Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 95 (2025GS)

Sponsor

Sen. Balderree, Heidi

Final action

Governor Signed 3/25/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• defines "meeting" to align with the definition in the Open and Public Meetings Act to clarify that a public hearing on increasing the property tax rate above the certified tax rate requires the presence of a quorum of the taxing entity; and
• makes technical changes.

Every vote on this bill

Bill text

5
59-2-919
0
Truth in Taxation Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Heidi Balderree
House Sponsor: Colin W. Jack
LONG TITLE
General Description:
This bill addresses the public hearing requirements for increasing the property tax rate. 
Highlighted Provisions:
This bill:
defines "meeting" to align with the definition in the Open and Public Meetings Act to 
clarify that a public hearing on increasing the property tax rate above the certified tax 
rate requires the presence of a quorum of the taxing entity; and
makes technical changes. 
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides retrospective operation.
Utah Code Sections Affected:
AMENDS:
59-2-919
, 
Effective 
05/07/25
Retrospective 
01/01/25
 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
 is amended to read:
59-2-919
Effective 
05/07/25
Retrospective 
01/01/25
. Notice and public 
hearing requirements for certain tax increases -- Exceptions -- Audit.
(1)
As used in this section:
(a)
"Additional ad valorem tax revenue" means ad valorem property tax revenue 
generated by the portion of the tax rate that exceeds the taxing entity's certified tax 
rate.
(b)
"Ad valorem tax revenue" means ad valorem property tax revenue not including 
revenue from:
(i)
eligible new growth as defined in Section 
59-2-924
; or
(ii)
personal property that is:
(A)
assessed by a county assessor in accordance with Part 3, County Assessment; 
and
(B)
semiconductor manufacturing equipment.
(c)
"Calendar year taxing entity" means a taxing entity that operates under a fiscal year 
that begins on January 1 and ends on December 31.
(d)
"County executive calendar year taxing entity" means a calendar year taxing entity 
that operates under the county executive-council form of government described in 
Section 
17-52a-203
.
(e)
"Current calendar year" means the calendar year immediately preceding the calendar 
year for which a calendar year taxing entity seeks to levy a tax rate that exceeds the 
calendar year taxing entity's certified tax rate.
(f)
"Fiscal year taxing entity" means a taxing entity that operates under a fiscal year that 
begins on July 1 and ends on June 30.
(g)
"Meeting" means the same as that term is defined in Section 
52-4-103
.
(g)
(h)
"Last year's property tax budgeted revenue" does not include:
(i)
revenue received by a taxing entity from a debt service levy voted on by the public;
(ii)
revenue generated by the combined basic rate as defined in Section 
53F-2-301
; or
(iii)
revenue generated by the charter school levy described in Section 
53F-2-703
.
(2)
A taxing entity may not levy a tax rate that exceeds the taxing entity's certified tax rate 
unless the taxing entity meets:
(a)
the requirements of this section that apply to the taxing entity; and
(b)
all other requirements as may be required by law.
(3)
(a)
Subject to Subsection (3)(b) and except as provided in Subsection (5), a calendar 
year taxing entity may levy a tax rate that exceeds the calendar year taxing entity's 
certified tax rate if the calendar year taxing entity:
(i)
14 or more days before the date of the regular general election or municipal 
general election held in the current calendar year, states at a public meeting:
(A)
that the calendar year taxing entity intends to levy a tax rate that exceeds the 
calendar year taxing entity's certified tax rate;
(B)
the dollar amount of and purpose for additional ad valorem tax revenue that 
would be generated by the proposed increase in the certified tax rate; and
(C)
the approximate percentage increase in ad valorem tax revenue for the taxing 
entity based on the proposed increase described in Subsection (3)(a)(i)(B);
(ii)
provides notice for the public meeting described in Subsection (3)(a)(i) in 
accordance with Title 52, Chapter 4, Open and Public Meetings Act, including 
providing a separate item on the meeting agenda that notifies the public that the 
calendar year taxing entity intends to make the statement described in Subsection 
(3)(a)(i);
(iii)
meets the advertisement requirements of Subsections (6) and (7) before the 
calendar year taxing entity conducts the public hearing required by Subsection 
(3)(a)(v);
(iv)
provides notice by mail:
(A)
seven or more days before the regular general election or municipal general 
election held in the current calendar year; and
(B)
as provided in Subsection (3)(c); and
(v)
conducts a public hearing that is held:
(A)
in accordance with Subsections (8) and (9); and
(B)
in conjunction with the public hearing required by Section 
17-36-13
 or 
17B-1-610
.
(b)
(i)
For a county executive calendar year taxing entity, the statement described in 
