Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 197 (2025GS)

Sponsor

Sen. McCay, Daniel

Final action

Governor Vetoed 3/27/2025

Outcome

Vetoed

Summary

What it does

• This bill:
• defines terms;
• prohibits taxpayers from receiving the homeowner's credit unless the taxpayer received the credit within the previous two years, beginning in 2026;
• removes requirements for annual inflation adjustments for the homeowner's credit;
• increases the household income limits and maximum credit amounts allowed for a renter's credit;
• changes the qualifications, scope, duration, and rates of interest applicable to the discretionary and nondiscretionary property tax deferral programs;
• prohibits taxpayers from receiving indigent abatement unless the taxpayer received the abatement within the previous two years, beginning in 2026;
• requires a county auditor to include information on the property tax valuation notice regarding the availability of tax deferral programs;
• requires a county treasurer to include information on the tax notice regarding the amount of outstanding taxes and interest for taxpayers who receive a deferral;
• prohibits taxpayers from receiving more than one of certain forms of property tax relief;
• includes a coordination clause to address substantive and technical conflicts if this bill and H.B. 20, Property Tax Code Recodification, both pass and become law; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

32
59-2-919.1
59-2-1202
59-2-1208
59-2-1209
11
Property Tax Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Daniel McCay
House Sponsor: 
LONG TITLE
General Description:
This bill modifies provisions related to property taxation.
Highlighted Provisions:
This bill:
defines terms;
provides for annual reductions to the maximum amount available for the taxpayer relief 
known as the homeowner's credit;
prohibits taxpayers from receiving a homeowner's credit beginning in 2030;
requires a county auditor to include information on the property tax valuation notice 
regarding the availability of property tax deferral programs in lieu of the homeowner's 
credit; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides retrospective operation.
Utah Code Sections Affected:
AMENDS:
59-2-919.1
, as last amended by Laws of Utah 2024, Chapter 246
59-2-1202
, as last amended by Laws of Utah 2024, Chapter 279
59-2-1208
, as last amended by Laws of Utah 2021, Chapter 391
59-2-1209
, as last amended by Laws of Utah 2024, Chapter 272
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. 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), 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)
For a calendar year beginning on or after January 1, 2025, and before January 1, 2030, 
in addition to the information required by Subsection 
(2)
, the notice described in 
Subsection 
(1)
 shall:
(a)
state, "Beginning in 2025, the amount of property tax relief available to property 
owners through the homeowner's credit program will be reduced each year by 20% 
and will no longer be available starting in 2030. However, you may be eligible to 
defer payment of this property tax if you are 66 years old or older and meet certain 
income requirements."; 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, 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 notice required by this section is sent by electronic means, a county auditor 
shall attempt to verify whether a taxpayer receives the notice.
(ii)
If 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 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 
59-2-1202
 is amended to read:
59-2-1202. Definitions.
As used in this part:
(1)
"Base year credit" means the maximum amount allowed as a homeowner's credit for 
each income bracket under Section 
59-2-1208
 for the calendar year beginning on 
January 1, 2024.
(1)
(2)
(a)
"Claimant" means a homeowner or renter who:
(i)
files a claim under this part for a residence;
(ii)
is domiciled in this state for the entire calendar year for which a claim for relief is 
filed under this part; and
(iii)
on or before December 31 of the year for which a claim for relief is filed under 
this part, is:
(A)
66 years old or older if the individual was born on or before December 31, 
1959; or
(B)
67 years old or older if the individual was born on or after January 1, 1960.
(b)
Notwithstanding Subsection 
(1)(a)
(2)(a)
, "claimant" includes a surviving spouse:
(i)
regardless of:
(A)
the age of the surviving spouse; or
(B)
the age of the deceased spouse at the time of death;
(ii)
if the surviving spouse meets the requirements of this part except for the age 
requirement;
(iii)
if the surviving spouse is part of the same household of the deceased spouse at 
the time of death of the deceased spouse; and
(iv)
if the surviving spouse is unmarried at the time the surviving spouse files the 
claim.
(c)
If two or more individuals of a household are able to meet the qualifications for a 
