Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 202 (2025GS)

Sponsor

Sen. Wilson, Chris H.

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 annually provide the State Tax Commission (commission) with a preliminary assessment book before delivery to the county auditor;
• requires the commission to take corrective action upon a county officer's noncompliance with assessment duties;
• describes forms of corrective action that the commission may take against a county officer;
• requires commission assistance upon a county officer's noncompliance with assessment duties for a certain period of time;
• increases the costs paid by counties that request and receive appraisal assistance from the commission;
• repeals newspaper publication requirements applicable to certain property tax increase proposals;
• requires taxing entities holding a public hearing for certain property tax increase proposals to allow for in-person or virtual participation;
• requires the property tax valuation notice provided by county auditors to include taxpayer instructions for appealing a property's valuation;
• removes tax payment information from the property tax valuation notice provided by county auditors;
• requires the commission to provide education and training to specified county officers in addition to hearing officers;
• requires county officers subject to the education and training requirements to complete the education and training before performing valuation-related work;
• allows the commission to require education and training for other county officers involved in property valuation;
• requires counties to ensure taxpayers have the ability to submit property valuation appeals through electronic means;

Every vote on this bill

Bill text

41
59-1-210
59-2-303.1
59-2-311
59-2-331
59-2-509
59-2-702.5
59-2-703
59-2-704
59-2-919
59-2-919.1
59-2-919.2
59-2-1001
59-2-1004
59-2-1018
59-2-1317
59-2-1602
59-2-1606
59-2-1708
7
0
Property Tax Revisions
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Chris H. Wilson
House Sponsor: Steve Eliason
LONG TITLE
General Description:
This bill modifies provisions in the Property Tax Act.
Highlighted Provisions:
This bill:
requires counties to annually provide the State Tax Commission (commission) with a 
preliminary assessment book before delivery to the county auditor;
requires the commission to take corrective action upon a county officer's noncompliance 
with assessment duties;
describes forms of corrective action that the commission may take against a county 
officer;
requires commission assistance upon a county officer's noncompliance with assessment 
duties for a certain period of time;
increases the costs paid by counties that request and receive appraisal assistance from the 
commission;
repeals newspaper publication requirements applicable to certain property tax increase 
proposals;
requires taxing entities holding a public hearing for certain property tax increase 
proposals to allow for in-person or virtual participation;
requires the property tax valuation notice provided by county auditors to include taxpayer 
instructions for appealing a property's valuation;
removes tax payment information from the property tax valuation notice provided by 
county auditors;
requires the commission to provide education and training to specified county officers in 
addition to hearing officers;
requires county officers subject to the education and training requirements to complete 
the education and training before performing valuation-related work;
allows the commission to require education and training for other county officers 
involved in property valuation;
requires counties to ensure taxpayers have the ability to submit property valuation appeals 
through electronic means;
requires counties to annually report appeals information to the commission for reporting 
to the Legislature;
requires the tax notice provided by county treasurers to include information regarding 
payment options;
requires the Multicounty Appraisal Trust to use trust funds to:
develop and maintain a statewide web portal for uniform access to property 
characteristics and features;
develop and maintain a statewide web portal for the uniform electronic filing of 
property valuation appeal applications; and
assist counties in reporting appeals information to the commission;
establishes timing requirements for counties to complete a review of certain applications 
for farmland and urban farming property tax assessment required after land changes 
ownership; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
59-1-210
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2023, Chapter 329
59-2-303.1
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 263
59-2-311
, 
Effective 
01/01/26
 as last amended by Laws of Utah 2019, Chapter 16
59-2-509
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2002, Chapter 141
59-2-702.5
, 
Effective 
05/07/25
 as enacted by Laws of Utah 2024, Chapter 263
59-2-703
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 263
59-2-704
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2001, Chapter 9
59-2-919
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 246
59-2-919.1
, 
Effective 
01/01/26
 as last amended by Laws of Utah 2024, Chapter 246
59-2-919.2
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 246
59-2-1001
, 
Effective 
01/01/26
 as last amended by Laws of Utah 2018, Chapter 200
59-2-1004
, 
Effective 
01/01/26
 as last amended by Laws of Utah 2024, Chapters 252, 
263 and 353
59-2-1317
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 430
59-2-1602
, 
Effective 
01/01/26
 as last amended by Laws of Utah 2022, Chapters 239, 
451
59-2-1606
, 
Effective 
01/01/26
 as last amended by Laws of Utah 2024, Chapters 263, 
315
59-2-1708
, 
Effective 
05/07/25
 as enacted by Laws of Utah 2012, Chapter 197
ENACTS:
59-2-331
, 
Effective 
05/07/25
 Utah Code Annotated 1953
59-2-1018
, 
Effective 
01/01/26
 Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
59-1-210
 is amended to read:
59-1-210
Effective 
05/07/25
. General powers and duties.
The powers and duties of the commission are as follows:
(1)
to sue and be sued in its own name;
(2)
to adopt rules and policies consistent with the Constitution and laws of this state to 
govern the commission, executive director, division directors, and commission 
employees in the performance of their duties;
(3)
to adopt rules and policies consistent with the Constitution and laws of the state, to 
govern county boards and officers in the performance of any duty relating to assessment, 
equalization, and collection of taxes;
(4)
to prescribe the use of forms relating to the assessment of property for state or local 
taxation, the equalization of those assessments, the reporting of property or income for 
state or local taxation purposes, or for the computation of those taxes and the reporting 
of any information, statistics, or data required by the commission;
(5)
to administer and supervise the tax laws of the state;
(6)
to prepare and maintain from year to year a complete record of all lands subject to 
taxation in this state, and all machinery used in mining and all property or surface 
improvements upon or appurtenant to mines or mining claims;
(7)
to exercise general supervision over 
county 
assessors
 and
,
 county boards of 
equalization
 including the authority to enforce Section 
59-2-303.1
, and 
over 
other 
county officers in the performance of their duties relating to the assessment of property 
and collection of taxes, so that all assessments of property are 
just
uniform
 and equal, 
according to fair market value, and that the tax burden is distributed without favor or 
discrimination;
(8)
to reconvene any county board of equalization which, when reconvened, may only 
address business approved by the commission and extend the time for which any county 
board of equalization may sit for the equalization of assessments;
(9)
to confer with, advise, and direct county treasurers, assessors, and other county officers 
in matters relating to the assessment and equalization of property for taxation and the 
collection of taxes;
(10)
to provide for and hold annually at such time and place as may be convenient a district 
or state convention of county assessors, auditors, and other county officers to consider 
and discuss matters relative to taxation, uniformity of valuation, and changes in the law 
relative to taxation and methods of assessment, to which county assessors and other 
officers called to attend shall attend at county expense;
(11)
to direct proceedings, actions, and prosecutions to enforce the laws relating to the 
penalties, liabilities, and punishments of public officers, persons, and officers or agents 
of corporations for failure or neglect to comply with the statutes governing the reporting, 
assessment, and taxation of property;
(12)
to cause complaints to be made in the proper court seeking removal from office of 
assessors, auditors, members of county boards, and other assessing, taxing, or disbursing 
officers, who are guilty of official misconduct or neglect of duty;
(13)
to require county attorneys to immediately institute and prosecute actions and 
proceedings in respect to penalties, forfeitures, removals, and punishments for violations 
of the laws relating to the assessment and taxation of property in their respective 
counties;
(14)
to require any person to furnish any information required by the commission to 
ascertain the value and the relative burden borne by all kinds of property in the state, and 
to require from all state and local officers any information necessary for the proper 
discharge of the duties of the commission;
(15)
to examine all records relating to the valuation of property of any person;
(16)
to subpoena witnesses to appear and give testimony and produce records relating to 
any matter before the commission;
(17)
to cause depositions of witnesses to be taken as in civil actions at the request of the 
commission or any party to any matter or proceeding before the commission;
(18)
to authorize any member or employee of the commission to administer oaths and 
affirmations in any matter or proceeding relating to the exercise of the powers and duties 
of the commission;
(19)
to visit periodically each county of the state, to investigate and direct the work and 
methods of local assessors and other officials in the assessment, equalization, and 
taxation of property, and to ascertain whether the law requiring the assessment of all 
property not exempt from taxation, and the collection of taxes, have been properly 
administered and enforced;
(20)
to carefully examine all cases where evasion or violation of the laws for assessment 
and taxation of property is alleged, to ascertain whether existing laws are defective or 
improperly administered;
(21)
to furnish to the governor from time to time such assistance and information as the 
governor requires;
(22)
to transmit to the governor and to each member of the Legislature recommendations as 
to legislation which will correct or eliminate defects in the operation of the tax laws and 
will equalize the burden of taxation within the state;
(23)
to correct any error in any assessment made by it at any time before the tax is due and 
report the correction to the county auditor, who shall enter the corrected assessment 
upon the assessment roll;
(24)
to compile and publish statistics relating to taxation in the state and prepare and submit 
an annual budget to the governor for inclusion in the state budget to be submitted to the 
Legislature;
(25)
to perform any further duties imposed by law, and exercise all powers necessary in the 
performance of its duties;
(26)
to adopt a schedule of fees assessed for services provided by the commission, unless 
otherwise provided by statute. The fee shall be reasonable and fair, and shall reflect the 
cost of services provided. Each fee established in this manner shall be submitted to and 
approved by the Legislature as part of the commission's annual appropriations request. 
