LEGISLATIVE GENERAL COUNSEL S.B. 146
6 Approved for Filing: G. Harb 6
6 01-25-24 8:19 AM 6
1 PROPERTY TAX OFFSET AMENDMENTS
2 2024 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Keith Grover
5 House Sponsor: ____________
6
7 LONG TITLE
8 General Description:
9 This bill provides for the offsetting of property tax liability.
10 Highlighted Provisions:
11 This bill:
12 < defines terms;
13 < authorizes counties to establish a program allowing for eligible participants to offset
14 a portion of a participant's property tax liability by performing work for the county;
15 and
16 < establishes certain requirements for the program.
17 Money Appropriated in this Bill:
18 None
19 Other Special Clauses:
20 None
21 Utah Code Sections Affected:
22 ENACTS:
23 59-2-2001, Utah Code Annotated 1953
24 59-2-2002, Utah Code Annotated 1953
25
S.B. 146
26 Be it enacted by the Legislature of the state of Utah:
27 Section 1. Section 59-2-2001 is enacted to read:
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 S.B. 146 01-25-24 8:19 AM
28 Part 20. Property Tax Work-off Programs
29 59-2-2001. Definitions.
30 As used in this part:
31 (1) "Applicable taxing entity" means a taxing entity that is a county.
32 (2) "Eligible participant" means an individual who:
33 (a) is at least 65 years old; or
34 (b) has a disability as defined in Section 26B-6-401.
35 (3) "Minimum wage" means the state minimum hourly wage for adult employees as
36 established under Title 34, Chapter 40, Utah Minimum Wage Act.
37 (4) "Program" means a property tax work-off program established by an applicable
38 taxing entity under Section 59-2-2001.
39 Section 2. Section 59-2-2002 is enacted to read:
40 59-2-2002. Establishment of property tax work-off program -- Requirements.
41 (1) An applicable taxing entity may, by ordinance or resolution, establish a property tax
42 work-off program that allows eligible participants to offset a portion of an eligible participant's
43 property tax liability by performing work on behalf of the applicable taxing entity.
44 (2) A program may only be used to offset property tax liability for an eligible
45 participant's primary residence.
46 (3) In addition to any offset of property tax liability, an applicable taxing entity shall
47 pay an eligible participant minimum wage for hours of work performed under a program.
48 (4) The ordinance or resolution establishing a program shall include:
49 (a) procedures for eligible participants to apply for participation in the program;
50 (b) the maximum number of eligible participants authorized to participate in the
51 program;
52 (c) procedures for verification of work performed;
53 (d) procedures for:
54 (i) offsetting property tax liability for an eligible participant who performs work under
55 the program; and
56 (ii) providing compensation to an eligible participant for work performed under the
57 program; and
58 (e) any other procedures or requirements for implementing the program.
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59 Section 3. Effective date.
60 This bill takes effect on May 1, 2024.
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