Subsection (3)(a)(i) shall be made by the:
(A)
county council;
(B)
county executive; or
(C)
both the county council and county executive.
(ii)
If the county council makes the statement described in Subsection (3)(a)(i) or the 
county council states a dollar amount of additional ad valorem tax revenue that is 
greater than the amount of additional ad valorem tax revenue previously stated by 
the county executive in accordance with Subsection (3)(a)(i), the county executive 
calendar year taxing entity shall:
(A)
make the statement described in Subsection (3)(a)(i) 14 or more days before 
the county executive calendar year taxing entity conducts the public hearing 
under Subsection (3)(a)(v); and
(B)
provide the notice required by Subsection (3)(a)(iv) 14 or more days before 
the county executive calendar year taxing entity conducts the public hearing 
required by Subsection (3)(a)(v).
(c)
The notice described in Subsection (3)(a)(iv):
(i)
shall be mailed to each owner of property:
(A)
within the calendar year taxing entity; and
(B)
listed on the assessment roll;
(ii)
shall be printed on a separate form that:
(A)
is developed by the commission;
(B)
states at the top of the form, in bold upper-case type no smaller than 18 point 
"NOTICE OF PROPOSED TAX INCREASE"; and
(C)
may be mailed with the notice required by Section 
59-2-1317
;
(iii)
shall contain for each property described in Subsection (3)(c)(i):
(A)
the value of the property for the current calendar year;
(B)
the tax on the property for the current calendar year; and
(C)
subject to Subsection (3)(d), for the calendar year for which the calendar year 
taxing entity seeks to levy a tax rate that exceeds the calendar year taxing 
entity's certified tax rate, the estimated tax on the property;
(iv)
shall contain the following statement:
"[Insert name of taxing entity] is proposing a tax increase for [insert applicable calendar 
year]. This notice contains estimates of the tax on your property and the proposed tax increase 
on your property as a result of this tax increase. These estimates are calculated on the basis of 
[insert previous applicable calendar year] data. The actual tax on your property and proposed 
tax increase on your property may vary from this estimate.";
(v)
shall state the dollar amount of additional ad valorem tax revenue that would be 
generated each year by the proposed increase in the certified tax rate;
(vi)
shall include a brief statement of the primary purpose for the proposed tax 
increase, including the taxing entity's intended use of additional ad valorem tax 
revenue described in Subsection (3)(c)(v);
(vii)
shall state the date, time, and place of the public hearing described in Subsection 
(3)(a)(v); 
(viii)
shall state the Internet address for the taxing entity's public website;
(ix)
may contain other information approved by the commission; and
(x)
if sent in calendar year 2024, 2025, or 2026, shall contain:
(A)
notice that the taxpayer may request electronic notice as described in 
Subsection 
17-21-6(1)(m)
; and
(B)
instructions describing how to elect to receive a notice as described in 
Subsection 
17-21-6(1)(m)
.
(d)
For purposes of Subsection (3)(c)(iii)(C), a calendar year taxing entity shall calculate 
the estimated tax on property on the basis of:
(i)
data for the current calendar year; and
(ii)
the amount of additional ad valorem tax revenue stated in accordance with this 
section.
(4)
Except as provided in Subsection (5), a fiscal year taxing entity may levy a tax rate that 
exceeds the fiscal year taxing entity's certified tax rate if the fiscal year taxing entity:
(a)
provides notice by meeting the advertisement requirements of Subsections (6) and (7) 
before the fiscal year taxing entity conducts the public meeting at which the fiscal 
year taxing entity's annual budget is adopted; and
(b)
conducts a public hearing in accordance with Subsections (8) and (9) before the 
fiscal year taxing entity's annual budget is adopted.
(5)
(a)
A taxing entity is not required to meet the notice or public hearing requirements of 
Subsection (3) or (4) if the taxing entity is expressly exempted by law from 
complying with the requirements of this section.
(b)
A taxing entity is not required to meet the notice requirements of Subsection (3) or 
(4) if:
(i)
Section 
53F-8-301
 allows the taxing entity to levy a tax rate that exceeds that 
certified tax rate without having to comply with the notice provisions of this 
section; or
(ii)
the taxing entity:
(A)
budgeted less than $20,000 in ad valorem tax revenue for the previous fiscal 
year; and
(B)
sets a budget during the current fiscal year of less than $20,000 of ad valorem 
tax revenue.
(6)
(a)
Subject to Subsections (6)(d) and (7)(b), the advertisement described in this 
section shall be published:
(i)
subject to Section 
45-1-101
, in a newspaper or combination of newspapers of 
general circulation in the taxing entity;
(ii)
electronically in accordance with Section 
45-1-101
; and
(iii)
for the taxing entity, as a class A notice under Section 
63G-30-102
, for at least 
14 days before the day on which the taxing entity conducts the public hearing 