The commission may not charge or collect any fee proposed in this manner without 
approval by the Legislature;
(27)
to comply with the procedures and requirements of 
Title 63G, Chapter 4, 
Administrative Procedures Act
, in its adjudicative proceedings; and
(28)
to distribute the money deposited into the Rural Health Care Facilities Account as 
required by Section 
26B-1-308
.
Section 2, Section 
59-2-303.1
 is amended to read:
59-2-303.1
Effective 
05/07/25
. Mandatory cyclical appraisals.
(1)
For purposes of this section:
(a)
"Corrective action" includes:
(i)
factoring pursuant to Section 
59-2-704
;
(ii)
notifying the state auditor that the county failed to comply with the requirements 
of this section; or
(iii)
filing a petition for a court order requiring a county to take action.
(b)
(a)
"Mass appraisal system" means a computer assisted mass appraisal system that:
(i)
a county assessor uses to value real property; and
(ii)
includes at least the following system features:
(A)
has the ability to update all parcels of real property located within the county 
each year;
(B)
can be programmed with specialized criteria;
(C)
provides uniform and equal treatment of parcels within the same class of real 
property throughout the county; and
(D)
annually updates all parcels of residential real property within the county 
using accepted valuation methodologies as determined by rule.
(c)
(b)
"Property review date" means the date a county assessor completes a detailed 
review of the property characteristics of a parcel of real property in accordance with 
Subsection (3)(a).
(2)
(a)
The county assessor shall annually update property values of property as provided 
in Section 
59-2-301
 based on a systematic review of current market data.
(b)
The county assessor shall conduct the annual update described in Subsection (2)(a) 
by using a mass appraisal system.
(c)
The county assessor and the commission shall jointly certify that the county's mass 
appraisal system meets the requirements:
(i)
described in Subsection (1)(b); and
(ii)
of the commission.
(3)
(a)
In addition to the requirements in Subsection (2), the county assessor shall 
complete a detailed review of property characteristics for each property at least once 
every five years.
(b)
The county assessor shall maintain on the county's mass appraisal system, a record of 
the last property review date for each parcel of real property located within the 
county assessor's county.
(c)
(i)
The county assessor shall maintain on the county's mass appraisal system a 
parcel's property tax class or category that is used for the purpose of property tax 
assessment on the annual assessment date.
(ii)
The classifications or categories of real property under Subsection (3)(c)(i) shall 
include, at minimum:
(A)
primary residential;
(B)
commercial;
(C)
vacant land;
(D)
secondary residential; and
(E)
non-taxable.
(iii)
The classifications or categories of real property used by the county assessor, and 
the classification or category applied to a specific parcel, is public information.
(4)
(a)
The commission shall take corrective action if the commission determines that:
(i)
a county assessor has not satisfactorily followed the current mass appraisal 
standards, as provided by law;
(ii)
the sales-assessment ratio, coefficients of dispersion, or other statistical measures 
of appraisal performance related to the studies required by Section 
59-2-704
 are 
not within the standards provided by law; or
(iii)
the county assessor has failed to comply with the requirements of this section.
(b)
If a county assessor fails to comply with the requirements of this section for one 
year, the commission shall assist the county assessor in fulfilling the requirements of 
Subsections (2) and (3).
(c)
If a county assessor fails to comply with the requirements of this section for two 
consecutive years, the county will lose the county's allocation of the revenue 
generated statewide from the imposition of the multicounty assessing and collecting 
levy authorized in Sections 
59-2-1602
 and 
59-2-1603
.
(d)
If a county loses its allocation of the revenue generated statewide from the 
imposition of the multicounty assessing and collecting levy described in Subsection 
(4)(c), the revenue the county would have received shall be distributed to the 
Multicounty Appraisal Trust created by interlocal agreement by all counties in the 
state.
(5)
(4)
(a)
On or before July 1, 2008, the
The
 county assessor shall prepare a five-year 
plan to comply with the requirements of Subsections (2) and (3).
(b)
The plan shall be available in the county assessor's office for review by the public 
upon request.
(c)
The plan shall be annually reviewed and revised as necessary.
(6)
(5)
(a)
A county assessor shall create, maintain, and regularly update a database 
containing the following information that the county assessor may use to enhance the 
county's ability to accurately appraise and assess property on an annual basis:
(i)
fee and other appraisals;
(ii)
property characteristics and features;
(iii)
property surveys;
(iv)
sales data; and
(v)
any other data or information on sales, studies, transfers, changes to property, or 
property characteristics.
(b)
A county assessor may provide access to the information in the database to another 
county assessor that requests assistance in accordance with Section 
59-2-303
.
Section 3, Section 
59-2-311
 is amended to read:
59-2-311
Effective 
01/01/26
. Completion and delivery of assessment book -- 
Signed statement required -- Contents of signed statement -- Adjustment of assessment in 
assessment book -- Delivery of preliminary assessment book to commission.
(1)
Before May 22 each year, the county assessor shall complete and deliver the assessment 
book to the county auditor.
(2)
The county assessor shall subscribe and sign a statement in the assessment book 
substantially as follows:
I, ____, the assessor of ____ County, do swear that before May 22, _______(year), I 
made diligent inquiry and examination, and either personally or by deputy, established the 
value of all of the property within the county subject to assessment by me; that the property 
has been assessed on the assessment book equally and uniformly according to the best of my 
judgment, information, and belief at its fair market value; that I have faithfully complied with 
all the duties imposed on the assessor under the revenue laws including the requirements of 
Section 
59-2-303.1
; and that I have not imposed any unjust or double assessments through 
malice or ill will or otherwise, or allowed anyone to escape a just and equal assessment 
through favor or reward, or otherwise.
(3)
Before completing and delivering the assessment book under Subsection 
(1)
, the county 
assessor shall adjust the assessment of property in the assessment book to reflect an 
adjustment in the taxable value of any property if the adjustment in taxable value is 
made:
(a)
by the county board of equalization in accordance with Section 
59-2-1004.5
 on or 
before May 15; or
(b)
by the county assessor in accordance with Section 
59-2-303.2
.
(4)
(a)
Before completing and delivering the assessment book under Subsection (1), the 
county assessor shall deliver a preliminary assessment book to the commission on or 
before May 15 of each year for review by the commission.
(b)
The commission shall annually:
(i)
review the preliminary assessment book for each county delivered under 
Subsection 
(4)(a)
; and
(ii)
track the assessments for each county.
Section 4, Section 
59-2-331
 is enacted to read:
59-2-331
Effective 
05/07/25
. Corrective action by commission.
(1)
As used in this section:
(a)
"County officer" means a county assessor, a member of a county board of 
equalization, or any other individual who holds a county office.
(b)
"Multicounty assessing and collecting levy" means the same as that term is defined 
in Section 
59-2-1601
.
(2)
The commission shall take corrective action if the commission determines that a county 
officer has materially failed to perform a duty under this chapter relating to the 
assessment of property.
(3)
Corrective action under Subsection 
(2)
 may include one or more of the following 
actions:
(a)
notifying a county officer in writing of the performance issue;
(b)
ordering factoring pursuant to Section 
59-2-704
;
(c)
subject to Subsection 
(4)
:
(i)
recommending the removal of a county officer; or
(ii)
filing a petition for a court order requiring a county officer to take action;
(d)
reporting suspected misconduct or malfeasance of a county officer to law 
enforcement agencies, as appropriate; and
(e)
taking any other action the commission determines is appropriate to ensure that:
(i)
all assessments of property are uniform and equal, according to fair market value; 
and
(ii)
the tax burden is distributed without favor or discrimination.
