Taxpayer Information Sharing Amendments

12
53-3-109
59-2-103.5
53-3-109
59-2-103.5
0
Taxpayer Information Sharing Amendments
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Troy Shelley
Senate Sponsor: Keven J. Stratton
LONG TITLE
General Description:
This bill provides for information sharing between the Driver License Division and county
assessors.
Highlighted Provisions:
This bill:
authorizes the Driver License Division to disclose certain driver license information to
county assessors upon request;
limits the use of driver license information disclosed to a county assessor by the Driver
License Division to the purpose of verifying a property owner's eligibility to receive the
residential property tax exemption; and
makes technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
53-3-109
, as last amended by Laws of Utah 2024, Chapter 517
59-2-103.5
, as last amended by Laws of Utah 2025, Chapter 234
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
53-3-109
is amended to read:
53-3-109
. Records -- Access -- Fees -- Rulemaking.
(1)
(a)
Except as provided in this section, all records of the division shall be classified
and disclosed in accordance with Title 63G, Chapter 2, Government Records Access
and Management Act.
(b)
The division may disclose personal identifying information in accordance with 18
U.S.C. Chapter 123:
(i)
to a licensed private investigator holding a valid agency license, with a legitimate
business need;
(ii)
to an insurer, insurance support organization, or a self-insured entity, or its
agents, employees, or contractors that issues any motor vehicle insurance under
Title 31A, Chapter 22, Part 3, Motor Vehicle Insurance, for use in connection with
claims investigation activities, antifraud activities, rating, or underwriting for any
person issued a license certificate under this chapter;
(iii)
to a depository institution as that term is defined in Section
7-1-103
;
(iv)
to the State Tax Commission for the purposes of tax fraud detection and
prevention and any other use required by law;
(v)
subject to Subsection
(8)
, to the University of Utah for data collection in relation
to genetic and epidemiologic research; or
(vi)
(A)
to a government entity, including any court or law enforcement agency, to
fulfill the government entity's functions; or
(B)
to a private person acting on behalf of a government entity to fulfill the
government entity's functions, if the division determines disclosure of the
information is in the interest of public safety.
(2)
(a)
A person who receives personal identifying information shall be advised by the
division that the person may not:
(i)
disclose the personal identifying information from that record to any other person;
or
(ii)
use the personal identifying information from that record for advertising or
solicitation purposes.
(b)
Any use of personal identifying information by an insurer or insurance support
organization, or by a self-insured entity or its agents, employees, or contractors not
authorized by Subsection
(1)(b)(ii)
is:
(i)
an unfair marketing practice under Section
31A-23a-402
; or
(ii)
an unfair claim settlement practice under Subsection
31A-26-303(3)
.
(3)
(a)
Notwithstanding the provisions of Subsection
(1)(b)
, the division or
its
the
division's
designee may disclose portions of a driving record, in accordance with this
Subsection
(3)
, to:
(i)
an insurer as defined under Section
31A-1-301
, or a designee of an insurer, for
purposes of assessing driving risk on the insurer's current motor vehicle insurance
policyholders;
(ii)
an employer or a designee of an employer, for purposes of monitoring the driving
record and status of current employees who drive as a responsibility of the
employee's employment if the requester demonstrates that the requester has
obtained the written consent of the individual to whom the information pertains;
and
(iii)
an employer or the employer's agents to obtain or verify information relating to a
holder of a commercial driver license that is required under 49 U.S.C. Chapter 313
.
; and
(iv)
a county assessor for purposes of verifying eligibility for the residential property
tax exemption described in Section
59-2-103
.
(b)
A disclosure under Subsection
(3)(a)(i)
shall:
(i)
include the licensed driver's name, driver license number, date of birth, and an
indication of whether the driver has had a moving traffic violation that is a
reportable violation, as defined under Section
53-3-102
during the previous month;
(ii)
be limited to the records of drivers who, at the time of the disclosure, are covered
under a motor vehicle insurance policy of the insurer; and
(iii)
be made under a contract with the insurer or a designee of an insurer.