described in Subsection (3)(a)(v) or (4)(b).
(b)
The advertisement described in Subsection (6)(a)(i) shall:
(i)
be no less than 1/4 page in size;
(ii)
use type no smaller than 18 point; and
(iii)
be surrounded by a 1/4-inch border.
(c)
The advertisement described in Subsection (6)(a)(i) may not be placed in that portion 
of the newspaper where legal notices and classified advertisements appear.
(d)
It is the intent of the Legislature that:
(i)
whenever possible, the advertisement described in Subsection (6)(a)(i) appear in a 
newspaper that is published at least one day per week; and
(ii)
the newspaper or combination of newspapers selected:
(A)
be of general interest and readership in the taxing entity; and
(B)
not be of limited subject matter.
(e)
(i)
The advertisement described in Subsection (6)(a)(i) shall:
(A)
except as provided in Subsection (6)(f), be run once each week for the two 
weeks before a taxing entity conducts a public hearing described under 
Subsection (3)(a)(v) or (4)(b); 
(B)
state that the taxing entity will meet on a certain day, time, and place fixed in 
the advertisement, which shall be seven or more days after the day the first 
advertisement is published, for the purpose of hearing comments regarding any 
proposed increase and to explain the reasons for the proposed increase; and
(C)
state the Internet address for the taxing entity's public website.
(ii)
The advertisement described in Subsection (6)(a)(ii) shall:
(A)
be published two weeks before a taxing entity conducts a public hearing 
described in Subsection (3)(a)(v) or (4)(b); 
(B)
state that the taxing entity will meet on a certain day, time, and place fixed in 
the advertisement, which shall be seven or more days after the day the first 
advertisement is published, for the purpose of hearing comments regarding any 
proposed increase and to explain the reasons for the proposed increase; and
(C)
state the Internet address for the taxing entity's public website.
(f)
If a fiscal year taxing entity's public hearing information is published by the county 
auditor in accordance with Section 
59-2-919.2
, the fiscal year taxing entity is not 
subject to the requirement to run the advertisement twice, as required by Subsection 
(6)(e)(i), but shall run the advertisement once during the week before the fiscal year 
taxing entity conducts a public hearing at which the taxing entity's annual budget is 
discussed.
(g)
For purposes of Subsection (3)(a)(iii) or (4)(a), the form and content of an advertisement 
shall be substantially as follows:
"NOTICE OF PROPOSED TAX INCREASE
(NAME OF TAXING ENTITY)
The (name of the taxing entity) is proposing to increase its property tax revenue.
The (name of the taxing entity) tax on a (insert the average value of a residence in 
the taxing entity rounded to the nearest thousand dollars) residence would increase from 
$______ to $________, which is $_______ per year.
The (name of the taxing entity) tax on a (insert the value of a business having the 
same value as the average value of a residence in the taxing entity) business would increase 
from $________ to $_______, which is $______ per year.
If the proposed budget is approved, (name of the taxing entity) would receive an 
additional $______ in property tax revenue per year as a result of the tax increase.
If the proposed budget is approved, (name of the taxing entity) would increase its 
property tax budgeted revenue by ___% above last year's property tax budgeted revenue 
excluding eligible new growth.
The (name of the taxing entity) invites all concerned citizens to a public hearing for the 
purpose of hearing comments regarding the proposed tax increase and to explain the reasons 
for the proposed tax increase.
PUBLIC HEARING
Date/Time:
(date) (time)
Location:
(name of meeting place and address of meeting place)
To obtain more information regarding the tax increase, citizens may contact the (name 
of the taxing entity) at (phone number of taxing entity) or visit (Internet address for the taxing 
entity's public website)."
(7)
The commission:
(a)
shall adopt rules in accordance with Title 63G, Chapter 3, Utah Administrative 
Rulemaking Act, governing the joint use of one advertisement described in 
Subsection (6) by two or more taxing entities; and
(b)
subject to Section 
45-1-101
, may authorize:
(i)
the use of a weekly newspaper:
(A)
in a county having both daily and weekly newspapers if the weekly newspaper 
would provide equal or greater notice to the taxpayer; and
(B)
if the county petitions the commission for the use of the weekly newspaper; or
(ii)
the use by a taxing entity of a commission approved direct notice to each taxpayer 
if:
(A)
the cost of the advertisement would cause undue hardship;
(B)
the direct notice is different and separate from that provided for in Section 
59-2-919.1
; and
(C)
the taxing entity petitions the commission for the use of a commission 
approved direct notice.
(8)
(a)
(i)
A
On or before June 1, a
 fiscal year taxing entity shall
, on or before June 1,
 notify the commission and the county auditor of the date, time, and place of the 