claimant, they may determine among them as to who the claimant shall be, but if they 
are unable to agree, the matter shall be referred to the county legislative body for a 
determination of the claimant of an owned residence and to the commission for a 
determination of the claimant of a rented residence.
(2)
(3)
"Consumer price index housing" means the Consumer Price Index - All Urban 
Consumers, Housing United States Cities Average, published by the Bureau of Labor 
Statistics of the United States Department of Labor.
(3)
(4)
(a)
"Gross rent" means rent actually paid in cash or its equivalent solely for the 
right of occupancy, at arm's-length, of a residence, exclusive of charges for any 
utilities, services, furniture, furnishings, or personal appliances furnished by the 
landlord as a part of the rental agreement.
(b)
If a claimant occupies two or more residences in the year, "gross rent" means the 
total rent paid for the residences during the one-year period for which the renter files 
a claim under this part.
(4)
(5)
(a)
"Homeowner" means:
(i)
an individual whose name is listed on the deed of a residence; or
(ii)
if a residence is owned in a qualifying trust, an individual who is a grantor, 
trustor, or settlor or holds another similar role in the trust.
(b)
"Homeowner" does not include:
(i)
if a residence is owned by any type of entity other than a qualifying trust, an 
individual who holds an ownership interest in that entity; or
(ii)
an individual who is listed on a deed of a residence along with an entity other 
than a qualifying trust.
(5)
(6)
"Homeowner's credit" means a credit against a claimant's property tax liability.
(6)
(7)
"Household" means the association of individuals who live in the same dwelling, 
sharing the dwelling's furnishings, facilities, accommodations, and expenses.
(7)
(8)
(a)
Except as provided in Subsection 
(7)(b)
(8)(b)
, "household income" means 
all income received by all members of a claimant's household in:
(i)
for a claimant who owns a residence, the calendar year preceding the calendar 
year in which property taxes are due; or
(ii)
for a claimant who rents a residence, the year for which a claim is filed.
(b)
"Household income" does not include income received by a member of a claimant's 
household who is:
(i)
under
 the age of
 18
 years old
; or
(ii)
a parent or a grandparent, through blood, marriage, or adoption, of the claimant or 
the claimant's spouse.
(8)
(9)
"Income" means the sum of:
(a)
federal adjusted gross income as defined in Section 62, Internal Revenue Code; and
(b)
nontaxable income.
(9)
(10)
(a)
"Nontaxable income" means amounts excluded from adjusted gross income 
under the Internal Revenue Code, including:
(i)
capital gains;
(ii)
loss carry forwards claimed during the taxable year in which a claimant files for 
relief under this part or Part 18, Tax Deferral and Tax Abatement;
(iii)
depreciation claimed pursuant to the Internal Revenue Code by a claimant on the 
residence for which the claimant files for relief under this part or Part 18, Tax 
Deferral and Tax Abatement;
(iv)
support money received;
(v)
nontaxable strike benefits;
(vi)
the gross amount of a pension or annuity, including benefits under the Railroad 
Retirement Act of 1974, 45 U.S.C. Sec. 231 et seq., and veterans disability 
pensions;
(vii)
except for payments described in Subsection 
(9)(b)(vi)
(10)(b)(vi)
, payments 
received under the Social Security Act;
(viii)
state unemployment insurance amounts;
(ix)
nontaxable interest received from any source;
(x)
workers' compensation;
(xi)
the gross amount of "loss of time" insurance; and
(xii)
voluntary contributions to a tax-deferred retirement plan.
(b)
"Nontaxable income" does not include:
(i)
public assistance;
(ii)
aid, assistance, or contributions from a tax-exempt nongovernmental source;
(iii)
surplus foods;
(iv)
relief in kind supplied by a public or private agency;
(v)
relief provided under this part or Part 18, Tax Deferral and Tax Abatement;
(vi)
Social Security Disability Income payments received under the Social Security 
Act;
(vii)
federal tax refunds;
(viii)
federal child tax credits received under 26 U.S.C. Sec. 24;
(ix)
federal earned income tax credits received under 26 U.S.C. Sec. 32;
(x)
payments received under a reverse mortgage;
(xi)
payments or reimbursements to senior program volunteers under 42 U.S.C. Sec. 
5058; or
(xii)
gifts or bequests.
(10)
(11)
(a)
"Property taxes accrued" means property taxes, exclusive of special 
assessments, delinquent interest, and charges for service, levied on 35% of the fair 
market value, as reflected on the assessment roll, of a claimant's residence in this 
state.
(b)
For a mobile home, "property taxes accrued" includes taxes imposed on both the land 
upon which the home is situated and on the structure of the home itself, whether 
classified as real property or personal property taxes.
(c)
The relief described in Subsection 
(10)(a)
(11)(a)
 constitutes:
(i)
a tax abatement for the poor in accordance with Utah Constitution, Article XIII, 
