Enrolled Copy S.B. 29
1 TRUTH IN TAXATION MODIFICATIONS
2024 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Chris H. Wilson House Sponsor: Keven J. Stratton
2
3 LONG TITLE
4 General Description:
5 This bill modifies notice and public hearing requirements in the property tax code.
6 Highlighted Provisions:
7 This bill:
8 ▸ modifies the requirements for public hearings held in connection with judgment levies
9 and property tax increases;
10 ▸ excludes certain revenue sources from the calculation of a taxing entity's budgeted
11 property tax revenue for the prior year;
12 ▸ requires a taxing entity proposing a property tax increase to provide notice of the scope
13 and purpose of the tax increase and the taxing entity's public website;
14 ▸ requires a public auditor to resolve any conflicts in public hearing dates for affected
15 taxing entities;
16 ▸ allows a county auditor to audit a taxing entity's compliance with the notice and public
17 hearings requirements for a property tax increase;
18 ▸ prohibits the State Tax Commission from certifying a property tax rate increase if the
19 taxing entity fails to meet notice and public hearing requirements;
20 ▸ modifies the required contents of the property tax valuation notice provided by a county
21 auditor;
22 ▸ modifies the requirements for a county auditor in connection with consolidated public
23 hearings;
24 ▸ allows the State Tax Commission to make certain revenue adjustments based on errors
25 associated with uniform fees; and
26 ▸ makes technical and conforming changes.
27 Money Appropriated in this Bill:
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28 None
29 Other Special Clauses:
30 This bill provides a special effective date.
31 This bill provides retrospective operation.
32 Utah Code Sections Affected:
33 AMENDS:
34 59-2-918.5 (Effective 01/01/25), as last amended by Laws of Utah 2016, Chapter 98
35 59-2-919 (Effective 01/01/25), as last amended by Laws of Utah 2023, Chapters 16, 435
36 59-2-919.1 (Effective 01/01/25), as last amended by Laws of Utah 2023, Chapters 7, 471
37 59-2-919.2 (Effective 01/01/25), as last amended by Laws of Utah 2023, Chapter 435
38 59-2-924.2 (Effective 05/01/24), as last amended by Laws of Utah 2023, Chapter 16
39
40 Be it enacted by the Legislature of the state of Utah:
41 Section 1. Section 59-2-918.5 is amended to read:
42 59-2-918.5 (Effective 01/01/25). Hearings on judgment levies -- Advertisement.
43 (1) A taxing entity may not impose a judgment levy unless it first advertises its intention to
44 do so and holds a public hearing in accordance with the requirements of this section.
45 (2) (a) The advertisement required by this section may be combined with the
46 advertisement described in Section 59-2-919.
47 (b) The advertisement shall be at least 1/8 of a page in size and shall meet the type,
48 placement, and frequency requirements established under Section 59-2-919.
49 (c) (i) For taxing entities operating under a July 1 through June 30 fiscal year the
50 public hearing shall be held [at the same time as the hearing at which the annual
51 budget is adopted] 10 or more days after notice is provided to property owners
52 pursuant to Section 59-2-919.1.
53 (ii) For taxing entities operating under a January 1 through December 31 fiscal year:
54 (A) for an eligible judgment issued on or after March 1 but on or before
55 September 15, the public hearing shall be held at the same time as the hearing
56 at which the annual budget is adopted; or
57 (B) for an eligible judgment issued on or after September 16 but on or before the
58 last day of February, the public hearing shall be held [at the same time as the
59 hearing at which property tax levies are set] 10 or more days after notice is
60 provided to property owners pursuant to Section 59-2-919.1.
61 (3) The advertisement shall specify the date, time, and location of the public hearing at
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62 which the levy will be considered and shall set forth the total amount of the eligible
63 judgment and the tax impact on an average residential and business property located
64 within the taxing entity.
65 (4) If a final decision regarding the judgment levy is not made at the public hearing, the
66 taxing entity shall announce at the public hearing the scheduled time and place for
67 consideration and adoption of the judgment levy.
68 (5) (a) The date, time, and place of [public hearings required by Subsections (2)(c)(i)
69 and (2)(c)(ii)(B)] a public hearing required under this section shall be included on the
70 notice provided to property owners pursuant to Section 59-2-919.1.
71 (b) The requirements of Subsections 59-2-919(8)(b)(i) and (c) through (f) apply to a
72 public hearing required under this section.
73 Section 2. Section 59-2-919 is amended to read:
74 59-2-919 (Effective 01/01/25). Notice and public hearing requirements for
75 certain tax increases -- Exceptions -- Audit.
