SB 78

03-06 22:54  4th Sub. (Pumpkin) S.B. 78
  Daniel McCay proposes the following substitute bill:
1Property Tax Relief Amendments
  2026 GENERAL SESSION
  STATE OF UTAH
  Chief Sponsor: Daniel McCay
  House Sponsor: R. Neil Walter
2
3   LONG TITLE
4   General Description:
5This bill modifies property tax relief provisions.
6   Highlighted Provisions:
7This bill:
8▸ defines terms;
9▸ authorizes counties to provide certain property tax relief to qualifying individuals through
10   a country relief program;
11▸ establishes notice and public hearing requirements before a county may approve a county
12   relief program by ordinance;
13▸ requires a county to impose a separate county relief levy for the relief the county provides
14   through a county relief program;
15▸ changes the qualifications, scope, duration, and interest rate applicable to the
16   nondiscretionary deferral program;
17▸ authorizes the Multicounty Appraisal Trust to make loans to counties to pay the costs of
18   granting nondiscretionary deferrals;
  4th Sub. S.B. 78
19▸ repeals certain property tax relief programs;
20▸ includes a coordination clause to incorporate changes to Section 59-2-1602 in S.B. 206,
21   Tax Amendments; and
22▸ makes technical and conforming changes.
23   Money Appropriated in this Bill:
24This bill appropriates $1,148,000 in operating and capital budgets for fiscal year 2027, all
25   of which is from the General Fund.
26   Other Special Clauses:
27This bill provides a special effective date.
28This bill provides a coordination clause.
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29   Utah Code Sections Affected:
30   AMENDS:
31      59-2-919.1 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 518
32      59-2-924 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special
33      Session, Chapter 15
34      59-2-1317 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special
35      Session, Chapter 17
36      59-2-1365 (Effective 01/01/27), as last amended by Laws of Utah 2018, Chapter 197
37      59-2-1601 (Effective 01/01/27), as last amended by Laws of Utah 2024, Chapter 263
38      59-2-1602 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapters 337,
39      484
40      59-2a-101 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
41      Chapter 172
42      59-2a-102 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
43      Chapter 172
44      59-2a-108 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
45      Chapter 172
46      59-2a-109 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
47      Chapter 172
48      59-2a-902 (Effective 01/01/27), as enacted by Laws of Utah 2025, Chapter 172
49      63J-1-602.2 (Effective 01/01/27) (Partially Repealed 07/01/29), as last amended by Laws
50      of Utah 2025, First Special Session, Chapter 17
51   ENACTS:
52      59-2a-112 (Effective 01/01/27), Utah Code Annotated 1953
53      59-2a-113 (Effective 01/01/27), Utah Code Annotated 1953
54      59-2a-114 (Effective 01/01/27), Utah Code Annotated 1953
55   REPEALS AND REENACTS:
56      59-2a-901 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
57      Chapter 172
58   REPEALS:
59      59-2a-201 (Effective 01/01/27), as enacted by Laws of Utah 2025, Chapter 172
60      59-2a-202 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
61      Chapter 172
62      59-2a-203 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
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     03-06 22:54  4th Sub. (Pumpkin) S.B. 78
63Chapter 172
6459-2a-204 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
65Chapter 172
6659-2a-205 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
67Chapter 172
6859-2a-206 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
69Chapter 172
7059-2a-301 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
71Chapter 172
7259-2a-302 (Effective 01/01/27), as enacted by Laws of Utah 2025, Chapter 172
7359-2a-303 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
74Chapter 172
7559-2a-304 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
76Chapter 172
7759-2a-305 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
78Chapter 172
7959-2a-401 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
80Chapter 172
8159-2a-402 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
82Chapter 172
8359-2a-701 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
84Chapter 172
8559-2a-702 (Effective 01/01/27), as enacted by Laws of Utah 2025, Chapter 172
8659-2a-801 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025,
87Chapter 172
8859-2a-802 (Effective 01/01/27), as enacted by Laws of Utah 2025, Chapter 172
8959-2a-903 (Effective 01/01/27), as enacted by Laws of Utah 2025, Chapter 172
90   Utah Code Sections affected by Coordination Clause:
9159-2-1602, as last amended by Laws of Utah 2024, Chapter 263
92
93   Be it enacted by the Legislature of the state of Utah:
94Section 1. Section 59-2-919.1 is amended to read:
9559-2-919.1 (Effective 01/01/27). Notice of property valuation and tax changes.
96   (1) In addition to the notice requirements of Section 59-2-919, the county auditor, on or
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97before July 22 of each year, shall notify each owner of real estate who is listed on the
98assessment roll.
99   (2) The notice described in Subsection (1) shall:
100(a) except as provided in Subsection (5), be sent to all owners of real property by mail
10110 or more days before the day on which:
102(i) the county board of equalization meets; and
103(ii) the taxing entity holds a public hearing on the proposed increase in the certified
104tax rate;
105(b) be on a form that is:
106(i) approved by the commission; and
107(ii) uniform in content in all counties in the state; and
108(c) contain for each property:
109(i) the assessor's determination of the value of the property;
110(ii) the taxable value of the property;
111(iii) for property assessed by the county assessor:
112(A) instructions on how the taxpayer may file an application with the county
113board of equalization to appeal the valuation or equalization of the property
114under Section 59-2-1004, including instructions for filing an application
115through electronic means; and
116(B) the deadline for the taxpayer to make an application to appeal the valuation or
117equalization of the property under Section 59-2-1004;
118(iv) for property assessed by the commission:
119(A) instructions on how the taxpayer may file an application with the commission
120for a hearing on an objection to the valuation or equalization of the property
121under Section 59-2-1007;
122(B) the deadline for the taxpayer to apply to the commission for a hearing on an
123objection to the valuation or equalization of the property under Section
12459-2-1007; and
125(C) a statement that the taxpayer may not appeal the valuation or equalization of
126the property to the county board of equalization;
127(v) itemized tax information for all applicable taxing entities, including:
128(A) the dollar amount of the taxpayer's tax liability for the property in the prior
129year; and
130(B) the dollar amount of the taxpayer's tax liability under the current rate;
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131(vi) the following, stated separately:
132(A) the charter school levy described in Section 53F-2-703;
133(B) the multicounty assessing and collecting levy described in Subsection
13459-2-1602(2);
135(C) the county assessing and collecting levy described in Subsection 59-2-1602(4);
136(D) levies for debt service voted on by the public;
137(E) levies imposed for special purposes under Section 10-6-133.4;
138(F) the minimum basic tax rate as defined in Section 53F-2-301; and
139(G) if applicable, the annual payment described in Subsection 63H-1-501(4)(a);
140(vii) the tax impact on the property;
141(viii) the date, time, and place of the required public hearing for each entity;
142(ix) property tax information pertaining to:
143(A) taxpayer relief; and
144(B) the residential exemption described in Section 59-2-103;
145(x) information specifically authorized to be included on the notice under this chapter;
146(xi) the last property review date of the property as described in Subsection
14759-2-303.1(1)(c);
148(xii) instructions on how the taxpayer may obtain additional information regarding
149the valuation of the property, including the characteristics and features of the
150property, from:
151(A) a website maintained by the county; or
152(B) the statewide web portal developed and maintained by the Multicounty
153Appraisal Trust under Subsection 59-2-1606(5)(a) for uniform access to
154property characteristics and features;[ and]
155(xiii) if applicable, the following information in relation to a county relief levy
156imposed under Section 59-2a-114:
157(A) the rate of the county relief levy; and
158(B) the amount of tax levied; and
159[(xiii)] (xiv) other information approved by the commission.
160   (3) If a taxing entity that is subject to the notice and hearing requirements of Subsection
16159-2-919(4) proposes a tax increase, the notice described in Subsection (1) shall state, in
162addition to the information required by Subsection (2):
163(a) the dollar amount of the taxpayer's tax liability if the proposed increase is approved;
164(b) the difference between the dollar amount of the taxpayer's tax liability if the
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165proposed increase is approved and the dollar amount of the taxpayer's tax liability
166under the current rate, placed in close proximity to the information described in
167Subsection (2)(c)(viii);
168(c) the percentage increase that the dollar amount of the taxpayer's tax liability under the
169proposed tax rate represents as compared to the dollar amount of the taxpayer's tax
170liability under the current tax rate; and
171(d) for each taxing entity proposing a tax increase, the dollar amount of additional ad
172valorem tax revenue, as defined in Section 59-2-919, that would be generated each
173year if the proposed tax increase is approved.
174   (4) In addition to any other tax relief information required under Subsection (2)(c)(ix)(A), a
175notice sent to a residential property shall:
176(a) state, "If you are 65 years old or older, disabled, or experiencing extreme hardship,
177and this property is your primary residence, you may be eligible to defer payment of
178this property tax."; and
179(b) include a telephone number, or a website address on which a telephone number is
180prominently listed, that the property owner may call to obtain additional information
181about applying for a deferral.
182   (5)(a) Subject to the other provisions of this Subsection (5), a county auditor may
183provide, at the county auditor's discretion, the notice required by this section to a
184taxpayer by electronic means if a taxpayer makes an election, according to
185procedures determined by the county auditor, to receive the notice by electronic
186means.
187(b)(i) If a county auditor sends a notice required by this section by electronic means,
188the county auditor shall attempt to verify whether a taxpayer receives the notice.
189(ii) If the county auditor cannot verify receipt of the notice sent by electronic means
19014 days or more before the county board of equalization meets and the taxing
191entity holds a public hearing on a proposed increase in the certified tax rate, the
192county auditor shall send the notice required by this section by mail as provided in
193Subsection (2).
194(c) A taxpayer may revoke an election to receive the notice required by this section by
195electronic means if the taxpayer provides written notice to the county auditor on or
196before April 30.
197(d) An election or a revocation of an election under this Subsection (5):
198(i) does not relieve a taxpayer of the duty to pay a tax due under this chapter on or
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199before the due date for paying the tax; or
200(ii) does not alter the requirement that a taxpayer appealing the valuation or the
201equalization of the taxpayer's real property submit the application for appeal
202within the time period provided in Subsection 59-2-1004(3).
203(e) A county auditor shall provide the notice required by this section as provided in
204Subsection (2), until a taxpayer makes a new election in accordance with this
205Subsection (5), if:
206(i) the taxpayer revokes an election in accordance with Subsection (5)(c) to receive
207the notice required by this section by electronic means; or
208(ii) the county auditor finds that the taxpayer's electronic contact information is
209invalid.
210(f) A person is considered to be a taxpayer for purposes of this Subsection (5) regardless
211of whether the property that is the subject of the notice required by this section is
212exempt from taxation.
213Section 2. Section 59-2-924 is amended to read:
21459-2-924 (Effective 01/01/27). Definitions -- Report of valuation of property to
215   county auditor and commission -- Transmittal by auditor to governing bodies --
216   Calculation of certified tax rate -- Rulemaking authority -- Adoption of tentative budget
217   -- Notice provided by the commission.
218   (1) As used in this section:
219(a)(i) "Ad valorem property tax revenue" means revenue collected in accordance with
220this chapter minus revenue the taxing entity receives from the imposition of a
221county relief levy under Section 59-2a-114.
222(ii) "Ad valorem property tax revenue" does not include:
223(A) interest;
224(B) penalties;
225(C) collections from redemptions; or
226(D) revenue received by a taxing entity from personal property that is
227semiconductor manufacturing equipment assessed by a county assessor in
228accordance with Part 3, County Assessment.
229(b) "Adjusted tax increment" means the same as that term is defined in Section
23017C-1-102.
231(c)(i) "Aggregate taxable value of all property taxed" means:
232(A) the aggregate taxable value of all real property a county assessor assesses in
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233accordance with Part 3, County Assessment, for the current year;
234(B) the aggregate taxable value of all real and personal property the commission
235assesses in accordance with Part 2, Assessment of Property, for the current
236year; and
237(C) the aggregate year end taxable value of all personal property a county assessor
238assesses in accordance with Part 3, County Assessment, contained on the prior
239year's tax rolls of the taxing entity.
240(ii) "Aggregate taxable value of all property taxed" does not include the aggregate
241year end taxable value of personal property that is:
242(A) semiconductor manufacturing equipment assessed by a county assessor in
243accordance with Part 3, County Assessment; and
244(B) contained on the prior year's tax rolls of the taxing entity.