(4)
(a)
Before taking a corrective action described in Subsection 
(3)(c)
 against a county 
officer, the commission shall publish notice of the commission's intent to take the 
corrective action on:
(i)
the commission's public website; and
(ii)
the Utah Public Notice Website created in Section 
63A-16-601
.
(b)
After taking a corrective action described in Subsection 
(3)(c)
 against a county 
officer, the commission shall provide written notice of the corrective action to:
(i)
the county officer subject to the corrective action;
(ii)
the county legislative body of the county for which the county officer described 
in Subsection 
(4)(b)(i)
 holds office;
(iii)
the state auditor;
(iv)
the president of the Senate; and
(v)
the speaker of the House of Representatives.
(5)
If the commission determines that a county officer has materially failed to perform a 
duty under this chapter relating to the assessment of property for a period of one year or 
longer, the commission shall:
(a)
assist the county officer in performing the duty required by this chapter; and
(b)
charge the county the full amount of the commission's costs in providing assistance 
under this Subsection 
(5)
.
Section 5, Section 
59-2-509
 is amended to read:
59-2-509
Effective 
05/07/25
. Change of ownership or legal description.
(1)
Subject to the other provisions of this section, land assessed under this part may 
continue to be assessed under this part if the land continues to comply with the 
requirements of this part, regardless of whether the land continues to have:
(a)
the same owner; or
(b)
legal description.
(2)
Notwithstanding Subsection 
(1)
, land described in Subsection 
(1)
 is subject to the 
rollback tax as provided in Section 
59-2-506
 if the land is withdrawn from this part.
(3)
Notwithstanding Subsection 
(1)
, land is withdrawn from this part if:
(a)
there is a change in:
(i)
the ownership of the land; or
(ii)
the legal description of the land; and
(b)
after a change described in Subsection 
(3)(a)
:
(i)
the land does not meet the requirements of Section 
59-2-503
;
 or
(ii)
an owner of the land fails to submit a new application for assessment as provided 
in Section 
59-2-508
.
 within 120 days after the day on which a change described 
in Subsection (3)(a) occurs; or
(iii)
(A)
an owner of the land submits the application required by this section; and
(B)
the county denies the application upon review.
(4)
An application required by this section shall be submitted within 120 days after the day 
on which there is a change described in Subsection 
(3)(a)
.
(4)
Within 30 days from the day on which a county receives an application required by this 
section, the county shall:
(a)
review the application for completion; and
(b)
approve or deny the application.
(5)
Land under an application required by this section is not withdrawn from this part for 
the period in which the application is under review by the county.
Section 6, Section 
59-2-702.5
 is amended to read:
59-2-702.5
Effective 
05/07/25
. Education and training for county assessors.
(1)
(a)
The commission shall conduct a program of education and training for county 
assessors that offers instruction on:
(i)
a county assessor's statutory obligations; and
(ii)
the practical application of mass appraisal techniques to satisfy a county 
assessor's statutory obligations.
(b)
The commission shall confer a designation of completion upon a county assessor 
each time that the county assessor completes the program under Subsection (1)(a).
(2)
(a)
A county assessor shall obtain a designation of completion under Subsection 
(1)(b) within 12 months after the day on which the county assessor starts a term of 
office.
(b)
If a county assessor fails to obtain a designation of completion, the commission 
shall take corrective action, as defined in Section 
59-2-303.1
.
Section 7, Section 
59-2-703
 is amended to read:
59-2-703
Effective 
05/07/25
. Commission to assist county assessors -- 
Appraisers provided upon request -- Costs of services -- Contingency fee arrangements 
prohibited.
(1)
(a)
The 
Except as provided in Section 
59-2-331
, the 
commission shall, upon request 
and pursuant to mutual agreement, provide county assessors with technical assistance 
and appraisal aid. 
(b)
(a)
The commission shall provide certified or licensed appraisers who, upon request 
of the county assessor and pursuant to mutual agreement, shall perform appraisals of 
property and other technical services as needed by the county assessor. 
(c)
(b)
 The commission shall calculate the costs of these services based on the number 
of days of services rendered. 
(d)
(c)
 Each county shall pay to the commission 
50% of
an amount equal to
 the cost 
of the services that the county receives.
(2)
(a)
Both the commission and counties may contract with a private firm or an 
individual to conduct appraisals.
(b)
A county assessor may request the private firm or individual conducting appraisals to 
assist the county assessor in meeting the requirements of Section 
59-2-303.1
.
(c)
(i)
Notwithstanding Title 63G, Chapter 2, Government Records Access and 
Management Act, the commission and counties may disclose the name of the 
taxpayer and the taxpayer's address to the contract appraiser. 
(ii)
 A private appraiser is subject to the confidentiality requirements and penalty 
provisions provided in Title 63G, Chapter 2, Part 8, Remedies.
(d)
(i)
Neither the commission nor a county may contract with a private firm or an 
individual under a contingency fee arrangement to assess property or prosecute or 
defend an appeal. 
(ii)
 An appraisal that has been prepared on a contingency fee basis may not be 
allowed in any proceeding before a county board of equalization or the 
commission.
Section 8, Section 
59-2-704
 is amended to read:
59-2-704
Effective 
05/07/25
. Assessment studies -- Sharing of data -- Factoring 
assessment rates -- Rulemaking.
(1)
(a)
Each year, to assist in the evaluation of appraisal performance of taxable real 
property, the commission shall conduct and publish studies to determine the 
relationship between the market value shown on the assessment roll and the market 
value of real property in each county. 
(b)
The studies 
conducted under this Subsection 
(1)
shall include measurements of 
uniformity within counties and use statistical methods established by the commission. 
(c)
County assessors may provide sales information to the commission for purposes of 
the studies
 conducted under this Subsection 
(1)
. 
(d)
The commission shall make the sales and appraisal information related to the studies 
conducted under this Subsection 
(1)
available to the assessors upon request.
(2)
(a)
The commission shall, each year, order each county to adjust or factor its 
assessment rates using the most current studies so that the assessment rate in each 
county is in accordance with that prescribed in Section 
59-2-103
. 
(b)
The adjustment or factoring 
ordered under this Subsection 
(2)
may include an entire 
county, geographical areas within a county, and separate classes of properties.
Where significant value deviations occur, the commission shall also order corrective 
action.
(3)
If the commission determines that sales data in any county is insufficient to perform the 
studies required under Subsection 
(1)
, the commission may conduct appraisals of 
property within that county.
(4)
If a county fails to implement factoring
 or corrective action
 ordered under Subsection 
(2)
, the commission shall:
(a)
implement the factoring
 or corrective action
; and
(b)
charge 
100% of
an amount equal to
 the reasonable implementation costs 
of the 
factoring 
to that county.
(5)
If a county disputes the factoring
 or corrective action
 ordered under Subsection 
(2)
, 
the matter may be mediated by the Multicounty Appraisal Trust
 as defined in Section 
59-2-1601
.
(6)
(a)
The commission may change the factor for any county which, after a hearing 
before the commission, establishes that the factor should properly be set at a different 
level for that county. 
(b)
The commission shall establish the method, procedure, and timetable for the hearings 
authorized under this section, including access to information to ensure a fair hearing. 
(7)
The
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may establish rules to implement this section.
Section 9, Section 
59-2-919
 is amended to read:
59-2-919
Effective 
05/07/25
. 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)
"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.
(6)
(a)
Before holding the public hearing described in Subsection (3)(a)(v) or (4)(b), a 
taxing entity proposing a tax rate increase under this section shall publish an 
advertisement regarding the proposed tax increase:
(i)
electronically in accordance with Section 
45-1-101
; and
(ii)
as a class A notice under Section 
63G-30-102
.
(g)
(b)
The advertisement described in Subsection 
(6)(a)
 shall:
(i)
be published 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); and
(ii)
For purposes of Subsection (3)(a)(iii) or (4)(a), the
substantially be in the following
 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.
 You have the option to attend or participate in the public hearing 
in person or online.
PUBLIC HEARING
Date/Time:
(date) (time)
Location:
(name of meeting place and address of meeting place)
Virtual Meeting Link:
(Internet address for remote participation and live streaming 
options)
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
 a taxing entity's use of a 
commission-approved direct notice to each taxpayer if
:
(i)
the direct notice is different and separate from the notice required under Section 
59-2-919.1
; and
(ii)
the taxing entity petitions the commission for the use of a commission-approved 
direct notice.
(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 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 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
.
; and
(C)
available for individuals to attend or participate either in person or remotely 
through electronic means.