76 (1) As used in this section:
77 (a) "Additional ad valorem tax revenue" means ad valorem property tax revenue
78 generated by the portion of the tax rate that exceeds the taxing entity's certified tax
79 rate.
80 (b) "Ad valorem tax revenue" means ad valorem property tax revenue not including
81 revenue from:
82 (i) eligible new growth as defined in Section 59-2-924; or
83 (ii) personal property that is:
84 (A) assessed by a county assessor in accordance with Part 3, County Assessment;
85 and
86 (B) semiconductor manufacturing equipment.
87 (c) "Calendar year taxing entity" means a taxing entity that operates under a fiscal year
88 that begins on January 1 and ends on December 31.
89 (d) "County executive calendar year taxing entity" means a calendar year taxing entity
90 that operates under the county executive-council form of government described in
91 Section 17-52a-203.
92 (e) "Current calendar year" means the calendar year immediately preceding the calendar
93 year for which a calendar year taxing entity seeks to levy a tax rate that exceeds the
94 calendar year taxing entity's certified tax rate.
95 (f) "Fiscal year taxing entity" means a taxing entity that operates under a fiscal year that
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96 begins on July 1 and ends on June 30.
97 (g) "Last year's property tax budgeted revenue" does not include:
98 (i) revenue received by a taxing entity from a debt service levy voted on by the public[.] ;
99 (ii) revenue generated by the combined basic rate as defined in Section 53F-2-301; or
100 (iii) revenue generated by the charter school levy described in Section 53F-2-703.
101 (2) A taxing entity may not levy a tax rate that exceeds the taxing entity's certified tax rate
102 unless the taxing entity meets:
103 (a) the requirements of this section that apply to the taxing entity; and
104 (b) all other requirements as may be required by law.
105 (3) (a) Subject to Subsection (3)(b) and except as provided in Subsection (5), a calendar
106 year taxing entity may levy a tax rate that exceeds the calendar year taxing entity's
107 certified tax rate if the calendar year taxing entity:
108 (i) 14 or more days before the date of the regular general election or municipal
109 general election held in the current calendar year, states at a public meeting:
110 (A) that the calendar year taxing entity intends to levy a tax rate that exceeds the
111 calendar year taxing entity's certified tax rate;
112 (B) the dollar amount of and purpose for additional ad valorem tax revenue that
113 would be generated by the proposed increase in the certified tax rate; and
114 (C) the approximate percentage increase in ad valorem tax revenue for the taxing
115 entity based on the proposed increase described in Subsection (3)(a)(i)(B);
116 (ii) provides notice for the public meeting described in Subsection (3)(a)(i) in
117 accordance with Title 52, Chapter 4, Open and Public Meetings Act, including
118 providing a separate item on the meeting agenda that notifies the public that the
119 calendar year taxing entity intends to make the statement described in Subsection
120 (3)(a)(i);
121 (iii) meets the advertisement requirements of Subsections (6) and (7) before the
122 calendar year taxing entity conducts the public hearing required by Subsection
123 (3)(a)(v);
124 (iv) provides notice by mail:
125 (A) seven or more days before the regular general election or municipal general
126 election held in the current calendar year; and
127 (B) as provided in Subsection (3)(c); and
128 (v) conducts a public hearing that is held:
129 (A) in accordance with Subsections (8) and (9); and
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130 (B) in conjunction with the public hearing required by Section 17-36-13 or
131 17B-1-610.
132 (b) (i) For a county executive calendar year taxing entity, the statement described in
133 Subsection (3)(a)(i) shall be made by the:
134 (A) county council;
135 (B) county executive; or
136 (C) both the county council and county executive.
137 (ii) If the county council makes the statement described in Subsection (3)(a)(i) or the
138 county council states a dollar amount of additional ad valorem tax revenue that is
139 greater than the amount of additional ad valorem tax revenue previously stated by
140 the county executive in accordance with Subsection (3)(a)(i), the county executive
141 calendar year taxing entity shall:
142 (A) make the statement described in Subsection (3)(a)(i) 14 or more days before
143 the county executive calendar year taxing entity conducts the public hearing
144 under Subsection (3)(a)(v); and
145 (B) provide the notice required by Subsection (3)(a)(iv) 14 or more days before
146 the county executive calendar year taxing entity conducts the public hearing
147 required by Subsection (3)(a)(v).
