Property Tax Adjustments

26
59-2-103.5
59-2-109
59-2-918.5
59-2-919
59-2-1330
0
Property Tax Adjustments
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Chris H. Wilson
House Sponsor: Steve Eliason
LONG TITLE
General Description:
This bill modifies property tax provisions.
Highlighted Provisions:
This bill:
requires residential property owners to apply to the county to receive a residential
exemption if the property was ineligible for the residential exemption in the prior year,
an ownership interest in the property changes, or the county has reason to believe the
property no longer qualifies for the residential exemption;
clarifies burden of proof requirements in appeals involving property assessed by the State
Tax Commission;
modifies the content and publication of the advertisement required for taxing entities to
impose a judgment levy;
clarifies the requirements for taxing entities to impose judgment levies and increase
property taxes through truth in taxation;
modifies the time frame in which the State Tax Commission is required to certify a taxing
entity's compliance with truth in taxation requirements; 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:
59-2-103.5
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 234
59-2-109
Effective
01/01/27
, as repealed and reenacted by Laws of Utah 2024, Chapter
263
59-2-918.5
Effective
05/06/26
Applies beginning
01/01/26
, as last amended by Laws
of Utah 2024, Chapter 246
59-2-919
Effective
05/06/26
Applies beginning
01/01/26
, as last amended by Laws of
Utah 2025, First Special Session, Chapter 17
59-2-1330
Effective
05/06/26
Applies beginning
01/01/26
, as last amended by Laws
of Utah 2025, Chapter 172
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
59-2-103.5
is amended to read:
59-2-103.5
Effective
01/01/27
. 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),
and
(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
shall
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
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 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
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
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)
.
Section 2. Section
59-2-109
is amended to read:
59-2-109
Effective
01/01/27
. Burden of proof.
(1)
(a)
For an appeal to the commission involving the valuation or equalization of
real
property assessed under Part 2, Assessment of Property, the party carrying the burden
of proof shall demonstrate:
(a)
(i)
substantial error in the original assessed value; and
(b)
(ii)
a sound evidentiary basis to support the value the party requests.
(b)
The party carrying the burden of proof does not have to show substantial error as
required by Subsection
(1)(a)(i)
if the party is requesting the original assessed value
in an appeal to the commission.
(2)
(a)
For an appeal to the county board of equalization or the commission involving the
valuation or equalization of real property assessed under Part 3, County Assessment,
the party carrying the burden of proof shall demonstrate:
(i)
except as provided in Subsection
(2)(b)
, substantial error in:
(A)
the original assessed value in an appeal to the county board of equalization; or
(B)
the value set by the county board of equalization in an appeal to the
commission; and
(ii)
a sound evidentiary basis to support the value the party requests.
(b)
The party carrying the burden of proof does not have to show substantial error as
required by Subsection
(2)(a)(i)
if the party is requesting:
(i)
the original assessed value in an appeal to the county board of equalization; or
(ii)
the value set by the county board of equalization in an appeal to the commission.
(3)
For property assessed under Part 2, Assessment of Property, the commission has the
burden of proof, if the commission is a party to the appeal that asserts that the fair
market value of the assessed property is greater than the original assessed value for that
calendar year.
(4)
For property assessed under Part 3, County Assessment, the following shall carry the
burden of proof before a county board of equalization or the commission:
(a)
the county assessor or the county board of equalization that is a party to the appeal
has the burden of proof to support the value the county assessor or the county board
of equalization requests; and
(b)
the taxpayer that is a party to the appeal has the burden of proof to support the value
the taxpayer requests.
(5)
A preponderance of the evidence suffices to sustain the burden for all parties.
Section 3. Section
59-2-918.5
is amended to read:
59-2-918.5
Effective
05/06/26
Applies beginning
01/01/26
. Hearings on
judgment levies -- Advertisement.
(1)
A taxing entity may not impose a judgment levy unless
it
the taxing entity
first
advertises
its
the taxing entity's
intention to do so and holds a public hearing in
accordance with the requirements of this section.
(2)
(a)
The advertisement required by this section may be combined with the
advertisement described in Section
59-2-919
.
