Property Transaction Amendments

6
57-3-110
63G-2-202
63G-2-302
0
Property Transaction Amendments
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Jill Koford
Senate Sponsor:
LONG TITLE
General Description:
This bill modifies provisions related to property transactions.
Highlighted Provisions:
This bill:
requires, when ownership of certain real property is transferred, the seller or the closing
agent make available information about the property, including sales price, to a county
assessor;
excludes sales price information shared with the State Tax Commission or the county
assessors from the definition of a "private record" for purposes of the Government
Records Access and Management Act;
authorizes disclosure of sales price information under certain circumstances; and
makes technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
63G-2-202
, as last amended by Laws of Utah 2025, Chapter 188
63G-2-302
, as last amended by Laws of Utah 2025, Chapter 172
ENACTS:
57-3-110
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
57-3-110
is enacted to read:
57-3-110
. Disclosure of details of real property transaction.
(1)
As used in this section:
(a)
"Database" means a private collection of data that:
(i)
contains records, including sales prices, for properties purchased and sold in the
state; and
(ii)
authorizes access to the information described in Subsection
(3)(c)
to a county
assessor in the state:
(A)
at no cost; and
(B)
under terms mutually agreed upon by the county assessors and the database
administrator.
(b)
"Eminent domain action" means:
(i)
a governmental entity acquires real property by eminent domain; or
(ii)
(A)
real property is under threat or imminence of eminent domain proceedings;
and
(B)
a governmental entity provides written notice of the eminent domain
proceedings to the owner.
(c)
"Multicounty Appraisal Trust" means the same as that term is defined in Section
59-2-1601
.
(d)
"Residential property" means a single-family residence or a two-to-four family
residence.
(e)
(i)
"Sold property" means a transfer of ownership of a fee simple interest in real
property or a leased fee interest in real property.
(ii)
"Sold property" does not include:
(A)
residential property;
(B)
personal property, even if transferred in the same transaction as real property;
(C)
a transfer of property that is subject to assessment under Title 59, Chapter 2,
Part 2, Assessment of Property;
(D)
a transfer of ownership resulting from payment in full or forfeiture by a
transferee under a recorded real estate contract or a recorded memorandum of
real estate contract;
(E)
a lease or easement on real property;
(F)
a transfer that results from an eminent domain action;
(G)
a transfer to quiet title or clear boundary disputes;
(H)
a conveyance of real property executed pursuant to a court order;
(I)
a transfer of an unpatented mining claim;
(J)
a transfer solely to provide or release security for a debt or obligation;
(K)
a transfer between spouses or parent and child with only nominal actual
consideration exchanged;
(L)
a sale for delinquent taxes or assessments;
(M)
a transfer resulting from a court-ordered partition;
(N)
a transfer arising out of a merger or incorporation;
(O)
a transfer by a subsidiary corporation to a parent corporation for no
consideration, nominal consideration, or in sole consideration of the
cancellation or surrender of the subsidiary's stock;
(P)
a transfer from a person to a trustee or from a trustee to a trust beneficiary with
only nominal actual consideration exchanged;
(Q)
a transfer to or from an intermediary for the purpose of creating a joint
tenancy estate or some other form of ownership; or
(R)
a transfer to establish a gift or a distribution from an estate of a decedent or
trust.
(2)
(a)
Except as provided in Subsection
(2)(b)
, within 10 days after closing on sold
property, a closing agent shall provide the declaration described in Subsection
(3)
to
the Multicounty Appraisal Trust.
(b)
The closing agent is not required to comply with Subsection
(2)(a)
if:
(i)
the seller provides to the closing agent a certification issued by a database that the
seller provided the information described in Subsection
(3)(c)
to the database; and
(ii)
the closing agent verifies that the information described in Subsection
(3)(c)
is
available in the database.
(3)
The declaration shall:
(a)
be on a form approved by the State Tax Commission;
(b)
be signed by each buyer or the buyer's authorized agent and each seller or the seller's
authorized agent; and
(c)
include only:
(i)
the full name and current mailing address of each buyer and seller;
(ii)
the parcel number or numbers of the sold property;
(iii)
a legal description of the sold property;
(iv)
the square footage or the acreage of the sold property if there has been a recent
survey incident to the transfer and the survey is not recorded;
(v)
the amount paid, whether in money or other things of value, for the sold property;
and
(vi)
the date of the transfer.
(4)
The county assessor may subpoena a seller or a closing agent if the Multicounty
Appraisal Trust does not receive the declaration or the county assessor cannot access the
information from the database but may not require the seller or the closing agent to
appear in any county other than the county where the subpoena is served.
