Section 1. Section 59-2-919.1 is amended to read:59-2-919.1Effective 01/01/27. 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 (5), 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(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)for property assessed by the county assessor:(A)instructions on how the taxpayer may file an application with the county board of equalization to appeal the valuation or equalization of the property under Section 59-2-1004, including instructions for filing an application through electronic means; and(B)the deadline for the taxpayer to make an application to appeal the valuation or equalization of the property under Section 59-2-1004;(iv)for property assessed by the commission: (A)instructions on how the taxpayer may file an application with the commission for a hearing on an objection to the valuation or equalization of the property under Section 59-2-1007;(B)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; and(C)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); (D)levies for debt service voted on by the public;(E)levies imposed for special purposes under Section 10-6-133.4;(F)the minimum basic tax rate as defined in Section 53F-2-301; and(G)if applicable, the annual payment described in Subsection 63H-1-501(4)(a);(vii)the tax impact on the property;(viii)the date, time, and place of the required public hearing for each entity;(ix)property tax information pertaining to:(A)taxpayer relief; and(B)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); (xii)instructions on how the taxpayer may obtain additional information regarding the valuation of the property, including the characteristics and features of the property, from:(A)a website maintained by the county; or(B)the statewide web portal developed and maintained by the Multicounty Appraisal Trust under Subsection 59-2-1606(5)(a) for uniform access to property characteristics and features; and(xiii)if applicable, the following information in relation to any county relief levy imposed under Section 59-2a-104:(A)the rate of the county relief levy; and(B)the total amount of property tax revenue the county relief levy will generate; and(xiii)(xiv)other 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); (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; and(d)for each taxing entity proposing a tax increase, the dollar amount of additional ad valorem tax revenue, as defined in Section 59-2-919, that would be generated each year if the proposed tax increase is approved.(4)In addition to any other tax relief information required under Subsection (2)(c)(ix)(A), a notice sent to a residential property shall:(a)state, "If you are 65 years old or older, disabled, or experiencing extreme hardship, and this property is your primary residence, you may be eligible to defer payment of this property tax."; and(b)include a telephone number, or a website address on which a telephone number is prominently listed, that the property owner may call to obtain additional information about applying for a deferral.(5)(a)Subject to the other provisions of this Subsection (5), a county auditor may provide, at the county auditor's discretion, 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 county auditor sends a notice required by this section by electronic means, the county auditor shall attempt to verify whether a taxpayer receives the notice.(ii)If the county auditor cannot verify receipt of the notice sent by electronic means 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 county auditor shall send the notice required by this section 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 (5):(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 (5), if:(i)the taxpayer revokes an election in accordance with Subsection (5)(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 (5) regardless of whether the property that is the subject of the notice required by this section is exempt from taxation.

Section 2. Section 59-2-924 is amended to read:59-2-924Effective 01/01/27. Definitions -- Report of valuation of property to county auditor and commission -- Transmittal by auditor to governing bodies -- Calculation of certified tax rate -- Rulemaking authority -- Adoption of tentative budget -- Notice provided by the commission.(1)As used in this section:(a)(i)"Ad valorem property tax revenue" means revenue collected in accordance with this chapter minus revenue the taxing entity receives in accordance with Subsection 59-2a-104(4).(ii)"Ad valorem property tax revenue" does not include:(A)interest;(B)penalties;(C)collections from redemptions; or(D)revenue received by a taxing entity from personal property that is semiconductor manufacturing equipment assessed by a county assessor in accordance with Part 3, County Assessment.(b)"Adjusted tax increment" means the same as that term is defined in Section 17C-1-102.(c)(i)"Aggregate taxable value of all property taxed" means:(A)the aggregate taxable value of all real property a county assessor assesses in accordance with Part 3, County Assessment, for the current year;(B)the aggregate taxable value of all real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the current year; and(C)the aggregate year end taxable value of all personal property a county assessor assesses in accordance with Part 3, County Assessment, contained on the prior year's tax rolls of the taxing entity.(ii)"Aggregate taxable value of all property taxed" does not include the aggregate year end taxable value of personal property that is:(A)semiconductor manufacturing equipment assessed by a county assessor in accordance with Part 3, County Assessment; and(B)contained on the prior year's tax rolls of the taxing entity.