(b)
The advertisement
required by this section
shall be
at least 1/8 of a page in size and
shall meet the type, placement, and frequency requirements established under Section
59-2-919
.
published:
(i)
electronically in accordance with Section
45-1-101
;
(ii)
as a class A notice under Section
63G-30-102
; and
(iii)
for at least 14 days before the day on which the taxing entity conducts the public
hearing required under this section.
(c)
(i)
For taxing entities operating under a July 1 through June 30 fiscal year
,
the
public hearing
required under this section
shall be held 10 or more days after
notice is provided to property owners pursuant to Section
59-2-919.1
.
(ii)
For taxing entities operating under a January 1 through December 31 fiscal year:
(A)
for an eligible judgment issued on or after March 1 but on or before
September 15, the public hearing
required under this section
shall be held at
the same time as the hearing at which the annual budget is adopted; or
(B)
for an eligible judgment issued on or after September 16 but on or before the
last day of February, the public hearing
required under this section
shall be
held 10 or more days after notice is provided to property owners pursuant to
Section
59-2-919.1
.
(3)
The advertisement
required by this section
shall specify
:

(a)
the date, time, and location of the public hearing at which the
judgment
levy will be
considered
and shall set forth the total amount of the eligible judgment and
;
(b)
the amount of the judgment levy;
(c)
the term of the judgment levy; and
(d)
the tax impact on an average residential and business property located within the
taxing entity
that results from the judgment levy
.
(4)
If a final decision regarding the judgment levy is not made at the public hearing

required under this section
, the taxing entity shall announce at the public hearing the
scheduled time and place for consideration and adoption of the judgment levy.
(5)
(a)
The
date, time, and place of a
public hearing required under this section
information described in Subsections
(3)(a)
through
(c)
regarding a judgment levy

shall be included on the notice provided to property owners pursuant to Section
59-2-919.1
.
(b)
The requirements of Subsections
59-2-919
(8)(b)(i) and
(c)
through (f) apply to a
public hearing required under this section.
Section 4. Section
59-2-919
is amended to read:
59-2-919
Effective
05/06/26
Applies beginning
01/01/26
. 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; 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)
"Base year" means a taxing entity's fiscal year that immediately precedes the fiscal
year in which the taxing entity first adopted a budget below last year's property tax
budgeted revenue.
(d)
"Base year budgeted revenue" means the property tax budgeted revenue, excluding
eligible new growth, for the base year.
(e)
"Calendar year taxing entity" means a taxing entity that operates under a fiscal year
that begins on January 1 and ends on December 31.
(f)
"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
17-62-203
.
(g)
"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.
(h)
"Eligible new growth" means the same as that term is defined in Section
59-2-924
.
(i)
"Fiscal year taxing entity" means a taxing entity that operates under a fiscal year that
begins on July 1 and ends on June 30.
(j)
"Meeting" means the same as that term is defined in Section
52-4-103
.
(k)
"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
.
(l)
"Truth-in-taxation exemption period" means a six-year period that begins with the
base year.
(2)
Except as provided in Subsection
(11)
, 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
17-63-304
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
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
17-71-302(1)(m)
; and
(B)
instructions describing how to elect to receive a notice as described in
Subsection
17-71-302(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)
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
.
(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)
substantially be in the following form and content:
"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
virtually
.
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
internet
address for
the taxing entity's public website).
Instructions for virtual participation in the public hearing
will be available at (internet address for the taxing entity's public website) no later than 24
hours before the public hearing is scheduled to begin.
"
(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.
(8)
(a)
(i)
On or before June 1, a fiscal year taxing entity shall notify the commission
and the county auditor of the date, time, and place of the public hearing described
in Subsection
(4)(b)
.
(ii)
On or before October 1 of the current calendar year, a calendar year taxing entity
shall 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;
(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
virtually, subject to Subsection
(8)(g)
.
(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
from the main
page of
the taxing entity's public website
for a period that begins at least 14
days before the date on which the public hearing is held and ends on or after
the date on which the commission certifies the taxing entity's certified tax rate
;
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
:

(A)
a public meeting for the purpose of addressing general business of the taxing
entity; or
(B)
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
.
