 15 days after the due date described in Subsection (2)(a).
(d)
This Subsection (2) does not apply to:
(i)
an amended return; or
(ii)
a return with no tax due.
(3)
(a)
Except as provided in Subsection (15), a person is subject to a penalty for failure 
to pay a tax, fee, or charge if:
(i)
the person files a return on or before the due date for filing a return described in 
Subsection (2)(a), but fails to pay the tax, fee, or charge due on the return on or 
before that due date;
(ii)
the person:
(A)
is subject to a penalty under Subsection (2)(b); and
(B)
fails to pay the tax, fee, or charge due on a return within a 90-day period after 
the due date for filing a return described in Subsection (2)(a);
(iii)
(A)
the person is subject to a penalty under Subsection (2)(b); and
(B)
the commission estimates an amount of tax due for that person in accordance 
with Subsection 
59-1-1406
(2);
(iv)
the person:
(A)
is mailed a notice of deficiency; and
(B)
within a 30-day period after the day on which the notice of deficiency 
described in Subsection (3)(a)(iv)(A) is mailed:
(I)
does not file a petition for redetermination or a request for agency action; 
and
(II)
fails to pay the tax, fee, or charge due on a return;
(v)
(A)
the commission:
(I)
issues an order constituting final agency action resulting from a timely filed 
petition for redetermination or a timely filed request for agency action; or
(II)
is considered to have denied a request for reconsideration under Subsection 
63G-4-302
(3)(b) resulting from a timely filed petition for redetermination 
or a timely filed request for agency action; and
(B)
the person fails to pay the tax, fee, or charge due on a return within a 30-day 
period after the date the commission:
(I)
issues the order constituting final agency action described in Subsection 
(3)(a)(v)(A)(I); or
(II)
is considered to have denied the request for reconsideration described in 
Subsection (3)(a)(v)(A)(II); or
(vi)
the person fails to pay the tax, fee, or charge within a 30-day period after the date 
of a final judicial decision resulting from a timely filed petition for judicial review.
(b)
For purposes of Subsection (3)(a), the penalty is an amount equal to the greater of:
(i)
$20; or
(ii)
(A)
2% of the unpaid tax, fee, or charge due on the return if the activated tax, 
fee, or charge due on the return is paid no later than five days after the due date 
for filing a return described in Subsection (2)(a);
(B)
5% of the unpaid tax, fee, or charge due on the return if the activated tax, fee, 
or charge due on the return is paid more than five days after the due date for 
filing a return described in Subsection (2)(a) but no later than 15 days after that 
due date; or
(C)
10% of the unpaid tax, fee, or charge due on the return if the activated tax, fee, 
or charge due on the return is paid more than 15 days after the due date for 
filing a return described in Subsection (2)(a).
(4)
(a)
In the case of any underpayment of estimated tax or quarterly installments 
required by Sections 
59-5-107
, 
59-5-207
, 
59-7-504
, and 
59-9-104
, there shall be 
added a penalty in an amount determined by applying the interest rate provided under 
Section 
59-1-402
 plus four percentage points to the amount of the underpayment for 
the period of the underpayment.
(b)
(i)
For purposes of Subsection (4)(a), the amount of the underpayment shall be the 
excess of the required installment over the amount, if any, of the installment paid 
on or before the due date for the installment.
(ii)
The period of the underpayment shall run from the due date for the installment to 
whichever of the following dates is the earlier:
(A)
the original due date of the tax return, without extensions, for the taxable year; 
or
(B)
with respect to any portion of the underpayment, the date on which that 
portion is paid.
(iii)
For purposes of this Subsection (4), a payment of estimated tax shall be credited 
against unpaid required installments in the order in which the installments are 
required to be paid.
(5)
(a)
Notwithstanding Subsection (2) and except as provided in Subsection (6), a 
person allowed by law an extension of time for filing a corporate franchise or income 
tax return under Chapter 7, Corporate Franchise and Income Taxes, or an individual 
income tax return under Chapter 10, Individual Income Tax Act, is subject to a 
penalty in the amount described in Subsection (5)(b) if, on or before the day on 
which the return is due as provided by law, not including the extension of time, the 
person fails to pay:
(i)
for a person filing a corporate franchise or income tax return under Chapter 7, 
Corporate Franchise and Income Taxes, the payment required by Subsection 
59-7-507
(1)(b); or
(ii)
for a person filing an individual income tax return under Chapter 10, Individual 
Income Tax Act, the payment required by Subsection 
59-10-516
(2).