(5)
(a)
Except as provided in Subsection
(5)
(b), a county assessor may not use the
information from the declaration as the sole basis for assessing the specific property
that is the subject of the declaration.
(b)
(i)
The county assessor may use the data from the declaration to generate and
support market values within the county assessor's jurisdiction and to provide
support in response to a property valuation appeal.
(ii)
The county assessor may use sales price data from specific sold properties as
examples in property valuation appeals before a county board of equalization
hearing officer, the county board of equalization, the State Tax Commission, or a
state court.
Section 2. Section
63G-2-202
is amended to read:
63G-2-202
. Access to private, controlled, and protected documents.
(1)
Except as provided in Subsection
(11)(a)
, a governmental entity:
(a)
shall, upon request,

disclose a private record to:
(i)
the subject of the record;
(ii)
the parent or legal guardian of an unemancipated minor who is the subject of the
record;
(iii)
the legal guardian of a legally incapacitated individual who is the subject of the
record;
(iv)
any other individual who:
(A)
has a power of attorney from the subject of the record;
(B)
submits a notarized release from the subject of the record or the individual's
legal representative dated no more than 90 days before the date the request is
made; or
(C)
if the record is a medical record described in Subsection
63G-2-302
(1)(b), is a
health care provider, as defined in Section
26B-8-501
, if releasing the record or
information in the record is consistent with normal professional practice and
medical ethics; or
(v)
any person to whom the record must be provided pursuant to:
(A)
a
court order as provided in Subsection
(7)
; or
(B)
a legislative subpoena as provided in Title 36, Chapter 14, Legislative
Subpoena Powers;
and
(b)
may disclose a private record described in Subsections
63G-2-302
(1)(j) through (n),
without complying with Section
63G-2-206
, to another governmental entity for a
purpose related to:
(i)
voter registration; or
(ii)
the administration of an election
.
; and
(c)
may disclose a private record described in Subsection
63G-2-302(1)(aa)(iv)
to:
(i)
the State Tax Commission or a county assessor; or
(ii)
a person that is not a governmental entity if:
(A)
the person is a party to an appeal or a representative designated by a party to
an appeal before a county board of equalization hearing officer, county board
of equalization, State Tax Commission, or state court; and
(B)
the person executes an agreement before the governmental entity discloses the
record that prohibits the person from disclosing the private record described in
Subsection
63G-2-302(1)(z)(iv)
to any other person.
(2)
(a)
Upon request, a governmental entity shall disclose a controlled record to:
(i)
a physician, physician assistant, psychologist, certified social worker, insurance
provider or producer, or a government public health agency upon submission of:
(A)
a release from the subject of the record that is dated no more than 90 days
prior to the date the request is made; and
(B)
a signed acknowledgment of the terms of disclosure of controlled information
as provided by Subsection
(2)(b)
; and
(ii)
any person to whom the record must be disclosed pursuant to:
(A)
a court order as provided in Subsection
(7)
; or
(B)
a legislative subpoena as provided in Title 36, Chapter 14, Legislative
Subpoena Powers.
(b)
A person who receives a record from a governmental entity in accordance with
Subsection
(2)(a)(i)
may not disclose controlled information from that record to any
person, including the subject of the record.
(3)
If there is more than one subject of a private or controlled record, the portion of the
record that pertains to another subject shall be segregated from the portion that the
requester is entitled to inspect.
(4)
Upon request, and except as provided in Subsection
(11)(b)
, a governmental entity shall
disclose a protected record to:
(a)
the person that submitted the record;
(b)
any other individual who:
(i)
has a power of attorney from all persons, governmental entities, or political
subdivisions whose interests were sought to be protected by the protected
classification; or
(ii)
submits a notarized release from all persons, governmental entities, or political
subdivisions whose interests were sought to be protected by the protected
classification or from their legal representatives dated no more than 90 days prior
to the date the request is made;
(c)
any person to whom the record must be provided pursuant to:
(i)
a court order as provided in Subsection
(7)
; or
(ii)
a legislative subpoena as provided in Title 36, Chapter
14
, Legislative Subpoena
Powers; or
(d)
the owner of a mobile home park, subject to the conditions of Subsection
41-1a-116(5)
.
(5)
Except as provided in Subsection
(1)(b)
, a

governmental entity may disclose a
private, controlled, or protected record to another governmental entity, political
subdivision, state, the United States, or a foreign government only as provided by
Section
63G-2-206
.
