Bill Summary – FastDemocracy

Enrolled Copy                                                                           S.B. 169
               MILITARY INSTALLATION DEVELOPMENT AUTHORITY
                                          MODIFICATIONS
                                        2024 GENERAL SESSION
                                            STATE OF UTAH
                               Chief Sponsor: Jerry W Stevenson
                                    House Sponsor: Val L. Peterson
 7
 LONG TITLE
 General Description:
        This bill amends provisions concerning the Military Installation Development
 Authority.
 Highlighted Provisions:
        This bill:
        < modifies definitions;
        < allows the Military Installation Development Authority (authority) to impose an
 additional resort communities sales tax, with certain conditions;
        < provides that the authority and its subsidiaries are not required to physically post
 meeting notices;
        < adds a new circumstance under which the authority board may impose a MIDA
 accommodations tax;
        < amends provisions relating to the sale of highway land from the Department of
 Transportation to the authority;
        < requires that a county auditor include information about annual payment to the
 authority with a property valuation notice;
        < amends the authority's allowable uses for property tax allocation and other funds;
        < provides that, in certain circumstances, the authority may enter into an agreement to
 pay a school district a certain portion of the authority's property tax allocation from
 a project area; and
        < makes technical and conforming changes.
       S.B. 169                                                                       Enrolled Copy
 Money Appropriated in this Bill:
        None
 Other Special Clauses:
        This bill provides a special effective date.
 Utah Code Sections Affected:
 AMENDS:
        59-2-919.1, as last amended by Laws of Utah 2023, Chapters 7, 471
        59-2-1317,
        59-12-402, as last amended by Laws of Utah 2023, Chapter 435
        63H-1-102, as last amended by Laws of Utah 2023, Chapter 16
        63H-1-202, as last amended by Laws of Utah 2023, Chapters 16, 100 and 435
        63H-1-203, as last amended by Laws of Utah 2013, Chapter 362
        63H-1-205, as last amended by Laws of Utah 2021, Chapter 414
        63H-1-207, as enacted by Laws of Utah 2020, Chapter 282
        63H-1-501, as last amended by Laws of Utah 2022, Chapter 463
        63H-1-502, as last amended by Laws of Utah 2022, Chapters 82, 463
        63H-1-701, as last amended by Laws of Utah 2023, Chapter 435
47
 Be it enacted by the Legislature of the state of Utah:
        Section 1. Section 59-2-919.1 is amended to read:
        59-2-919.1. Notice of property valuation and tax changes.
        (1) In addition to the notice requirements of Section 59-2-919, the county auditor, on or
 before July 22 of each year, shall notify each owner of real estate who is listed on the
 assessment roll.
        (2) The notice described in Subsection (1) shall:
        (a) except as provided in Subsection (4), be sent to all owners of real property by mail
 10 or more days before the day on which:
        (i) the county board of equalization meets; and
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       Enrolled Copy                                                                             S.B. 169
         (ii) the taxing entity holds a public hearing on the proposed increase in the certified tax
 rate;
         (b) be on a form that is:
         (i) approved by the commission; and
         (ii) uniform in content in all counties in the state; and
         (c) contain for each property:
         (i) the assessor's determination of the value of the property;
         (ii) the taxable value of the property;
         (iii) (A) the deadline for the taxpayer to make an application to appeal the valuation or
 equalization of the property under Section 59-2-1004; or
         (B) for property assessed by the commission, the deadline for the taxpayer to apply to
 the commission for a hearing on an objection to the valuation or equalization of the property
 under Section 59-2-1007;
         (iv) for a property assessed by the commission, a statement that the taxpayer may not
 appeal the valuation or equalization of the property to the county board of equalization;
         (v) itemized tax information for all applicable taxing entities, including:
         (A) the dollar amount of the taxpayer's tax liability for the property in the prior year;
 and
         (B) the dollar amount of the taxpayer's tax liability under the current rate;
         (vi) the following, stated separately:
         (A) the charter school levy described in Section 53F-2-703;
         (B) the multicounty assessing and collecting levy described in Subsection
 59-2-1602(2);
         (C) the county assessing and collecting levy described in Subsection 59-2-1602(4);
 [and]
         (D) for a fiscal year that begins on or after July 1, 2023, the combined basic rate as
 defined in Section 53F-2-301; and
         (E) if applicable, the annual payment described in Subsection 63H-1-501(4)(a);
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        S.B. 169                                                                         Enrolled Copy
        (vii) the tax impact on the property;
        (viii) the time and place of the required public hearing for each entity;
        (ix) property tax information pertaining to:
        (A) taxpayer relief;
        (B) options for payment of taxes;
        (C) collection procedures; and
        (D) the residential exemption described in Section 59-2-103;
        (x) information specifically authorized to be included on the notice under this chapter;
        (xi) the last property review date of the property as described in Subsection
 59-2-303.1(1)(c); and
        (xii) other property tax information approved by the commission.