245      (d) "Base taxable value" means:
246(i) for an authority created under Section 11-58-201, the same as that term is defined
247in Section 11-58-102;
248(ii) for the Point of the Mountain State Land Authority created in Section 11-59-201,
249the same as that term is defined in Section [11-59-207] 11-59-208;
250(iii) for the Utah Fairpark Area Investment and Restoration District created in Section
25111-70-201, the same as that term is defined in Section 11-70-101;
252(iv) for an agency created under Section 17C-1-201.5, the same as that term is
253defined in Section 17C-1-102;
254(v) for an authority created under Section 63H-1-201, the same as that term is defined
255in Section 63H-1-102;
256(vi) for a host local government, the same as that term is defined in Section
25763N-2-502;
258(vii) for a housing and transit reinvestment zone or convention center reinvestment
259zone created under Title 63N, Chapter 3, Part 6, Housing and Transit
260Reinvestment Zone Act, the same as that term is defined in Section 63N-3-602;
261(viii) for a home ownership promotion zone created under Title 10, Chapter 21, Part
2625, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80,
263Part 5, Home Ownership Promotion Zone, a property's taxable value as shown
264upon the assessment roll last equalized during the base year, as that term is
265defined in Section 10-21-101 or Section 17-80-101;
266(ix) for a first home investment zone created under Title 63N, Chapter 3, Part 16,
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267First Home Investment Zone Act, a property's taxable value as shown upon the
268assessment roll last equalized during the base year, as that term is defined in
269Section 63N-3-1601;
270(x) for a major sporting event venue zone created under Title 63N, Chapter 3, Part
27117, Major Sporting Event Venue Zone Act, a property's taxable value as shown
272upon the assessment roll last equalized during the property tax base year, as that
273term is defined in Section 63N-3-1701; or
274(xi) for an electrical energy development zone [created] designated under Section
27579-6-1104, the value of the property within an electrical energy development
276zone, as shown on the assessment roll last equalized before the [creation]
277designation of the electrical energy development zone, as that term is defined in
278Section 79-6-1104.
279      (e) "Centrally assessed benchmark value" means an amount equal to the average year
280end taxable value of real and personal property the commission assesses in
281accordance with Part 2, Assessment of Property, for the previous three calendar
282years, adjusted for taxable value attributable to:
283(i) an annexation to a taxing entity;
284(ii) an incorrect allocation of taxable value of real or personal property the
285commission assesses in accordance with Part 2, Assessment of Property; or
286(iii) a change in value as a result of a change in the method of apportioning the value
287prescribed by the Legislature, a court, or the commission in an administrative rule
288or administrative order.
289      (f) "Centrally assessed industry" means the following industry classes the commission
290assesses in accordance with Part 2, Assessment of Property:
291(i) air carrier;
292(ii) coal;
293(iii) coal load out property;
294(iv) electric generation;
295(v) electric rural;
296(vi) electric utility;
297(vii) gas utility;
298(viii) ground access property;
299(ix) land only property;
300(x) liquid pipeline;
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301(xi) metalliferous mining;
302(xii) nonmetalliferous mining;
303(xiii) oil and gas gathering;
304(xiv) oil and gas production;
305(xv) oil and gas water disposal;
306(xvi) railroad;
307(xvii) sand and gravel; and
308(xviii) uranium.
309      (g)(i) "Centrally assessed new growth" means the greater of:
310(A) for each centrally assessed industry, zero; or
311(B) the amount calculated by subtracting the centrally assessed benchmark value
312for each centrally assessed industry, adjusted for prior year end incremental
313value, from the taxable value of real and personal property the commission
314assesses in accordance with Part 2, Assessment of Property, for each centrally
315assessed industry for the current year, adjusted for current year incremental
316value.
317(ii) "Centrally assessed new growth" does not include a change in value for a
318centrally assessed industry as a result of a change in the method of apportioning
319the value prescribed by the Legislature, a court, or the commission in an
320administrative rule or administrative order.
321      (h) "Certified tax rate" means a tax rate that will provide the same ad valorem property
322tax revenue for a taxing entity as was budgeted by that taxing entity for the prior year.
323      (i) "Community reinvestment agency" means the same as that term is defined in Section
32417C-1-102.
325      (j) "Eligible new growth" means the greater of:
326(i) zero; or
327(ii) the sum of:
328(A) locally assessed new growth;
329(B) centrally assessed new growth; and
330(C) project area new growth or hotel property new growth.
331      (k) "Host local government" means the same as that term is defined in Section
33263N-2-502.
333      (l) "Hotel property" means the same as that term is defined in Section 63N-2-502.
334      (m) "Hotel property new growth" means an amount equal to the incremental value that is
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335no longer provided to a host local government as incremental property tax revenue.
336      (n) "Incremental property tax revenue" means the same as that term is defined in Section
33763N-2-502.
338      (o) "Incremental value" means:
339(i) for an authority created under Section 11-58-201, the amount calculated by
340multiplying:
341(A) the difference between the taxable value and the base taxable value of the
342property that is located within a project area and on which property tax
343differential is collected; and
344(B) the number that represents the percentage of the property tax differential that
345is paid to the authority;
346(ii) for the Point of the Mountain State Land Authority created in Section 11-59-201,
347an amount calculated by multiplying:
348(A) the difference between the current assessed value of the property and the base
349taxable value; and
350(B) the number that represents the percentage of the property tax augmentation, as
351defined in Section [11-59-207] 11-59-208, that is paid to the Point of the
352Mountain State Land Authority;
353(iii) for the Utah Fairpark Area Investment and Restoration District created in Section
35411-70-201, the amount calculated by multiplying:
355(A) the difference between the taxable value for the current year and the base
356taxable value of the property that is located within a project area; and
357(B) the number that represents the percentage of enhanced property tax revenue,
358as defined in Section 11-70-101;
359(iv) for an agency created under Section 17C-1-201.5, the amount calculated by
360multiplying:
361(A) the difference between the taxable value and the base taxable value of the
362property located within a project area and on which tax increment is collected;
363and
364(B) the number that represents the adjusted tax increment from that project area
365that is paid to the agency;
366(v) for an authority created under Section 63H-1-201, the amount calculated by
367multiplying:
368(A) the difference between the taxable value and the base taxable value of the
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369property located within a project area and on which property tax allocation is
370collected; and
371(B) the number that represents the percentage of the property tax allocation from
372that project area that is paid to the authority;
373(vi) for a housing and transit reinvestment zone or convention center reinvestment
374zone created in accordance with Title 63N, Chapter 3, Part 6, Housing and Transit
375Reinvestment Zone Act, an amount calculated by multiplying:
376(A) the difference between the taxable value and the base taxable value of the
377property that is located within a housing and transit reinvestment zone or
378convention center reinvestment zone and on which tax increment is collected;
379and
380(B) the number that represents the percentage of the tax increment that is paid to
381the housing and transit reinvestment zone or convention center reinvestment
382zone;
383(vii) for a host local government, an amount calculated by multiplying:
384(A) the difference between the taxable value and the base taxable value of the
385hotel property on which incremental property tax revenue is collected; and
386(B) the number that represents the percentage of the incremental property tax
387revenue from that hotel property that is paid to the host local government;
388(viii) for a home ownership promotion zone created under Title 10, Chapter 21, Part
3895, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80,
390Part 5, Home Ownership Promotion Zone, an amount calculated by multiplying:
391(A) the difference between the taxable value and the base taxable value of the
392property that is located within a home ownership promotion zone and on which
393tax increment is collected; and
394(B) the number that represents the percentage of the tax increment that is paid to
395the home ownership promotion zone;
396(ix) for a first home investment zone created in accordance with Title 63N, Chapter
3973, Part 16, First Home Investment Zone Act, an amount calculated by multiplying:
398(A) the difference between the taxable value and the base taxable value of the
399property that is located within a first home investment zone and on which tax
400increment is collected; and
401(B) the number that represents the percentage of the tax increment that is paid to
402the first home investment zone;
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403(x) for a major sporting event venue zone created [pursuant to] in accordance with
404Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, an amount
405calculated by multiplying:
406(A) the difference between the taxable value and the base taxable value of the
407property located within a qualified development zone for a major sporting
408event venue zone and upon which property tax increment is collected; and
409(B) the number that represents the percentage of tax increment that is paid to the
410major sporting event venue zone, as approved by a major sporting event venue
411zone committee described in Section 63N-1a-1706; or
412(xi) for an electrical energy development zone [created] designated under Section
41379-6-1104, the amount calculated by multiplying:
414(A) the difference between the taxable value and the base taxable value of the
415property that is located within the electrical energy developmental zone; and
416(B) the number that represents the percentage of the tax increment that is paid to a
417community reinvestment agency and the Electrical Energy Development
418Investment Fund created in Section 79-6-1105.
419      (p)(i) "Locally assessed new growth" means the greater of:
420(A) zero; or
421(B) the amount calculated by subtracting the year end taxable value of real
422property the county assessor assesses in accordance with Part 3, County
423Assessment, for the previous year, adjusted for prior year end incremental
424value from the taxable value of real property the county assessor assesses in
425accordance with Part 3, County Assessment, for the current year, adjusted for
426current year incremental value.
427(ii) "Locally assessed new growth" does not include a change in:
428(A) value as a result of factoring in accordance with Section 59-2-704, reappraisal,
429or another adjustment;
430(B) assessed value based on whether a property is allowed a residential exemption
431for a primary residence under Section 59-2-103;
432(C) assessed value based on whether a property is assessed under Part 5, Farmland
433Assessment Act; or
434(D) assessed value based on whether a property is assessed under Part 17, Urban
435Farming Assessment Act.
436      (q) "Project area" means:
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437(i) for an authority created under Section 11-58-201, the same as that term is defined
438in Section 11-58-102;
439(ii) for the Utah Fairpark Area Investment and Restoration District created in Section
44011-70-201, the same as that term is defined in Section 11-70-101;
441(iii) for an agency created under Section 17C-1-201.5, the same as that term is
442defined in Section 17C-1-102;
443(iv) for an authority created under Section 63H-1-201, the same as that term is
444defined in Section 63H-1-102;
445(v) for a housing and transit reinvestment zone or convention center reinvestment
446zone created under Title 63N, Chapter 3, Part 6, Housing and Transit
447Reinvestment Zone Act, the same as that term is defined in Section 63N-3-602;
448(vi) for a home ownership promotion zone created under Title 10, Chapter 21, Part 5,
449Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part
4505, Home Ownership Promotion Zone, the same as that term is defined in Section
45110-21-101 or Section 17-80-101;
452(vii) for a first home investment zone created under Title 63N, Chapter 3, Part 16,
453First Home Investment Zone Act, the same as that term is defined in Section
45463N-3-1601; or
455(viii) for a major sporting event venue zone established under Title 63N, Chapter 3,
456Part 17, Major Sporting Event Venue Zone Act, the qualified development zone,
457as defined in Section 63N-3-1701.
458      (r) "Project area new growth" means:
459(i) for an authority created under Section 11-58-201, an amount equal to the
460incremental value that is no longer provided to an authority as property tax
461differential;
462(ii) for the Point of the Mountain State Land Authority created in Section 11-59-201,
463an amount equal to the incremental value that is no longer provided to the Point of
464the Mountain State Land Authority as property tax augmentation, as defined in
465Section [11-59-207] 11-59-208;
466(iii) for the Utah Fairpark Area Investment and Restoration District created in Section
46711-70-201, an amount equal to the incremental value that is no longer provided to
468the Utah Fairpark Area Investment and Restoration District;
469(iv) for an agency created under Section 17C-1-201.5, an amount equal to the
470incremental value that is no longer provided to an agency as tax increment;
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03-06 22:54  4th Sub. (Pumpkin) S.B. 78
471(v) for an authority created under Section 63H-1-201, an amount equal to the
472incremental value that is no longer provided to an authority as property tax
473allocation;
474(vi) for a housing and transit reinvestment zone or convention center reinvestment
475zone created under Title 63N, Chapter 3, Part 6, Housing and Transit
476Reinvestment Zone Act, an amount equal to the incremental value that is no
477longer provided to a housing and transit reinvestment zone or convention center
478reinvestment zone as tax increment;
479(vii) for a home ownership promotion zone created under Title 10, Chapter 21, Part 5,
480Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part
4815, Home Ownership Promotion Zone, an amount equal to the incremental value
482that is no longer provided to a home ownership promotion zone as tax increment;
483(viii) for a first home investment zone created under Title 63N, Chapter 3, Part 16,
484First Home Investment Zone Act, an amount equal to the incremental value that is
485no longer provided to a first home investment zone as tax increment; or
486(ix) for a major sporting event venue zone created under Title 63N, Chapter 3, Part
48717, Major Sporting Event Venue Zone Act, an amount equal to the incremental
488value that is no longer provided to the creating entity of a major sporting event
489venue zone as property tax increment.
490      (s) "Project area incremental revenue" means the same as that term is defined in Section
49117C-1-1001.
492      (t) "Property tax allocation" means the same as that term is defined in Section 63H-1-102.