(6)
Before releasing a private, controlled, or protected record, the governmental entity shall
obtain evidence of the requester's identity.
(7)
A governmental entity shall disclose a record pursuant to the terms of a court order
signed by a judge from a court of competent jurisdiction, provided that:
(a)
the record deals with a matter in controversy over which the court has jurisdiction;
(b)
the court has considered the merits of the request for access to the record;
(c)
the court has considered and, where appropriate, limited the requester's use and
further disclosure of the record in order to protect:
(i)
privacy interests in the case of private or controlled records;
(ii)
business confidentiality interests in the case of records protected under
Subsection
63G-2-305(1)
,
(2)
,
(40)(a)(ii)
, or
(40)(a)(vi)
; and
(iii)
privacy interests or the public interest in the case of other protected records;
(d)
to the extent the record is properly classified private, controlled, or protected, the
interests favoring access, considering limitations thereon, are greater than or equal to
the interests favoring restriction of access; and
(e)
where access is restricted by a rule, statute, or regulation referred to in Subsection
63G-2-201(3)(b)
, the court has authority independent of this chapter to order
disclosure.
(8)
(a)
Except as provided in Subsection
(8)(d)
, a governmental entity may disclose or
authorize disclosure of private or controlled records for research purposes if the
governmental entity:
(i)
determines that the research purpose cannot reasonably be accomplished without
use or disclosure of the information to the researcher in individually identifiable
form;
(ii)
determines that:
(A)
the proposed research is bona fide; and
(B)
the value of the research is greater than or equal to the infringement upon
personal privacy;
(iii)
(A)
requires the researcher to assure the integrity, confidentiality, and security
of the records; and
(B)
requires the removal or destruction of the individual identifiers associated
with the records as soon as the purpose of the research project has been
accomplished;
(iv)
prohibits the researcher from:
(A)
disclosing the record in individually identifiable form, except as provided in
Subsection
(8)(b)
; or
(B)
using the record for purposes other than the research approved by the
governmental entity; and
(v)
secures from the researcher a written statement of the researcher's understanding
of and agreement to the conditions of this Subsection
(8)
and the researcher's
understanding that violation of the terms of this Subsection
(8)
may subject the
researcher to criminal prosecution under Section
63G-2-801
.
(b)
A researcher may disclose a record in individually identifiable form if the record is
disclosed for the purpose of auditing or evaluating the research program and no
subsequent use or disclosure of the record in individually identifiable form will be
made by the auditor or evaluator except as provided by this section.
(c)
A governmental entity may require indemnification as a condition of permitting
research under this Subsection
(8)
.
(d)
A governmental entity may not disclose or authorize disclosure of a private record
for research purposes as described in this Subsection
(8)
if the private record is a
record described in Subsection
63G-2-302(1)(x)
.
(9)
(a)
Under Subsections
63G-2-201
(5)(b) and
63G-2-401
(6), a governmental entity
may disclose to persons other than those specified in this section records that are:
(i)
private under Section
63G-2-302
; or
(ii)
protected under Section
63G-2-305
, subject to Section
63G-2-309
if a claim for
business confidentiality has been made under Section
63G-2-309
.
(b)
Under Subsection
63G-2-403
(11)(b), the State Records Committee may require the
disclosure to persons other than those specified in this section of records that are:
(i)
private under Section
63G-2-302
;
(ii)
controlled under Section
63G-2-304
; or
(iii)
protected under Section
63G-2-305
, subject to Section
63G-2-309
if a claim for
business confidentiality has been made under Section
63G-2-309
.
(c)
Under Subsection
63G-2-404(7)
, the court may require the disclosure of records that
are private under Section
63G-2-302
, controlled under Section
63G-2-304
, or
protected under Section
63G-2-305
to persons other than those specified in this
section.
(10)
(a)
A private record described in Subsection
63G-2-302(2)(f)
may only be disclosed
as provided in Subsection
(1)(a)(v)
.
(b)
A protected record described in Subsection
63G-2-305(43)
may only be disclosed as
provided in Subsection
(4)(c)
or Section
26B-6-212
.
(11)
(a)
A private, protected, or controlled record described in Section
26B-1-506
shall
be disclosed as required under:
(i)
Subsections
26B-1-506(
1)(b)

and
(2)
; and
(ii)
Subsections
26B-1-507(1)
and
(6)
.
(b)
A record disclosed under Subsection
(11)(a)
shall retain its character as private,
protected, or controlled.
Section 3. Section
63G-2-302
is amended to read:
63G-2-302
. Private records.
