Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 16 (2025GS)

Sponsor

Sen. Fillmore, Lincoln

Final action

Governor Signed 3/26/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• provides that the county discretionary deferral program is available to an indigent individual;
• requires a county auditor to include on the property tax valuation notice:
• a statement that a property owner who is 65 years old or older, disabled, or experiencing an extreme hardship, may be eligible for a deferral on the property owner's primary residence; and
• a telephone number to obtain information about how to apply for a deferral;
• makes technical corrections; and
• includes a coordination clause to provide that the changes to S.B. 197, Property Tax Amendments, supersede the changes to this bill.

Every vote on this bill

Bill text

12
59-2-919.1
59-2-1802
0
Property Tax Notice Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Lincoln Fillmore
House Sponsor: Steve Eliason
LONG TITLE
General Description:
This bill modifies the property tax valuation notice requirements.
Highlighted Provisions:
This bill:
provides that the county discretionary deferral program is available to an indigent 
individual;
requires a county auditor to include on the property tax valuation notice: 
a statement that a property owner who is 65 years old or older, disabled, or 
experiencing an extreme hardship, may be eligible for a deferral on the property 
owner's primary residence; and 
a telephone number to obtain information about how to apply for a deferral;
makes technical corrections; and
includes a coordination clause to provide that the changes to S.B. 197, Property Tax 
Amendments, supersede the changes to this bill.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a coordination clause.
This bill provides retrospective operation.
Utah Code Sections Affected:
AMENDS:
59-2-919.1
, 
Effective 
05/07/25
Applies beginning 
01/01/25
 as last amended by Laws 
of Utah 2024, Chapter 246
59-2-1802
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 241
Utah Code Sections Affected by Coordination Clause:
AMENDS:
59-2-919.1
, as last amended by Laws of Utah 2024, Chapter 246
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
59-2-919.1
 is amended to read:
59-2-919.1
Effective 
05/07/25
Applies beginning 
01/01/25
. Notice of property 
valuation and tax changes.
(1)
In addition to the notice requirements of Section 
59-2-919
, the county auditor, on or 
before July 22 of each year, shall notify each owner of real estate who is listed on the 
assessment roll.
(2)
The notice described in Subsection (1) shall:
(a)
except as provided in Subsection 
(4)
(5)
, be sent to all owners of real property by 
mail 10 or more days before the day on which:
(i)
the county board of equalization meets; and
(ii)
the taxing entity holds a public hearing on the proposed increase in the certified 
tax rate;
(b)
be on a form that is:
(i)
approved by the commission; and
(ii)
uniform in content in all counties in the state; and
(c)
contain for each property:
(i)
the assessor's determination of the value of the property;
(ii)
the taxable value of the property;
(iii)
(A)
the deadline for the taxpayer to make an application to appeal the 
valuation or equalization of the property under Section 
59-2-1004
; or
(B)
for property assessed by the commission, the deadline for the taxpayer to 
apply to the commission for a hearing on an objection to the valuation or 
equalization of the property under Section 
59-2-1007
;
(iv)
for a property assessed by the commission, a statement that the taxpayer may not 
appeal the valuation or equalization of the property to the county board of 
equalization;
(v)
itemized tax information for all applicable taxing entities, including:
(A)
the dollar amount of the taxpayer's tax liability for the property in the prior 
year; and
(B)
the dollar amount of the taxpayer's tax liability under the current rate;
(vi)
the following, stated separately:
(A)
the charter school levy described in Section 
53F-2-703
;
(B)
the multicounty assessing and collecting levy described in Subsection 
59-2-1602
(2);
(C)
the county assessing and collecting levy described in Subsection 
59-2-1602
(4); 
(D)
levies for debt service voted on by the public;
(E)
levies imposed for special purposes under Section 
10-6-133.4
;
(F)
for a fiscal year that begins on or after July 1, 2023, 
the combined basic rate 
as defined in Section 
53F-2-301
; and
(G)
if applicable, the annual payment described in Subsection 
63H-1-501(4)(a)
;
(vii)
the tax impact on the property;
(viii)
the date, time, and place of the required public hearing for each entity;
(ix)
property tax information pertaining to:
(A)
taxpayer relief;
(B)
options for payment of taxes;
(C)
collection procedures; and
(D)
the residential exemption described in Section 
59-2-103
;
(x)
information specifically authorized to be included on the notice under this chapter;
(xi)
the last property review date of the property as described in Subsection 
59-2-303.1
(1)(c); 
(xii)
instructions on how the taxpayer may obtain additional information regarding 
the valuation of the property, including the characteristics and features of the 
property, from at least one the following sources:
(A)
a website maintained by the county; or
(B)
the county assessor's office; and
(xiii)
other information approved by the commission.
(3)
If a taxing entity that is subject to the notice and hearing requirements of Subsection 
59-2-919
(4) proposes a tax increase, the notice described in Subsection (1) shall state, in 
addition to the information required by Subsection (2):
(a)
the dollar amount of the taxpayer's tax liability if the proposed increase is approved;
(b)
the difference between the dollar amount of the taxpayer's tax liability if the 
proposed increase is approved and the dollar amount of the taxpayer's tax liability 
under the current rate, placed in close proximity to the information described in 
Subsection (2)(c)(viii); 
(c)
the percentage increase that the dollar amount of the taxpayer's tax liability under the 
proposed tax rate represents as compared to the dollar amount of the taxpayer's tax 
liability under the current tax rate; and
(d)
for each taxing entity proposing a tax increase, the dollar amount of additional ad 
valorem tax revenue, as defined in Section 
59-2-919
, that would be generated each 
year if the proposed tax increase is approved.
(4)