493      (u) "Property tax differential" means the same as that term is defined in Sections
49411-58-102 and 79-6-1104.
495      (v) "Tax increment" means:
496(i) for a project created under Section 17C-1-201.5, the same as that term is defined
497in Section 17C-1-102;
498(ii) for a housing and transit reinvestment zone or convention center reinvestment
499zone created under Title 63N, Chapter 3, Part 6, Housing and Transit
500Reinvestment Zone Act, the same as the term "property tax increment" is defined
501in Section 63N-3-602;
502(iii) for a home ownership promotion zone created under Title 10, Chapter 21, Part 5,
503Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part
5045, Home Ownership Promotion Zone, the same as that term is defined in Section
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4th Sub. (Pumpkin) S.B. 78  03-06 22:54
50510-21-101 or Section 17-80-101;
506(iv) for a first home investment zone created under Title 63N, Chapter 3, Part 16,
507First Home Investment Zone Act, the same as that term is defined in Section
50863N-3-1601; or
509(v) for a major sporting event venue zone created under Title 63N, Chapter 3, Part
51017, Major Sporting Event Venue Zone Act, property tax increment, as that term is
511defined in Section 63N-3-1701.
512   (2) Before June 1 of each year, each county assessor shall deliver to the county auditor and
513the commission the following statements:
514(a) a statement containing the aggregate valuation of all taxable real property a county
515assessor assesses in accordance with Part 3, County Assessment, for each taxing
516entity; and
517(b) a statement containing the taxable value of all personal property a county assessor
518assesses in accordance with Part 3, County Assessment, from the prior year end
519values.
520   (3) The county auditor shall, on or before June 8, transmit to the governing body of each
521taxing entity:
522(a) the statements described in Subsections (2)(a) and (b);
523(b) an estimate of the revenue from personal property;
524(c) the certified tax rate; and
525(d) all forms necessary to submit a tax levy request.
526   (4)(a) Except as otherwise provided in this section, the certified tax rate shall be
527calculated by dividing the ad valorem property tax revenue that a taxing entity
528budgeted for the prior year by the amount calculated under Subsection (4)(b).
529(b) For purposes of Subsection (4)(a), the legislative body of a taxing entity shall
530calculate an amount as follows:
531(i) calculate for the taxing entity the difference between:
532(A) the aggregate taxable value of all property taxed; and
533(B) any adjustments for current year incremental value;
534(ii) after making the calculation required by Subsection (4)(b)(i), calculate an amount
535determined by increasing or decreasing the amount calculated under Subsection
536(4)(b)(i) by the average of the percentage net change in the value of taxable
537property for the equalization period for the three calendar years immediately
538preceding the current calendar year;
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03-06 22:54  4th Sub. (Pumpkin) S.B. 78
539(iii) after making the calculation required by Subsection (4)(b)(ii), calculate the
540product of:
541(A) the amount calculated under Subsection (4)(b)(ii); and
542(B) the percentage of property taxes collected for the five calendar years
543immediately preceding the current calendar year; and
544(iv) after making the calculation required by Subsection (4)(b)(iii), calculate an
545amount determined by:
546(A) multiplying the percentage of property taxes collected for the five calendar
547years immediately preceding the current calendar year by eligible new growth;
548and
549(B) subtracting the amount calculated under Subsection (4)(b)(iv)(A) from the
550amount calculated under Subsection (4)(b)(iii).
551   (5) A certified tax rate for a taxing entity described in this Subsection (5) shall be calculated
552as follows:
553(a) except as provided in Subsection (5)(b) or (c), for a new taxing entity, the certified
554tax rate is zero;
555(b) for a municipality incorporated on or after July 1, 1996, the certified tax rate is:
556(i) in a county of the first, second, or third class, the levy imposed for municipal-type
557services under Title 17, Chapter 78, Part 5, Provision of Municipal-Type Services
558to Unincorporated Areas; and
559(ii) in a county of the fourth, fifth, or sixth class, the levy imposed for general county
560purposes and such other levies imposed solely for the municipal-type services
561identified in Section 17-78-501 and Subsection 17-63-101(23);
562(c) for a community reinvestment agency that received all or a portion of a taxing
563entity's project area incremental revenue in the prior year under Title 17C, Chapter 1,
564Part 10, Agency Taxing Authority, the certified tax rate is calculated as described in
565Subsection (4) except that the commission shall treat the total revenue transferred to
566the community reinvestment agency as ad valorem property tax revenue that the
567taxing entity budgeted for the prior year; and
568(d) for debt service voted on by the public, the certified tax rate is the actual levy
569imposed by that section, except that a certified tax rate for the following levies shall
570be calculated in accordance with Section 59-2-913 and this section:
571(i) a school levy provided for under Section 53F-8-301, 53F-8-302, or 53F-8-303; and
572(ii) a levy to pay for the costs of state legislative mandates or judicial or
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4th Sub. (Pumpkin) S.B. 78  03-06 22:54
573administrative orders under Section 59-2-1602.
574   (6)(a) A taxing entity may impose a judgment levy under Section 59-2-1328 or
57559-2-1330 at a rate that is sufficient to generate only the revenue required to satisfy
576one or more eligible judgments.
577(b) The ad valorem property tax revenue generated by a judgment levy described in
578Subsection (6)(a) may not be considered in establishing a taxing entity's aggregate
579certified tax rate.
580   (7)(a) For the purpose of calculating the certified tax rate, the county auditor shall use:
581(i) the taxable value of real property:
582(A) the county assessor assesses in accordance with Part 3, County Assessment;
583and
584(B) contained on the assessment roll;
585(ii) the year end taxable value of personal property:
586(A) a county assessor assesses in accordance with Part 3, County Assessment; and
587(B) contained on the prior year's assessment roll; and
588(iii) the taxable value of real and personal property the commission assesses in
589accordance with Part 2, Assessment of Property.
590(b) For purposes of Subsection (7)(a), taxable value does not include eligible new
591growth.
592   (8)(a) On or before June 30 of each year, a taxing entity shall adopt a tentative budget.
593(b) If a taxing entity intends to exceed the certified tax rate, the taxing entity shall notify
594the county auditor of:
595(i) the taxing entity's intent to exceed the certified tax rate; and
596(ii) the amount by which the taxing entity proposes to exceed the certified tax rate.
597(c) The county auditor shall notify property owners of any intent to levy a tax rate that
598exceeds the certified tax rate in accordance with Sections 59-2-919 and 59-2-919.1.
599   (9)(a) Subject to Subsection (9)(d), the commission shall provide notice, through
600electronic means on or before July 31, to a taxing entity and the Revenue and
601Taxation Interim Committee if:
602(i) the amount calculated under Subsection (9)(b) is 10% or more of the year end
603taxable value of the real and personal property the commission assesses in
604accordance with Part 2, Assessment of Property, for the previous year, adjusted
605for prior year end incremental value; and
606(ii) the amount calculated under Subsection (9)(c) is 50% or more of the total year
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03-06 22:54  4th Sub. (Pumpkin) S.B. 78
607end taxable value of the real and personal property of a taxpayer the commission
608assesses in accordance with Part 2, Assessment of Property, for the previous year.
609(b) For purposes of Subsection (9)(a)(i), the commission shall calculate an amount by
610subtracting the taxable value of real and personal property the commission assesses
611in accordance with Part 2, Assessment of Property, for the current year, adjusted for
612current year incremental value, from the year end taxable value of the real and
613personal property the commission assesses in accordance with Part 2, Assessment of
614Property, for the previous year, adjusted for prior year end incremental value.
615(c) For purposes of Subsection (9)(a)(ii), the commission shall calculate an amount by
616subtracting the total taxable value of real and personal property of a taxpayer the
617commission assesses in accordance with Part 2, Assessment of Property, for the
618current year, from the total year end taxable value of the real and personal property of
619a taxpayer the commission assesses in accordance with Part 2, Assessment of
620Property, for the previous year.
621(d) The notification under Subsection (9)(a) shall include a list of taxpayers that meet the
622requirement under Subsection (9)(a)(ii).
623Section 3. Section 59-2-1317 is amended to read:
62459-2-1317 (Effective 01/01/27). Tax notice -- Contents of notice -- Procedures
625   and requirements for providing notice.
626   (1) As used in this section, "political subdivision lien" means the same as that term is
627defined in Section 11-60-102.
628   (2) Subject to the other provisions of this section, the county treasurer shall:
629(a) collect the taxes and tax notice charges; and
630(b) provide a notice to each taxpayer that contains the following:
631(i) the kind and value of property assessed to the taxpayer;
632(ii) the street address of the property, if available to the county;
633(iii) that the property may be subject to a detailed review in the next year under
634Section 59-2-303.1;
635(iv) the amount of taxes levied;
636(v) a separate statement of the taxes levied only on a certain kind or class of property
637for a special purpose;
638(vi) instructions for payment of the taxes and tax notice charges applicable to the
639property, including the taxpayer's payment options and collection procedures;
640(vii) any tax notice charges applicable to the property, including:
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4th Sub. (Pumpkin) S.B. 78  03-06 22:54
641(A) if applicable, a political subdivision lien for road damage that a railroad
642company causes, as described in Section 10-7-30;
643(B) if applicable, a political subdivision lien for municipal water distribution, as
644described in Section 10-8-17, or a political subdivision lien for an increase in
645supply from a municipal water distribution, as described in Section 10-8-19;
646(C) if applicable, a political subdivision lien for unpaid abatement fees as
647described in Section 10-11-4;
648(D) if applicable, a political subdivision lien for the unpaid portion of an
649assessment assessed in accordance with Title 11, Chapter 42, Assessment Area
650Act, or Title 11, Chapter 42a, Commercial Property Assessed Clean Energy
651Act, including unpaid costs, charges, and interest as of the date the local entity
652certifies the unpaid amount to the county treasurer;
653(E) if applicable, for a special district in accordance with Section 17B-1-902, a
654political subdivision lien for an unpaid fee, administrative cost, or interest;
655(F) if applicable, a political subdivision lien for an unpaid irrigation district use
656charge as described in Section 17B-2a-506;
657(G) if applicable, a political subdivision lien for a contract assessment under a
658water contract, as described in Section 17B-2a-1007;
659(H) if applicable, a property tax penalty that a public infrastructure district
660imposes, as described in Section 17D-4-304; and
661(I) if applicable, an annual payment to the Military Installation Development
662Authority or an entity designated by the authority in accordance with Section
66363H-1-501;
664(viii) if a county's tax notice includes an assessment area charge, a statement that, due
665to potentially ongoing assessment area charges, costs, penalties, and interest,
666payment of a tax notice charge may not:
667(A) pay off the full amount the property owner owes to the tax notice entity; or
668(B) cause a release of the lien underlying the tax notice charge;
669(ix) if applicable, the annual payment described in Subsection 63H-1-501(4)(a);
670(x) the date the taxes and tax notice charges are due;
671(xi) the street address or website at which the taxes and tax notice charges may be
672paid;
673(xii) the date on which the taxes and tax notice charges are delinquent;
674(xiii) the penalty imposed on delinquent taxes and tax notice charges;
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03-06 22:54  4th Sub. (Pumpkin) S.B. 78
675(xiv) a statement that explains the taxpayer's right to direct allocation of a partial
676payment in accordance with Subsection (9);
677(xv) other information specifically authorized to be included on the notice under this
678chapter;
679(xvi) if applicable, the following information in relation to a county relief levy
680imposed under Section 59-2a-114:
681(A) the rate of the county relief levy; and
682(B) the amount of tax levied;
683[(xvi)] (xvii) other property tax information approved by the commission; and
684[(xvii)] (xviii) if sent in calendar year 2024, 2025, or 2026:
685(A) notice that the taxpayer may request electronic notice as described in
686Subsection 17-71-302(1)(m); and
687(B) instructions describing how to elect to receive a notice as described in
688Subsection 17-71-302(1)(m).
689   (3)(a) Unless expressly allowed under this section or another statutory provision, the
690treasurer may not add an amount to be collected to the property tax notice.
691(b) If the county treasurer adds an amount to be collected to the property tax notice
692under this section or another statutory provision that expressly authorizes the item's
693inclusion on the property tax notice:
694(i) the amount constitutes a tax notice charge; and
695(ii)(A) the tax notice charge has the same priority as property tax; and
696(B) a delinquency of the tax notice charge triggers a tax sale, in accordance with
697Section 59-2-1343.
698   (4) For any property for which property taxes or tax notice charges are delinquent, the
699notice described in Subsection (2) shall state, "Prior taxes or tax notice charges are
700delinquent on this parcel."
701   (5) Except as provided in Subsection (6), the county treasurer shall:
702(a) mail the notice required by this section, postage prepaid; or
703(b) leave the notice required by this section at the taxpayer's residence or usual place of
704business, if known.