        (3) If a taxing entity that is subject to the notice and hearing requirements of
 Subsection 59-2-919(4) proposes a tax increase, the notice described in Subsection (1) shall
 state, in addition to the information required by Subsection (2):
        (a) the dollar amount of the taxpayer's tax liability if the proposed increase is approved;
        (b) the difference between the dollar amount of the taxpayer's tax liability if the
 proposed increase is approved and the dollar amount of the taxpayer's tax liability under the
 current rate, placed in close proximity to the information described in Subsection (2)(c)(viii);
 and
        (c) the percentage increase that the dollar amount of the taxpayer's tax liability under
 the proposed tax rate represents as compared to the dollar amount of the taxpayer's tax liability
 under the current tax rate.
        (4) (a) Subject to the other provisions of this Subsection (4), a county auditor may, at
 the county auditor's discretion, provide the notice required by this section to a taxpayer by
 electronic means if a taxpayer makes an election, according to procedures determined by the
 county auditor, to receive the notice by electronic means.
        (b) (i) If a notice required by this section is sent by electronic means, a county auditor
 shall attempt to verify whether a taxpayer receives the notice.
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        Enrolled Copy                                                                             S.B. 169
        (ii) If receipt of the notice sent by electronic means cannot be verified 14 days or more
 before the county board of equalization meets and the taxing entity holds a public hearing on a
 proposed increase in the certified tax rate, the notice required by this section shall also be sent
 by mail as provided in Subsection (2).
        (c) A taxpayer may revoke an election to receive the notice required by this section by
 electronic means if the taxpayer provides written notice to the county auditor on or before April
 30.
        (d) An election or a revocation of an election under this Subsection (4):
        (i) does not relieve a taxpayer of the duty to pay a tax due under this chapter on or
 before the due date for paying the tax; or
        (ii) does not alter the requirement that a taxpayer appealing the valuation or the
 equalization of the taxpayer's real property submit the application for appeal within the time
 period provided in Subsection 59-2-1004(3).
        (e) A county auditor shall provide the notice required by this section as provided in
 Subsection (2), until a taxpayer makes a new election in accordance with this Subsection (4), if:
        (i) the taxpayer revokes an election in accordance with Subsection (4)(c) to receive the
 notice required by this section by electronic means; or
        (ii) the county auditor finds that the taxpayer's electronic contact information is invalid.
        (f) A person is considered to be a taxpayer for purposes of this Subsection (4)
 regardless of whether the property that is the subject of the notice required by this section is
 exempt from taxation.
        Section 2. Section 59-2-1317 is amended to read:
        59-2-1317. Tax notice -- Contents of notice -- Procedures and requirements for
 providing notice.
        (1) As used in this section, "political subdivision lien" means the same as that term is
 defined in Section 11-60-102.
        (2) Subject to the other provisions of this section, the county treasurer shall:
        (a) collect the taxes and tax notice charges; and
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        S.B. 169                                                                         Enrolled Copy
        (b) provide a notice to each taxpayer that contains the following:
        (i) the kind and value of property assessed to the taxpayer;
        (ii) the street address of the property, if available to the county;
        (iii) that the property may be subject to a detailed review in the next year under Section
 59-2-303.1;
        (iv) the amount of taxes levied;
        (v) a separate statement of the taxes levied only on a certain kind or class of property
 for a special purpose;
        (vi) property tax information pertaining to taxpayer relief, options for payment of
 taxes, and collection procedures;
        (vii) any tax notice charges applicable to the property, including:
        (A) if applicable, a political subdivision lien for road damage that a railroad company
 causes, as described in Section 10-7-30;
        (B) if applicable, a political subdivision lien for municipal water distribution, as
 described in Section 10-8-17, or a political subdivision lien for an increase in supply from a
 municipal water distribution, as described in Section 10-8-19;
        (C) if applicable, a political subdivision lien for unpaid abatement fees as described in
 Section 10-11-4;
        (D) if applicable, a political subdivision lien for the unpaid portion of an assessment
 assessed in accordance with Title 11, Chapter 42, Assessment Area Act, or Title 11, Chapter
 42a, Commercial Property Assessed Clean Energy Act, including unpaid costs, charges, and
 interest as of the date the local entity certifies the unpaid amount to the county treasurer;
        (E) if applicable, for a special district in accordance with Section 17B-1-902, a political
 subdivision lien for an unpaid fee, administrative cost, or interest;
        (F) if applicable, a political subdivision lien for an unpaid irrigation district use charge
 as described in Section 17B-2a-506;