(g)
For purposes of facilitating virtual participation in a public hearing described in
Subsection
(3)(a)(v)
or
(4)(b)
, at least 24 hours before the public hearing is scheduled
to begin, a taxing entity shall:
(i)
post instructions on the taxing entity's public website as to how individuals can
connect to and participate virtually in the public hearing; and
(ii)
ensure that individuals participating in the public hearing virtually have the
ability to:
(A)
access the public hearing electronically through video and audio connection;
(B)
provide oral testimony through video, audio, or both video and audio
connection; and
(C)
submit written comments electronically for inclusion in the public record, both
before and during the public hearing.
(h)
The county in which a taxing entity is located shall, at the request of the taxing
entity, provide assistance to the taxing entity to meet the requirements of Subsection
(8)(g)
.
(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)
this section
.
(b)
If the county auditor, after completing an audit, finds that a taxing entity has failed to
meet the requirements of
Subsection
(8)
this section
, 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)
.
(11)
For a fiscal year within a truth-in-taxation exemption period, a taxing entity may adopt
a budget that is equal to or less than the base year budgeted revenue without complying
with this section.
(12)
(a)
Subject to Subsection
(12)(b)
, a taxing entity subject to this section shall provide
to the commission all evidence of compliance with the requirements of this section
within seven days from the date on which the taxing entity adopts a final budget.
(b)
A taxing entity shall furnish to the commission any information the commission
requires to certify the taxing entity's compliance with the requirements of this section.
(c)
The commission may not certify a tax rate that exceeds a taxing entity's certified tax
rate if, within 30 days from the date on which the taxing entity provides to the
commission evidence of compliance under Subsection
(12)(a)
, the commission
determines that the taxing entity has failed to meet the requirements of this section.
Section 5. Section
59-2-1330
is amended to read:
59-2-1330
Effective
05/06/26
Applies beginning
01/01/26
. Payment of
property taxes -- Payments to taxpayer by state or taxing entity -- Refund of penalties
paid by taxpayer -- Refund of interest paid by taxpayer -- Payment of interest to
taxpayer -- Judgment levy -- Objections to assessments by the commission -- Time
periods for making payments to taxpayer.
(1)
Unless otherwise specifically provided by statute, property taxes shall be paid directly
to the county treasurer:
(a)
on the date that the property taxes are due; and
(b)
as provided in this chapter.
(2)
(a)
The county treasurer shall apply a payment that is insufficient to cover both a tax
or tax notice charge that is deferred in accordance with Chapter 2a, Part 7,
Discretionary Deferral, Chapter 2a, Part 8, Nondiscretionary Deferral for Property
with Qualifying Increase, or Chapter 2a, Part 9, Nondiscretionary Deferral for
Elderly Property Owners, and a current year property tax or tax notice charge to the
current tax year property tax or tax notice charge first.
(b)
The county treasurer shall send notice to the property owner:
(i)
that the payment was insufficient;
(ii)
that the county applied the payment to the tax or tax notice charges for the current
tax year; and
(iii)
of the amount of tax and tax notice charge that is outstanding.
(3)
A taxpayer shall receive payment as provided in this section if a reduction in the amount
of any tax levied against any property for which the taxpayer paid a tax or any portion of
a tax under this chapter for a calendar year is required by a final and unappealable
judgment or order described in Subsection
(4)
issued by:
(a)
a county board of equalization;
(b)
the commission; or
(c)
a court of competent jurisdiction.
(4)
(a)
For purposes of Subsection
(3)
, the state or any taxing entity that has received
property taxes or any portion of property taxes from a taxpayer described in
Subsection
(2)
shall pay the taxpayer if:
(i)
the taxes the taxpayer paid in accordance with Subsection
(3)
are collected by an
authorized officer of the:
(A)
county; or
(B)
state; and
(ii)
the taxpayer obtains a final and unappealable judgment or order:
(A)
from a county board of equalization, the commission, or a court of competent
jurisdiction;
(B)
against:
(I)
the taxing entity or an authorized officer of the taxing entity; or
(II)
the state or an authorized officer of the state; and
(C)
ordering a reduction in the amount of any tax levied against any property for
which a taxpayer paid a tax or any portion of a tax under this chapter for the
calendar year.