(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 10, Section 
59-2-919.1
 is amended to read:
59-2-919.1
Effective 
01/01/26
. 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)
for property assessed by the county assessor:
(A)
instructions on how the taxpayer may file an application with the county 
board of equalization to appeal the valuation or equalization of the property 
under Section 
59-2-1004
, including instructions for filing an application 
through electronic means; and
(B)
(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)
(iv)
for property assessed by the commission
,
:
(A)
instructions on how the taxpayer may file an application with the commission 
for a hearing on an objection to the valuation or equalization of the property 
under Section 
59-2-1007
;
(B)
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
;
 and
(iv)
(C)
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;
 and
(B)
options for payment of taxes;
(C)
collection procedures; and
(D)
(B)
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
statewide web portal developed and maintained 
by the Multicounty Appraisal Trust under Subsection 
59-2-1606
(5)(a)
 for 
uniform access to property characteristics and features
; 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)
(a)
Subject to the other provisions of this Subsection (4), 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):
(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), if:
(i)
the taxpayer revokes an election in accordance with Subsection (4)(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) regardless 
of whether the property that is the subject of the notice required by this section is 
exempt from taxation.
Section 11, Section 
59-2-919.2
 is amended to read:
59-2-919.2
Effective 
05/07/25
. Consolidated advertisement of public hearings.
(1)
(a)
Except as provided in Subsection (1)(b), on the same day on which a taxing entity 
provides the notice to the county required under Subsection 
59-2-919
(8)(a)(i), the 
taxing entity shall provide to the county auditor the information required by 
Subsection 
59-2-919
(8)(a)(i).
(b)
A taxing entity is not required to notify the county auditor of the taxing entity's 
public hearing in accordance with Subsection (1)(a) if the taxing entity is exempt 
from the notice requirements of Section 
59-2-919
.
(2)
If as of July 22, two or more taxing entities notify the county auditor under Subsection 
(1), the county auditor shall by no later than July 22 of each year:
(a)
compile a list of the taxing entities that notify the county auditor under Subsection (1);
(b)
include on the list described in Subsection (2)(a), the following information for each 
taxing entity on the list:
(i)
the name of the taxing entity;
(ii)
the date, time, and location of the public hearing described in Subsection 
59-2-919
(8)(a)(i);
(iii)
the average dollar increase on a residence in the taxing entity that the proposed 
tax increase would generate; 
(iv)
the average dollar increase on a business in the taxing entity that the proposed tax 
increase would generate;
(v)
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;
(vi)
the approximate percentage increase in ad valorem tax revenue for the taxing 
entity if the proposed tax increase is approved; and
(vii)
other information approved by the commission;
(c)
provide a copy of the list described in Subsection (2)(a) to each taxing entity that 
notifies the county auditor under Subsection (1); and
(d)
in addition to the requirements of Subsection (3), if the county has a webpage, 
publish a copy of the list described in Subsection (2)(a) on the county's webpage until 
December 31.
(3)
(a)
At
Subject to Subsection (3)(b), at
 least two weeks before any public hearing 
included in the list under Subsection (2) is held, the county auditor shall publish:
(i)
the list compiled under Subsection (2); and
(ii)
a statement that:
(A)
the list is for informational purposes only;
(B)
the list should not be relied on to determine a person's tax liability under this 
chapter; and
(C)
for specific information related to the tax liability of a taxpayer, the taxpayer 
should review the taxpayer's tax notice received under Section 
59-2-919.1
.
(b)
Except as provided in Subsection (3)(d)(ii), the
The
 information described in 
Subsection (3)(a) shall be published:
(i)
electronically in accordance with Section 
45-1-101
;
(ii)
as a class A notice under Section 
63G-30-102
; and
(i)
in no less than 1/4 page in size;
(ii)
except for the heading described in Subsection (3)(b)(iii), in not less than 
10-point type;
(iii)
under the following heading at the top of the document
 in not less than 18-point 
boldface type
: "NOTICE OF PROPOSED TAX INCREASES
"; and
."
(iv)
surrounded by a 1/4-inch border.
(c)
The published information described in Subsection (3)(a) and published in 
accordance with Subsection (3)(d)(i) may not be placed in the portion of a newspaper 
where a legal notice or classified advertisement appears.
(d)
A county auditor shall publish the information described in Subsection (3)(a):
(i)
(A)
in a newspaper or combination of newspapers that are:
(I)
published at least one day per week;
(II)
of general interest and readership in the county; and
(III)
not of limited subject matter; and
(B)
once each week for the two weeks preceding the first hearing included in the 
list compiled under Subsection (2); and
(ii)
for two weeks preceding the day of the first hearing included in the list compiled 
under Subsection (2):
(A)
as required in Section 
45-1-101
; and
(B)
for the county, as a class A notice under Section 
63G-30-102
.
(4)
A taxing entity that notifies the county auditor under Subsection (1) shall provide the 
list described in Subsection (2)(c) to a person:
(a)
who attends the public hearing described in Subsection 
59-2-919
(8)(a)(i) of the 
taxing entity; or
(b)
who requests a copy of the list.
(5)
(a)
A county auditor shall by no later than 30 days from the day on which the last 
publication of the information required by Subsection (3)(a) is made:
(i)
determine the costs of compiling 
and publishing 
the list; and
(ii)
charge each taxing entity included on the list an amount calculated by dividing 
the amount determined under Subsection (5)(a) by the number of taxing entities 
on the list.
(b)
A taxing entity shall pay the county auditor the amount charged under Subsection 
(5)(a).
(6)
The publication of the list under this section does not remove or change the notice 
requirements of Section 
59-2-919
 for a taxing entity.
(7)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission may make rules:
(a)
relating to the publication of a consolidated advertisement which includes the 
information described in Subsection (2) for a taxing entity that overlaps two or more 
counties;
(b)
relating to the payment required in Subsection (5)(b); and
(c)
to oversee the administration of this section and provide for uniform implementation.
Section 12, Section 
59-2-1001
 is amended to read:
59-2-1001
Effective 
01/01/26
. County board of equalization -- Public hearings 
-- Hearing officers -- Notice of decision -- Rulemaking -- Education and training for 
county officers.
(1)
The county legislative body is the county board of equalization and the county auditor is 
the clerk of the county board of equalization.
(2)
(a)
The county board of equalization shall adjust and equalize the valuation and 
assessment of the real and personal property within the county, subject to regulation 
and control by the commission, as prescribed by law. 
(b)
The county board of equalization shall meet and hold public hearings each year to 
examine the assessment roll and equalize the assessment of property in the county, 
including the assessment for general taxes of all taxing entities located in the county.
(3)
(a)
Except as provided in Subsection 
(3)(d)
, a county board of equalization may:
(i)
appoint an appraiser licensed in accordance with 
Title 61, Chapter 2g, Real Estate 
Appraiser Licensing and Certification Act
, as a hearing officer for the purpose of 
examining an applicant or a witness; or
(ii)
appoint an individual who is not licensed in accordance with 
Title 61, Chapter 2g, 
Real Estate Appraiser Licensing and Certification Act
, as a hearing officer for the 
purpose of examining an applicant or a witness if the county board of equalization 
determines that the individual has competency relevant to the work of a hearing 
officer, including competency in:
(A)
real estate;
(B)
finance;
(C)
economics;
(D)
public administration; or
(E)
law.
(b)
Except as provided in Subsection 
(3)(d)
,
 beginning on January 1, 2014,
 a county 
board of equalization may only allow an individual to serve as a hearing officer for 
the purposes of examining an applicant or a witness if the individual has completed a 
course the commission:
(i)
develops in accordance with Subsection 
(3)(c)(i)
; or
(ii)
approves in accordance with Subsection 
(3)(c)(ii)
.
(c)
(i)
On or before January 1, 2014, the
The
 commission shall develop 
a hearing 
officer training course
and administer a continuing education and training 
program for hearing officers
 that includes training in property valuation and 
administrative law.
(ii)
In addition to the 
course
program
 the commission develops 
and administers 
in 
accordance with Subsection 
(3)(c)(i)
, the commission may approve 
a
the 
continuing education and training program for a
 hearing officer 
training course 
provided by a county or a private entity if the 
course
program
 includes training in 
property valuation and administrative law.
(iii)
The commission shall ensure that any 
education and 
training 
described in
provided to hearing officers under
 this Subsection 
(3)(c)
 complies with 
Title 63G, 
Chapter 22, State Training and Certification Requirements
. 