705   (6)(a) Subject to the other provisions of this Subsection (6), a county treasurer may, at
706the county treasurer's discretion, provide the notice required by this section by
707electronic mail if a taxpayer makes an election, according to procedures determined
708by the county treasurer, to receive the notice by electronic mail.
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4th Sub. (Pumpkin) S.B. 78  03-06 22:54
709(b) A taxpayer may revoke an election to receive the notice required by this section by
710electronic mail if the taxpayer provides written notice to the treasurer on or before
711October 1.
712(c) A revocation of an election under this section does not relieve a taxpayer of the duty
713to pay a tax or tax notice charge due under this chapter on or before the due date for
714paying the tax or tax notice charge.
715(d) A county treasurer shall provide the notice required by this section using a method
716described in Subsection (5), until a taxpayer makes a new election in accordance with
717this Subsection (6), if:
718(i) the taxpayer revokes an election in accordance with Subsection (6)(b) to receive
719the notice required by this section by electronic mail; or
720(ii) the county treasurer finds that the taxpayer's electronic mail address is invalid.
721(e) A person is considered to be a taxpayer for purposes of this Subsection (6) regardless
722of whether the property that is the subject of the notice required by this section is
723exempt from taxation.
724   (7)(a) The county treasurer shall provide the notice required by this section to a taxpayer
725on or before November 1.
726(b) The county treasurer shall keep on file in the county treasurer's office the information
727set forth in the notice.
728(c) The county treasurer is not required to mail a tax receipt acknowledging payment.
729   (8) This section does not apply to property taxed under Section 59-2-1302 or 59-2-1307.
730   (9)(a) A taxpayer who pays less than the full amount due on the taxpayer's property tax
731notice may, on a form provided by the county treasurer, direct how the county
732treasurer allocates the partial payment between:
733(i) the total amount due for property tax;
734(ii) the amount due for assessments, past due special district fees, and other tax notice
735charges; and
736(iii) any other amounts due on the property tax notice.
737(b) The county treasurer shall comply with a direction submitted to the county treasurer
738in accordance with Subsection (9)(a).
739(c) The provisions of this Subsection (9) do not:
740(i) affect the right or ability of a local entity to pursue any available remedy for
741non-payment of any item listed on a taxpayer's property tax notice; or
742(ii) toll or otherwise change any time period related to a remedy described in
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03-06 22:54  4th Sub. (Pumpkin) S.B. 78
743Subsection (9)(c)(i).
744Section 4. Section 59-2-1365 is amended to read:
74559-2-1365 (Effective 01/01/27). Payment to taxing entities by county treasurer --
746   Investment of proceeds -- Transfer and receipt of money between taxing entities.
747   (1) Except as provided in Subsections (3) and (4), the county treasurer shall pay to the
748treasurer of each taxing entity and each tax notice charge entity in the county on or
749before the tenth day of each month:
750(a) all money that the county treasurer received during the preceding month that is due
751to the entity; and
752(b) each entity's proportionate share of money the county treasurer received during the
753preceding month for:
754(i) delinquent taxes and tax notice charges;
755(ii) interest;
756(iii) penalties; and
757(iv) costs on all tax sales and redemptions.
758   (2) Except as provided in Subsections (3) and (4), the county treasurer shall:
759(a) adopt an appropriate procedure to account for the transfer and receipt of money
760between taxing entities and tax notice charge entities;
761(b) make a final annual settlement on March 31 with each taxing entity and tax notice
762charge entity, including providing the entity a written statement for the most recent
763calendar year of the amount of:
764(i) total taxes and tax notice charges charged;
765(ii) current taxes and tax notice charges collected;
766(iii) treasurer's relief;
767(iv) redemptions;
768(v) penalties;
769(vi) interest;
770(vii) in lieu fee collections on motor vehicles;[ and]
771(viii) the forfeited revenue amount, as defined in Section 59-2a-101; and
772[(viii)] (ix) miscellaneous collections;
773(c) invest the money it receives under Subsection (1); and
774(d) pay annually to each taxing entity and tax notice charge entity in the county the
775interest earned on the invested money under Subsection (2)(c):
776(i) on or before March 31; and
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4th Sub. (Pumpkin) S.B. 78  03-06 22:54
777(ii) apportioned according to the proportion that the:
778(A) taxing entity's tax receipts bear to the total tax receipts received by the county
779treasurer; and
780(B) tax notice charge entity's tax notice charge receipts bear to the total tax notice
781charge receipts that the county treasurer receives.
782   (3) Notwithstanding Subsections (1) and (2), a county may:
783(a) negotiate with a taxing entity or tax notice charge entity a procedure other than the
784procedure provided in Subsection (2)(a) to account for the transfer and receipt of
785money between the county and the taxing entity or tax notice charge entity; and
786(b) establish a date other than the tenth day of each month for the county treasurer to
787make payments required under Subsection (1).
788   (4) This section does not invalidate an existing contract between a county and a taxing
789entity or tax notice charge entity relating to the apportionment and payment of money or
790interest.
791Section 5. Section 59-2-1601 is amended to read:
79259-2-1601 (Effective 01/01/27). Definitions.
793      As used in this part:
794   (1) "County additional property tax" means the property tax levy described in Subsection
79559-2-1602(4).
796   (2) "Fund" means the Property Tax Valuation Fund created in Section 59-2-1602.
797   (3) "Impacted taxing entity" means the same as that term is defined in Section 59-2a-101.
798   [(3)] (4) "Multicounty Appraisal Trust" means the Multicounty Appraisal Trust created by
799an agreement:
800(a) entered into by all of the counties in the state; and
801(b) authorized by Title 11, Chapter 13, Interlocal Cooperation Act.
802   [(4)] (5) "Multicounty assessing and collecting levy" means a property tax levied in
803accordance with Subsection 59-2-1602(2).
804   [(5)] (6)(a) "Property valuation service" means any service or technology that promotes
805uniform assessment levels for the valuation of personal property and real property in
806accordance with Part 3, County Assessment.
807(b) "Property valuation service" includes statewide aerial imagery, change detection,
808sketch validation, exception analysis, commercial valuation modeling, residential
809valuation modeling, automated valuation modeling, and equity analysis.
810   [(6)] (7) "Statewide property tax system" means a computer assisted system for mass
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03-06 22:54  4th Sub. (Pumpkin) S.B. 78
811appraisal, equalization, collection, distribution, and administration related to property
812tax, created by the Multicounty Appraisal Trust in accordance with Section 59-2-1606.
813   The following section is affected by a coordination clause at the end of this bill.
814Section 6. Section 59-2-1602 is amended to read:
81559-2-1602 (Effective 01/01/27). Property Tax Valuation Fund -- Statewide levy --
816   Additional county levy.
817   (1)(a) There is created a custodial fund known as the "Property Tax Valuation Fund."
818(b) The fund consists of:
819(i) deposits made and penalties received under Subsection (3);[ and]
820(ii) interest on money deposited into the fund[.] ; and
821(iii) appropriations from the Legislature.
822(c) Deposits, penalties, and interest described in Subsection (1)(b) shall be disbursed and
823used as provided in Section 59-2-1603 and Subsection (5).
824   (2)(a) Each county shall annually impose a multicounty assessing and collecting levy as
825provided in this Subsection (2).
826(b) The tax rate of the multicounty assessing and collecting levy is the certified revenue
827levy rounded up to the sixth decimal place.
828(c) The state treasurer shall allocate all revenue collected from the multicounty assessing
829and collecting levy to the Multicounty Appraisal Trust.
830   (3)(a) The multicounty assessing and collecting levy imposed under Subsection (2) shall
831be separately stated on the tax notice as a multicounty assessing and collecting levy.
832(b) The multicounty assessing and collecting levy is:
833(i) exempt from Sections 17C-1-403 through 17C-1-406;
834(ii) in addition to and exempt from the maximum levies allowable under Section
83559-2-908; and
836(iii) exempt from the notice and public hearing requirements of Section 59-2-919.
837(c)(i) Each county shall transmit quarterly to the state treasurer the revenue collected
838from the multicounty assessing and collecting levy.
839(ii) The revenue transmitted under Subsection (3)(c)(i) shall be transmitted no later
840than the tenth day of the month following the end of the quarter in which the
841revenue is collected.
842(iii) If revenue transmitted under Subsection (3)(c)(i) is transmitted after the tenth
843day of the month following the end of the quarter in which the revenue is
844collected, the county shall pay an interest penalty at the rate of 10% each year
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4th Sub. (Pumpkin) S.B. 78  03-06 22:54
845until the revenue is transmitted.
846(d) The state treasurer shall allocate the penalties received under this Subsection (3) in
847the same manner as revenue is allocated under Subsection (2)(c).
848   (4)(a) A county may levy a county additional property tax in accordance with this
849Subsection (4).
850(b) The county additional property tax:
851(i) shall be separately stated on the tax notice as a county assessing and collecting
852levy;
853(ii) may not be incorporated into the rate of any other levy;
854(iii) is exempt from Sections 17C-1-403 through 17C-1-406; and
855(iv) is in addition to and exempt from the maximum levies allowable under Section
85659-2-908.
857(c) Revenue collected from the county additional property tax shall be used to:
858(i) promote the accurate valuation and uniform assessment levels of property as
859required by Section 59-2-103;
860(ii) promote the efficient administration of the property tax system, including the
861costs of assessment, collection, and distribution of property taxes;
862(iii) fund state mandated actions to meet legislative mandates or judicial or
863administrative orders that relate to promoting:
864(A) the accurate valuation of property; and
865(B) the establishment and maintenance of uniform assessment levels within and
866among counties; and
867(iv) establish reappraisal programs that:
868(A) are adopted by a resolution or ordinance of the county legislative body; and
869(B) conform to rules the commission makes in accordance with Title 63G,
870Chapter 3, Utah Administrative Rulemaking Act.
871   (5)(a) Subject to appropriation, the Multicounty Appraisal Trust may use money in the
872fund to:
873(i) make loans to counties to pay the costs to the county and impacted taxing entities
874from the county's granting of deferrals under Chapter 2a, Part 9, Nondiscretionary
875Deferral for Eligible Owners; and
876(ii) pay the Multicounty Appraisal Trust's administrative costs in making loans under
877this Subsection (5).
878(b) A county or impacted taxing entity that receives loan proceeds under this Subsection
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03-06 22:54  4th Sub. (Pumpkin) S.B. 78
879(5), either directly or indirectly, may not increase the county's or impacted taxing
880entity's certified tax rate as a result of receiving less property tax revenue from the
881county's granting of deferrals under Chapter 2a, Part 9, Nondiscretionary Deferral for
882Eligible Owners.
883(c) On or before October 1 of each year, the Multicounty Appraisal Trust shall submit an
884electronic report to the Revenue and Taxation Interim Committee that contains a
885summary of the Multicounty Appraisal Trust's use of revenue under this Subsection
886(5) during the current calendar year.
887Section 7. Section 59-2a-101 is amended to read:
88859-2a-101 (Effective 01/01/27). Definitions.
889      As used in this chapter:
890   (1) "Active component of the United States Armed Forces" means the same as that term is
891defined in Section 59-10-1027.
892   (2) "Active duty claimant" means a member of an active component of the United States
893Armed Forces or a reserve component of the United States Armed Forces who:
894(a) performed qualifying active duty military service; and
895(b) applies for an exemption described in Part 6, Active Duty Armed Forces Exemption.
896   (3) "Adjusted property tax amount" means the amount of property taxes, from the current
897year property tax amount, that an eligible owner is required to pay for a calendar year in
898which the eligible owner receives a deferral under Part 9, Nondiscretionary Deferral for
899Eligible Owners.
900   [(3)] (4) "Adjusted taxable value limit" means:
901(a) for the calendar year that begins on January 1, 2023, $479,504; or
902(b) for each calendar year after the calendar year that begins on January 1, 2023, the
903amount of the adjusted taxable value limit for the previous year plus an amount
904calculated by multiplying the amount of the adjusted taxable value limit for the
905previous year by the actual percent change in the consumer price index during the
906previous calendar year.
907   (5) "Base year property tax amount" means:
908(a) for a calendar year in which an eligible owner did not receive a deferral for the
909preceding calendar year under Part 9, Nondiscretionary Deferral for Eligible Owners,
910the amount of property taxes levied on the eligible owner's primary residence for the
911preceding calendar year; and
912(b) for a calendar year in which an eligible owner received a deferral for the preceding
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913calendar year under Part 9, Nondiscretionary Deferral for Eligible Owners, the
914amount of property taxes levied on the eligible owner's primary residence for the
915calendar year immediately preceding the calendar year in which the eligible owner
916first received the deferral.