(1)
The following records are private:
(a)
records concerning an individual's eligibility for unemployment insurance benefits,
social services, welfare benefits, or the determination of benefit levels;
(b)
records containing data on individuals describing medical history, diagnosis,
condition, treatment, evaluation, or similar medical data;
(c)
records of publicly funded libraries that when examined alone or with other records
identify a patron;
(d)
records received by or generated by or for:
(i)
the Independent Legislative Ethics Commission, except for:
(A)
the commission's summary data report that is required under legislative rule;
and
(B)
any other document that is classified as public under legislative rule; or
(ii)
a Senate or House Ethics Committee in relation to the review of ethics
complaints, unless the record is classified as public under legislative rule;
(e)
records received by, or generated by or for, the Independent Executive Branch Ethics
Commission, except as otherwise expressly provided in Title 63A, Chapter 14,
Review of Executive Branch Ethics Complaints;
(f)
records received or generated for a Senate confirmation committee concerning
character, professional competence, or physical or mental health of an individual:
(i)
if, prior to the meeting, the chair of the committee determines release of the
records:
(A)
reasonably could be expected to interfere with the investigation undertaken by
the committee; or
(B)
would create a danger of depriving a person of a right to a fair proceeding or
impartial hearing; and
(ii)
after the meeting, if the meeting was closed to the public;
(g)
employment records concerning a current or former employee of, or applicant for
employment with, a governmental entity that would disclose that individual's home
address, home telephone number, social security number, insurance coverage, marital
status, or payroll deductions;
(h)
records or parts of records under Section
63G-2-303
that a current or former
employee identifies as private according to the requirements of that section;
(i)
that part of a record indicating a person's social security number or federal employer
identification number if provided under Section
31A-23a-104
,
31A-25-202
,
31A-26-202
,
58-1-301
,
58-55-302
,
61-1-4
, or
61-2f-203
;
(j)
that part of a voter registration record identifying a voter's:
(i)
driver license or identification card number;
(ii)
social security number, or last four digits of the social security number;
(iii)
email address;
(iv)
date of birth; or
(v)
phone number;
(k)
a voter registration record that is classified as a private record by the lieutenant
governor or a county clerk under Subsection
20A-2-101.1(5)(a)
,
20A-2-104(4)(h
), or
20A-2-204(4)(b
);
(l)
a voter registration record that is withheld under Subsection
20A-2-104(7)
;
(m)
a withholding request form described in Subsections
20A-2-104(7)
and
(8)
and any
verification submitted in support of the form;
(n)
a record or information regarding whether a voter returned a ballot with postage
attached;
(o)
a record that:
(i)
contains information about an individual;
(ii)
is voluntarily provided by the individual; and
(iii)
goes into an electronic database that:
(A)
is designated by and administered under the authority of the
Chief
Information Officer
chief information officer
; and
(B)
acts as a repository of information about the individual that can be
electronically retrieved and used to facilitate the individual's online interaction
with a state agency;
(p)
information provided to the
Commissioner of Insurance
commissioner of insurance

under:
(i)
Subsection
31A-23a-115(3)(a)
;
(ii)
Subsection
31A-23a-302(4)
; or
(iii)
Subsection
31A-26-210(4)
;
(q)
information obtained through a criminal background check under Title 11, Chapter 40,
Criminal Background Checks by Political Subdivisions Operating Water Systems;
(r)
information provided by an offender that is:
(i)
required by the registration requirements of Title 53, Chapter 29, Sex, Kidnap, and
Child Abuse Offender Registry; and
(ii)
not required to be made available to the public under Subsection
53-29-404(3)(a)
;
(s)
a statement and any supporting documentation filed with the attorney general in
accordance with Section
34-45-107
, if the federal law or action supporting the filing
involves homeland security;
(t)
electronic toll collection customer account information received or collected under
Section
72-6-118
and customer information described in Section
17B-2a-815

received or collected by a public transit district, including contact and payment
information and customer travel data;
(u)
an email address provided by a military or overseas voter under Section
20A-16-501
;
(v)
a completed military-overseas ballot that is electronically transmitted under Title
20A, Chapter 16, Uniform Military and Overseas Voters Act;
(w)
records received by or generated by or for the Political Subdivisions Ethics Review
Commission established in Section
63A-15-201
, except for:
(i)
the commission's summary data report that is required in Section
63A-15-202
; and
(ii)
any other document that is classified as public in accordance with Title 63A,
Chapter 15, Political Subdivisions Ethics Review Commission;
(x)
a record described in Section