(d)"Base taxable value" means:(i)for an authority created under Section 11-58-201, the same as that term is defined in Section 11-58-102;(ii)for the Point of the Mountain State Land Authority created in Section 11-59-201, the same as that term is defined in Section 11-59-20711-59-208;(iii)for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the same as that term is defined in Section 11-70-101;(iv)for an agency created under Section 17C-1-201.5, the same as that term is defined in Section 17C-1-102;(v)for an authority created under Section 63H-1-201, the same as that term is defined in Section 63H-1-102;(vi)for a host local government, the same as that term is defined in Section 63N-2-502;(vii)for a housing and transit reinvestment zone or convention center reinvestment zone created under Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, the same as that term is defined in Section 63N-3-602;(viii)for a home ownership promotion zone created under Title 10, Chapter 21, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part 5, Home Ownership Promotion Zone, a property's taxable value as shown upon the assessment roll last equalized during the base year, as that term is defined in Section 10-21-101 or Section 17-80-101;(ix)for a first home investment zone created under Title 63N, Chapter 3, Part 16, First Home Investment Zone Act, a property's taxable value as shown upon the assessment roll last equalized during the base year, as that term is defined in Section 63N-3-1601;(x)for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, a property's taxable value as shown upon the assessment roll last equalized during the property tax base year, as that term is defined in Section 63N-3-1701; or(xi)for an electrical energy development zone createddesignated under Section 79-6-1104, the value of the property within an electrical energy development zone, as shown on the assessment roll last equalized before the creationdesignation of the electrical energy development zone, as that term is defined in Section 79-6-1104.(e)"Centrally assessed benchmark value" means an amount equal to the average year end taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous three calendar years, adjusted for taxable value attributable to:(i)an annexation to a taxing entity;(ii)an incorrect allocation of taxable value of real or personal property the commission assesses in accordance with Part 2, Assessment of Property; or(iii)a change in value as a result of a change in the method of apportioning the value prescribed by the Legislature, a court, or the commission in an administrative rule or administrative order.(f)"Centrally assessed industry" means the following industry classes the commission assesses in accordance with Part 2, Assessment of Property:(i)air carrier;(ii)coal;(iii)coal load out property;(iv)electric generation;(v)electric rural;(vi)electric utility;(vii)gas utility;(viii)ground access property;(ix)land only property;(x)liquid pipeline;(xi)metalliferous mining;(xii)nonmetalliferous mining;(xiii)oil and gas gathering;(xiv)oil and gas production;(xv)oil and gas water disposal;(xvi)railroad;(xvii)sand and gravel; and(xviii)uranium.(g)(i)"Centrally assessed new growth" means the greater of:(A)for each centrally assessed industry, zero; or(B)the amount calculated by subtracting the centrally assessed benchmark value for each centrally assessed industry, adjusted for prior year end incremental value, from the taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for each centrally assessed industry for the current year, adjusted for current year incremental value.(ii)"Centrally assessed new growth" does not include a change in value for a centrally assessed industry as a result of a change in the method of apportioning the value prescribed by the Legislature, a court, or the commission in an administrative rule or administrative order.(h)"Certified tax rate" means a tax rate that will provide the same ad valorem property tax revenue for a taxing entity as was budgeted by that taxing entity for the prior year.(i)"Community reinvestment agency" means the same as that term is defined in Section 17C-1-102.(j)"Eligible new growth" means the greater of:(i)zero; or(ii)the sum of:(A)locally assessed new growth;(B)centrally assessed new growth; and(C)project area new growth or hotel property new growth.(k)"Host local government" means the same as that term is defined in Section 63N-2-502.(l)"Hotel property" means the same as that term is defined in Section 63N-2-502.(m)"Hotel property new growth" means an amount equal to the incremental value that is no longer provided to a host local government as incremental property tax revenue.(n)"Incremental property tax revenue" means the same as that term is defined in Section 63N-2-502.(o)"Incremental value" means:(i)for an authority created under Section 11-58-201, the amount calculated by multiplying:(A)the difference between the taxable value and the base taxable value of the property that is located within a project area and on which property tax differential is collected; and(B)the number that represents the percentage of the property tax differential that is paid to the authority;(ii)for the Point of the Mountain State Land Authority created in Section 11-59-201, an amount calculated by multiplying:(A)the difference between the current assessed value of the property and the base taxable value; and(B)the number that represents the percentage of the property tax augmentation, as defined in Section 11-59-20711-59-208, that is paid to the Point of the Mountain State Land Authority;(iii)for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the amount calculated by multiplying:(A)the difference between the taxable value for the current year and the base taxable value of the property that is located within a project area; and(B)the number that represents the percentage of enhanced property tax revenue, as defined in Section 11-70-101;(iv)for an agency created under Section 17C-1-201.5, the amount calculated by multiplying:(A)the difference between the taxable value and the base taxable value of the property located within a project area and on which tax increment is collected; and(B)the number that represents the adjusted tax increment from that project area that is paid to the agency;(v)for an authority created under Section 63H-1-201, the amount calculated by multiplying:(A)the difference between the taxable value and the base taxable value of the property located within a project area and on which property