City Library Property Tax Amendments

7
59-2-919.1
59-2-919.1
59-2-1317
0
City Library Property Tax Amendments
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Andrew Stoddard
Senate Sponsor: Karen Kwan

Cosponsor:
Jennifer Dailey-Provost
LONG TITLE
General Description:
This bill modifies provisions related to a property tax imposed for a city library.
Highlighted Provisions:
This bill:
requires counties to separately state any levies imposed for city libraries on certain
notices sent to owners of real property in a county of the first class; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
This bill provides retrospective operation.
Utah Code Sections Affected:
AMENDS:
59-2-919.1
Effective
05/06/26
Superseded
07/01/26
Applies beginning
01/01/26
, as
last amended by Laws of Utah 2025, Chapter 337
59-2-919.1
Effective
07/01/26
, as last amended by Laws of Utah 2025, Chapter 518
59-2-1317
Effective
05/06/26
Applies beginning
01/01/26
, as last amended by Laws
of Utah 2025, First Special Session, Chapter 17
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
59-2-919.1
is amended to read:
59-2-919.1
Effective
05/06/26
Superseded
07/01/26
Applies beginning
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
(5)
, 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)
the deadline for the taxpayer to make an application to appeal the valuation or
equalization of the property under Section
59-2-1004
;
(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
(C)
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 property located in a county of the first class, as classified in Section
17-60-104
, a levy imposed for a city library under Subsection
10-6-133.5(5)
;
(F)
(G)
the combined basic rate as defined in Section
53F-2-301
; and
(G)
(H)
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)
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:
(A)
a website maintained by the county; or
(B)
the 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)
In addition to any other tax relief information required under Subsection
(2)(c)(ix)(A)
, a
notice sent to a residential property shall:
(a)
state, "If you are 65 years old or older, disabled, or experiencing extreme hardship,
and this property is your primary residence, you may be eligible to defer payment of
this property tax."; and
(b)
include a telephone number, or a website address on which a telephone number is
prominently listed, that the property owner may call to obtain additional information
about applying for a deferral.
(5)
(a)
Subject to the other provisions of this Subsection
(5)
, a county auditor may
provide, at the county auditor's discretion, 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 county auditor sends a notice required by this section by electronic means,
the county auditor shall attempt to verify whether a taxpayer receives the notice.
(ii)
If the county auditor cannot verify receipt of the notice sent by electronic means
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
county auditor shall send the notice required by this section 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
(5)
:
(i)
does not relieve a taxpayer of the duty to pay a tax due under this chapter on or
before the due date for paying the tax; or
(ii)
does not alter the requirement that a taxpayer appealing the valuation or the
equalization of the taxpayer's real property submit the application for appeal
within the time period provided in Subsection
59-2-1004(3)
.
(e)
A county auditor shall provide the notice required by this section as provided in
Subsection
(2)
, until a taxpayer makes a new election in accordance with this
Subsection
(5)
, if:
(i)
the taxpayer revokes an election in accordance with Subsection
(5)(c)
to receive
the notice required by this section by electronic means; or
(ii)
the county auditor finds that the taxpayer's electronic contact information is
invalid.
(f)
A person is considered to be a taxpayer for purposes of this Subsection
(5)
regardless
of whether the property that is the subject of the notice required by this section is
exempt from taxation.
Section 2. Section
59-2-919.1
is amended to read:
59-2-919.1
Effective
07/01/26
. 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
(5)
, 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)
the deadline for the taxpayer to make an application to appeal the valuation or
equalization of the property under Section
59-2-1004
;
(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
(C)
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 property located in a county of the first class, as classified in Section
17-60-104
, a levy imposed for a city library under Subsection
10-6-133.5(5)
;
(F)
(G)
the minimum basic tax rate as defined in Section
53F-2-301
; and
(G)
(H)
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)
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:
(A)
a website maintained by the county; or
(B)
the 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)
In addition to any other tax relief information required under Subsection
(2)(c)(ix)(A)
, a
notice sent to a residential property shall:
(a)
state, "If you are 65 years old or older, disabled, or experiencing extreme hardship,
and this property is your primary residence, you may be eligible to defer payment of
this property tax."; and
(b)
include a telephone number, or a website address on which a telephone number is
prominently listed, that the property owner may call to obtain additional information
about applying for a deferral.
(5)
(a)
Subject to the other provisions of this Subsection
(5)
, a county auditor may
provide, at the county auditor's discretion, 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 county auditor sends a notice required by this section by electronic means,
the county auditor shall attempt to verify whether a taxpayer receives the notice.
(ii)
If the county auditor cannot verify receipt of the notice sent by electronic means
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
county auditor shall send the notice required by this section 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
(5)
:
(i)
does not relieve a taxpayer of the duty to pay a tax due under this chapter on or
before the due date for paying the tax; or
(ii)
does not alter the requirement that a taxpayer appealing the valuation or the
equalization of the taxpayer's real property submit the application for appeal
within the time period provided in Subsection
59-2-1004(3)
.
(e)
A county auditor shall provide the notice required by this section as provided in
Subsection
(2)
, until a taxpayer makes a new election in accordance with this
Subsection
(5)
, if:
(i)
the taxpayer revokes an election in accordance with Subsection
(5)(c)
to receive
the notice required by this section by electronic means; or
(ii)
the county auditor finds that the taxpayer's electronic contact information is
invalid.
(f)
A person is considered to be a taxpayer for purposes of this Subsection
(5)
regardless
of whether the property that is the subject of the notice required by this section is
exempt from taxation.
Section 3. Section
59-2-1317
is amended to read:
59-2-1317
Effective
05/06/26
Applies beginning
01/01/26
. 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)
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
;
and
(J)
if applicable, for property located in a county of the first class, as classified in
Section
17-60-104
, a levy imposed for a city library under Subsection
10-6-133.5(5)
;
(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
17-71-302(1)(m)
; and
(B)
instructions describing how to elect to receive a notice as described in
Subsection
17-71-302(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 4.
Effective Date.
(1)
Except as provided in Subsection (2), this bill takes effect on May 6, 2026.
(2)
The actions affecting Section 59-2-919.1 (Effective 07/01/26) take effect on July 1,
2026.
Section 5.
Retrospective operation.
The actions affecting the following sections have retrospective operation to January 1,
2026:
(1)
Section 59-2-919.1 (Superseded 07/01/26); and
(2)
Section 59-2-1317.
3-11-26 11:45 AM