917   [(4)] (6) "Claim" means:
918      [(a) a claim for tax abatement described in Subsection (21)(a) or a credit under Part 2,
919Renter's Credit, or Part 3, Homeowner's Credit;]
920      [(b)] (a) an exemption under Part 5, Veteran Armed Forces Exemption, or Part 6, Active
921Duty Armed Forces Exemption; or
922      [(c)] (b) an application for[ an abatement under Part 4, Abatement for Indigent
923Individuals, or] a deferral under [Part 7, Discretionary Deferral, Part 8,
924Nondiscretionary Deferral for Property with Qualifying Increase, or] Part 9,
925Nondiscretionary Deferral for [Elderly Property] Eligible Owners.
926   [(5)(a) "Claimant" means a homeowner or renter who:]
927[(i) files a claim under Part 2, Renter's Credit, or Part 3, Homeowner's Credit, for a
928residence;]
929[(ii) is domiciled in this state for the entire calendar year for which a claim for relief
930is filed; and]
931[(iii) on or before December 31 of the year for which a claim for relief is filed, is:]
932[(A) 66 years old or older if the individual was born on or before December 31,
9331959; or]
934[(B) 67 years old or older if the individual was born on or after January 1, 1960.]
935      [(b) Notwithstanding Subsection (5)(a), "claimant" includes a surviving spouse:]
936[(i) regardless of:]
937[(A) the age of the surviving spouse; or]
938[(B) the age of the deceased spouse at the time of death;]
939[(ii) if the surviving spouse meets: ]
940[(A) the requirements described in Subsections (5)(a)(i) and (5)(a)(ii); and]
941[(B) the income requirements described in Part 2, Renter's Credit, if the surviving
942spouse is filing a claim for a renter's credit, or Part 3, Homeowner's Credit, if
943the surviving spouse is filing a claim for a homeowner's credit;]
944[(iii) if the surviving spouse is part of the same household of the deceased spouse at
945the time of death of the deceased spouse; and]
946[(iv) if the surviving spouse is unmarried at the time the surviving spouse files the
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03-06 22:54  4th Sub. (Pumpkin) S.B. 78
947claim.]
948[(c) If two or more individuals of a household are able to meet the qualifications for a
949claimant, the individuals may determine among them as to who the claimant shall be,
950but if the individuals are unable to agree, the matter shall be referred to the county
951legislative body for a determination of the claimant of an owned residence and to the
952commission for a determination of the claimant of a rented residence.]
953   [(6)] (7) "Consumer price index" means[:]
954[(a) for Part 2, Renter's Credit, and Part 3, Homeowner's Credit,] the Consumer Price
955Index - All Urban Consumers, Housing United States Cities Average, published by
956the Bureau of Labor Statistics of the United States Department of Labor[; and] .
957[(b) for the other parts of this chapter, the same as that term is described in Section
9581(f)(4), Internal Revenue Code, and defined in Section 1(f)(5), Internal Revenue
959Code.]
960   (8) "County relief levy" means a property tax levied in accordance with Section 59-2a-114.
961   (9) "County relief program" means a discretionary county property tax relief program
962established in accordance with Sections 59-2a-112 and 59-2a-113.
963   [(7)] (10) "Deceased veteran with a disability" means a deceased individual who was a
964veteran with a disability at the time the individual died.
965   [(8)] (11) "Deferral" means a postponement of a tax due date or a tax notice charge granted
966in accordance with Section [59-2a-701, 59-2a-801, or ]59-2a-901.
967   [(9)] (12) "Eligible owner" means an owner of an attached or a detached single-family
968residence:
969(a)(i) who is [75] 65 years old or older on or before December 31 of the year in which
970the individual applies for a deferral under Part 9, Nondiscretionary Deferral for [
971Elderly Property] Eligible Owners;
972(ii) who uses the residence as the owner's primary residence as of January 1 of the
973calendar year for which the owner applies for a deferral under Part 9,
974Nondiscretionary Deferral for Eligible Owners;
975[(ii)] (iii) whose household income does not exceed [200% of the maximum
976household income certified to a homeowner's credit described in Section
97759-2a-305] $75,000; and
978[(iii)] (iv) whose household liquid resources do not exceed [20] 40 times the amount of
979property taxes levied on the owner's residence for the preceding calendar year; or
980(b) that is a trust described in Section 59-2a-109 if the grantor of the trust is an
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981individual described in Subsection [(9)(a)] (12)(a).
982   [(10)] (13) "Eligible property" means property owned by a veteran claimant that is:
983(a) the veteran claimant's primary residence, including a residence that the veteran
984claimant does not reside in because the veteran claimant is admitted as an inpatient at
985a health care facility as defined in Section 26B-4-501; or
986(b) tangible personal property that:
987(i) is held exclusively for personal use; and
988(ii) is not used in a trade or business.
989   [(11)(a) "Gross rent" means rent actually paid in cash or the cash equivalent solely for
990the right of occupancy, at arm's length, of a residence, exclusive of charges for any
991utilities, services, furniture, furnishings, or personal appliances furnished by the
992landlord as a part of the rental agreement.]
993[(b) If a claimant occupies two or more residences in the year, "gross rent" means the
994total rent paid for the residences during the one-year period for which the renter files
995a claim under this part.]
996   [(12)(a) "Homeowner" means:]
997[(i) an individual whose name is listed on the deed of a residence; or]
998[(ii) if a residence is owned in a qualifying trust, an individual who is a grantor,
999trustor, or settlor or holds another similar role in the trust.]
1000  [(b) "Homeowner" does not include:]
1001  [(i) if a residence is owned by any type of entity other than a qualifying trust, an
1002  individual who holds an ownership interest in that entity; or]
1003  [(ii) an individual who is listed on a deed of a residence along with an entity other
1004  than a qualifying trust.]
1005     [(13) "Homeowner's credit" means a credit against a claimant's property tax liability.]
1006     (14) "Forfeited revenue amount" means the total amount of the decrease in budgeted
1007  property tax revenue in a calendar year for all impacted taxing entities within a county
1008  resulting from the county's provision of property tax relief through a county relief
1009  program.
1010     [(14)] (15) "Household" means the association of individuals who live in the same dwelling,
1011  sharing the dwelling's furnishings, facilities, accommodations, and expenses.
1012     [(15)] (16)(a) "Household income" means all income received by all members of a
1013  claimant's household in:
1014  (i) for a claimant who owns a residence, the calendar year preceding the calendar
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 03-06 22:54  4th Sub. (Pumpkin) S.B. 78
1015  year in which property taxes are due; or
1016  (ii) for a claimant who rents a residence, the year for which a claim is filed.
1017  (b) "Household income" does not include income received by a member of a claimant's
1018  household who is:
1019  (i) under 18 years old; or
1020  (ii) a parent or a grandparent, through blood, marriage, or adoption, of the claimant or
1021  the claimant's spouse.
1022     [(16)] (17) "Household liquid resources" means the following resources that are not
1023  included in an individual's household income and held by one or more members of the
1024  individual's household:
1025  (a) cash on hand;
1026  (b) money in a checking or savings account;
1027  (c) savings certificates; and
1028  (d) stocks or bonds.
1029     [(17)] (18) "Income" means the sum of:
1030  (a) federal adjusted gross income as defined in Section 62, Internal Revenue Code; and
1031  (b) nontaxable income.
1032     [(18) "Indigent individual" means a poor individual as described in Utah Constitution,
1033  Article XIII, Section 3, Subsection (4), who:]
1034  [(a)(i) is 65 years old or older; or]
1035  [(ii) is less than 65 years old and:]
1036  [(A) the county finds that extreme hardship would prevail on the individual if the
1037  county does not defer or abate the individual's taxes; or]
1038  [(B) the individual has a disability;]
1039  [(b) has a total household income of less than the maximum household income certified
1040  to a homeowner's credit described in Section 59-2a-305;]
1041  [(c) resides for at least 10 months of the year in the residence that would be subject to
1042  the requested abatement; and]
1043  [(d) cannot pay the tax assessed on the individual's residence when the tax becomes due.]
1044     (19) "Impacted taxing entity" means any taxing entity within a county that receives a
1045  decrease in budgeted property tax revenue in a calendar year as a result of the county's
1046  provision of property tax relief.
1047     [(19)] (20) "Military entity" means:
1048  (a) the United States Department of Veterans Affairs;
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 4th Sub. (Pumpkin) S.B. 78  03-06 22:54
1049        (b) an active component of the United States Armed Forces; or
1050        (c) a reserve component of the United States Armed Forces.
1051     [(20)] (21)(a) "Nontaxable income" means amounts excluded from adjusted gross income
1052        under the Internal Revenue Code, including:
1053  (i) capital gains;
1054  (ii) loss carry forwards claimed during the taxable year in which a claimant files for
1055  relief under this chapter;
1056  (iii) depreciation claimed [pursuant to] in accordance with the Internal Revenue Code
1057  by a claimant on the residence for which the claimant files for relief under this
1058  chapter;
1059  (iv) support money received;
1060  (v) nontaxable strike benefits;
1061  (vi) the gross amount of a pension or annuity, including benefits under the Railroad
1062  Retirement Act of 1974, 45 U.S.C. Sec. 231 et seq., and veterans disability
1063  pensions;
1064  (vii) except for payments described in Subsection [(20)(b)(vi)] (21)(b)(vi), payments
1065  received under the Social Security Act;
1066  (viii) state unemployment insurance amounts;
1067  (ix) nontaxable interest received from any source;
1068  (x) workers' compensation;
1069  (xi) the gross amount of "loss of time" insurance; and
1070  (xii) voluntary contributions to a tax-deferred retirement plan.
1071        (b) "Nontaxable income" does not include:
1072  (i) public assistance;
1073  (ii) aid, assistance, or contributions from a tax-exempt nongovernmental source;
1074  (iii) surplus foods;
1075  (iv) relief in kind supplied by a public or private agency;
1076  (v) relief provided under this chapter;
1077  (vi) Social Security Disability Income payments received under the Social Security
1078  Act;
1079  (vii) federal tax refunds;
1080  (viii) federal child tax credits received under 26 U.S.C. Sec. 24;
1081  (ix) federal earned income tax credits received under 26 U.S.C. Sec. 32;
1082  (x) payments received under a reverse mortgage;
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 03-06 22:54  4th Sub. (Pumpkin) S.B. 78
1083  (xi) payments or reimbursements to senior program volunteers under 42 U.S.C. Sec.
1084  5058; or
1085  (xii) gifts or bequests.
1086     [(21)(a) "Property taxes accrued" means property taxes, exclusive of special
1087  assessments, delinquent interest, and charges for service, levied on 35% of the fair
1088  market value, as reflected on the assessment roll, of a claimant's residence in this
1089  state.]
1090  [(b) For a mobile home, "property taxes accrued" includes taxes imposed on both the
1091  land upon which the home is situated and on the structure of the home itself, whether
1092  classified as real property or personal property taxes.]
1093  [(c) The relief described in Subsection (21)(a) constitutes:]
1094     [(i) a tax abatement for the poor in accordance with Utah Constitution, Article XIII,
1095  Section 3; and]
1096  [(ii) the residential exemption provided for in Section 59-2-103.]
1097  [(d) For purposes of this Subsection (21), property taxes accrued are levied on the lien
1098  date.]
1099  [(e) When a household owns and occupies two or more different residences in this state
1100  in the same calendar year, and neither residence is acquired or sold during the
1101  calendar year for which relief is claimed under this part, property taxes accrued shall
1102  relate only to the residence occupied on the lien date by the household as the
1103  household's principal place of residence.]
1104  [(f)(i) If a residence is an integral part of a large unit such as a farm or a
1105  multipurpose or multidwelling building, property taxes accrued shall be calculated
1106  on the percentage that the value of the residence is of the total value of the unit.]
1107  [(ii) For purposes of this Subsection (21)(f), "unit" refers to the parcel of property
1108  covered by a single tax statement of which the residence is a part.]
1109     (22) "Property taxes due" means:
1110  [(a) for a claimant:]
1111  [(i) the taxes due for which the county or the commission grants a tax abatement for
1112  the poor described in Subsection (21) or a credit; and]
1113  [(ii) for the calendar year for which the tax abatement for the poor or credit is granted;]
1114  [(b) for an indigent individual:]
1115  [(i) the taxes due for which a county granted an abatement under Section 59-2a-401;
1116  and]
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  4th Sub. (Pumpkin) S.B. 78  03-06 22:54
 1117  [(ii) for the calendar year for which the county grants the abatement;]
 1118  [(c)] (a) for an active duty claimant:
 1119  (i) the taxes due for which the county or the commission grants an exemption; and
 1120  (ii) for the calendar year for which the exemption is granted; or
 1121  [(d)] (b) for a veteran claimant:
 1122  [(i)]
 1123  [(A)] (i) Ĥ→ (A) ←Ĥ the taxes due for which the county or the commission
1123a  grants an exemption;
 1124  and
 1125  [(B) Ĥ→ (ii)] (B) ←Ĥ for the calendar year for which the exemption is granted[
1125a  ; and Ĥ→ .] ; and
1125b  (ii) a uniform fee on tangible personal property described in Section 59-2-405 that
1125c  is:owned by the veteran claimant; andassessed for the calendar year for which the
1125d  county grants an exemption. ←Ĥ
 1126  [(ii) a uniform fee on tangible personal property described in Section 59-2-405 that is:]
 1127  [(A) owned by the veteran claimant; and]
 1128  [(B) assessed for the calendar year for which the county grants an exemption.]