(c)
A disclosure under Subsection
(3)(a)(ii)
or
(iii)
shall:
(i)
include the licensed driver's name, driver license number, date of birth, and an
indication of whether the driver has had a moving traffic violation that is a
reportable violation, as defined under Section
53-3-102
, during the previous
month;
(ii)
be limited to the records of a current employee of an employer;
(iii)
be made under a contract with the employer or a designee of an employer; and
(iv)
include an indication of whether the driver has had a change reflected in the
driver's:
(A)
driving status;
(B)
license class;
(C)
medical self-certification status; or
(D)
medical examiner's certificate under 49 C.F.R. Sec. 391.45.
(d)
The contract under Subsection
(3)(b)(iii)
or
(c)(iii)
shall specify:
(i)
the criteria for searching and compiling the driving records being requested;
(ii)
the frequency of the disclosures;
(iii)
the format of the disclosures, which may be in bulk electronic form; and
(iv)
a reasonable charge for the driving record disclosures under this Subsection
(3)
.
(e)
(i)
A disclosure under Subsection
(3)(a)(iv)
shall:
(A)
include the licensed driver's name, date of birth, and current residential
address; and
(B)
be made upon request by a county assessor.
(ii)
A county assessor may use information disclosed by the division under
Subsection
(3)(a)(iv)
only for purposes of verifying a property owner's eligibility
to receive the residential property tax exemption authorized under Section
59-2-103
.
(4)
(a)
Notwithstanding Subsection
(1)(a)
, the division may provide a "yes" or "no"
response to an electronically submitted request to verify information from a driver
license or identification card issued by the division if:
(i)
the request is made by a private entity operating under the Transportation Security
Administration Registered Traveler program;
(ii)
the private entity implements the Transportation Security Administration
enrollment standards; and
(iii)
the program participant:
(A)
voluntarily provides the participant's division-issued identification to confirm
the participant's identity; and
(B)
consents to verification of the participant's name, date of birth, and home
address.
(b)
The data described in Subsection
(4)(a)(iii)(B)
may only be used to enroll or reenroll
the participant in the Transportation Security Administration Registered Traveler
program.
(c)
The division may not furnish a "yes" response under Subsection
(4)(a)
unless all data
fields match.
(5)
The division may charge fees:
(a)
in accordance with Section
53-3-105
for searching and compiling its files or
furnishing a report on the driving record of a person;
(b)
for each document prepared under the seal of the division and deliver upon request, a
certified copy of any record of the division, and charge a fee set in accordance with
Section
63J-1-504
for each document authenticated;
(c)
established in accordance with Section
63J-1-504
, for disclosing personal identifying
information under Subsection
(1)(b)
; and
(d)
established in accordance with Section
63J-1-504
, for each response under
Subsection
(4)
.
(6)
Each certified copy of a driving record furnished in accordance with this section is
admissible in any court proceeding in the same manner as the original.
(7)
(a)
A driving record furnished under this section may only report on the driving
record of a person for a period of 10 years.
(b)
Subsection
(7)(a)
does not apply to court or law enforcement reports, reports of
commercial driver license violations, or reports for commercial driver license holders.
(8)
(a)
The division shall include on each application for or renewal of a license or
identification card under this chapter:
(i)
the following notice: "The Driver License Division may disclose the information
provided on this form to an entity described in Utah Code Ann. Subsection
53-3-109(1)(b)(v)
.";
(ii)
a reference to the website described in Subsection
(8)(b)
; and
(iii)
a link to the division website for:
(A)
information provided by the division, after consultation with the University of
Utah, containing the explanation and description described in Subsection
(8)(b)
;
and
(B)
an online form for the individual to opt out of the disclosure of personal
identifying information described in Subsection
(1)(b)(v)
.
(b)
In consultation with the division, the University of Utah shall create a website that
provides an explanation and description of:
(i)
what information may be disclosed by the division to the University of Utah under
Subsection
(1)(b)(v)
;
(ii)
the methods and timing of anonymizing the information;
(iii)
for situations where the information is not anonymized:
(A)
how the information is used;
(B)
how the information is secured;
(C)
how long the information is retained; and
(D)
who has access to the information;
(iv)
research and statistical purposes for which the information is used; and
(v)
other relevant details regarding the information.