(b)
For purposes of Subsection (5)(a), the penalty per month during the period of the 
extension of time for filing the return is an amount equal to 2% of the tax due on the 
return, unpaid as of the day on which the return is due as provided by law.
(6)
If a person does not file a return within an extension of time allowed by Section 
59-7-505
 or 
59-10-516
, the person:
(a)
is not subject to a penalty in the amount described in Subsection (5)(b); and
(b)
is subject to a penalty in an amount equal to the sum of:
(i)
a late file penalty in an amount equal to the greater of:
(A)
$20; or
(B)
10% of the tax due on the return, unpaid as of the day on which the return is 
due as provided by law, not including the extension of time; and
(ii)
a late pay penalty in an amount equal to the greater of:
(A)
$20; or
(B)
10% of the unpaid tax due on the return, unpaid as of the day on which the 
return is due as provided by law, not including the extension of time.
(7)
(a)
Additional penalties for an underpayment of a tax, fee, or charge are as provided 
in this Subsection (7)(a).
(i)
Except as provided in Subsection (7)(c), if any portion of an underpayment of a 
tax, fee, or charge is due to negligence, the penalty is 10% of the portion of the 
underpayment that is due to negligence.
(ii)
Except as provided in Subsection (7)(d), if any portion of an underpayment of a 
tax, fee, or charge is due to intentional disregard of law or rule, the penalty is 15% 
of the entire underpayment.
(iii)
If any portion of an underpayment is due to an intent to evade a tax, fee, or 
charge, the penalty is the greater of $500 per period or 50% of the entire 
underpayment.
(iv)
If any portion of an underpayment is due to fraud with intent to evade a tax, fee, 
or charge, the penalty is the greater of $500 per period or 100% of the entire 
underpayment.
(b)
If the commission determines that a person is liable for a penalty imposed under 
Subsection (7)(a)(ii), (iii), or (iv), the commission shall notify the person of the 
proposed penalty.
(i)
The notice of proposed penalty shall:
(A)
set forth the basis of the assessment; and
(B)
be mailed by certified mail, postage prepaid, to the person's last-known 
address.
(ii)
Upon receipt of the notice of proposed penalty, the person against whom the 
penalty is proposed may:
(A)
pay the amount of the proposed penalty at the place and time stated in the 
notice; or
(B)
proceed in accordance with the review procedures of Subsection (7)(b)(iii).
(iii)
A person against whom a penalty is proposed in accordance with this Subsection 
(7) may contest the proposed penalty by filing a petition for an adjudicative 
proceeding with the commission.
(iv)
(A)
If the commission determines that a person is liable for a penalty under 
this Subsection (7), the commission shall assess the penalty and give notice and 
demand for payment.
(B)
The commission shall mail the notice and demand for payment described in 
Subsection (7)(b)(iv)(A):
(I)
to the person's last-known address; and
(II)
in accordance with Section 
59-1-1404
.
(c)
A seller that voluntarily collects a tax under Subsection 
59-12-107
(2)(d) is not 
subject to the penalty under Subsection (7)(a)(i) if on or after July 1, 2001:
(i)
a court of competent jurisdiction issues a final unappealable judgment or order 
determining that:
(A)
the seller meets one or more of the criteria described in Subsection 
59-12-107
(2)(a) or is a seller required to pay or collect and remit sales and use taxes 
under Subsection 
59-12-107
(2)(b) or (2)(c); and
(B)
the commission or a county, city, or town may require the seller to collect a 
tax under Subsections 
59-12-103
(2)(a) through (e); or
(ii)
the commission issues a final unappealable administrative order determining that:
(A)
the seller meets one or more of the criteria described in Subsection 
59-12-107
(2)(a) or is a seller required to pay or collect and remit sales and use taxes 
under Subsection 
59-12-107
(2)(b) or (2)(c); and
(B)
the commission or a county, city, or town may require the seller to collect a 
tax under Subsections 
59-12-103
(2)(a) through (e).
