S.B. 269

1

PROPERTY TAX REVISIONS
2 2013 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: John L. Valentine
5 House Sponsor: ____________
6
7 LONG TITLE
8 General Description:
9 This bill amends provisions related to local district property tax levies.
10 Highlighted Provisions:
11 This bill:
12 . authorizes a local district to levy a property tax that exceeds a maximum levy under
13 certain circumstances; and
14 . makes technical and conforming changes.
15 Money Appropriated in this Bill:
16 None
17 Other Special Clauses:
18 This bill takes effect on January 1, 2014.
19 Utah Code Sections Affected:
20 AMENDS:
21 17B-1-1002, as last amended by Laws of Utah 2011, Chapter 282
22
23 Be it enacted by the Legislature of the state of Utah:
24 Section 1. Section 17B-1-1002 is amended to read:
25 17B-1-1002. Limit on local district property tax levy -- Exceptions.
26 (1) [The] Except as provided in Subsection (2) or (3), the rate at which a local district
27 levies a property tax for district operation and maintenance expenses on the taxable value of

28 taxable property within the district may not exceed:
29 (a) .0008, for a basic local district;
30 (b) .0004, for a cemetery maintenance district;
31 (c) .0004, for a drainage district;
32 (d) .0008, for a fire protection district;
33 (e) .0008, for an improvement district;
34 (f) .0005, for a metropolitan water district;
35 (g) .0004, for a mosquito abatement district;
36 (h) .0004, for a public transit district;
37 (i) (i) .0023, for a service area that:
38 (A) is located in a county of the first or second class; and
39 (B) (I) provides fire protection, paramedic, and emergency services; or
40 (II) subject to Subsection [(3)] (4), provides law enforcement services; or
41 (ii) .0014, for each other service area; or
42 (j) the rates provided in Section 17B-2a-1006 , for a water conservancy district.
43 (2) Property taxes levied by a local district are excluded from the limit applicable to
44 that district under Subsection (1) if the taxes are:
45 (a) levied under Section 17B-1-1103 by a local district, other than a water conservancy
46 district, to pay principal of and interest on general obligation bonds issued by the district;
47 (b) levied to pay debt and interest owed to the United States; or
48 (c) levied to pay assessments or other amounts due to a water users association or other
49 public cooperative or private entity from which the district procures water.
50 (3) A local district may levy a property tax that exceeds the limit described in
51 Subsection (1)(i)(i) if:
52 (a) in the one-year period before the date the local district adopts its proposed property
53 tax rate, there is a reduction in the assessed valuation of property within the local district as a
54 result of a final, unappealable decision of a county board of equalization, the State Tax
55 Commission, or a court of competent jurisdiction; and
56 (b) the tax rate the local district levies is at or below the local district's certified tax rate
57 as defined in Section 59-2-924 .
58 [(3)] (4) A service area described in Subsection (1)(i)(i)(B)(II) may not collect a tax

59 described in Subsection (1)(i)(i) if a municipality or a county having a right to appoint a
60 member to the board of trustees of the service area under Subsection 17B-2a-905 (2) assesses
61 on or after November 30 in the year in which the tax is first collected and each subsequent year
62 that the tax is collected:
63 (a) a generally assessed fee imposed under Section 17B-1-643 for law enforcement
64 services; or
65 (b) any other generally assessed fee for law enforcement services.
66 Section 2. Effective date.
67 This bill takes effect on January 1, 2014.




Legislative Review Note
as of 3-1-13 10:57 AM

Office of Legislative Research and General Counsel

[Bill Documents]