public hearing described in Subsection (4)(b).
(ii)
A
On or before October 1 of the current calendar year, a
 calendar year taxing 
entity shall
, on or before October 1 of the current calendar year,
 notify the 
commission and the county auditor of the date, time, and place of the public 
hearing described in Subsection (3)(a)(v).
(b)
(i)
A public hearing described in Subsection (3)(a)(v) or (4)(b) shall be:
(A)
open to the public; and
(B)
held at a meeting of the taxing entity with no items on the agenda other than 
discussion and action on the taxing entity's intent to levy a tax rate that exceeds 
the taxing entity's certified tax rate, the taxing entity's budget, a special 
district's or special service district's fee implementation or increase, or a 
combination of these items.
(ii)
The governing body of a taxing entity conducting a public hearing described in 
Subsection (3)(a)(v) or (4)(b) shall:
(A)
state the dollar amount of additional ad valorem tax revenue that would be 
generated each year by the proposed increase in the certified tax rate;
(B)
explain the reasons for the proposed tax increase, including the taxing entity's 
intended use of additional ad valorem tax revenue described in Subsection 
(8)(b)(ii)(A);
(C)
if the county auditor compiles the list required by Section 
59-2-919.2
, present 
the list at the public hearing and make the list available on the taxing entity's 
public website; and
(D)
provide an interested party desiring to be heard an opportunity to present oral 
testimony
within reasonable time limits and without unreasonable restriction 
on the number of individuals allowed to make public comment.
(c)
(i)
Except as provided in Subsection (8)(c)(ii), a taxing entity may not schedule a 
public hearing described in Subsection (3)(a)(v) or (4)(b) at the same time as the 
public hearing of another overlapping taxing entity in the same county.
(ii)
The taxing entities in which the power to set tax levies is vested in the same 
governing board or authority may consolidate the public hearings described in 
Subsection (3)(a)(v) or (4)(b) into one public hearing.
(d)
The county auditor shall resolve any conflict in public hearing dates and times after 
consultation with each affected taxing entity.
(e)
(i)
A taxing entity shall hold a public hearing described in Subsection (3)(a)(v) or 
(4)(b) beginning at or after 6 p.m.
(ii)
If a taxing entity holds a public meeting for the purpose of addressing general 
business of the taxing entity on the same date as a public hearing described in 
Subsection (3)(a)(v) or (4)(b), the public meeting addressing general business 
items shall conclude before the beginning of the public hearing described in 
Subsection (3)(a)(v) or (4)(b).
(f)
(i)
Except as provided in Subsection (8)(f)(ii), a taxing entity may not hold the 
public hearing described in Subsection (3)(a)(v) or (4)(b) on the same date as 
another public hearing of the taxing entity.
(ii)
A taxing entity may hold the following hearings on the same date as a public 
hearing described in Subsection (3)(a)(v) or (4)(b):
(A)
a budget hearing;
(B)
if the taxing entity is a special district or a special service district, a fee 
hearing described in Section 
17B-1-643
;
(C)
if the taxing entity is a town, an enterprise fund hearing described in Section 
10-5-107.5
; or
(D)
if the taxing entity is a city, an enterprise fund hearing described in Section 
10-6-135.5
.
(9)
(a)
If a taxing entity does not make a final decision on budgeting additional ad 
valorem tax revenue at a public hearing described in Subsection (3)(a)(v) or (4)(b), 
the taxing entity shall:
(i)
announce at that public hearing the scheduled time and place of the next public 
meeting at which the taxing entity will consider budgeting the additional ad 
valorem tax revenue; and
(ii)
if the taxing entity is a fiscal year taxing entity, hold the public meeting described 
in Subsection (9)(a)(i) before September 1.
(b)
A calendar year taxing entity may not adopt a final budget that budgets an amount of 
additional ad valorem tax revenue that exceeds the largest amount of additional ad 
valorem tax revenue stated at a public meeting under Subsection (3)(a)(i).
(c)
A public hearing on levying a tax rate that exceeds a fiscal year taxing entity's 
certified tax rate may coincide with a public hearing on the fiscal year taxing entity's 
proposed annual budget.
(10)
(a)
A county auditor may conduct an audit to verify a taxing entity's compliance 
with Subsection (8).
(b)
If the county auditor, after completing an audit, finds that a taxing entity has failed to 
meet the requirements of Subsection (8), the county auditor shall prepare and submit 
a report of the auditor's findings to the commission.
(c)
The commission may not certify a tax rate that exceeds a taxing entity's certified tax 
rate if, on or before September 15 of the year in which the taxing entity is required to 
hold the public hearing described in Subsection (3)(a)(v) or (4)(b), the commission 
determines that the taxing entity has failed to meet the requirements of Subsection (8).
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.
3-6-25 12:46 PM