Section 3; and
(ii)
the residential exemption provided for in Section 
59-2-103
.
(d)
For purposes of this Subsection 
(10)
(11)
, property taxes accrued are levied on the 
lien date.
(e)
When a household owns and occupies two or more different residences in this state 
in the same calendar year, and neither residence is acquired or sold during the 
calendar year for which relief is claimed under this part, property taxes accrued shall 
relate only to the residence occupied on the lien date by the household as the 
household's principal place of residence.
(f)
(i)
If a residence is an integral part of a large unit such as a farm or a multipurpose 
or multidwelling building, property taxes accrued shall be calculated on the 
percentage that the value of the residence is of the total value of the unit.
(ii)
For purposes of this Subsection 
(10)(f)
(11)(f)
, "unit" refers to the parcel of 
property covered by a single tax statement of which the residence is a part.
(11)
(12)
"Public assistance" means:
(a)
medical assistance provided under Title 26B, Chapter 3, Health Care - 
Administration and Assistance;
(b)
SNAP benefits as defined in Section 
35A-1-102
;
(c)
services or benefits provided under Title 35A, Chapter 3, Employment Support Act; 
and
(d)
foster care maintenance payments provided from the General Fund or under Title 
IV-E of the Social Security Act.
(12)
(13)
"Qualifying trust" means a trust holding title to real or tangible personal property 
for which an individual:
(a)
makes a claim under this part;
(b)
proves to the satisfaction of the county that title to the portion of the trust will revest 
in the individual upon the exercise of a power:
(i)
by:
(A)
the individual as grantor, trustor, settlor, or in another similar role of the trust;
(B)
a nonadverse party; or
(C)
both the individual and a nonadverse party; and
(ii)
regardless of whether the power is a power:
(A)
to revoke;
(B)
to terminate;
(C)
to alter;
(D)
to amend; or
(E)
to appoint; and
(c)
is obligated to pay the taxes on that portion of the trust property beginning January 1 
of the year the individual makes the claim.
(13)
(14)
(a)
"Rental assistance payment" means any payment that:
(i)
is made by a:
(A)
governmental entity;
(B)
charitable organization; or
(C)
religious organization; and
(ii)
is specifically designated for the payment of rent of a claimant:
(A)
for the calendar year for which the claimant seeks a renter's credit under this 
part; and
(B)
regardless of whether the payment is made to the claimant or the landlord.
(b)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission may make rules defining the terms:
(i)
"governmental entity";
(ii)
"charitable organization"; or
(iii)
"religious organization."
(14)
(15)
(a)
(i)
"Residence" means the dwelling in this state, whether owned or 
rented, and so much of the land surrounding the dwelling, not exceeding one acre, 
as is reasonably necessary for use of the dwelling as a home.
(ii)
"Residence" includes a dwelling that is:
(A)
a part of a multidwelling or multipurpose building and a part of the land upon 
which the multidwelling or multipurpose building is built; and
(B)
a mobile home or houseboat.
(b)
"Residence" does not include personal property such as furniture, furnishings, or 
appliances.
(c)
For purposes of this Subsection 
(14)
(15)
, "owned" includes a vendee in possession 
under a land contract or one or more joint tenants or tenants in common.
Section 3, Section 
59-2-1208
 is amended to read:
59-2-1208. Amount of homeowner's credit -- Cost-of-living adjustment -- Annual 
reduction of credit amount -- Limitation -- General Fund as source of credit.
(1)
(a)
Subject to 
Subsections 
(2)
 and 
(4)
Subsection 
(2)
, for a calendar year beginning on or 
after January 1, 
2021
2024
, 
and before January 1, 2030, 
a claimant may claim a homeowner's 
credit that does not exceed the following amounts:
If household income is
Homeowner's credit
$0 -- 
$11,785
$13,884
$1,027
$1,259
$11,786 -- $15,716
$13,885 -- $18,515
$896
$1,105
$15,717 -- $19,643
$18,516 -- $23,141
$768
$954
$19,644 -- $23,572
$23,142 -- $27,770
$575
$726
$23,573 -- $27,503
$27,771 -- $32,401
$448
$577
$27,504 -- $31,198
$32,402 -- $36,754
$256
$351
$31,199 -- $34,666
$36,755 -- $40,840
$126
$197
(b)
For a calendar year beginning on or after January 1, 
2022
2025
, the commission 
shall increase or decrease the household income eligibility amounts
 and the credits 
under Subsection 
(1)(a)
 by a percentage equal to the percentage difference between 
the consumer price index 
housing
 for the preceding calendar year and the consumer 
price index 
housing
 for calendar year 
2020
2023
.
(c)
For a calendar year beginning on or after January 1, 2025, and before January 1, 
2030, the commission shall annually decrease the maximum amount allowed as a 
homeowner's credit for each income bracket under this section by an amount that is 
equal to 20% of the base year credit.
(d)