(d)
A seller that voluntarily collects a tax under Subsection 
59-12-107
(2)(d) is not 
subject to the penalty under Subsection (7)(a)(ii) if:
(i)
(A)
a court of competent jurisdiction issues a final unappealable judgment or 
order determining that:
(I)
the seller meets one or more of the criteria described in Subsection 
59-12-107
(2)(a) or is a seller required to pay or collect and remit sales and 
use taxes under Subsection 
59-12-107
(2)(b) or (2)(c); and
(II)
the commission or a county, city, or town may require the seller to collect a 
tax under Subsections 
59-12-103
(2)(a) through (e); or
(B)
the commission issues a final unappealable administrative order determining 
that:
(I)
the seller meets one or more of the criteria described in Subsection 
59-12-107
(2)(a) or is a seller required to pay or collect and remit sales and 
use taxes under Subsection 
59-12-107
(2)(b) or (2)(c); and
(II)
the commission or a county, city, or town may require the seller to collect a 
tax under Subsections 
59-12-103
(2)(a) through (e); and
(ii)
the seller's intentional disregard of law or rule is warranted by existing law or by 
a nonfrivolous argument for the extension, modification, or reversal of existing 
law or the establishment of new law.
(8)
(a)
Subject to Subsections (8)(b) and (c), the penalty for failure to file an information 
return, information report, or a complete supporting schedule is $50 for each 
information return, information report, or supporting schedule up to a maximum of 
$1,000.
(b)
If an employer is subject to a penalty under Subsection (13), the employer may not 
be subject to a penalty under Subsection (8)(a).
(c)
If an employer is subject to a penalty under this Subsection (8) for failure to file a 
return in accordance with Subsection 
59-10-406
(3) on or before the due date 
described in Subsection 
59-10-406
(3)(b)(ii), the commission may not impose a 
penalty under this Subsection (8) unless the return is filed more than 14 days after the 
due date described in Subsection 
59-10-406
(3)(b)(ii).
(9)
If a person, in furtherance of a frivolous position, has a prima facie intent to delay or 
impede administration of a law relating to a tax, fee, or charge and files a purported 
return that fails to contain information from which the correctness of reported tax, fee, or 
charge liability can be determined or that clearly indicates that the tax, fee, or charge 
liability shown is substantially incorrect, the penalty is $500.
(10)
(a)
A seller that fails to remit a tax, fee, or charge monthly as required by Subsection 
59-12-108
(1)(a):
(i)
is subject to a penalty described in Subsection (2); and
(ii)
may not retain the percentage of sales and use taxes that would otherwise be 
allowable under Subsection 
59-12-108
(2).
(b)
A seller that fails to remit a tax, fee, or charge by electronic funds transfer as 
required by Subsection 
59-12-108
(1)(a)(ii)(B):
(i)
is subject to a penalty described in Subsection (2); and
(ii)
may not retain the percentage of sales and use taxes that would otherwise be 
allowable under Subsection 
59-12-108
(2).
(11)
(a)
A person is subject to the penalty provided in Subsection (11)(c) if that person:
(i)
commits an act described in Subsection (11)(b) with respect to one or more of the 
following documents:
(A)
a return;
(B)
an affidavit;
(C)
a claim; or
(D)
a document similar to Subsections (11)(a)(i)(A) through (C);
(ii)
knows or has reason to believe that the document described in Subsection 
(11)(a)(i) will be used in connection with any material matter administered by the 
commission; and
(iii)
knows that the document described in Subsection (11)(a)(i), if used in connection 
with any material matter administered by the commission, would result in an 
understatement of another person's liability for a tax, fee, or charge.
(b)
The following acts apply to Subsection (11)(a)(i):
(i)
preparing any portion of a document described in Subsection (11)(a)(i);
(ii)
presenting any portion of a document described in Subsection (11)(a)(i);
(iii)
procuring any portion of a document described in Subsection (11)(a)(i);
(iv)
advising in the preparation or presentation of any portion of a document 
described in Subsection (11)(a)(i);
(v)
aiding in the preparation or presentation of any portion of a document described 
in Subsection (11)(a)(i);
(vi)
assisting in the preparation or presentation of any portion of a document 
described in Subsection (11)(a)(i); or
(vii)
counseling in the preparation or presentation of any portion of a document 
described in Subsection (11)(a)(i).