(c)
The website created by the University of Utah described in Subsection
(8)(b)
shall
include the following:
(i)
a link to the division website for an online form for the individual to opt out of the
disclosure of personal identifying information as described in Subsection
(1)(b)(v)
;
and
(ii)
a link to an online form for the individual to affirmatively choose to remove,
subject to Subsection
(8)(e)(ii)
, personal identifying information from the database
controlled by the University of Utah that was disclosed
pursuant to
in
accordance with
Subsection
(1)(b)(v)
.
(d)
In the course of business, the division shall provide information regarding the
disclosure of personal identifying information, including providing on the division
website:
(i)
a link to the website created under Subsection
(8)(b)
to provide individuals with
information regarding the disclosure of personal identifying information under
Subsection
(1)(b)(v)
; and
(ii)
a link to the division website for:
(A)
information provided by the division, after consultation with the University of
Utah, containing the explanation and description described in Subsection
(8)(b)
;
and
(B)
an online form for the individual to opt out of the disclosure of personal
identifying information as described in Subsection
(1)(b)(v)
.
(e)
(i)
The division may not disclose the personal identifying information under
Subsection
(1)(b)(v)
if an individual opts out of the disclosure as described in
Subsection
(8)(a)(iii)(B)
or
(8)(c)(i)
.
(ii)
(A)
Except as provided in Subsection
(8)(e)(ii)(B)
, if an individual makes a
request as described in Subsection
(8)(c)(ii)
, the University of Utah shall,
within 90 days of receiving the request, remove and destroy the individual's
personal identifying information received under Subsection
(1)(b)(v)
from a
database controlled by the University of Utah.
(B)
The University of Utah is not required to remove an individual's personal
identifying information as described in Subsection
(8)(e)(ii)(A)
from data
released to a research study before the date of the request described in
Subsection
(8)(c)(ii)
.
(f)
The University of Utah shall conduct a biennial internal information security audit of
the information systems that store the data received
pursuant to
in accordance with

Subsection
(1)(b)(v)
, and, beginning in the year 2023, provide a biennial report of the
findings of the internal audit to the Transportation Interim Committee.
(9)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
division may make rules to designate:
(a)
what information shall be included in a report on the driving record of a person;
(b)
the form of a report or copy of the report which may include electronic format;
(c)
the form of a certified copy, as required under Section
53-3-216
, which may include
electronic format;
(d)
the form of a signature required under this chapter which may include electronic
format;
(e)
the form of written request to the division required under this chapter which may
include electronic format;
(f)
the procedures, requirements, and formats for disclosing personal identifying
information under Subsection
(1)(b)
; and
(g)
the procedures, requirements, and formats necessary for the implementation of
Subsection
(3)
.
(10)
(a)
It is a class B misdemeanor for a person to knowingly or intentionally access,
use, disclose, or disseminate a record created or maintained by the division or any
information contained in a record created or maintained by the division for a purpose
prohibited or not permitted by statute, rule, regulation, or policy of a governmental
entity.
(b)
A person who discovers or becomes aware of any unauthorized use of records
created or maintained by the division shall inform the commissioner and the division
director of the unauthorized use.
Section 2. Section
59-2-103.5
is amended to read:
59-2-103.5
. Procedures to obtain an exemption for residential property --
Procedure if property owner or property no longer qualifies to receive a residential
exemption.
(1)
Subject to Subsections
(4)
, (5), (6), and (11), for residential property other than
part-year residential property, a county legislative body may adopt an ordinance that
requires an owner to file an application with the county board of equalization before the
county applies a residential exemption authorized under Section
59-2-103
to the value of
the residential property if:
(a)
the residential property was ineligible for the residential exemption during the
calendar year immediately preceding the calendar year for which the owner is
seeking to have the residential exemption applied to the value of the residential
property;
(b)
an ownership interest in the residential property changes; or
(c)
the county board of equalization determines that there is reason to believe that the
residential property no longer qualifies for the residential exemption.