        (G) if applicable, a political subdivision lien for a contract assessment under a water
 contract, as described in Section 17B-2a-1007;
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        Enrolled Copy                                                                             S.B. 169
        (H) if applicable, a property tax penalty that a public infrastructure district imposes, as
 described in Section 17D-4-304; and
        (I) if applicable, an annual payment to the Military Installation Development Authority
 or an entity designated by the authority in accordance with Section 63H-1-501;
        (viii) if a county's tax notice includes an assessment area charge, a statement that, due
 to potentially ongoing assessment area charges, costs, penalties, and interest, payment of a tax
 notice charge may not:
        (A) pay off the full amount the property owner owes to the tax notice entity; or
        (B) cause a release of the lien underlying the tax notice charge;
        (ix) if applicable, the annual payment described in Subsection 63H-1-501(4)(a);
        (x) the date the taxes and tax notice charges are due;
        [(x)] (xi) the street address at which the taxes and tax notice charges may be paid;
        [(xi)] (xii) the date on which the taxes and tax notice charges are delinquent;
        [(xii)] (xiii) the penalty imposed on delinquent taxes and tax notice charges;
        [(xiii)] (xiv) a statement that explains the taxpayer's right to direct allocation of a
 partial payment in accordance with Subsection (9);
        [(xiv)] (xv) other information specifically authorized to be included on the notice under
 this chapter; and
        [(xv)] (xvi) other property tax information approved by the commission.
        (3) (a) Unless expressly allowed under this section or another statutory provision, the
 treasurer may not add an amount to be collected to the property tax notice.
        (b) If the county treasurer adds an amount to be collected to the property tax notice
 under this section or another statutory provision that expressly authorizes the item's inclusion
 on the property tax notice:
        (i) the amount constitutes a tax notice charge; and
        (ii) (A) the tax notice charge has the same priority as property tax; and
        (B) a delinquency of the tax notice charge triggers a tax sale, in accordance with
 Section 59-2-1343.
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        S.B. 169                                                                         Enrolled Copy
        (4) For any property for which property taxes or tax notice charges are delinquent, the
 notice described in Subsection (2) shall state, "Prior taxes or tax notice charges are delinquent
 on this parcel."
        (5) Except as provided in Subsection (6), the county treasurer shall:
        (a) mail the notice required by this section, postage prepaid; or
        (b) leave the notice required by this section at the taxpayer's residence or usual place of
 business, if known.
        (6) (a) Subject to the other provisions of this Subsection (6), a county treasurer may, at
 the county treasurer's discretion, provide the notice required by this section by electronic mail if
 a taxpayer makes an election, according to procedures determined by the county treasurer, to
 receive the notice by electronic mail.
        (b) A taxpayer may revoke an election to receive the notice required by this section by
 electronic mail if the taxpayer provides written notice to the treasurer on or before October 1.
        (c) A revocation of an election under this section does not relieve a taxpayer of the
 duty to pay a tax or tax notice charge due under this chapter on or before the due date for
 paying the tax or tax notice charge.
        (d) A county treasurer shall provide the notice required by this section using a method
 described in Subsection (5), until a taxpayer makes a new election in accordance with this
 Subsection (6), if:
        (i) the taxpayer revokes an election in accordance with Subsection (6)(b) to receive the
 notice required by this section by electronic mail; or
        (ii) the county treasurer finds that the taxpayer's electronic mail address is invalid.
        (e) A person is considered to be a taxpayer for purposes of this Subsection (6)
 regardless of whether the property that is the subject of the notice required by this section is
 exempt from taxation.
        (7) (a) The county treasurer shall provide the notice required by this section to a
 taxpayer on or before November 1.
        (b) The county treasurer shall keep on file in the county treasurer's office the
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        Enrolled Copy                                                                               S.B. 169
 information set forth in the notice.
        (c) The county treasurer is not required to mail a tax receipt acknowledging payment.
        (8) This section does not apply to property taxed under Section 59-2-1302 or
 59-2-1307.
        (9) (a) A taxpayer who pays less than the full amount due on the taxpayer's property tax
 notice may, on a form provided by the county treasurer, direct how the county treasurer
 allocates the partial payment between:
        (i) the total amount due for property tax;
        (ii) the amount due for assessments, past due special district fees, and other tax notice
 charges; and
        (iii) any other amounts due on the property tax notice.
        (b) The county treasurer shall comply with a direction submitted to the county treasurer
 in accordance with S