(c)
For purposes of Subsection (11)(a), the penalty:
(i)
shall be imposed by the commission;
(ii)
is $500 for each document described in Subsection (11)(a)(i) with respect to 
which the person described in Subsection (11)(a) meets the requirements of 
Subsection (11)(a); and
(iii)
is in addition to any other penalty provided by law.
(d)
The commission may seek a court order to enjoin a person from engaging in conduct 
that is subject to a penalty under this Subsection (11).
(e)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission may make rules prescribing the documents that are similar to 
Subsections (11)(a)(i)(A) through (C).
(12)
(a)
Criminal offenses and penalties are provided in Subsections (12)(b) through (e).
(b)
(i)
A person who is required by this title or any laws the commission administers 
or regulates to register with or obtain a license or permit from the commission, 
who operates without having registered or secured a license or permit, or who 
operates when the registration, license, or permit is expired or not current, is guilty 
of a class B misdemeanor.
(ii)
Notwithstanding Section 
76-3-301
, for purposes of Subsection (12)(b)(i), the 
penalty may not:
(A)
be less than $500; or
(B)
exceed $1,000.
(c)
(i)
With respect to a tax, fee, or charge, a person who knowingly and intentionally, 
and without a reasonable good faith basis, fails to make, render, sign, or verify a 
return within the time required by law or to supply information within the time 
required by law, or who makes, renders, signs, or verifies a false or fraudulent 
return or statement, or who supplies false or fraudulent information, is guilty of a 
third degree felony.
(ii)
Notwithstanding Section 
76-3-301
, for purposes of Subsection (12)(c)(i), the 
penalty may not:
(A)
be less than $1,000; or
(B)
exceed $5,000.
(d)
(i)
A person who intentionally or willfully attempts to evade or defeat a tax, fee, or 
charge or the payment of a tax, fee, or charge is, in addition to other penalties 
provided by law, guilty of a second degree felony.
(ii)
Notwithstanding Section 
76-3-301
, for purposes of Subsection (12)(d)(i), the 
penalty may not:
(A)
be less than $1,500; or
(B)
exceed $25,000.
(e)
(i)
A person is guilty of a second degree felony if that person commits an act:
(A)
described in Subsection (12)(e)(ii) with respect to one or more of the 
following documents:
(I)
a return;
(II)
an affidavit;
(III)
a claim; or
(IV)
a document similar to Subsections (12)(e)(i)(A)(I) through (III); and
(B)
subject to Subsection (12)(e)(iii), with knowledge that the document described 
in Subsection (12)(e)(i)(A):
(I)
is false or fraudulent as to any material matter; and
(II)
could be used in connection with any material matter administered by the 
commission.
(ii)
The following acts apply to Subsection (12)(e)(i):
(A)
preparing any portion of a document described in Subsection (12)(e)(i)(A);
(B)
presenting any portion of a document described in Subsection (12)(e)(i)(A);
(C)
procuring any portion of a document described in Subsection (12)(e)(i)(A);
(D)
advising in the preparation or presentation of any portion of a document 
described in Subsection (12)(e)(i)(A);
(E)
aiding in the preparation or presentation of any portion of a document 
described in Subsection (12)(e)(i)(A);
(F)
assisting in the preparation or presentation of any portion of a document 
described in Subsection (12)(e)(i)(A); or
(G)
counseling in the preparation or presentation of any portion of a document 
described in Subsection (12)(e)(i)(A).
(iii)
This Subsection (12)(e) applies:
(A)
regardless of whether the person for which the document described in 
Subsection (12)(e)(i)(A) is prepared or presented:
(I)
knew of the falsity of the document described in Subsection (12)(e)(i)(A); or
(II)
consented to the falsity of the document described in Subsection 
(12)(e)(i)(A); and
(B)
in addition to any other penalty provided by law.
(iv)
Notwithstanding Section 
76-3-301
, for purposes of this Subsection (12)(e), the 
penalty may not:
(A)
be less than $1,500; or
(B)
exceed $25,000.
(v)
The commission may seek a court order to enjoin a person from engaging in 
conduct that is subject to a penalty under this Subsection (12)(e).
(vi)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, 
the commission may make rules prescribing the documents that are similar to 
Subsections (12)(e)(i)(A)(I) through (III).
(f)
The statute of limitations for prosecution for a violation of this Subsection (12) is the 
later of six years:
(i)
from the date the tax should have been remitted; or
(ii)
after the day on which the person commits the criminal offense.