tax allocation is collected; and(B)the number that represents the percentage of the property tax allocation from that project area that is paid to the authority;(vi)for a housing and transit reinvestment zone or convention center reinvestment zone created in accordance with Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, an amount calculated by multiplying:(A)the difference between the taxable value and the base taxable value of the property that is located within a housing and transit reinvestment zone or convention center reinvestment zone and on which tax increment is collected; and(B)the number that represents the percentage of the tax increment that is paid to the housing and transit reinvestment zone or convention center reinvestment zone;(vii)for a host local government, an amount calculated by multiplying:(A)the difference between the taxable value and the base taxable value of the hotel property on which incremental property tax revenue is collected; and(B)the number that represents the percentage of the incremental property tax revenue from that hotel property that is paid to the host local government;(viii)for a home ownership promotion zone created under Title 10, Chapter 21, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part 5, Home Ownership Promotion Zone, an amount calculated by multiplying:(A)the difference between the taxable value and the base taxable value of the property that is located within a home ownership promotion zone and on which tax increment is collected; and(B)the number that represents the percentage of the tax increment that is paid to the home ownership promotion zone;(ix)for a first home investment zone created in accordance with Title 63N, Chapter 3, Part 16, First Home Investment Zone Act, an amount calculated by multiplying:(A)the difference between the taxable value and the base taxable value of the property that is located within a first home investment zone and on which tax increment is collected; and(B)the number that represents the percentage of the tax increment that is paid to the first home investment zone;(x)for a major sporting event venue zone created pursuant toin accordance with Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, an amount calculated by multiplying:(A)the difference between the taxable value and the base taxable value of the property located within a qualified development zone for a major sporting event venue zone and upon which property tax increment is collected; and(B)the number that represents the percentage of tax increment that is paid to the major sporting event venue zone, as approved by a major sporting event venue zone committee described in Section 63N-1a-1706; or(xi)for an electrical energy development zone createddesignated under Section 79-6-1104, the amount calculated by multiplying:(A)the difference between the taxable value and the base taxable value of the property that is located within the electrical energy developmental zone; and(B)the number that represents the percentage of the tax increment that is paid to a community reinvestment agency and the Electrical Energy Development Investment Fund created in Section 79-6-1105.(p)(i)"Locally assessed new growth" means the greater of:(A)zero; or(B)the amount calculated by subtracting the year end taxable value of real property the county assessor assesses in accordance with Part 3, County Assessment, for the previous year, adjusted for prior year end incremental value from the taxable value of real property the county assessor assesses in accordance with Part 3, County Assessment, for the current year, adjusted for current year incremental value.(ii)"Locally assessed new growth" does not include a change in:(A)value as a result of factoring in accordance with Section 59-2-704, reappraisal, or another adjustment;(B)assessed value based on whether a property is allowed a residential exemption for a primary residence under Section 59-2-103;(C)assessed value based on whether a property is assessed under Part 5, Farmland Assessment Act; or(D)assessed value based on whether a property is assessed under Part 17, Urban Farming Assessment Act.(q)"Project area" means:(i)for an authority created under Section 11-58-201, the same as that term is defined in Section 11-58-102;(ii)for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the same as that term is defined in Section 11-70-101;(iii)for an agency created under Section 17C-1-201.5, the same as that term is defined in Section 17C-1-102;(iv)for an authority created under Section 63H-1-201, the same as that term is defined in Section 63H-1-102;(v)for a housing and transit reinvestment zone or convention center reinvestment zone created under Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, the same as that term is defined in Section 63N-3-602;(vi)for a home ownership promotion zone created under Title 10, Chapter 21, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part 5, Home Ownership Promotion Zone, the same as that term is defined in Section 10-21-101 or Section 17-80-101;(vii)for a first home investment zone created under Title 63N, Chapter 3, Part 16, First Home Investment Zone Act, the same as that term is defined in Section 63N-3-1601; or(viii)for a major sporting event venue zone established under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, the qualified development zone, as defined in Section 63N-3-1701.