 1129     (23) "Property taxes paid" means an amount equal to the sum of:
 1130  (a) the amount of property taxes[, and for a veteran claimant, uniform fee,] Ĥ→ , and for a
1130a  veteran claimant, uniform fee, ←Ĥ paid for the
 1131  taxable year for which the individual applied for relief described in this chapter; and
 1132  (b) the amount of the relief the county grants under this chapter.
 1133     [(24) "Public assistance" means:]
 1134  [(a) medical assistance provided under Title 26B, Chapter 3, Health Care -
 1135  Administration and Assistance;]
 1136  [(b) SNAP benefits as defined in Section 35A-1-102;]
 1137  [(c) services or benefits provided under Title 35A, Chapter 3, Employment Support Act;
 1138  and]
 1139  [(d) foster care maintenance payments provided from the General Fund or under Title
 1140  IV-E of the Social Security Act.]
 1141     [(25)] (24) "Qualifying active duty military service" means at least 200 days, regardless of
 1142  whether consecutive, in any continuous 365-day period of active duty military service
 1143  outside the state in an active component of the United States Armed Forces or a reserve
 1144  component of the United States Armed Forces, if the days of active duty military service:
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 03-06 22:54  4th Sub. (Pumpkin) S.B. 78
1145  (a) were completed in the year before an individual applies for an exemption described
1146  in Section 59-2a-601; and
1147  (b) have not previously been counted as qualifying active duty military service for
1148  purposes of qualifying for an exemption described in Section 59-2a-601 or applying
1149  for the exemption as described in Section 59-2a-602.
1150     [(26)] (25) "Qualifying disabled veteran claimant" means a veteran claimant who has a
1151  100% service-connected disability rating by the Veterans Benefits Administration that is
1152  permanent and total.
1153     [(27) "Qualifying increase" means a valuation that is equal to or more than 150% higher
1154  than the previous year's valuation for property that:]
1155  [(a) is county assessed; and]
1156  [(b) on or after January 1 of the previous year and before January 1 of the current year
1157  has not had:]
1158  [(i) a physical improvement if the fair market value of the physical improvement
1159  increases enough to result in the valuation increase solely as a result of the
1160  physical improvement;]
1161  [(ii) a zoning change if the fair market value of the real property increases enough to
1162  result in the valuation increase solely as a result of the zoning change; or]
1163  [(iii) a change in the legal description of the real property, if the fair market value of
1164  the real property increases enough to result in the valuation increase solely as a
1165  result of the change in the legal description of the real property.]
1166     [(28) "Qualifying trust" means a trust holding title to real or tangible personal property for
1167  which an individual:]
1168  [(a) makes a claim under this part;]
1169  [(b) proves to the satisfaction of the county that title to the portion of the trust will revest
1170  in the individual upon the exercise of a power:]
1171  [(i) by:]
1172  [(A) the individual as grantor, trustor, settlor, or in another similar role of the trust;]
1173  [(B) a nonadverse party; or]
1174  [(C) both the individual and a nonadverse party; and]
1175  [(ii) regardless of whether the power is a power:]
1176  [(A) to revoke;]
1177  [(B) to terminate;]
1178  [(C) to alter;]
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 4th Sub. (Pumpkin) S.B. 78  03-06 22:54
1179  [(D) to amend; or]
1180  [(E) to appoint; and]
1181  [(c) is obligated to pay the taxes on that portion of the trust property beginning January 1
1182  of the year the individual makes the claim.]
1183     [(29) "Relative" means a spouse, child, parent, grandparent, grandchild, brother, sister,
1184  parent-in-law, brother-in-law, sister-in-law, nephew, niece, aunt, uncle, first cousin, or a
1185  spouse of any of these individuals.]
1186     [(30) "Rental assistance payment" means any payment that:]
1187  [(a) is made by a:]
1188  [(i) governmental entity;]
1189  [(ii) charitable organization; or]
1190  [(iii) religious organization; and]
1191  [(b) is specifically designated for the payment of rent of a claimant:]
1192  [(i) for the calendar year for which the claimant seeks a renter's credit under this part;
1193  and]
1194  [(ii) regardless of whether the payment is made to the claimant or the landlord.]
1195     [(31)] (26) "Reserve component of the United States Armed Forces" means the same as that
1196  term is defined in Section 59-10-1027.
1197     [(32)] (27)(a)(i) "Residence" means a dwelling in this state, whether owned or rented,
1198  and so much of the land surrounding the dwelling, not exceeding one acre, as is
1199  reasonably necessary for use of the dwelling as a home.
1200  (ii) "Residence" includes a dwelling that is:
1201  (A) a part of a multidwelling or multipurpose building and a part of the land upon
1202  which the multidwelling or multipurpose building is built; and
1203  (B) a mobile home, manufactured home, or houseboat.
1204  (b) "Residence" does not include personal property such as furniture, furnishings, or
1205  appliances.
1206  (c) For purposes of this Subsection [(32)] (27), "owned" includes a vendee in possession
1207  under a land contract or one or more joint tenants or tenants in common.
1208     [(33)] (28) "Statement of disability" means a document:
1209  (a) issued by a military entity; and
1210  (b) that lists the percentage of disability for the veteran with a disability or deceased
1211  veteran with a disability.
1212     [(34)] (29) "Tax notice charge" means the same as that term is defined in Section
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 03-06 22:54  4th Sub. (Pumpkin) S.B. 78
1213  59-2-1301.5.
1214     [(35)] (30) "Veteran claimant" means one of the following individuals who applies for an
1215  exemption described in Section 59-2a-501:
1216  (a) a veteran with a disability;
1217  (b) the unmarried surviving spouse of:
1218  (i) a deceased veteran with a disability; or
1219  (ii) a veteran who was killed in action or died in the line of duty; or
1220  (c) a minor orphan of:
1221  (i) a deceased veteran with a disability; or
1222  (ii) a veteran who was killed in action or died in the line of duty.
1223     [(36)] (31) "Veteran who was killed in action or died in the line of duty" means an
1224  individual who was killed in action or died in the line of duty in an active component of
1225  the United States Armed Forces or a reserve component of the United States Armed
1226  Forces, regardless of whether that individual had a disability at the time that individual
1227  was killed in action or died in the line of duty.
1228     [(37)] (32) "Veteran with a disability" means an individual with a disability who, during
1229  military training or a military conflict, acquired a disability in the line of duty in an
1230  active component of the United States Armed Forces or a reserve component of the
1231  United States Armed Forces, as determined by a military entity.
1232  Section 8. Section 59-2a-102 is amended to read:
1233  59-2a-102 (Effective 01/01/27). Right to file claim -- Death of claimant.
1234     (1)(a) The right to file a claim under this chapter is personal to the individual eligible to
1235  file the claim.
1236  (b) The right to file a claim does not survive the death of the individual eligible to file
1237  the claim.
1238  (c) The right to file a claim may be exercised on behalf of an individual eligible to file
1239  the claim by:
1240  (i) a legal guardian; or
1241  (ii) an attorney-in-fact.
1242     (2)(a) If an individual dies after having filed a timely claim, the county or the
1243  commission shall disburse the amount of the claim to another member of the
1244  household as determined by the commission by rule.
1245  (b) If the individual described in Subsection (2)(a) was the only member of the
1246  household, the county or the commission may pay the claim to the executor or
  - 37 -
 4th Sub. (Pumpkin) S.B. 78  03-06 22:54
1247  administrator, except that if neither an executor or administrator is appointed and
1248  qualified within two years of the filing of the claim, the amount of the claim escheats
1249  to the state.
1250     (3) If the individual is the grantor, trustor, or settlor of or holds another similar role in a
1251  qualifying trust and the individual meets the requirements of one or more parts of this
1252  chapter, the individual may claim the portion of the credit and be treated as the owner of
1253  that portion of the property held in trust.
1254     [(4) The relief described in Subsection 59-2a-101(21)(a) is in addition to any other
1255  exemption or reduction for which a homeowner may be eligible, including the
1256  homeowner's credit provided for in Section 59-2a-305.]
1257  Section 9. Section 59-2a-108 is amended to read:
1258  59-2a-108 (Effective 01/01/27). Extension of time for filing application --
1259     Rulemaking authority -- County authority to make refunds.
1260     (1)(a) The commission or a county may extend the time for filing an application until
1261  December 31 of the year the application is required to be filed if, subject to any rules
1262  made by the commission under Subsection (1)(b), the commission or county finds
1263  that good cause exists to extend the deadline.
1264  (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1265  commission may make rules to establish the circumstances under which the
1266  commission or a county may, for good cause, extend the deadline for filing an
1267  application under Subsection (1)(a).
1268     (2) A county granting an [abatement described in Subsection 59-2a-101(21) or to an
1269  indigent individual, a homeowner's credit, or an ]exemption described in Part 5, Veteran
1270  Armed Forces Exemption, or Part 6, Active Duty Armed Forces Exemption, shall refund
1271  to the recipient of the [abatement, homeowner's credit, or ]exemption an amount equal to
1272  the amount by which the property taxes paid exceed the property taxes due, if that
1273  amount is $1 or more.
1274  Section 10. Section 59-2a-109 is amended to read:
1275  59-2a-109 (Effective 01/01/27). Treatment of trusts.
1276  If an applicant for a [homeowner's credit, a deferral, or an abatement] deferral under Part
1277     9, Nondiscretionary Deferral for Eligible Owners, is the grantor of a trust holding title to real [
1278     or tangible personal ]property for which [a homeowner's credit, a deferral, or an abatement] a
1279     deferral is claimed, a county may allow the applicant to claim a portion of the [homeowner's
1280     credit, deferral, or abatement] deferral and be treated as the owner of that portion of the
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 03-06 22:54  4th Sub. (Pumpkin) S.B. 78
1281     property held in trust, if the applicant proves to the satisfaction of the county that:
1282     (1) title to the portion of the trust will revest in the applicant upon the exercise of a power
1283  by:
1284  (a) the claimant as grantor of the trust;
1285  (b) a nonadverse party; or
1286  (c) both the claimant and a nonadverse party;
1287     (2) title will revest as described in Subsection (1), regardless of whether the power
1288  described in Subsection (1) is a power to revoke, terminate, alter, amend, or appoint;
1289     (3) the applicant is obligated to pay the taxes on that portion of the trust property beginning
1290  January 1 of the year the claimant claims the [homeowner's credit, deferral, or abatement]
1291  deferral; and
1292     (4) the claimant satisfies the requirements described in this chapter for [homeowner's credit,
1293  deferral, or abatement] deferral.
1294  Section 11. Section 59-2a-112 is enacted to read:
1295  59-2a-112 (Effective 01/01/27). County authority to establish county relief
1296     program -- Requirements -- Appeal.
1297     (1) For a calendar year beginning on or after January 1, 2027, a county may, at the county's
1298  discretion, implement a county relief program to provide property tax relief in the form
1299  of a tax abatement for the poor, as authorized under Utah Constitution, Article XIII,
1300  Section 3, Subsection (4), if:
1301  (a) the county relief program meets the requirements of Subsection (2);
1302  (b) in the calendar year immediately preceding the calendar year in which the county
1303  first implements the county relief program, the county, in accordance with Section
1304  59-2a-113:
1305  (i) advertises the county's intention to consider the county relief program;
1306  (ii) conducts a public hearing to consider the county relief program; and
1307  (iii) approves the county relief program by ordinance;
1308  (c) for each calendar year after the first calendar year in which the county implements
1309  the county relief program, the county, in accordance with Section 59-2a-114:
1310  (i) imposes a county relief levy; and
1311  (ii) proportionately distributes the revenue collected from the county relief levy to
1312  each impacted taxing entity; and
1313  (d) the county complies with all other requirements under this chapter.