(13)
(a)
Subject to Subsection (13)(b), an employer that is required to file a form with the 
commission in accordance with Subsection 
59-10-406
(8) or (9) is subject to a penalty 
described in Subsection (13)(b) if the employer:
(i)
fails to file the form with the commission in an electronic format approved by the 
commission as required by Subsection 
59-10-406
(8) or (9);
(ii)
fails to file the form on or before the due date provided in Subsection 
59-10-406
(8) or (9);
(iii)
fails to provide accurate information on the form; or
(iv)
fails to provide all of the information required by the Internal Revenue Service to 
be contained on the form.
(b)
For purposes of Subsection (13)(a), the penalty is:
(i)
$30 per form, not to exceed $75,000 in a calendar year, if the employer files the 
form in accordance with Subsection 
59-10-406
(8) or (9), more than 14 days after 
the due date provided in Subsection 
59-10-406
(8) or (9) but no later than 30 days 
after the due date provided in Subsection 
59-10-406
(8) or (9);
(ii)
$60 per form, not to exceed $200,000 in a calendar year, if the employer files the 
form in accordance with Subsection 
59-10-406
(8) or (9), more than 30 days after 
the due date provided in Subsection 
59-10-406
(8) or (9) but on or before June 1; or
(iii)
$100 per form, not to exceed $500,000 in a calendar year, if the employer:
(A)
files the form in accordance with Subsection 
59-10-406
(8) or (9) after June 1; 
or
(B)
fails to file the form.
(14)
Upon making a record of the commission's actions, and upon reasonable cause shown, 
the commission may waive, reduce, or compromise any of the penalties or interest 
imposed under this part.
(15)
Failure to pay a tax described in Subsection 
59-10-1403.2
(2) shall be subject to a 
penalty as described in Subsection (3) except that the penalty shall be:
(a)
assessed only if the pass-through entity reports tax paid on a Utah Schedule K-1 but 
does not pay some or all of the tax reported; and
(b)
calculated based on the difference between the amount of tax reported and the 
amount of tax paid.
Section 7, 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)
"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)
"Centrally assessed industry" means the following industry classes the commission 
assesses in accordance with Part 2, Assessment of Property:
(i)
air carrier;
(ii)
coal;
(iii)
coal load out property;
(iv)
electric generation;
(v)
electric rural;
(vi)
electric utility;
(vii)
gas utility;
(viii)
ground access property;
(ix)
land only property;
(x)
liquid pipeline;
(xi)
metalliferous mining;
(xii)
nonmetalliferous mining;
(xiii)
oil and gas gathering;
(xiv)
oil and gas production;
(xv)
oil and gas water disposal;
(xvi)
railroad;
(xvii)
sand and gravel; and
(xviii)
uranium.
(f)
(g)
(i)
"Centrally assessed new growth" means the greater of:
(A)
for each centrally assessed industry, 
zero; or
(B)
the amount calculated by subtracting the centrally assessed benchmark value 
for each centrally assessed industry, 
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 each centrally 
assessed industry 
for the current year, adjusted for current year incremental 
value.
(ii)
"Centrally assessed new growth" does not include a change in value 
for a 
centrally assessed industry 
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)
(h)
"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)
(i)
"Community reinvestment agency" means the same as that term is defined in 
Section 
17C-1-102
.
(i)
(j)
"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)
(k)
"Host local government" means the same as that term is defined in Section 
63N-2-502
.
(k)
(l)
"Hotel property" means the same as that term is defined in Section 
63N-2-502
.
(l)
(m)
"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)
(n)
"Incremental property tax revenue" means the same as that term is defined in 
Section 
63N-2-502
.
(n)
(o)
"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)
(p)
(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)
(q)
"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)
(r)
"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)
(s)
"Project area incremental revenue" means the same as that term is defined in 
Section 
17C-1-1001
.
(s)
(t)
"Property tax allocation" means the same as that term is defined in Section 
63H-1-102
.
(t)
(u)
"Property tax differential" means the same as that term is defined in Section 
11-58-102
.
(u)
(v)
"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)
(w)
"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 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 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, 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 8, Section 
59-2-924.5
 is enacted to read:
59-2-924.5
. Diversion of centrally assessed new growth.