(b)
The amount that the state or a taxing entity shall pay a taxpayer shall be determined
in accordance with Subsections
(5)
through
(8)
.
(5)
For purposes of Subsections
(3)
and
(4)
, the amount the state shall pay to a taxpayer is
equal to the sum of:
(a)
if the difference described in this Subsection
(5)(a)
is greater than $0, the difference
between:
(i)
the tax the taxpayer paid to the state in accordance with Subsection
(3)
; and
(ii)
the amount of the taxpayer's tax liability to the state after the reduction in the
amount of tax levied against the property in accordance with the final and
unappealable judgment or order described in Subsection
(4)
;
(b)
if the difference described in this Subsection
(5)(b)
is greater than $0, the difference
between:
(i)
any penalties the taxpayer paid to the state in accordance with Section
59-2-1331
;
and
(ii)
the amount of penalties the taxpayer is liable to pay to the state in accordance
with Section
59-2-1331
after the reduction in the amount of tax levied against the
property in accordance with the final and unappealable judgment or order
described in Subsection
(4)
;
(c)
as provided in Subsection
(7)(a)
, interest the taxpayer paid in accordance with
Section
59-2-1331
on the amounts described in Subsections
(5)(a)
and
(5)(b)
; and
(d)
as provided in Subsection
(7)(b)
, interest on the sum of the amounts described in
Subsections
(5)(a)
, (5)(b), and (5)(c).
(6)
For purposes of Subsections
(3)
and
(4)
, the amount a taxing entity shall pay to a
taxpayer is equal to the sum of:
(a)
if the difference described in this Subsection
(6)(a)
is greater than $0, the difference
between:
(i)
the tax the taxpayer paid to the taxing entity in accordance with Subsection
(3)
;
and
(ii)
the amount of the taxpayer's tax liability to the taxing entity after the reduction in
the amount of tax levied against the property in accordance with the final and
unappealable judgment or order described in Subsection
(4)
;
(b)
if the difference described in this Subsection
(6)(b)
is greater than $0, the difference
between:
(i)
any penalties the taxpayer paid to the taxing entity in accordance with Section
59-2-1331
; and
(ii)
the amount of penalties the taxpayer is liable to pay to the taxing entity in
accordance with Section
59-2-1331
after the reduction in the amount of tax levied
against the property in accordance with the final and unappealable judgment or
order described in Subsection
(4)
;
(c)
as provided in Subsection
(7)(a)
, interest the taxpayer paid in accordance with
Section
59-2-1331
on the amounts described in Subsections
(6)(a)
and
(6)(b)
; and
(d)
as provided in Subsection
(7)(b)
, interest on the sum of the amounts described in
Subsections
(6)(a)
, (6)(b), and (6)(c).
(7)
Except as provided in Subsection
(8)
:
(a)
interest shall be refunded to a taxpayer on the amount described in Subsection
(5)(c)

or
(6)(c)
in an amount equal to the amount of interest the taxpayer paid in accordance
with Section
59-2-1331
; and
(b)
interest shall be paid to a taxpayer on the amount described in Subsection
(5)(d)
or
(6)(d)
:
(i)
beginning on the later of:
(A)
the day on which the taxpayer paid the tax in accordance with Subsection
(3)
;
or
(B)
January 1 of the calendar year immediately following the calendar year for
which the tax was due;
(ii)
ending on the day on which the state or a taxing entity pays to the taxpayer the
amount required by Subsection
(5)
or
(6)
; and
(iii)
at the interest rate earned by the state treasurer on public funds transferred to the
Public Treasurers' Investment Fund as defined in Section
51-7-3
.
(8)
(a)
The state may not pay or refund interest to a taxpayer under Subsection
(7)
on any
tax the taxpayer paid in accordance with Subsection
(3)
that exceeds the amount of
tax levied by the state for that calendar year as stated on the notice required by
Section
59-2-1317
.