(2)
(a)
The application described in Subsection
(1)
:
(i)
shall be on a form the commission provides by rule and makes available to the
counties;
(ii)
shall be signed by the owner of the residential property; and
(iii)
may not request the sales price of the residential property.
(b)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may make rules providing the contents of the form described in
Subsection
(2)(a)
.
(c)
For purposes of the application described in Subsection
(1)
, a county may not request
information from an owner of a residential property beyond the information in the
form provided by the commission under this Subsection
(2)
.
(3)
(a)
Regardless of whether a county legislative body adopts an ordinance described in
Subsection
(1)
, before a county may apply a residential exemption to the value of
part-year residential property, an owner of the property shall:
(i)
subject to Subsection
(6)
, file the application described in Subsection
(2)(a)
with
the county board of equalization; and
(ii)
include as part of the application described in Subsection
(2)(a)
a statement that
certifies:
(A)
the date the part-year residential property became residential property;
(B)
that the part-year residential property will be used as residential property for
183 or more consecutive calendar days during the calendar year for which the
owner seeks to obtain the residential exemption; and
(C)
that the owner, or a member of the owner's household, may not claim a
residential exemption for any property for the calendar year for which the
owner seeks to obtain the residential exemption, other than the part-year
residential property, or as allowed under Section
59-2-103
with respect to the
primary residence or household furnishings, furniture, and equipment of the
owner's tenant.
(b)
If an owner files an application under this Subsection
(3)
on or after May 1 of the
calendar year for which the owner seeks to obtain the residential exemption, the
county board of equalization may require the owner to pay an application fee not to
exceed $50.
(4)
Before a county allows residential property described in Subsection
59-2-102(35)(b)(ii)

a residential exemption authorized under Section
59-2-103
, an owner of the residential
property shall file with the county assessor a written declaration that:
(a)
states under penalty of perjury that, to the best of each owner's knowledge, upon
completion of construction or occupancy of the residential property, the residential
property will be used for residential purposes as a primary residence;
(b)
is signed by each owner of the residential property; and
(c)
is on a form approved by the commission.
(5)
(a)
Before a county allows residential property described in Subsection
59-2-103(6)(b)

a residential exemption authorized under Section
59-2-103
, an owner of the
residential property shall file with the county assessor a written declaration that:
(i)
states under penalty of perjury that, to the best of each owner's knowledge, the
residential property will be used for residential purposes as a primary residence of
a tenant;
(ii)
is signed by each owner of the residential property; and
(iii)
is on a form approved by the commission.
(b)
(i)
(A)
In addition to the declaration, a county assessor may request from an
owner a current lease agreement signed by the tenant.
(B)
If the lease agreement is insufficient for a county assessor to make a
determination about eligibility for a residential exemption, a county assessor
may request a copy of the real estate insurance policy for the property.
(C)
If the real estate insurance policy is insufficient for a county assessor to make
a determination about eligibility for a residential exemption, a county assessor
may request a copy of a filing from the most recent federal tax return showing
that the owner had profit or loss from the residential property as a rental.
(ii)
A county assessor may not request information from an owner's tenant.
(6)
(a)
Except as provided in Subsection
(6)(b)
, the county board of equalization may not
accept from a property owner an application to receive a residential exemption
authorized under Section
59-2-103
for the property owner's primary residence that is
filed after the later of:
(i)
September 15 of the calendar year for which the property owner seeks to receive
the residential exemption; 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)
(i)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
the commission may make rules providing for circumstances under which the
county board of equalization is required to accept a property owner's application
for a residential exemption authorized under Section
59-2-103
that is filed after
the time period described in Subsection
(6)(a)
.
(ii)
The commission shall report to the Revenue and Taxation Interim Committee on
any rules
promulgated
implemented
under this Subsection
(6)(b)
.