(1)
As used in this section:
(a)
"Centrally assessed new growth" means the same as that term is defined in Section 
59-2-924
.
(b)
"Centrally assessed new growth revenue" means an amount calculated by 
multiplying a taxing entity's centrally assessed new growth for a calendar year by the 
taxing entity's final tax rate adopted under this part for that year.
(2)
(a)
On or before December 31 of each year, the county treasurer shall remit the 
amount calculated under Subsection (2)(b) to the Division of Finance.
(b)
The amount to be remitted to the Division of Finance under this Subsection 
(2)
 shall 
be the sum of centrally assessed new growth revenue for each taxing entity in the 
county for that year multiplied by 7%.
(c)
Notwithstanding the remittance of money under this Subsection 
(2)
, for purposes of 
calculating a tax rate, a taxing entity shall recognize total centrally assessed new 
growth in the following year's budgeted revenue.
(3)
Beginning in 2027, by no later than June 30 of each year, the Division of Finance shall 
deposit into the Species Protection Account created in Section 
23A-3-214
 the amounts 
remitted to the Division of Finance under Subsection 
(2)
 after subtracting the 
administrative charge described in Subsection (4).
(4)
Notwithstanding the other provisions of this section, the Division of Finance may retain 
an administrative charge for the costs associated with implementing this section from the 
amounts remitted to the Division of Finance under Subsection 
(2)
.
Section 9, Section 
59-24-105
 is amended to read:
59-24-105
. Deposit of tax revenue.
(1)
The 
Except as provided in Subsection 
(2)
, the 
commission shall deposit the tax 
revenue collected under this chapter into the Uniform School Fund.
(2)
The commission shall deposit the tax revenue collected in accordance with Subsection 
59-24-103.7(2)(a)
 into the Species Protection Account created in Section 
23A-3-214
.
Section 10, Section 
59-32-101
 is enacted to read:
32. WIND OR SOLAR ELECTRIC GENERATION FACILITY 
CAPACITY TAX
1. General Provisions
59-32-101
. Definitions.
As used in this chapter:
(1)
"Commercially operational" means that a wind or solar electric generation facility 
generates commercial amounts of electricity.
(2)
"Nameplate capacity" means the sum of the maximum rated outputs of all electrical 
generating equipment within a facility under specific conditions designated by the 
manufacturer, as indicated on individual nameplates physically attached to the 
equipment.
(3)
"Pass-through entity" means the same as that term is defined in Section 
59-10-1402
.
(4)
"Renewable energy project entity" means a corporation or pass-though entity that 
directly owns a wind or solar electric generation facility in the state that has executed a 
power purchase agreement or other binding agreement to purchase the output of a wind 
or solar electric generation facility owned by the renewable energy project entity after 
January 1, 2026.
(5)
(a)
"Wind or solar electric generation facility" means a commercially operational 
facility with the capacity to generate electricity from wind or solar that has not 
reached the end of the facility's operational life that uses:
(i)
wind equipment with a nameplate capacity of at least 20 megawatts generating 
alternating current electricity; or
(ii)
solar equipment with a nameplate capacity of at least 20 megawatts generating 
alternating current electricity.
(b)
"Wind or solar electric generation facility" does not include a facility that generates 
wind or solar electricity primarily for onsite consumption by the owner or tenant of 
the property on which the facility is located.
Section 11, Section 
59-32-201
 is enacted to read:
2. Imposition of Tax
59-32-201
. Imposition of tax on renewable energy project entities -- Deposit of 
revenue.
(1)
(a)
Beginning January 1, 2026, there is annually levied a tax on a renewable energy 
project entity in the state for each calendar year following the calendar year in which 
a wind or solar electric generation facility owned by the renewable energy project 
entity becomes commercially operational.
(b)
Notwithstanding the other provisions of this chapter, a renewable energy project 
entity does not owe a tax under this chapter for a wind or solar electric generation 
facility project that before December 31, 2025, was:
(i)
operating;
(ii)
under construction; or
(iii)
subject to a power purchase agreement or other binding agreement to purchase 
output of the wind or solar electric generation facility.
(2)
The tax levied under Subsection (1) is calculated by multiplying the megawatts, or 
portion of megawatts, of operational generating alternating current nameplate capacity 
of a wind or solar electric generation facility owned by the renewable energy project 
entity by $1,050.