1314     (2)(a) The relief a county provides through a county relief program may only be
  - 39 -
 4th Sub. (Pumpkin) S.B. 78  03-06 22:54
1315  provided:
1316  (i) to an individual whose total household income is equal to or less than $45,000,
1317  subject to adjustment under Subsection (2)(b);
1318  (ii) in relation to a claimant's primary residence;
1319  (iii) for residential property not exceeding one acre of land;
1320  (iv) to an individual whose household liquid resources do not exceed 40 times the
1321  amount of property taxes levied on the residence for the preceding calendar year;
1322  and
1323  (v) for not more than 50% of the total tax levied for the individual for the current year.
1324  (b) For a calendar year beginning on or after January 1, 2028, the commission shall
1325  increase or decrease the household income eligibility amount under Subsection
1326  (2)(a)(i) by a percentage equal to the percentage difference between the consumer
1327  price index for the preceding calendar year and the consumer price index for calendar
1328  year 2026.
1329     (3) The requirements of this section, Section 59-2a-113, and Section 59-2a-114 do not
1330  apply to:
1331  (a) an exemption under Part 5, Veteran Armed Forces Exemption, or Part 6, Active Duty
1332  Armed Forces Exemption; or
1333  (b) a deferral under Part 9, Nondiscretionary Deferral for Eligible Owners.
1334     (4)(a) Notwithstanding Section 59-2a-106, an individual who is aggrieved by a denial in
1335  whole or in part of relief claimed under a county relief program may appeal the
1336  denial to the county board of equalization.
1337  (b) If an individual is dissatisfied with the county board of equalization's decision in an
1338  appeal under this Subsection (4), the individual may appeal to the commission by
1339  filing a notice of appeal in accordance with Section 59-2-1006.
1340     (5) The authority granted to counties under this section is an extension of the Legislature's
1341  exercise of authority to provide for property tax relief by statute under Utah
1342  Constitution, Article XIII, Section 3.
1343  Section 12. Section 59-2a-113 is enacted to read:
1344  59-2a-113 (Effective 01/01/27). Notice and public hearing before approval of
1345     county relief program -- Approval by ordinance.
1346     (1) A county may not provide property tax relief through a county relief program unless the
1347  county first advertises the county's intention to do so, holds a public hearing for
1348  purposes of considering the county relief program, and approves the county relief
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 03-06 22:54  4th Sub. (Pumpkin) S.B. 78
1349  program by ordinance as provided in this section.
1350     (2) The advertisement required by this section:
1351  (a) shall be published:
1352  (i) electronically in accordance with Section 45-1-101;
1353  (ii) as a class A notice under Section 63G-30-102; and
1354  (iii) for at least 14 days before the day on which the taxing entity conducts the public
1355  hearing required under this section; and
1356  (b) shall contain:
1357  (i) the date, time, and location of the public hearing at which the county considers the
1358  county relief program; and
1359  (ii) the estimated tax impact on an average residential and business property within
1360  the county that results from the county relief program.
1361     (3) The requirements of Subsections 59-2-919(8)(b)(i) and (c) through (f) apply to the
1362  public hearing required by this section.
1363     (4) At or following the public hearing required by this section, the county shall approve the
1364  county relief program by ordinance.
1365     (5) The ordinance described in Subsection (4) shall:
1366  (a) describe the purpose of the county relief program and include information regarding
1367  the county relief levy required by Section 59-2a-114;
1368  (b) establish the qualifications, procedures, and requirements for individuals within the
1369  county to apply for and receive relief;
1370  (c) explain a property tax relief applicant's appeal rights as described in Subsection
1371  59-2a-112(4); and
1372  (d) include any other information the county requires to administer the county relief
1373  program.
1374     (6)(a) Upon approval of the ordinance described in Subsection (4), the county may
1375  provide relief through the county relief program beginning no sooner than the
1376  calendar year after adoption of the ordinance.
1377  (b) An ordinance described in Subsection (4), or any amendment to an ordinance
1378  described in Subsection (4), shall take effect on the first day of a calendar year.
1379  Section 13. Section 59-2a-114 is enacted to read:
1380  59-2a-114 (Effective 01/01/27). Imposition of county relief levy -- Distribution of
1381     revenue.
1382     (1) A county that provides relief through a county relief program shall impose a county
  - 41 -
 4th Sub. (Pumpkin) S.B. 78  03-06 22:54
1383  relief levy as provided in this section.
1384     (2) A county shall impose the county relief levy described in Subsection (1):
1385  (a) beginning in the calendar year after the first calendar year in which the county
1386  provides relief through the county relief program; and
1387  (b) in each calendar year after the calendar year described in Subsection (2)(a) in which
1388  the county provides relief through the county relief program.
1389     (3) A county relief levy:
1390  (a) shall be imposed at a rate that is sufficient to generate only the forfeited revenue
1391  amount from the prior calendar year for the relief for which the county relief levy is
1392  imposed; and
1393  (b) is subject to the notice and public hearing requirements of Section 59-2-919 for each
1394  calendar year after the first calendar year in which the county imposes the county
1395  relief levy.
1396     (4) A county that imposes a county relief levy shall separately state the following
1397  information on the notices described in Sections 59-2-919.1 and 59-2-1317:
1398  (a) the rate of the county relief levy; and
1399  (b) the amount of tax levied.
1400     (5) A county shall distribute the revenue the county collects from a county relief levy to
1401  each impacted taxing entity within the county, based on the impacted taxing entity's
1402  proportionate share of forfeited revenue in the prior calendar year.
1403  Section 14. Section 59-2a-901 is repealed and reenacted to read:
1404  Part 9. Nondiscretionary Deferral for Eligible Owners
1405  59-2a-901 (Effective 01/01/27). Nondiscretionary deferral for eligible owners.
1406     (1) For a calendar year beginning on or after January 1, 2027, an eligible owner may apply
1407  to the county for a nondiscretionary deferral under this section for postponement of a
1408  portion of the property taxes due on the eligible owner's primary residence.
1409     (2) A county shall grant an application for a deferral under this section if:
1410  (a) the applicant meets the definition of an eligible owner;
1411  (b) with respect to the primary residence for which the applicant applies for the deferral:
1412  (i) the eligible owner discloses all outstanding mortgages on the residence, none of
1413  which are a reverse mortgage;
1414  (ii) the eligible owner's equity interest in the residence exceeds the sum of:
1415  (A) the amount of taxes and tax notice charges that would be deferred for the
1416  applicant under this section for the current calendar year; and
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 03-06 22:54  4th Sub. (Pumpkin) S.B. 78
1417  (B) the amount of outstanding taxes and tax notice charges previously deferred for
1418  the applicant under this section, including accrued interest; and
1419  (iii) there are no delinquent property taxes, delinquent tax notice charges, or
1420  outstanding penalties, interest, or administrative costs related to a delinquent
1421  property tax or a delinquent tax notice charge due on the residence, other than:
1422  (A) taxes and tax notice charges previously deferred under this section; and
1423  (B) accrued interest on the taxes and tax notice charges described in Subsection
1424  (2)(b)(iii)(A); and
1425  (c) the applicant complies with the other applicable provisions of this part.
1426     (3) Of the total amount of taxes and tax notice charges levied on an eligible owner's
1427  primary residence for a calendar year in which the eligible owner receives a deferral
1428  under this section:
1429  (a) the adjusted property tax amount is:
1430  (i) for an eligible owner whose household income is $65,000 or more, 100% of the
1431  lesser of:
1432  (A) the base year property tax amount; and
1433  (B) the current year property tax amount;
1434  (ii) for an eligible owner whose household income is $55,000 or more but less than
1435  $65,000, 75% of the lesser of:
1436  (A) the base year property tax amount; and
1437  (B) the current year property tax amount;
1438  (iii) for an eligible owner whose household income is $45,000 or more but less than
1439  $55,000, 50% of the lesser of:
1440  (A) the base year property tax amount; and
1441  (B) the current year property tax amount;
1442  (iv) for an eligible owner whose household income is $35,000 or more but less than
1443  $45,000, 25% of the lesser of:
1444  (A) the base year property tax amount; and
1445  (B) the current year property tax amount; and
1446  (v) for an eligible owner whose household income is less than $35,000, $0; and
1447  (b) the amount deferred is the amount of property taxes exceeding the adjusted property
1448  tax amount.
1449     (4)(a) Except as provided in Subsection (4)(b), the deferral period under this section is
1450  one year.
  - 43 -
 4th Sub. (Pumpkin) S.B. 78  03-06 22:54
1451  (b) The county shall extend the deferral period for one or more subsequent one-year
1452  periods if, for each subsequent calendar year in which the eligible owner seeks to
1453  extend the deferral period:
1454  (i) the eligible owner applies for an extension of the deferral; and
1455  (ii) the application meets the requirements of Subsection (2).
1456  (c) For purposes of Subsections 59-2-1331(2)(g)(ii) and 59-2-1343(1)(d), the deferral
1457  period ends on the last day of:
1458  (i) the initial one-year deferral period, if the county does not extend the deferral
1459  period under Subsection (4)(b); or
1460  (ii) the final one-year deferral period subsequently granted, if the county extends the
1461  deferral period under Subsection (4)(b).
1462     (5)(a) Taxes and tax notice charges deferred under this section accumulate with interest
1463  and applicable recording fees as a lien against the residential property.
1464  (b) A lien described in this Subsection (5) has the same legal status as a lien described in
1465  Section 59-2-1325.
1466  (c) To release the lien described in this Subsection (5), except as provided in
1467  Subsections (5)(d) through (f), an eligible owner shall pay the total amount subject to
1468  the lien:
1469  (i) upon the eligible owner selling or otherwise disposing of the residential property;
1470  or
1471  (ii) when the residential property is no longer the eligible owner's primary residence.
1472  (d)(i) An eligible owner that receives a deferral under this section does not have to
1473  pay the deferred taxes, deferred tax notice charges, or applicable recording fees
1474  when the residential property transfers to the eligible owner's surviving spouse as
1475  a result of the eligible owner's death.
1476  (ii) After the residential property transfers to the eligible owner's surviving spouse,
1477  the deferred taxes, deferred tax notice charges, and applicable recording fees are
1478  due:
1479  (A) upon the surviving spouse selling or otherwise disposing of the residential
1480  property; or
1481  (B) when the residential property is no longer the surviving spouse's primary
1482  residence.
1483  (e)(i) An eligible owner that receives a deferral under this section does not have to
1484  pay the deferred taxes, deferred tax notice charges, or applicable recording fees
  - 44 -
 03-06 22:54  4th Sub. (Pumpkin) S.B. 78
1485  when the residential property transfers between the eligible owner and a trust
1486  described in Section 59-2a-109 if:
1487  (A) the eligible owner is the grantor of the trust; and
1488  (B) the residential property remains the eligible owner's primary residence.
1489  (ii) After the residential property transfers between the eligible owner and a trust
1490  described in Subsection (5)(e)(i), the deferred taxes, deferred tax notice charges,
1491  and applicable recording fees are due when the residential property is no longer
1492  the eligible owner's primary residence.
1493  (f)(i) An eligible owner that receives a deferral under this section does not have to
1494  pay the deferred taxes, deferred tax notice charges, or applicable recording fees
1495  when the residential property transfers between the eligible owner and a special
1496  needs trust as described in 42 U.S.C. Sec. 1396p(d)(4) if the beneficiary of the
1497  trust meets the definition of an eligible owner.
1498  (ii) After the residential property transfers to a special needs trust described in
1499  Subsection (5)(f)(i), the deferred taxes, deferred tax notice charges, and applicable
1500  recording fees are due:
1501  (A) upon the sale or disposal of the residential property; or
1502  (B) when the residential property is no longer the primary residence of the
1503  beneficiary of the trust described in Subsection (5)(f)(i).
1504  (g) When the deferral period ends:
1505  (i) the lien becomes due and subject to the collection procedures described in Section
1506  59-2-1331; and
1507  (ii) the date of levy is the date that the deferral period ends.
1508     (6)(a) If a county grants an eligible owner more than one deferral under this section for
1509  the same residential property, including an extension of the deferral period under
1510  Subsection (4)(b), the county is not required to submit for recording more than one
1511  lien.
1512  (b) Each subsequent deferral relates back to the date of the initial lien filing.
1513     (7)(a) For each residential property for which the county grants a deferral under this
1514  section, the county treasurer shall maintain a record that is an itemized account of the
1515  total amount of deferred property taxes and deferred tax notice charges subject to the
1516  lien.
1517  (b) The record described in this Subsection (7) is the official record of the amount of the
1518  lien.
  - 45 -
 4th Sub. (Pumpkin) S.B. 78  03-06 22:54
1519     (8) Notwithstanding Subsection 59-2-1331(2)(c), taxes and tax notice charges deferred
1520  under this section bear interest at a rate of 3%.
1521     (9) A county may not require approval from lien holders for residential property that is
1522  subject to a mortgage or trust deed to receive a deferral under this section.