148 (c) The notice described in Subsection (3)(a)(iv):
149 (i) shall be mailed to each owner of property:
150 (A) within the calendar year taxing entity; and
151 (B) listed on the assessment roll;
152 (ii) shall be printed on a separate form that:
153 (A) is developed by the commission;
154 (B) states at the top of the form, in bold upper-case type no smaller than 18 point
155 "NOTICE OF PROPOSED TAX INCREASE"; and
156 (C) may be mailed with the notice required by Section 59-2-1317;
157 (iii) shall contain for each property described in Subsection (3)(c)(i):
158 (A) the value of the property for the current calendar year;
159 (B) the tax on the property for the current calendar year; and
160 (C) subject to Subsection (3)(d), for the calendar year for which the calendar year
161 taxing entity seeks to levy a tax rate that exceeds the calendar year taxing
162 entity's certified tax rate, the estimated tax on the property;
163 (iv) shall contain the following statement:
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164 "[Insert name of taxing entity] is proposing a tax increase for [insert applicable calendar
165 year]. This notice contains estimates of the tax on your property and the proposed tax increase
166 on your property as a result of this tax increase. These estimates are calculated on the basis of
167 [insert previous applicable calendar year] data. The actual tax on your property and proposed
168 tax increase on your property may vary from this estimate.";
169 (v) shall state the dollar amount of additional ad valorem tax revenue that would be
170 generated each year by the proposed increase in the certified tax rate;
171 (vi) shall include a brief statement of the primary purpose for the proposed tax
172 increase, including the taxing entity's intended use of additional ad valorem tax
173 revenue described in Subsection (3)(c)(v);
174 [(v)] (vii) shall state the date, time, and place of the public hearing described in
175 Subsection (3)(a)(v); [and]
176 (viii) shall state the Internet address for the taxing entity's public website; and
177 [(vi)] (ix) may contain other [property tax ]information approved by the commission.
178 (d) For purposes of Subsection (3)(c)(iii)(C), a calendar year taxing entity shall calculate
179 the estimated tax on property on the basis of:
180 (i) data for the current calendar year; and
181 (ii) the amount of additional ad valorem tax revenue stated in accordance with this
182 section.
183 (4) Except as provided in Subsection (5), a fiscal year taxing entity may levy a tax rate that
184 exceeds the fiscal year taxing entity's certified tax rate if the fiscal year taxing entity:
185 (a) provides notice by meeting the advertisement requirements of Subsections (6) and
186 (7) before the fiscal year taxing entity conducts the public meeting at which the fiscal
187 year taxing entity's annual budget is adopted; and
188 (b) conducts a public hearing in accordance with Subsections (8) and (9) before the
189 fiscal year taxing entity's annual budget is adopted.
190 (5) (a) A taxing entity is not required to meet the notice or public hearing requirements
191 of Subsection (3) or (4) if the taxing entity is expressly exempted by law from
192 complying with the requirements of this section.
193 (b) A taxing entity is not required to meet the notice requirements of Subsection (3) or
194 (4) if:
195 (i) Section 53F-8-301 allows the taxing entity to levy a tax rate that exceeds that
196 certified tax rate without having to comply with the notice provisions of this
197 section; or
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198 (ii) the taxing entity:
199 (A) budgeted less than $20,000 in ad valorem tax revenue for the previous fiscal
200 year; and
201 (B) sets a budget during the current fiscal year of less than $20,000 of ad valorem
202 tax revenue.
203 (6) (a) Subject to Subsections (6)(d) and (7)(b), the advertisement described in this
204 section shall be published:
205 (i) subject to Section 45-1-101, in a newspaper or combination of newspapers of
206 general circulation in the taxing entity;
207 (ii) electronically in accordance with Section 45-1-101; and
208 (iii) for the taxing entity, as a class A notice under Section 63G-30-102, for at least
209 14 days before the day on which the taxing entity conducts the public hearing
210 described in Subsection (3)(a)(v) or (4)(b).
211 (b) The advertisement described in Subsection (6)(a)(i) shall:
212 (i) be no less than 1/4 page in size;
213 (ii) use type no smaller than 18 point; and
214 (iii) be surrounded by a 1/4-inch border.
215 (c) The advertisement described in Subsection (6)(a)(i) may not be placed in that portion
216 of the newspaper where legal notices and classified advertisements appear.
217 (d) It is the intent of the Legislature that:
218 (i) whenever possible, the advertisement described in Subsection (6)(a)(i) appear in a
219 newspaper that is published at least one day per week; and
220 (ii) the newspaper or combination of newspapers selected:
221 (A) be of general interest and readership in the taxing entity; and
222 (B) not be of limited subject matter.
223 (e) (i) The advertisement described in Subsection (6)(a)(i) shall:
224 (A) except as provided in Subsection (6)(f), be run once each week for the two
225 weeks before a taxing entity conducts a public hear