(iv)
(A)
The commission shall confer a designation of completion upon a hearing 
officer each time the hearing officer completes the education and training 
program under Subsection 
(3)(c)(i)
 or (ii).
(B)
A hearing officer shall obtain a designation of completion as described in 
Subsection (3)(c)(iv)(A) before the hearing officer acts or performs as a 
hearing officer.
(d)
A county board of equalization may not appoint a person employed by an assessor's 
office as a hearing officer.
(e)
A hearing officer shall transmit the hearing officer's findings to the board, where a 
quorum shall be required for final action upon any application for exemption, 
deferral, reduction, or abatement.
(4)
(a)
The clerk of the board of equalization shall notify the taxpayer, in writing, of any 
decision of the board. 
(b)
The decision shall include any adjustment in the amount of taxes due on the property 
resulting from a change in the taxable value and shall be considered the corrected tax 
notice.
(5)
During the session of the board, the assessor or any deputy whose testimony is needed 
shall be present and may make any statement or introduce and examine witnesses on 
questions before the board.
(6)
The county board of equalization may make and enforce any rule which is consistent 
with statute or commission rule and necessary for the government of the board, the 
preservation of order, and the transaction of business.
(7)
(a)
In addition to education and training provided to hearing officers under 
Subsection 
(3)(c)
, the commission shall develop and administer an education and 
training program for county officers whose participation in a county board of 
equalization is required by Subsection 
(1)
, including:
(i)
members of a county legislative body; and
(ii)
county auditors.
(b)
The education and training provided to county officers under this Subsection 
(7)
shall include instruction on:
(i)
a county officer's duties and obligations in relation to the county board of 
equalization;
(ii)
property valuation; and
(iii)
administrative law.
(c)
(i)
The commission shall confer a designation of completion upon a county officer 
described in Subsection 
(7)
(a) each time the county officer completes the 
education and training program under this Subsection 
(7)
.
(ii)
A county officer subject to education and training under this Subsection 
(7)
 shall 
obtain a designation of completion as described in Subsection 
(7)(c)(i)
 before the 
county officer participates in a board of equalization process.
(8)
The commission may require education and training for county officers involved in 
property valuation who are not otherwise required to complete an education and training 
program in accordance with Subsection 
(3)(c)
 or (7).
(9)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission may make rules for administering education and training programs in 
accordance with this section.
Section 13, Section 
59-2-1004
 is amended to read:
59-2-1004
Effective 
01/01/26
. Appeal to county board of equalization -- Real 
property -- Time period for appeal -- Public hearing requirements -- Decision of board -- 
Extensions approved by commission -- Appeal to commission.
(1)
As used in this section:
(a)
"Applicable lien date" means January 1 of the year in which the valuation or 
equalization of real property is appealed to the county board of equalization.
(b)
"Final assessed value" means:
(i)
for real property for which the taxpayer appealed the valuation or equalization to 
the county board of equalization in accordance with this section, the value given 
to the real property by the county board of equalization, including a value based 
on a stipulation of the parties;
(ii)
for real property for which the taxpayer or a county assessor appealed the 
valuation or equalization to the commission in accordance with Section 
59-2-1006
, 
the value given to the real property by:
(A)
the commission, if the commission has issued a decision in the appeal or the 
parties have entered a stipulation; or
(B)
a county board of equalization, if the commission has not yet issued a decision 
in the appeal and the parties have not entered a stipulation; or
(iii)
for real property for which the taxpayer or a county assessor sought judicial 
review of the valuation or equalization in accordance with Section 
59-1-602
 or 
Title 63G, Chapter 4, Part 4, Judicial Review, the value given the real property by 
the commission.
(c)
"Inflation adjusted value" means the value of the real property that is the subject of 
the appeal as calculated by changing the final assessed value for the previous taxable 
year for the real property by the median property value change.
(d)
"Median property value change" means the midpoint of the property value changes 
for all real property that is:
(i)
of the same class of real property as the qualified real property; and
(ii)
located within the same county and within the same market area as the qualified 
real property.
(e)
"Property value change" means the percentage change in the fair market value of real 
property on or after January 1 of the previous year and before January 1 of the 
current year.
(f)
"Qualified real property" means real property:
(i)
for which:
(A)
the taxpayer or a county assessor appealed the valuation or equalization for 
the previous taxable year to the county board of equalization in accordance 
with this section or the commission in accordance with Section 
59-2-1006
;
(B)
the appeal described in Subsection (1)(f)(i)(A), resulted in a final assessed 
value that was lower than the assessed value; and
(C)
the assessed value for the current taxable year is higher than the inflation 
adjusted value; and
(ii)
that, on or after January 1 of the previous taxable year and before January 1 of the 
current taxable year, has not had a qualifying change.
(g)
"Qualifying change" means one of the following changes to real property that occurs 
on or after January 1 of the previous taxable year and before January 1 of the current 
taxable year:
(i)
a physical improvement if, solely as a result of the physical improvement, the fair 
market value of the physical improvement equals or exceeds the greater of 10% of 
fair market value of the real property or $20,000;
(ii)
a zoning change, if the fair market value of the real property increases solely as a 
result of the zoning change; or
(iii)
a change in the legal description of the real property, if the fair market value of 
the real property increases solely as a result of the change in the legal description 
of the real property.
(h)
"Qualifying contract" means a contract for the completed sale of residential property 
that:
(i)
involves residential property for which a taxpayer appealed the valuation or 
equalization to the county board of equalization;
(ii)
identifies the final sales price for the residential property described in Subsection 
(1)(h)(i); and
(iii)
is executed within six months before or after the applicable lien date.
(2)
(a)
A taxpayer dissatisfied with the valuation or the equalization of the taxpayer's real 
property may make an application to appeal by:
(i)
subject to Subsection 
(2)(d)
, 
filing the application with the county board of 
equalization within the time period described in Subsection (3); or
(ii)
making an application by telephone 
or other electronic means 
within the time 
period described in Subsection (3) if the county legislative body passes a 
resolution under Subsection (11) authorizing a taxpayer to make an application by 
telephone
 or other electronic means
.
(b)
(i)
The county board of equalization shall make a rule describing the contents of 
the application.
(ii)
In addition to any information the county board of equalization requires, the 
application shall include information about:
(A)
the burden of proof in an appeal involving qualified real property; and
(B)
the process for the taxpayer to learn the inflation adjusted value of the 
qualified real property.
(c)
(i)
(A)
The county assessor shall notify the county board of equalization of a 
qualified real property's inflation adjusted value within 15 business days after 
the date on which the county assessor receives notice that a taxpayer filed an 
appeal with the county board of equalization.
(B)
The county assessor shall notify the commission of a qualified real property's 
inflation adjusted value within 15 business days after the date on which the 
county assessor receives notice that a person dissatisfied with the decision of a 
county board of equalization files an appeal with the commission.
(ii)
(A)
A person may not appeal a county assessor's calculation of inflation 
adjusted value but may appeal the fair market value of a qualified real property.
(B)
A person may appeal a determination of whether, on or after January 1 of the 
previous taxable year and before January 1 of the current taxable year, real 
property had a qualifying change.
(d)
For purposes of Subsection 
(2)(a)
, the county board of equalization shall ensure that 
a taxpayer has the ability to access and file an application to appeal the valuation or 
equalization of real property through electronic means.
(3)
(a)
Except as provided in Subsection (3)(b) and for purposes of Subsection (2), a 
taxpayer shall make an application to appeal the valuation or the equalization of the 
taxpayer's real property on or before the later of:
(i)
September 15 of the current calendar year; or
(ii)
the last day of a 45-day period beginning on the day on which the county auditor 
provides the notice under Section 
59-2-919.1
.
(b)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission shall make rules providing for circumstances under which the county 
board of equalization is required to accept an application to appeal that is filed after 
the time period prescribed in Subsection (3)(a).
(4)
(a)
The taxpayer shall include in the application under Subsection (2)(a):
(i)
the taxpayer's estimate of the fair market value of the property and any evidence 
that may indicate that the assessed valuation of the taxpayer's property is 
improperly equalized with the assessed valuation of comparable properties; and
(ii)
a signed statement of the personal property located in a multi-tenant residential 
property, as that term is defined in Section 
59-2-301.8
 if the taxpayer:
(A)
appeals the value of multi-tenant residential property assessed in accordance 
with Section 
59-2-301.8
; and
(B)
intends to contest the value of the personal property located within the 
multi-tenant residential property.
(b)
For an appeal involving qualified real property
, 
the county board of equalization 
shall presume that the fair market value of the qualified real property is equal to the 
inflation adjusted value.