1523     (10) A county that grants a deferral to an eligible owner under this section shall:
1524  (a) provide notice of the adjusted property tax amount to the holder of each mortgage or
1525  trust deed outstanding on the residential property; and
1526  (b) refund to the eligible owner any amount of property taxes paid by the eligible owner
1527  during the deferral period in excess of the adjusted property tax amount.
1528  Section 15. Section 59-2a-902 is amended to read:
1529  59-2a-902 (Effective 01/01/27). Application -- Rulemaking authority.
1530     (1)[(a)] Except as provided in Section 59-2a-108 or Subsection (2), an applicant for
1531  deferral for the current tax year shall annually file an application on or before
1532  September 1 with the county in which the applicant's property is located.
1533  [(b) An indigent individual may apply and potentially qualify for deferral under Part 7,
1534  Discretionary Deferral, or Part 8, Nondiscretionary Deferral for Property with
1535  Qualifying Increase, an abatement, or both.]
1536     (2) A county shall extend the September 1 application deadline by one additional year if:
1537  (a) the applicant had been approved for a deferral under this part in the prior year; or
1538  (b) the county determines that:
1539  (i) the applicant or a member of the applicant's immediate family had an illness or
1540  injury that prevented the applicant from filing the application on or before the
1541  September 1 application deadline;
1542  (ii) a member of the applicant's immediate family died during the calendar year of the
1543  September 1 application deadline;
1544  (iii) the failure of the applicant to file the application on or before the September 1
1545  application deadline was beyond the reasonable control of the applicant; or
1546  (iv) denial of an application would be unjust or unreasonable.
1547     (3)[(a)] An applicant shall include in an application a signed statement that describes the
1548  eligibility of the applicant for deferral.
1549  [(b) The requirements described in Subsection (3)(a) include:]
1550  [(i) proof that the applicant resides at the single-family residence for which the
1551  applicant seeks the deferral;]
1552  [(ii) proof of age; and]
  - 46 -
 03-06 22:54  4th Sub. (Pumpkin) S.B. 78
1553  [(iii) proof of household income.]
1554     (4) Both spouses shall sign an application if the application seeks a deferral on a residence:
1555  (a) in which both spouses reside; and
1556  (b) that the spouses own as joint tenants.
1557     (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1558  commission may make rules to implement this section.
1559  Section 16. Section 63J-1-602.2 is amended to read:
1560  63J-1-602.2 (Effective 01/01/27) (Partially Repealed 07/01/29). List of nonlapsing
1561     appropriations to programs.
1562        Appropriations made to the following programs are nonlapsing:
1563     (1) The Legislature and the Legislature's committees.
1564     (2) The State Board of Education, including all appropriations to agencies, line items, and
1565  programs under the jurisdiction of the State Board of Education, in accordance with
1566  Section 53F-9-103.
1567     (3) The Rangeland Improvement Act created in Section 4-20-101.
1568     (4) The Percent-for-Art Program created in Section 9-6-404.
1569     (5) The LeRay McAllister Working Farm and Ranch Fund Program created in Title 4,
1570  Chapter 46, Part 3, LeRay McAllister Working Farm and Ranch Fund.
1571     (6) The Utah Lake Authority created in Section 11-65-201.
1572     (7) Dedicated credits accrued to the Utah Marriage Commission as provided under
1573  Subsection 17-66-303(2)(d)(ii).
1574     (8) The Wildlife Land and Water Acquisition Program created in Section 23A-6-205.
1575     (9) Sanctions collected as dedicated credits from Medicaid providers under Subsection
1576  26B-3-108(7).
1577     (10) The primary care grant program created in Section 26B-4-310.
1578     (11) The Opiate Overdose Outreach Pilot Program created in Section 26B-4-512.
1579     (12) The Utah Health Care Workforce Financial Assistance Program created in Section
1580  26B-4-702.
1581     (13) The Rural Physician Loan Repayment Program created in Section 26B-4-703.
1582     (14) The Utah Medical Education Council for the:
1583  (a) administration of the Utah Medical Education Program created in Section 26B-4-707;
1584  (b) provision of medical residency grants described in Section 26B-4-711; and
1585  (c) provision of the forensic psychiatric fellowship grant described in Section 26B-4-712.
1586     (15) The Division of Services for People with Disabilities, as provided in Section 26B-6-402.
  - 47 -
 4th Sub. (Pumpkin) S.B. 78  03-06 22:54
1587     (16) The Communication Habits to reduce Adolescent Threats (CHAT) Pilot Program
1588  created in Section 26B-7-122.
1589     (17) Funds that the Department of Alcoholic Beverage Services retains in accordance with
1590  Subsection 32B-2-301(8)(a) or (b).
1591     (18) The General Assistance program administered by the Department of Workforce
1592  Services, as provided in Section 35A-3-401.
1593     (19) The Utah National Guard, created in Title 39A, National Guard and Militia Act.
1594     (20) The Search and Rescue Financial Assistance Program, as provided in Section
1595  53-2a-1102.
1596     (21) The Emergency Medical Services Grant Program, as provided in Section 53-2d-207.
1597     (22) The Motorcycle Rider Education Program, as provided in Section 53-3-905.
1598     (23) The Utah Board of Higher Education for teacher preparation programs, as provided in
1599  Section 53H-5-402.
1600     (24) Innovation grants under Section 53G-10-608, except as provided in Subsection
1601  53G-10-608(3).
1602     (25) The Division of Fleet Operations for the purpose of upgrading underground storage
1603  tanks under Section 63A-9-401.
1604     (26) The Division of Technology Services for technology innovation as provided under
1605  Section 63A-16-903.
1606     (27) The State Capitol Preservation Board created by Section 63O-2-201.
1607     (28) The Office of Administrative Rules for publishing, as provided in Section 63G-3-402.
1608     (29) The Colorado River Authority of Utah, created in Title 63M, Chapter 14, Colorado
1609  River Authority of Utah Act.
1610     (30) The Governor's Office of Economic Opportunity to fund the Enterprise Zone Act, as
1611  provided in Title 63N, Chapter 2, Part 2, Enterprise Zone Act.
1612     (31) The Governor's Office of Economic Opportunity's Rural Employment Expansion
1613  Program, as described in Title 63N, Chapter 4, Part 4, Rural Employment Expansion
1614  Program.
1615     (32) County correctional facility contracting program for state inmates as described in
1616  Section 64-13e-103.
1617     (33) County correctional facility reimbursement program for state probationary inmates and
1618  state parole inmates as described in Section 64-13e-104.
1619     (34) Programs for the Jordan River Recreation Area as described in Section 65A-2-8.
1620     (35) The Division of Human Resource Management user training program, as provided in
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 03-06 22:54  4th Sub. (Pumpkin) S.B. 78
1621  Section 63A-17-106.
1622     (36) A public safety answering point's emergency telecommunications service fund, as
1623  provided in Section 69-2-301.
1624     (37) The Traffic Noise Abatement Program created in Section 72-6-112.
1625     (38) The money appropriated from the Navajo Water Rights Negotiation Account to the
1626  Division of Water Rights, created in Section 73-2-1.1, for purposes of participating in a
1627  settlement of federal reserved water right claims.
1628     (39) The Judicial Council for compensation for special prosecutors, as provided in Section
1629  77-10a-19.
1630     (40) A state rehabilitative employment program, as provided in Section 78A-6-210.
1631     (41) The Utah Geological Survey, as provided in Section 79-3-401.
1632     (42) The Bonneville Shoreline Trail Program created under Section 79-5-503.
1633     (43) Adoption document access as provided in Sections 81-13-103, 81-13-504, and
1634  81-13-505.
1635     (44) Indigent defense as provided in Title 78B, Chapter 22, Part 4, Utah Indigent Defense
1636  Commission.
1637     (45) The program established by the Division of Facilities Construction and Management
1638  under Section 63A-5b-703 under which state agencies receive an appropriation and pay
1639  lease payments for the use and occupancy of buildings owned by the Division of
1640  Facilities Construction and Management.
1641     [(46) The State Tax Commission for reimbursing counties for deferrals in accordance with
1642  Section 59-2-1802.5.]
1643     [(47)] (46) The Veterinarian Education Loan Repayment Program created in Section 4-2-902.
1644  Section 17. Repealer.
1645  This bill repeals:
1646  Section 59-2a-201, Purpose.
1647  Section 59-2a-202, Renter's credit authorized -- No interest allowed.
1648  Section 59-2a-203, Time for filing claim for renter's credit -- One claimant per household
1649     per year.
1650  Section 59-2a-204, Statement required of renter claimant.
1651  Section 59-2a-205, Amount of renter's credit -- Cost-of-living adjustment -- Prohibition
1652     on credit for rental assistance payment -- Calculation of credit when rent includes utilities --
1653     Limitation -- General Fund as source of credit -- Maximum credit.
1654  Section 59-2a-206, Determination of rent when not arm's-length transaction.
  - 49 -
 4th Sub. (Pumpkin) S.B. 78  03-06 22:54
1655  Section 59-2a-301, Purpose of part.
1656  Section 59-2a-302, Homeowner's credit authorized -- No interest allowed.
1657  Section 59-2a-303, Application for homeowner's credit -- Time for filing -- Obtaining
1658     payment from General Fund.
1659  Section 59-2a-304, Claim applied against tax liability -- One claimant per household per
1660     year.
1661  Section 59-2a-305, Amount of homeowner's credit -- Cost-of-living adjustment --
1662     Limitation -- General Fund as source of credit.
1663  Section 59-2a-401, Tax abatement for indigent individuals -- Maximum amount.
1664  Section 59-2a-402, Application -- Rulemaking.
1665  Section 59-2a-701, Tax and tax notice charge deferral.
1666  Section 59-2a-702, Application -- Rulemaking authority.
1667  Section 59-2a-801, Nondiscretionary property tax and tax notice charge deferral for
1668     property with qualifying increase.
1669  Section 59-2a-802, Application -- Rulemaking authority.
1670  Section 59-2a-903, Reimbursement to counties.
1671  Section 18. FY 2027 Appropriations.
1672  The following sums of money are appropriated for the fiscal year beginning July 1,
1673     2026, and ending June 30, 2027. These are additions to amounts previously appropriated for
1674     fiscal year 2027.
1675  Subsection 18(a). Operating and Capital Budgets
1676  Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
1677     Legislature appropriates the following sums of money from the funds or accounts indicated for
1678     the use and support of the government of the state of Utah.
1679     ITEM 1       To Department of Government Operations - Finance - Mandated
1680  From General Fund  8,954,000
1681  From General Fund, One-time  (7,806,000)
1682  Schedule of Programs:
1683  Property Tax Deferral  1,148,000
1684  Under the provisions of Utah Code Annotated
1685  Title 63G, Chapter 6b, the Legislature intends that the
1686  Division of Finance provide a direct award grant of
1687  $1,148,000 to the Utah Association of Counties in Fiscal
1688  Year 2027 for payment of loans to counties and
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 03-06 22:54  4th Sub. (Pumpkin) S.B. 78
1689  administrative costs in accordance with Subsection
1690  59-2-1602(5), enacted in S.B. 78, Property Tax Relief
1691  Amendments.
1692  Section 19. Effective Date.
1693     This bill takes effect on January 1, 2027.
1694  Section 20. Coordinating S.B. 78 with S.B. 206.
1695     If S.B. 78, Property Tax Relief Amendments, and S.B. 206, Tax Amendments, both pass
1696     and become law, the Legislature intends that, on January 1, 2027:
1697     (1) the amendments to Subsection 59-2-1602(1)(b) in S.B. 78 not be made;
1698     (2) Subsection 59-2-1602(1)(e), enacted in S.B. 206, be amended to read:
1699  "(e) Except as provided in Subsection (6), the program manager may spend money
1700  the Division of Finance allocates to the program manager only for STATS."; and
1701     (3) Subsection 59-2-1602(5), enacted in S.B. 78, be renumbered and amended to read:
1702  "(6) (a) Subject to appropriation, the program manager may use money in the fund to:
1703  (i) make loans to counties to pay the costs to the county and impacted taxing entities
1704  resulting from the county's granting of deferrals under Chapter 2a, Part 9,
1705  Nondiscretionary Deferral for Eligible Owners; and
1706  (ii) pay the program manager's administrative costs in making loans under this
1707  Subsection (6).
1708  (b) A county or impacted taxing entity that receives loan proceeds under this
1709  Subsection (6), either directly or indirectly, may not increase the county's or impacted
1710  taxing entity's certified tax rate as a result of receiving less property tax revenue
1711  resulting from the county's granting of deferrals under Chapter 2a, Part 9,
1712  Nondiscretionary Deferral for Eligible Owners.".
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