(3)
(a)
A renewable energy project entity in the state shall electronically file with the 
commission, on or before March 1 of each year, a statement containing the 
information required by Subsection (3)(b) in a manner prescribed by the commission.
(b)
The statement required in Subsection (3)(a) shall include:
(i)
the name, description, and location of a wind or solar electric generation facility 
owned by the renewable energy project entity in the state;
(ii)
the nameplate capacity described in Subsection 
(2)
; and
(iii)
any other reasonable and necessary information required by the commission.
(c)
A statement or report required to be filed with the commission shall be signed and 
sworn to by the chief executive officer of the renewable energy project entity or the 
chief executive officer's designee.
(d)
A willful false swearing as to a material fact set out in the statement or report 
required under this Subsection 
(3)
 is a violation of Section 
76-8-504
 and may result 
in prosecution.
(4)
The tax imposed by this chapter does not apply to a wind or solar electric generation 
facility that is owned or operated by:
(a)
the United States;
(b)
the state or a political subdivision of the state;
(c)
an Indian or Indian tribe, as defined in Section 
9-9-101
; or
(d)
a distribution electric cooperative or a wholesale electric cooperative, as defined in 
Section 
54-2-1
.
(5)
The commission shall deposit revenue from the tax imposed in this section into the 
Species Protection Account created by Section 
23A-3-214
.
Section 12, Section 
59-32-301
 is enacted to read:
3. Administration, Collection, and Enforcement of Tax
59-32-301
. Administration, collection, and enforcement of tax -- Rulemaking.
The commission shall administer, collect, and enforce a tax under this chapter in 
accordance with Chapter 1, General Taxation Policies.
Section 13, Section 
59-32-302
 is enacted to read:
59-32-302
. When taxes due -- Payment of tax -- Audit.
The tax imposed by this chapter is due and payable on or before March 1 of the year 
next succeeding the calendar year when the renewable energy project entity is subject to the 
tax imposed under Section 
59-32-201
.
Section 14, Section 
63I-2-279
 is amended to read:
63I-2-279
. Repeal dates: Title 79.
(1)
Section 
79-2-206
, Transition, is repealed July 1, 2024.
(2)
Section 
79-2-407
, Study of funding for water infrastructure costs, is repealed July 1, 
2025.
(3)
Subsection 
79-4-1002
(2), regarding a pilot program for veteran free admission to state 
parks, is repealed July 1, 2025.
(4)
Section 
79-7-303
, Zion National Park Support Programs Restricted Account, is repealed 
July 1, 2024.
(5)
Title 79, Chapter 6, Part 11, Energy Project Assessment, is repealed January 1, 2028.
Section 15, Section 
79-6-405
 is amended to read:
79-6-405
. Reports -- Study.
(1)
The director shall report annually to the Public Utilities, Energy, and Technology 
Interim Committee.
(2)
The report required in Subsection (1) shall:
(a)
summarize the status and development of the state's energy resources;
(b)
summarize the activities and accomplishments of the office;
(c)
address the director's activities under this part; 
(d)
recommend any energy-related executive or legislative action the director or office 
considers beneficial to the state, including updates to the state energy policy under 
Section 
79-6-301
; and
(e)
address long-term energy planning required under Subsection 
79-6-401
(10).
(3)
(a)
The office shall study the impacts of the following on energy costs in the state:
(i)
Title 59, Chapter 32, Wind or Solar Electric Generation Facility Capacity Tax; and
(ii)
Part 11, Energy Project Assessment.
(b)
The director shall report the office's findings regarding the study required under this 
Subsection 
(3)
 to the Public Utilities, Energy, and Technology Interim Committee by 
no later than the 2026 November interim meeting of the Public Utilities, Energy, and 
Technology Interim Committee.
Section 16, Section 
79-6-1101
 is enacted to read:
11. Energy Project Assessment
79-6-1101
. Definitions.
As used in this part:
(1)
"Affiliated group" means one or more chains of corporations or pass-through entities 
that are connected through ownership by a common parent entity that directly or 
indirectly controls or owns more than 50% of the outstanding voting stock or ownership 
interests of each corporation or pass-through entity.
(2)
"Commercially operational" means that a wind or solar electric generation facility 
generates commercial amounts of electricity.