(5)
Subject to Subsection (6), in reviewing evidence submitted to a county board of 
equalization by or on behalf of an owner or a county assessor, the county board of 
equalization shall consider and weigh:
(a)
the accuracy, reliability, and comparability of the evidence presented by the owner or 
the county assessor;
(b)
if submitted, the sales price of relevant property that was under contract for sale as of 
the lien date but sold after the lien date;
(c)
if submitted, the sales offering price of property that was offered for sale as of the 
lien date but did not sell, including considering and weighing the amount of time for 
which, and manner in which, the property was offered for sale; and
(d)
if submitted, other evidence that is relevant to determining the fair market value of 
the property.
(6)
(a)
This Subsection (6) applies only to an appeal to a county board of equalization 
involving the valuation or equalization of residential property that is not qualified 
real property.
(b)
If a qualifying contract is submitted as evidence in an appeal described in Subsection 
(6)(a), the only evidence that the county board of equalization or hearing officer may 
consider to determine that the final sales price identified in the qualifying contract 
does not provide an accurate or reliable indication of the fair market value of the 
residential property is evidence of the following, if submitted:
(i)
evidence disputing the nature of the qualifying contract as an arms-length 
transaction;
(ii)
evidence demonstrating that changes in market conditions have occurred in the 
time period between the day on which the qualifying contract was executed and 
the applicable lien date; or
(iii)
evidence demonstrating that a qualifying change to the residential property has 
occurred in the time period between the day on which the qualifying contract was 
executed and the applicable lien date.
(c)
In determining the fair market value of residential property in an appeal described in 
Subsection (6)(a), the county board of equalization may not consider any evidence or 
information other than the evidence submitted to the county board of equalization by 
the parties in the appeal.
(7)
(a)
Except as provided in Subsection (7)(b), at least five days before the day on which 
the county board of equalization holds a public hearing on an appeal:
(i)
the county assessor shall provide the taxpayer any evidence the county assessor 
relies upon in support of the county assessor's valuation; and
(ii)
the taxpayer shall provide the county assessor any evidence not previously 
provided to the county assessor that the taxpayer relies upon in support of the 
taxpayer's appeal.
(b)
(i)
The deadline described in Subsection (7)(a) does not apply to evidence that is 
commercial information as defined in Section 
59-1-404
, if:
(A)
for the purpose of complying with Section 
59-1-404
, the county assessor 
requires that the taxpayer execute a nondisclosure agreement before the county 
assessor discloses the evidence; and
(B)
the taxpayer fails to execute the nondisclosure agreement before the deadline 
described in Subsection (7)(a).
(ii)
The county assessor shall disclose evidence described in Subsection (7)(b)(i) as 
soon as practicable after the county assessor receives the executed nondisclosure 
agreement.
(iii)
The county assessor shall provide the taxpayer a copy of the nondisclosure 
agreement with reasonable time for the taxpayer to review and execute the 
agreement before the deadline described in Subsection (7)(a) expires.
(c)
If at the public hearing, a party presents evidence not previously provided to the 
other party, the county board of equalization shall allow the other party to respond to 
the evidence in writing within 10 days after the day on which the public hearing 
occurs.
(d)
(i)
A county board of equalization may adopt rules governing the deadlines 
described in this Subsection (7), if the rules are no less stringent than the 
provisions of this Subsection (7).
(ii)
A county board of equalization's rule that complies with Subsection (7)(d)(i) 
controls over the provisions of this subsection.
(8)
(a)
The county board of equalization shall meet and hold public hearings as described 
in Section 
59-2-1001
.
(b)
(i)
For purposes of this Subsection (8)(b), "significant adjustment" means a 
proposed adjustment to the valuation of real property that:
(A)
is to be made by a county board of equalization; and
(B)
would result in a valuation that differs from the original assessed value by at 
least 20% and $1,000,000.
(ii)
When a county board of equalization is going to consider a significant 
adjustment, the county board of equalization shall:
(A)
list the significant adjustment as a separate item on the agenda of the public 
hearing at which the county board of equalization is going to consider the 
significant adjustment; and
(B)
for purposes of the agenda described in Subsection (8)(b)(ii)(A), provide a 
description of the property for which the county board of equalization is 
considering a significant adjustment.
(c)
The county board of equalization shall make a decision on each appeal filed in 
accordance with this section within 60 days after the day on which the taxpayer 
makes an application.
(d)
The commission may approve the extension of a time period provided for in 
Subsection (8)(c) for a county board of equalization to make a decision on an appeal.
(e)
Unless the commission approves the extension of a time period under Subsection 
(8)(d), if a county board of equalization fails to make a decision on an appeal within 
the time period described in Subsection (8)(c), the county legislative body shall:
(i)
list the appeal, by property owner and parcel number, on the agenda for the next 
meeting the county legislative body holds after the expiration of the time period 
described in Subsection (8)(c); and
(ii)
hear the appeal at the meeting described in Subsection (8)(e)(i).
(f)
The decision of the county board of equalization shall contain:
(i)
a determination of the valuation of the property based on fair market value; and
(ii)
a conclusion that the fair market value is properly equalized with the assessed 
value of comparable properties.
(g)
If no evidence is presented before the county board of equalization, the county board 
of equalization shall presume that the equalization issue has been met.
(h)
(i)
If the fair market value of the property that is the subject of the appeal deviates 
plus or minus 5% from the assessed value of comparable properties, the county 
board of equalization shall adjust the valuation of the appealed property to reflect 
a value equalized with the assessed value of comparable properties.
(ii)
Subject to Sections 
59-2-301.1
, 
59-2-301.2
, 
59-2-301.3
, and 
59-2-301.4
, 
equalized value established under Subsection (8)(h)(i) shall be the assessed value 
for property tax purposes until the county assessor is able to evaluate and equalize 
the assessed value of all comparable properties to bring all comparable properties 
into conformity with full fair market value.
(9)
(a)
If the decision of the county board of equalization warrants a refund of any 
amount of property taxes paid for the tax year for the real property that is the subject 
of the appeal, the county shall issue the refund directly to the taxpayer that paid the 
property taxes, or an officer or agent of that taxpayer as identified in the information 
provided under Subsection (9)(b), regardless of whether the taxpayer is the owner of 
record of the real property at the time the decision is rendered.
(b)
A taxpayer entitled to a refund under this section that is not the owner of record of 
the real property subject to the appeal shall, within 10 calendar days after the day on 
which the decision of the county board of equalization is rendered, provide the 
following information to the county board of equalization:
(i)
a statement that the taxpayer is entitled to receive the refund under Subsection 
(9)(a);
(ii)
the name of the taxpayer, or an officer or agent of that taxpayer, entitled to 
receive the refund;
(iii)
the mailing address of the taxpayer, or an officer or agent of that taxpayer, to 
which the taxpayer requests the refund to be sent; and
(iv)
any other information requested by the county board of equalization.
(10)
If any taxpayer is dissatisfied with the decision of the county board of equalization, the 
taxpayer may file an appeal with the commission as described in Section 
59-2-1006
.
(11)
A county legislative body may pass a resolution authorizing taxpayers owing taxes on 
property assessed by that county to file property tax appeals applications under this 
section by telephone
 or other electronic means
.
Section 14, Section 
59-2-1018
 is enacted to read:
59-2-1018
Effective 
01/01/26
. Reporting of county appeals information.
(1)
On or before May 1 of each year, a county board of equalization shall report the 
following information to the commission:
(a)
the number of appeals involving the valuation or equalization of real property for 
which the county board of equalization issued a decision during the preceding 
calendar year in accordance with Section 
59-2-1004
; and
(b)
for each appeal described in Subsection (1)(a):
(i)
whether the property is residential or commercial;
(ii)
the original assessed value of the property; and
(iii)
the value given to the property by the county board of equalization.
(2)
The commission shall report the appeals information provided by county boards of 
equalization under Subsection 
(1)
 to the Revenue and Taxation Interim Committee on or 
before July 31 of each year.
Section 15, Section 
59-2-1317
 is amended to read:
59-2-1317
Effective 
05/07/25
. Tax notice -- Contents of notice -- Procedures 
and requirements for providing notice.
(1)
As used in this section, "political subdivision lien" means the same as that term is 
defined in Section 
11-60-102
.