(7)
Except as provided in Subsection
(8)
, if a property owner no longer qualifies to receive
a residential exemption authorized under Section
59-2-103
for the property owner's
primary residence, the property owner shall:
(a)
file a written statement with the county board of equalization of the county in which
the property is located:
(i)
on a form provided by the county board of equalization; and
(ii)
notifying the county board of equalization that the property owner no longer
qualifies to receive a residential exemption authorized under Section
59-2-103
for
the property owner's primary residence; and
(b)
declare on the property owner's individual income tax return under Chapter 10,
Individual Income Tax Act, for the taxable year for which the property owner no
longer qualifies to receive a residential exemption authorized under Section
59-2-103

for the property owner's primary residence, that the property owner no longer
qualifies to receive a residential exemption authorized under Section
59-2-103
for the
property owner's primary residence.
(8)
A property owner is not required to file a written statement or make the declaration
described in Subsection
(7)
if the property owner:
(a)
changes primary residences;
(b)
qualified to receive a residential exemption authorized under Section
59-2-103
for
the residence that was the property owner's former primary residence; and
(c)
qualifies to receive a residential exemption authorized under Section
59-2-103
for the
residence that is the property owner's current primary residence.
(9)
Subsections
(2)
through
(8)
do not apply to qualifying exempt primary residential rental
personal property.
(10)
(a)
Subject to Subsection
(11)
, for the first calendar year in which a property owner
qualifies to receive a residential exemption under Section
59-2-103
, a county assessor
may require the property owner to file a signed statement described in Section
59-2-306
.
(b)
Subject to Subsection
(11)
and notwithstanding Section
59-2-306
, for a calendar year
after the calendar year described in Subsection
(10)(a)
in which a property owner
qualifies for an exemption authorized under Section
59-2-1115
for qualifying exempt
primary residential rental personal property, a signed statement described in Section
59-2-306
with respect to the qualifying exempt primary residential rental personal
property may only require the property owner to certify, under penalty of perjury,
that the property owner qualifies for the exemption authorized under Section
59-2-1115
.
(11)
(a)
After an ownership interest in residential property changes, the county assessor
shall:
(i)
notify the owner of the residential property that the owner is required to submit a
written declaration described in Subsection
(11)(d)
within 90 days after the day on
which the county assessor mails the notice under this Subsection
(11)(a)
; and
(ii)
provide the owner of the residential property with the form described in
Subsection
(11)(e)
to make the written declaration described in Subsection
(11)(d)
.
(b)
A county assessor is not required to provide a notice to an owner of residential
property under Subsection
(11)(a)
if the situs address of the residential property is the
same as any one of the following:
(i)
the mailing address of the residential property owner or the tenant of the
residential property;
(ii)
the address listed on the:
(A)
residential property owner's driver license; or
(B)
tenant of the residential property's driver license; or
(iii)
the address listed on the:
(A)
residential property owner's voter registration; or
(B)
tenant of the residential property's voter registration.
(c)
A county assessor is not required to provide a notice to an owner of residential
property under Subsection
(11)(a)
if:
(i)
the owner is using a post office box or rural route box located in the county where
the residential property is located; and
(ii)
the residential property is located in a county of the fourth, fifth, or sixth class.
(d)
An owner of residential property that receives a notice described in Subsection
(11)(a)
shall submit a written declaration to the county assessor under penalty of
perjury certifying the information contained in the form described in Subsection
(11)(e)
.
(e)
The written declaration required by Subsection
(11)(d)
shall be:
(i)
signed by the owner of the residential property; and
(ii)
in substantially the following form:
"Residential Property Declaration
This form must be submitted to the County Assessor's office where your new residential
property is located within 90 days of receipt. Failure to do so will result in the county assessor
taking action that could result in the withdrawal of the primary residential exemption from
your residential property.
Residential Property Owner Information
Name(s):__________________________________________________
Home Phone:_______________________________________________
Work Phone:_______________________________________________
Mailing Address:____________________________________________
Residential Property Information
Physical Address:___________________________________________
Certification
1. Is this property used as a primary residential property or part-year residential
property for you or another person?