53G-9-604
that verifies that a parent was notified of an
incident or threat;
(y)
a criminal background check or credit history report conducted in accordance with
Section
63A-3-201
;
(z)
a record described in Subsection
53-5a-104(7)
;
(aa)
on a record maintained by a county
or the Multicounty Appraisal Trust
for the
purpose of administering property taxes, an individual's:
(i)
email address;
(ii)
phone number;
or
(iii)
personal financial information related to a person's payment method;
or
(iv)
information described in Subsection
57-3-110(3)(c)(v)
;
(bb)
a record submitted by a taxpayer to establish the taxpayer's eligibility for an
exemption, deferral, abatement, or relief under:
(i)
Title 59, Chapter 2, Part 11, Exemptions; or
(ii)
Title 59, Chapter 2a, Tax Relief Through Property Tax;
(cc)
a record provided by the State Tax Commission in response to a request under
Subsection
59-1-403(4)(y)(iii)
;
(dd)
a record of the Child Welfare Legislative Oversight Panel regarding an individual
child welfare case, as described in Subsection
36-33-103(3)
;
(ee)
a record relating to drug or alcohol testing of a state employee under Section
63A-17-1004
;
(ff)
a record relating to a request by a state elected official or state employee who has
been threatened to the Division of Technology Services to remove personal
identifying information from the open web under Section
63A-16-109
;
(gg)
a record including confidential information as that term is defined in Section
67-27-106
; and
(hh)
a record or notice received or generated under Title 53, Chapter 30, Security
Improvements Act, relating to:
(i)
an application for certification described in Section
53-30-201
; or
(ii)
a security improvement, including a building permit application or building
permit for a security improvement described in Section
53-30-301
.
(2)
The following records are private if properly classified by a governmental entity:
(a)
records concerning a current or former employee of, or applicant for employment
with a governmental entity, including performance evaluations and personal status
information such as race, religion, or disabilities, but not including records that are
public under Subsection
63G-2-301(2)(b)
or
63G-2-301(3)(o
) or private under
Subsection
(1)(b)
;
(b)
records describing an individual's finances, except that the following are public:
(i)
records described in Subsection
63G-2-301(2)
;
(ii)
information provided to the governmental entity for the purpose of complying
with a financial assurance requirement; or
(iii)
records that must be disclosed in accordance with another statute;
(c)
records of independent state agencies if the disclosure of those records would
conflict with the fiduciary obligations of the agency;
(d)
other records containing data on individuals the disclosure of which constitutes a
clearly unwarranted invasion of personal privacy;
(e)
records provided by the United States or by a government entity outside the state that
are given with the requirement that the records be managed as private records, if the
providing entity states in writing that the record would not be subject to public
disclosure if retained by it;
(f)
any portion of a record in the custody of the Division of Aging and Adult Services,
created in Section
26B-6-102
, that may disclose, or lead to the discovery of, the
identity of a person who made a report of alleged abuse, neglect, or exploitation of a
vulnerable adult; and
(g)
audio and video recordings created by a body-worn camera, as defined in Section
77-7a-103
, that record sound or images inside a home or residence except for
recordings that:
(i)
depict the commission of an alleged crime;
(ii)
record any encounter between a law enforcement officer and a person that results
in death or bodily injury, or includes an instance when an officer fires a weapon;
(iii)
record any encounter that is the subject of a complaint or a legal proceeding
against a law enforcement officer or law enforcement agency;
(iv)
contain an officer-involved critical incident as defined in Subsection
76-2-408(1)(f)
; or
(v)
have been requested for reclassification as a public record by a subject or
authorized agent of a subject featured in the recording.
(3)
(a)
As used in this Subsection
(3)
, "medical records" means medical reports, records,
statements, history, diagnosis, condition, treatment, and evaluation.
(b)
Medical records in the possession of the University of Utah Hospital, its clinics,
doctors, or affiliated entities are not private records or controlled records under
Section
63G-2-304
when the records are sought:
(i)
in connection with any legal or administrative proceeding in which the patient's
physical, mental, or emotional condition is an element of any claim or defense; or
(ii)
after a patient's death, in any legal or administrative proceeding in which any
party relies upon the condition as an element of the claim or defense.
(c)
Medical records are subject to production in a legal or administrative proceeding
according to state or federal statutes or rules of procedure and evidence as if the
medical records were in the possession of a nongovernmental medical care provider.
Section 4.
Effective Date.
This bill takes effect on
May 6, 2026
.
1-30-26 11:43 AM