(2)
Subject to the other provisions of this section, the county treasurer shall:
(a)
collect the taxes and tax notice charges; and
(b)
provide a notice to each taxpayer that contains the following:
(i)
the kind and value of property assessed to the taxpayer;
(ii)
the street address of the property, if available to the county;
(iii)
that the property may be subject to a detailed review in the next year under 
Section 
59-2-303.1
;
(iv)
the amount of taxes levied;
(v)
a separate statement of the taxes levied only on a certain kind or class of property 
for a special purpose;
(vi)
property tax information pertaining to taxpayer relief, options for payment of 
taxes,
instructions for payment of the taxes and tax notice charges applicable to 
the property, including the taxpayer's payment options
 and collection procedures;
(vii)
any tax notice charges applicable to the property, including:
(A)
if applicable, a political subdivision lien for road damage that a railroad 
company causes, as described in Section 
10-7-30
;
(B)
if applicable, a political subdivision lien for municipal water distribution, as 
described in Section 
10-8-17
, or a political subdivision lien for an increase in 
supply from a municipal water distribution, as described in Section 
10-8-19
;
(C)
if applicable, a political subdivision lien for unpaid abatement fees as 
described in Section 
10-11-4
;
(D)
if applicable, a political subdivision lien for the unpaid portion of an 
assessment assessed in accordance with Title 11, Chapter 42, Assessment Area 
Act, or Title 11, Chapter 42a, Commercial Property Assessed Clean Energy Act, 
including unpaid costs, charges, and interest as of the date the local entity 
certifies the unpaid amount to the county treasurer;
(E)
if applicable, for a special district in accordance with Section 
17B-1-902
, a 
political subdivision lien for an unpaid fee, administrative cost, or interest;
(F)
if applicable, a political subdivision lien for an unpaid irrigation district use 
charge as described in Section 
17B-2a-506
;
(G)
if applicable, a political subdivision lien for a contract assessment under a 
water contract, as described in Section 
17B-2a-1007
;
(H)
if applicable, a property tax penalty that a public infrastructure district 
imposes, as described in Section 
17D-4-304
; and
(I)
if applicable, an annual payment to the Military Installation Development 
Authority or an entity designated by the authority in accordance with Section 
63H-1-501
;
(viii)
if a county's tax notice includes an assessment area charge, a statement that, due 
to potentially ongoing assessment area charges, costs, penalties, and interest, 
payment of a tax notice charge may not:
(A)
pay off the full amount the property owner owes to the tax notice entity; or
(B)
cause a release of the lien underlying the tax notice charge;
(ix)
if applicable, the annual payment described in Subsection 
63H-1-501(4)(a)
;
(x)
the date the taxes and tax notice charges are due;
(xi)
the street address 
or website 
at which the taxes and tax notice charges may be 
paid;
(xii)
the date on which the taxes and tax notice charges are delinquent;
(xiii)
the penalty imposed on delinquent taxes and tax notice charges;
(xiv)
a statement that explains the taxpayer's right to direct allocation of a partial 
payment in accordance with Subsection (9);
(xv)
other information specifically authorized to be included on the notice under this 
chapter;
(xvi)
other property tax information approved by the commission; and
(xvii)
if sent in calendar year 2024, 2025, or 2026:
(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).
(3)
(a)
Unless expressly allowed under this section or another statutory provision, the 
treasurer may not add an amount to be collected to the property tax notice.
(b)
If the county treasurer adds an amount to be collected to the property tax notice 
under this section or another statutory provision that expressly authorizes the item's 
inclusion on the property tax notice:
(i)
the amount constitutes a tax notice charge; and
(ii)
(A)
the tax notice charge has the same priority as property tax; and
(B)
a delinquency of the tax notice charge triggers a tax sale, in accordance with 
Section 
59-2-1343
.
(4)
For any property for which property taxes or tax notice charges are delinquent, the 
notice described in Subsection (2) shall state, "Prior taxes or tax notice charges are 
delinquent on this parcel."
(5)
Except as provided in Subsection (6), the county treasurer shall:
(a)
mail the notice required by this section, postage prepaid; or
(b)
leave the notice required by this section at the taxpayer's residence or usual place of 
business, if known.
(6)
(a)
Subject to the other provisions of this Subsection (6), a county treasurer may, at 
the county treasurer's discretion, provide the notice required by this section by 
electronic mail if a taxpayer makes an election, according to procedures determined 
by the county treasurer, to receive the notice by electronic mail.
(b)
A taxpayer may revoke an election to receive the notice required by this section by 
electronic mail if the taxpayer provides written notice to the treasurer on or before 
October 1.
(c)
A revocation of an election under this section does not relieve a taxpayer of the duty 
to pay a tax or tax notice charge due under this chapter on or before the due date for 
paying the tax or tax notice charge.
(d)
A county treasurer shall provide the notice required by this section using a method 
described in Subsection (5), until a taxpayer makes a new election in accordance with 
this Subsection (6), if:
(i)
the taxpayer revokes an election in accordance with Subsection (6)(b) to receive 
the notice required by this section by electronic mail; or
(ii)
the county treasurer finds that the taxpayer's electronic mail address is invalid.
(e)
A person is considered to be a taxpayer for purposes of this Subsection (6) regardless 
of whether the property that is the subject of the notice required by this section is 
exempt from taxation.
(7)
(a)
The county treasurer shall provide the notice required by this section to a taxpayer 
on or before November 1.
(b)
The county treasurer shall keep on file in the county treasurer's office the information 
set forth in the notice.
(c)
The county treasurer is not required to mail a tax receipt acknowledging payment.
(8)
This section does not apply to property taxed under Section 
59-2-1302
 or 
59-2-1307
.
(9)
(a)
A taxpayer who pays less than the full amount due on the taxpayer's property tax 
notice may, on a form provided by the county treasurer, direct how the county 
treasurer allocates the partial payment between:
(i)
the total amount due for property tax;
(ii)
the amount due for assessments, past due special district fees, and other tax notice 
charges; and
(iii)
any other amounts due on the property tax notice.
(b)
The county treasurer shall comply with a direction submitted to the county treasurer 
in accordance with Subsection (9)(a).
(c)
The provisions of this Subsection (9) do not:
(i)
affect the right or ability of a local entity to pursue any available remedy for 
non-payment of any item listed on a taxpayer's property tax notice; or
(ii)
toll or otherwise change any time period related to a remedy described in 
Subsection (9)(c)(i).
Section 16, Section 
59-2-1602
 is amended to read:
59-2-1602
Effective 
01/01/26
. Property Tax Valuation Fund -- Statewide levy -- 
Additional county levy.
(1)
(a)
There is created a custodial fund known as the "Property Tax Valuation Fund."
(b)
The fund consists of:
(i)
deposits made and penalties received under Subsection 
(3)
; and
(ii)
interest on money deposited into the fund.
(c)
Deposits, penalties, and interest described in Subsection 
(1)(b)
 shall be disbursed and 
used as provided in Section 
59-2-1603
.
(2)
(a)
Each county shall annually impose a multicounty assessing and collecting levy as 
provided in this Subsection 
(2)
.
(b)
The tax rate of the multicounty assessing and collecting levy is:
(i)
for a calendar year beginning on or after January 1, 2022, and before January 1, 
2025,.000015; and
(ii)
for a calendar year beginning on or after January 1, 2025, the certified revenue 
levy
 rounded up to the sixth decimal place
.
(c)
The state treasurer shall allocate revenue collected from the multicounty assessing 
and collecting levy as follows:
(i)
18% of the revenue collected shall be deposited into the Property Tax Valuation 
Fund, up to $500,000 annually; and
(ii)
after the deposit described in Subsection 
(2)(c)(i)
, all remaining revenue collected 
from the multicounty assessing and collecting levy shall be deposited into the 
Multicounty Appraisal Trust.
(3)
(a)
The multicounty assessing and collecting levy imposed under Subsection 
(2)
 shall 
be separately stated on the tax notice as a multicounty assessing and collecting levy.
(b)
The multicounty assessing and collecting levy is:
(i)
exempt from Sections 
17C-1-403
 through 
17C-1-406
;
(ii)
in addition to and exempt from the maximum levies allowable under Section 
59-2-908
; and
(iii)
exempt from the notice and public hearing requirements of Section 
59-2-919
.
(c)
(i)
Each county shall transmit quarterly to the state treasurer the revenue collected 
from the multicounty assessing and collecting levy.
(ii)
The revenue transmitted under Subsection 
(3)(c)(i)
 shall be transmitted no later 
than the tenth day of the month following the end of the quarter in which the 
revenue is collected.