In addition to any other tax relief information required under Subsection (2)(c)(ix)(A), a 
notice sent to a residential property shall:
(a)
state, "If you are 65 years old or older, disabled, or experiencing extreme hardship, 
and this property is your primary residence, you may be eligible to defer payment of 
this property tax."; and
(b)
include a telephone number, or a website address on which a telephone number is 
prominently listed, that the property owner may call to obtain additional information 
about applying for a deferral.
(4)
(5)
(a)
Subject to the other provisions of this Subsection 
(4)
(5)
, a county auditor 
may
 provide
, at the county auditor's discretion, 
provide 
the notice required by this 
section to a taxpayer by electronic means if a taxpayer makes an election, according 
to procedures determined by the county auditor, to receive the notice by electronic 
means.
(b)
(i)
If 
a county auditor sends 
a notice required by this section 
is sent 
by electronic 
means, 
a
the
 county auditor shall attempt to verify whether a taxpayer receives 
the notice.
(ii)
If 
the county auditor cannot verify 
receipt of the notice sent by electronic means 
cannot be verified 
14 days or more before the county board of equalization meets 
and the taxing entity holds a public hearing on a proposed increase in the certified 
tax rate, the 
county auditor shall send the 
notice required by this section 
shall also 
be sent 
by mail as provided in Subsection (2).
(c)
A taxpayer may revoke an election to receive the notice required by this section by 
electronic means if the taxpayer provides written notice to the county auditor on or 
before April 30.
(d)
An election or a revocation of an election under this Subsection 
(4)
(5)
:
(i)
does not relieve a taxpayer of the duty to pay a tax due under this chapter on or 
before the due date for paying the tax; or
(ii)
does not alter the requirement that a taxpayer appealing the valuation or the 
equalization of the taxpayer's real property submit the application for appeal 
within the time period provided in Subsection 
59-2-1004
(3).
(e)
A county auditor shall provide the notice required by this section as provided in 
Subsection (2), until a taxpayer makes a new election in accordance with this 
Subsection 
(4)
(5)
, if:
(i)
the taxpayer revokes an election in accordance with Subsection 
(4)(c)
(5)(c)
 to 
receive the notice required by this section by electronic means; or
(ii)
the county auditor finds that the taxpayer's electronic contact information is 
invalid.
(f)
A person is considered to be a taxpayer for purposes of this Subsection 
(4)
(5)
regardless of whether the property that is the subject of the notice required by this 
section is exempt from taxation.
Section 2, Section 
59-2-1802
 is amended to read:
59-2-1802
Effective 
05/07/25
. Tax and tax notice charge deferral -- County 
discretion to grant deferral -- Creation of lien and due date.
(1)
(a)
In accordance with this part and after receiving an application and giving notice to 
the taxpayer, a county may grant a deferral
 to an owner who is an indigent individual
on residential property.
(b)
In determining whether to grant an application for a deferral under this section, a 
county shall consider an asset transferred to a relative by an applicant for deferral, if 
the transfer took place during the three years before the day on which the applicant 
applied for deferral.
(2)
A county may grant a deferral described in Subsection (1) at any time:
(a)
after the holder of each mortgage or trust deed outstanding on the property gives 
written approval of the application; and
(b)
if the applicant is not the owner of income-producing assets that could be liquidated 
to pay the tax.
(3)
(a)
Taxes and tax notice charges deferred under this part accumulate with interest and 
applicable recording fees as a lien against the residential property.
(b)
A lien described in this Subsection (3) has the same legal status as a lien described in 
Section 
59-2-1325
.
(c)
To release the lien described in this Subsection (3), an owner shall pay the total 
amount subject to the lien:
(i)
upon the owner selling or otherwise disposing of the residential property; or
(ii)
when the residential property is no longer the owner's primary residence.
(d)
(i)
Notwithstanding Subsection (3)(c), an owner that receives a deferral does not 
have to pay the deferred taxes, deferred tax notice charges, or applicable recording 
fees when the residential property transfers:
(A)
to the owner's surviving spouse as a result of the owner's death; or
(B)
between the owner and a trust described in Section 
59-2-1805
 for which the 
owner is the grantor.
(ii)
After the residential property transfers to the owner's surviving spouse, the 
deferred taxes, deferred tax notice charges, and applicable recording fees are due:
(A)
upon the surviving spouse selling or otherwise disposing of the residential 
property; or
(B)
when the residential property is no longer the surviving spouse's primary 
residence.
(e)
When the deferral period ends:
(i)
the lien becomes due and subject to the collection procedures described in Section 
59-2-1331
; and
(ii)
the date of levy is the date that the deferral period ends.
(4)
(a)
If a county grants an owner more than one deferral for the same single-family 
residence, the county is not required to submit for recording more than one lien.
(b)
Each subsequent deferral relates back to the date of the initial lien filing.
(5)
(a)
For each residential property for which the county grants a deferral, the treasurer 
shall maintain a record that is an itemized account of the total amount of deferred 
property taxes and deferred tax notice charges subject to the lien.
(b)
The record described in this Subsection (5) is the official record of the amount of the 
lien.
(6)
Taxes and tax notice charges deferred under this part bear interest at a rate equal to 50% 
of the rate described in Subsections 
59-2-1331
(2)(c) and (d).
Section 3. 
Effective Date.
This bill takes effect on 
May 7, 2025
.
Section 4. 
Retrospective operation.
This bill has retrospective operation to January 1, 2025.
Section 5. 
Coordinating S.B. 16 with S.B. 197.
If S.B. 16, Property Tax Notice Amendments, and S.B. 197, Property Tax Amendments, 
both pass and become law, the Legislature intends that, on May 7, 2025, the changes to 
Section 
59-2-919.1
 in S.B. 197 supersede the amendments to Section 
59-2-919.1
 in S.B. 16.
3-12-25 12:58 PM