"Part-year residential property" means owned property that is not residential property on
January 1 of a calendar year but becomes residential property after January 1 of the calendar
year.
Yes
No
2. Will this primary residential property or part-year residential property be occupied
for 183 or more consecutive calendar days by the owner or another person?
A part-year residential property occupied for 183 or more consecutive calendar days in a
calendar year by the owner(s) or a tenant is eligible for the exemption.
Yes
No
If a property owner or a property owner's spouse claims a residential exemption under
Utah Code Ann.
59-2-103
for property in this state that is the primary residence of the property
owner or the property owner's spouse, that claim of a residential exemption shall be considered
in determining whether the property owner and the property owner's spouse have domicile in
Utah for income tax purposes.
Signature
Under penalties of perjury, I declare to the best of my knowledge and belief, this
declaration and accompanying pages are true, correct, and complete.
__________________(Owner signature) _____________________Date (mm/dd/yyyy)
__________________(Owner printed name)
"
(f)
For purposes of a written declaration described in this Subsection
(11)
, a county may
not request information from a property owner beyond the information described in
the form provided in Subsection
(11)(e)
.
(g)
(i)
If, after receiving a written declaration filed under Subsection
(11)(d)
, the
county determines that the property has been incorrectly qualified or disqualified
to receive a residential exemption, the county shall:
(A)
redetermine the property's qualification to receive a residential exemption; and
(B)
notify the claimant of the redetermination and the county's reason for the
redetermination.
(ii)
The redetermination provided in Subsection
(11)(g)(i)(A)
is final unless:
(A)
except as provided in Subsection
(11)(g)(iii)
, the property owner appeals the
redetermination to the board of equalization in accordance with Subsection
59-2-1004(2)
; or
(B)
the county determines that the property is eligible to receive a primary
residential exemption as part-year residential property.
(iii)
The board of equalization may not accept an appeal that is filed after the later of:
(A)
September 15 of the current calendar year; or
(B)
the last day of the 45-day period beginning on the day on which the county
auditor provides the notice under Section
59-2-919.1
.
(h)
(i)
If a residential property owner fails to file a written declaration required by
Subsection
(11)(d)
, the county assessor shall mail to the owner of the residential
property a notice that:
(A)
the property owner failed to file a written declaration as required by
Subsection
(11)(d)
; and
(B)
the property owner will no longer qualify to receive the residential exemption
authorized under Section
59-2-103
for the property that is the subject of the
written declaration if the property owner does not file the written declaration
required by Subsection
(11)(d)
within 30 days after the day on which the
county assessor mails the notice under this Subsection
(11)(h)(i)
.
(ii)
If a property owner fails to file a written declaration required by Subsection
(11)(d)
after receiving the notice described in Subsection
(11)(h)(i)
, the property
owner no longer qualifies to receive the residential exemption authorized under
Section
59-2-103
in the calendar year for the property that is the subject of the
written declaration unless:
(A)
except as provided in Subsection
(11)(h)(iii)
, the property owner appeals the
redetermination to the board of equalization in accordance with Subsection
59-2-1004(2)
; or
(B)
the county determines that the property is eligible to receive a primary
residential exemption as part-year residential property.
(iii)
The board of equalization may not accept an appeal that is filed after the later of:
(A)
September 15 of the current calendar year; or
(B)
the last day of the 45-day period beginning on the day on which the county
auditor provides the notice under Section
59-2-919.1
.
(iv)
A property owner that is disqualified to receive the residential exemption under
Subsection
(11)(h)(ii)
may file an application described in Subsection
(1)
to
determine whether the owner is eligible to receive the residential exemption.
(i)
The requirements of this Subsection
(11)
do not apply to a county assessor in a
county that adopts and enforces an ordinance described in Subsection
(1)
.
(12)
A county assessor may use driver license information disclosed by the Driver License
Division in accordance with Subsections
53-3-109(3)(a)(iv)
and
(e)
only for purposes of
verifying a property owner's eligibility to receive a residential exemption.
Section 3.
Effective Date.
This bill takes effect on
July 1, 2026
.
3-11-26 11:36 AM