(iii)
If revenue transmitted under Subsection 
(3)(c)(i)
 is transmitted after the tenth 
day of the month following the end of the quarter in which the revenue is 
collected, the county shall pay an interest penalty at the rate of 10% each year 
until the revenue is transmitted.
(d)
The state treasurer shall allocate the penalties received under this Subsection 
(3)
 in 
the same manner as revenue is allocated under Subsection 
(2)(c)
.
(4)
(a)
A county may levy a county additional property tax in accordance with this 
Subsection 
(4)
.
(b)
The county additional property tax:
(i)
shall be separately stated on the tax notice as a county assessing and collecting 
levy;
(ii)
may not be incorporated into the rate of any other levy;
(iii)
is exempt from Sections 
17C-1-403
 through 
17C-1-406
; and
(iv)
is in addition to and exempt from the maximum levies allowable under Section 
59-2-908
.
(c)
Revenue collected from the county additional property tax shall be used to:
(i)
promote the accurate valuation and uniform assessment levels of property as 
required by Section 
59-2-103
;
(ii)
promote the efficient administration of the property tax system, including the 
costs of assessment, collection, and distribution of property taxes;
(iii)
fund state mandated actions to meet legislative mandates or judicial or 
administrative orders that relate to promoting:
(A)
the accurate valuation of property; and
(B)
the establishment and maintenance of uniform assessment levels within and 
among counties; and
(iv)
establish reappraisal programs that:
(A)
are adopted by a resolution or ordinance of the county legislative body; and
(B)
conform to rules the commission makes in accordance with 
Title 63G, 
Chapter 3, Utah Administrative Rulemaking Act
.
Section 17, Section 
59-2-1606
 is amended to read:
59-2-1606
Effective 
01/01/26
. Statewide property tax system funding for 
counties -- Disbursements to the Multicounty Appraisal Trust -- Use of funds.
(1)
The funds deposited into the Multicounty Appraisal Trust in accordance with Section 
59-2-1602
 shall be used to provide funding for:
(a)
a statewide property tax system that will promote:
(i)
the accurate valuation of property;
(ii)
the establishment and maintenance of uniform assessment levels among counties 
within the state;
(iii)
efficient administration of the property tax system, including the costs of 
assessment, collection, and distribution of property taxes; and
(iv)
the uniform filing of a signed statement a county assessor requests under Section 
59-2-306
, including implementation of a statewide electronic filing system; and
(b)
property valuation services within the counties.
(2)
(a)
An association representing at least two-thirds of the counties in the state shall 
appoint a trustee.
(b)
The trustee of the Multicounty Appraisal Trust shall:
(i)
determine which projects to fund, including property valuation services within 
counties; and
(ii)
oversee the administration of a statewide property tax system that meets the 
requirements of Subsection (1)(a).
(3)
(a)
Subject to Subsection (3)(b), the trustee of the Multicounty Appraisal Trust may, 
in order to promote the objectives described in Subsection (1), use funds deposited 
into the Multicounty Appraisal Trust to hire one or more professional appraisers to 
provide property valuation services within a county of the third, fourth, fifth, or sixth 
class.
(b)
A professional appraiser hired to provide property valuation services under this 
Subsection (3) shall:
(i)
hold an appraiser's certificate or license from the Division of Real Estate in 
accordance with Title 61, Chapter 2g, Real Estate Appraiser Licensing and 
Certification Act; and
(ii)
be approved by:
(A)
the commission; and
(B)
an association representing two or more counties in the state.
(4)
(a)
Except as provided in Subsection (4)(b), each county shall adopt the statewide 
property tax system on or before January 1, 2026.
(b)
A county is exempt from the requirement in Subsection (4)(a) if:
(i)
the county utilizes a computer assisted property tax system for mass appraisal 
other than the statewide property tax system;
(ii)
the county demonstrates to the trustee of the Multicounty Appraisal Trust and to 
the commission that the property tax system described in Subsection (4)(b)(i) is 
interoperable with the statewide property tax system; and
(iii)
the trustee of the Multicounty Appraisal Trust and the commission approve the 
county's exemption from the requirement in Subsection (4)(a).
(c)
The commission and an association that represents at least two-thirds of the counties 
in the state shall assist any county adopting the statewide property tax system.
(5)
In order to promote the objectives described in Subsection (1), the trustee of the 
Multicounty Appraisal Trust shall use funds deposited into the Multicounty Appraisal 
Trust to:
(a)
subject to Subsection (6), develop and maintain a statewide web portal for uniform 
access to property characteristics and features relevant to the valuation of real 
property;
(b)
subject to Subsection 
(7)
, develop and maintain a statewide web portal for the 
uniform electronic filing of an application to appeal the valuation or equalization of 
real property with a county board of equalization under Section 
59-2-1004
; and
(c)
assist counties with tracking and reporting appeals information to the commission as 
required by Section 
59-2-1018
.
(6)
(a)
The statewide web portal for uniform access to property characteristics and 
features developed under Subsection (5)(a) shall, at a minimum, specify the 
following property characteristics and features:
(i)
property owner's name;
(ii)
parcel or serial number;
(iii)
situs address;
(iv)
mailing address;
(v)
tax area;
(vi)
the neighborhood;
(vii)
property type;
(viii)
land type;
(ix)
quality or condition;
(x)
year of construction;
(xi)
gross living area;
(xii)
acreage;
(xiii)
market value; and
(xiv)
taxable value.
(b)
In developing the statewide web portal for uniform access to property characteristics 
and features under Subsection (5)(a), the Multicounty Appraisal Trust may link the 
statewide web portal to a web portal maintained by a county for accessing property 
characteristics and features within the county if the Multicounty Appraisal Trust 
determines that the county web portal meets the requirements of Subsection (6)(a).
(7)
In developing the statewide web portal for the uniform electronic filing of appeal 
applications under Subsection 
(5)(b)
, the Multicounty Appraisal Trust may link the 
statewide web portal to a web portal maintained by a county for the uniform electronic 
filing of appeal applications if the Multicounty Appraisal Trust determines that the 
county web portal provides equivalent functions as the statewide web portal.
Section 18, Section 
59-2-1708
 is amended to read:
59-2-1708
Effective 
05/07/25
. Change of ownership or legal description.
(1)
Subject to the other provisions of this section, land assessed under this part may 
continue to be assessed under this part if the land continues to comply with the 
requirements of this part, regardless of whether the land continues to have the same 
owner or legal description.
(2)
Notwithstanding Subsection 
(1)
, land described in Subsection 
(1)
 is subject to the 
rollback tax as provided in Section 
59-2-1705
 if the land is withdrawn from this part.
(3)
Notwithstanding Subsection 
(1)
, land is withdrawn from this part if:
(a)
there is a change in:
(i)
the ownership of the land; or
(ii)
the legal description of the land; and
(b)
after a change described in Subsection 
(3)(a)
:
(i)
the land does not meet the requirements of Section 
59-2-1703
;
 or
(ii)
an owner of the land fails to submit a new application for assessment as provided 
in Section 
59-2-1707
.
 within 120 days after the day on which a change described 
in Subsection 
(3)(a)
 occurs; or
(iii)
(A)
an owner of the land submits the application required by this section; and
(B)
the county denies the application upon review.
(4)
Within 30 days from the day on which a county receives an application required by this 
section, the county shall:
(a)
review the application for completion; and
(b)
approve or deny the application.
(5)
Land under an application required by this section is not withdrawn from this part for 
the period in which the application is under review by the county.
(4)
An application required by this section shall be submitted within 120 days after the day 
on which there is a change described in Subsection 
(3)(a)
.
Section 19. 
Effective Date.
(1)
Except as provided in Subsection (2), this bill takes effect for a taxable year beginning 
on or after January 1, 2026.
(2)
The actions affecting the following sections take effect on May 7, 2025:
(a)
Section 
59-1-210
 (Effective 05/07/25);
(b)
Section 
59-2-303.1
 (Effective 05/07/25);
(c)
Section 
59-2-331
 (Effective 05/07/25);
(d)
Section 
59-2-509
 (Effective 05/07/25);
(e)
Section 
59-2-702.5
 (Effective 05/07/25);
(f)
Section 
59-2-703
 (Effective 05/07/25);
(g)
Section 
59-2-704
 (Effective 05/07/25);
(h)
Section 
59-2-919
 (Effective 05/07/25);
(i)
Section 
59-2-919.2
 (Effective 05/07/25);
(j)
Section 
59-2-1317
 (Effective 05/07/25); and
(k)
Section 
59-2-1708
 (Effective 05/07/25).
3-7-25 2:07 PM