An individual may not receive a homeowner's credit under this section for a calendar 
year beginning on or after January 1, 2030.
(2)
(a)
An individual may not receive the homeowner's credit under this section or the tax 
relief described in Subsection 
59-2-1202(10)(a)
 on 20% of the fair market value of 
the residence if:
(i)
the individual is claimed as a personal exemption on another individual's federal 
income tax return during any portion of a calendar year for which the individual 
seeks to claim the homeowner's credit under this section;
(ii)
the individual is a dependent with respect to whom another individual claims a 
tax credit under Section 24(h)(4), Internal Revenue Code, during any portion of a 
calendar year for which the individual seeks to claim the homeowner's credit 
under this section; or
(iii)
the individual did not own the residence for the entire calendar year for which 
the individual claims the homeowner's credit.
(b)
For a calendar year in which a residence is sold, the amount received as a 
homeowner's credit under this section or as tax relief described in Subsection 
59-2-1202(10)(a)
 on 20% of the fair market value of the residence shall be repaid to 
the county on or before the day on which the sale of the residence closes.
(3)
A payment for a homeowner's credit allowed by this section, and provided for in 
Section 
59-2-1204
, shall be paid from the General Fund.
(4)
For a calendar year that begins on or after January 1, 2018, after the commission has 
adjusted the homeowner credit amount under Subsection 
(1)(b)
, the
The
 commission 
shall increase each homeowner credit amount under Subsection 
(1)
 by 
the following 
amounts:
$49.
(a)
for a calendar year that begins on January 1, 2018, $14;
(b)
for a calendar year that begins on January 1, 2019, $22;
(c)
for a calendar year that begins on January 1, 2020, $31;
(d)
for a calendar year that begins on January 1, 2021, $40; and
(e)
for a calendar year that begins on or after January 1, 2022, $49.
Section 4, Section 
59-2-1209
 is amended to read:
59-2-1209. Amount of renter's credit -- Cost-of-living adjustment -- Renter's 
credit may be claimed only for gross rent that does not constitute a rental assistance 
payment -- Calculation of credit when rent includes utilities -- Limitation -- General 
Fund as source of credit -- Maximum credit.
(1)
(a)
Subject to Subsections (2) and (3), for a calendar year beginning on or after January 1, 
2021, a claimant may claim a renter's credit for the previous calendar year that does not exceed 
the following amounts:
If household income is
Percentage of gross rent allowed as a credit
$0 -- $11,785
9.5%
$11,786 -- $15,716
8.5%
$15,717 -- $19,643
7.0%
$19,644 -- $23,572
5.5%
$23,573 -- $27,503
4.0%
$27,504 -- $31,198
3.0%
$31,199 -- $34,666
2.5%
(b)
For a calendar year beginning on or after January 1, 2022, the commission shall 
increase or decrease the household income eligibility amounts under Subsection 
(1)(a) by a percentage equal to the percentage difference between the 
Consumer 
Price Index housing
consumer price index
 for the preceding calendar year and the 
Consumer Price Index housing
consumer price index
 for calendar year 2020.
(2)
A claimant may claim a renter's credit under this part only for gross rent that does not 
constitute a rental assistance payment.
(3)
For purposes of calculating gross rent when a claimant's rent includes electricity or 
natural gas and the utility amount is not itemized in the statement provided in 
accordance with Section 
59-2-1213
, the commission shall deduct from rent:
(a)
7% of rent if the rent includes electricity or natural gas but not both; or
(b)
13% of rent if the rent includes both electricity and natural gas.
(4)
An individual may not receive the renter's credit under this section if the individual is:
(a)
claimed as a personal exemption on another individual's federal income tax return 
during any portion of a calendar year for which the individual seeks to claim the 
renter's credit under this section; or
(b)
a dependent with respect to whom another individual claims a tax credit under 
Section 24(h)(4), Internal Revenue Code, during any portion of a calendar year for 
which the individual seeks to claim the renter's credit under this section.
(5)
A payment for a renter's credit allowed by this section, and provided for in Section 
59-2-1204
, shall be paid from the General Fund.
(6)
A credit under this section may not exceed the 
maximum amount allowed as a 
homeowner's credit for each income bracket under Section 
59-2-1208
base year credit as 
adjusted by the commission by a percentage equal to the percentage difference between 
the consumer price index for the preceding calendar year and the consumer price index 
for calendar year 2023
.
Section 5. 
Effective Date.
This bill takes effect on 
May 7, 2025
.
Section 6. 
Retrospective operation.
This bill has retrospective operation for a taxable year beginning on or after 
January 1, 
2025
.
1-30-25 11:54 AM