(b)
A taxing entity may not pay or refund interest to a taxpayer under Subsection
(7)
on
any tax the taxpayer paid in accordance with Subsection
(3)
that exceeds the amount
of tax levied by the taxing entity for that calendar year as stated on the notice
required by Section
59-2-1317
.
(9)
(a)
Each taxing entity may levy a tax to pay the taxing entity's share of the final and
unappealable judgment or order described in Subsection
(4)
if:
(i)
the final and unappealable judgment or order is issued no later than 15 days prior
to the date the certified tax rate is set under Section
59-2-924
;
(ii)
the following information is included on the notice under Section
59-2-919.1
:
(A)
the date, time, and location of the public hearing at which the judgment levy
will be considered;
(A)
(B)
the amount of the judgment levy; and
(B)
(C)
the term of the judgment levy;

and
(iii)
the taxing entity complies with the requirements of Section
59-2-918.5
; and
(iii)
(iv)
the final and unappealable judgment or order is an eligible judgment, as
defined in Section
59-2-102
.
(b)
The levy under Subsection
(9)(a)
is in addition to, and exempt from, the maximum
levy established for the taxing entity.
(c)
A taxing entity may divide a judgment levy under this Subsection
(9)
and impose the
judgment levy in more than one subsequent tax year.
(10)
(a)
A taxpayer that objects to the assessment of property assessed by the
commission shall pay, on or before the property tax due date established under
Subsection
59-2-1331(1)
or Section
59-2-1332
, the full amount of taxes stated on the
notice required by Section
59-2-1317
if:
(i)
the taxpayer has applied to the commission for a hearing in accordance with
Section
59-2-1007
on the objection to the assessment; and
(ii)
the commission has not issued a written decision on the objection to the
assessment in accordance with Section
59-2-1007
.
(b)
A taxpayer that pays the full amount of taxes due under Subsection
(10)(a)
is not
required to pay penalties or interest on an assessment described in Subsection
(10)(a)

unless:
(i)
a final and unappealable judgment or order establishing that the property
described in Subsection
(10)(a)
has a value greater than the value stated on the
notice required by Section
59-2-1317
is issued by:
(A)
the commission; or
(B)
a court of competent jurisdiction; and
(ii)
the taxpayer fails to pay the additional tax liability resulting from the final and
unappealable judgment or order described in Subsection
(10)(b)(i)
within a 45-day
period after the county bills the taxpayer for the additional tax liability.
(11)
(a)
Except as provided in Subsection
(11)(b)
, a payment that is required by this
section shall be paid to a taxpayer:
(i)
within 120 days after the day on which the final and unappealable judgment or
order is issued in accordance with Subsection
(4)
; or
(ii)
if a judgment levy is imposed in accordance with Subsection
(9)
:
(A)
if the payment to the taxpayer required by this section is $15,000 or more, no
later than December 31 of the first year in which the judgment levy is imposed;
and
(B)
if the payment to the taxpayer required by this section is less than $15,000,
within 120 days after the date the final and unappealable judgment or order is
issued in accordance with Subsection
(4)
.
(b)
A taxpayer may enter into an agreement:
(i)
that establishes a time period other than a time period described in Subsection
(11)(a)
for making a payment to the taxpayer that is required by this section; and
(ii)
with:
(A)
an authorized officer of a taxing entity for a tax imposed by a taxing entity; or
(B)
an authorized officer of the state for a tax imposed by the state.
Section 6.
Effective Date.
(1)
Except as provided in Subsection (2), this bill takes effect
May 6, 2026
.
(2)
The actions affecting the following sections take effect on
January 1, 2027
:
(a)
Section 59-2-103.5
Effective
01/01/27
; and
(b)
Section 59-2-109
Effective
01/01/27
.
Section 7.
Retrospective operation.
(1)
Except as provided in Subsection (2), this bill has retrospective operation for a taxable
year beginning on or after January 1, 2026.
(2)
The following sections have no retrospective operation:
(a)
Section 59-2-103.5 (Effective 01/01/27); and
(b)
Section 59-2-109 (Effective 01/01/27).
3-11-26 3:41 PM