(3)
"Eligible facility" means a wind or solar electric generation facility that is:
(a)
commercially operational on January 1, 2026;
(b)
under construction on January 1, 2026; or
(c)
subject to a power purchase agreement or other binding agreement to purchase the 
output of the wind or solar electric generation facility as of January 1, 2026.
(4)
"Energy project assessment" means the assessment imposed in Section 
79-6-1102
.
(5)
"Nameplate capacity" means the sum of the maximum rated outputs of all electrical 
generating equipment within a facility under specific conditions designated by the 
manufacturer, as indicated on individual nameplates physically attached to the 
equipment.
(6)
"Pass-through entity" means the same as that term is defined in Section 
59-10-1402
.
(7)
"Renewable energy parent entity" means the parent entity of an affiliated group when an 
entity in the affiliated group controls, directly or indirectly, a wind or solar electric 
generation facility in the state.
(8)
"Species Protection Account" means the account created in Section 
23A-3-214
.
(9)
"Tax commission" means the State Tax Commission.
(10)
"Wind or solar electric generation facility" means a commercially operational facility 
with the capacity to generate electricity from wind or solar that has not reached the end 
of the facility's operational life that uses:
(a)
wind equipment with a nameplate capacity of at least 20 megawatts of generating 
alternating current electricity; or
(b)
solar equipment with a nameplate capacity of at least 20 megawatts of generating 
alternating current electricity.
Section 17, Section 
79-6-1102
 is enacted to read:
79-6-1102
. Energy project assessment.
(1)
Beginning January 1, 2026, each renewable energy parent entity with an eligible facility 
that is commercially operational in the state shall pay an annual energy project 
assessment to the tax commission before March 1 of each year.
(2)
The amount of the energy project assessment is based on the total number of generating 
alternating current nameplate capacity megawatts of wind or solar electric generation 
facilities that are commercially operational in the state at the beginning of the calendar 
year, and controlled by the renewable energy parent entity, as follows:
(a)
for 500 or greater megawatts of operational generating alternating current nameplate 
capacity, the assessment is $200,000;
(b)
for megawatts of operational generating alternating current nameplate capacity equal 
to or greater than 200 megawatts, but less than 500 megawatts, the assessment is 
$175,000;
(c)
for megawatts of operational generating alternating current nameplate capacity equal 
to or greater than 100 megawatts, but less than 200 megawatts, the assessment is 
$125,000;
(d)
for megawatts of operational generating alternating current nameplate capacity equal 
to or greater than 50 megawatts, but less than 100 megawatts, the assessment is 
$50,000; and
(e)
for megawatts of operational generating alternating current nameplate capacity equal 
to or greater than 20 megawatts, but less than 50 megawatts, the assessment is 
$25,000.
(3)
The office shall annually determine the amount of energy project assessment each 
renewable energy parent entity owes under this section and report that amount to the tax 
commission to be collected in accordance with Section 
79-6-1103
.
(4)
The office may make rules, in accordance with Title 63G, Chapter 3, Utah 
Administrative Rulemaking Act, to create procedures for assessing and reporting the 
amounts to be collected under this section.
Section 18, Section 
79-6-1103
 is enacted to read:
79-6-1103
. Administration of the assessment -- Species Protection Account.
(1)
The tax commission shall administer, collect, and enforce the energy project assessment 
collected under this part in accordance with Title 59, Chapter 1, General Taxation 
Policies.
(2)
(a)
A renewable energy parent entity shall electronically file with the tax commission, 
on or before March 1 of each year, a statement containing the information required 
by Subsection (2)(b) in a manner prescribed by the tax commission.
(b)
The statement required in Subsection (2)(a) shall include:
(i)
the name of the renewable energy parent entity;
(ii)
the nameplate capacity in megawatts of wind or solar electric generation facilities 
that are generating alternating current, commercially operational in the state at the 
beginning of the calendar year, and controlled by the renewable energy parent 
entity; and
(iii)
any other reasonable and necessary information required by the tax commission.
(c)
A statement required to be filed with the tax commission shall be signed and sworn 
to by the chief executive officer of the renewable energy parent entity or the chief 
executive officer's designee.
(3)
The tax commission shall deposit revenue collected from the energy project assessment 
into the Species Protection Account.
Section 19. 
Effective Date.
This bill takes effect on 
January 1, 2026
.
3-12-25 10:42 AM