(r)"Project area new growth" means:(i)for an authority created under Section 11-58-201, an amount equal to the incremental value that is no longer provided to an authority as property tax differential;(ii)for the Point of the Mountain State Land Authority created in Section 11-59-201, an amount equal to the incremental value that is no longer provided to the Point of the Mountain State Land Authority as property tax augmentation, as defined in Section 11-59-20711-59-208;(iii)for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, an amount equal to the incremental value that is no longer provided to the Utah Fairpark Area Investment and Restoration District;(iv)for an agency created under Section 17C-1-201.5, an amount equal to the incremental value that is no longer provided to an agency as tax increment;(v)for an authority created under Section 63H-1-201, an amount equal to the incremental value that is no longer provided to an authority as property tax allocation;(vi)for a housing and transit reinvestment zone or convention center reinvestment zone created under Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, an amount equal to the incremental value that is no longer provided to a housing and transit reinvestment zone or convention center reinvestment zone as tax increment;(vii)for a home ownership promotion zone created under Title 10, Chapter 21, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part 5, Home Ownership Promotion Zone, an amount equal to the incremental value that is no longer provided to a home ownership promotion zone as tax increment;(viii)for a first home investment zone created under Title 63N, Chapter 3, Part 16, First Home Investment Zone Act, an amount equal to the incremental value that is no longer provided to a first home investment zone as tax increment; or(ix)for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, an amount equal to the incremental value that is no longer provided to the creating entity of a major sporting event venue zone as property tax increment.(s)"Project area incremental revenue" means the same as that term is defined in Section 17C-1-1001.(t)"Property tax allocation" means the same as that term is defined in Section 63H-1-102.(u)"Property tax differential" means the same as that term is defined in Sections 11-58-102 and 79-6-1104.(v)"Subtraction" means the amount of revenue the taxing entity receives in the prior year in accordance with Subsection 59-2a-104(4).(v)(w)"Tax increment" means:(i)for a project created under Section 17C-1-201.5, the same as that term is defined in Section 17C-1-102;(ii)for a housing and transit reinvestment zone or convention center reinvestment zone created under Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, the same as the term "property tax increment" is defined in Section 63N-3-602;(iii)for a home ownership promotion zone created under Title 10, Chapter 21, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part 5, Home Ownership Promotion Zone, the same as that term is defined in Section 10-21-101 or Section 17-80-101;(iv)for a first home investment zone created under Title 63N, Chapter 3, Part 16, First Home Investment Zone Act, the same as that term is defined in Section 63N-3-1601; or(v)for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, property tax increment, as that term is defined in Section 63N-3-1701.(2)Before June 1 of each year, each county assessor shall deliver to the county auditor and the commission the following statements:(a)a statement containing the aggregate valuation of all taxable real property a county assessor assesses in accordance with Part 3, County Assessment, for each taxing entity; and(b)a statement containing the taxable value of all personal property a county assessor assesses in accordance with Part 3, County Assessment, from the prior year end values.(3)The county auditor shall, on or before June 8, transmit to the governing body of each taxing entity:(a)the statements described in Subsections (2)(a) and (b);(b)an estimate of the revenue from personal property;(c)the certified tax rate; and(d)all forms necessary to submit a tax levy request.(4)(a)Except as otherwise provided in this section, the certified tax rate shall be calculated by dividing the ad valorem property tax revenue that a taxing entity budgeted for the prior year minus subtractions by the amount calculated under Subsection (4)(b).(b)For purposes of Subsection (4)(a), the legislative body of a taxing entity shall calculate an amount as follows:(i)calculate for the taxing entity the difference between:(A)the aggregate taxable value of all property taxed; and(B)any adjustments for current year incremental value;(ii)after making the calculation required by Subsection (4)(b)(i), calculate an amount determined by increasing or decreasing the amount calculated under Subsection (4)(b)(i) by the average of the percentage net change in the value of taxable property for the equalization period for the three calendar years immediately preceding the current calendar year;(iii)after making the calculation required by Subsection (4)(b)(ii), calculate the product of:(A)the amount calculated under Subsection (4)(b)(ii); and(B)the percentage of property taxes collected for the five calendar years immediately preceding the current calendar year; and(iv)after making the calculation required by Subsection (4)(b)(iii), calculate an amount determined by:(A)multiplying the percentage of property taxes collected for the five calendar years immediately preceding the current calendar year by eligible new growth; and(B)subtracting the amount calculated under Subsection (4)(b)(iv)(A) from the amount calculated under Subsection (4)(b)(iii).(5)A certified tax rate for a taxing entity described in this Subsection (5) shall be calculated as follows:(a)except as provided in Subsection (5)(b) or (c), for a new taxing entity, the certified tax rate is zero;(b)for a municipality incorporated on or after July 1, 1996, the certified tax rate is:(i)in a county of the first, second, or third class, the levy imposed for municipal-type services under Title 17, Chapter 78, Part 5, Provision of Municipal-Type Services to Unincorporated Areas; and(ii)in a county of the fourth, fifth, or sixth class, the levy imposed for general county purposes and such other levies imposed solely for the municipal-type services identified in Section 17-78-501 and Subsection 17-63-101(23);(c)for a community reinvestment agency that received all or a portion of a taxing entity's project area incremental revenue in the prior year under Title 17C, Chapter 1, Part 10, Agency Taxing Authority, the certified tax rate is calculated as described in Subsection (4) except that the commission shall treat the total revenue transferred to the community reinvestment agency as ad valorem property tax revenue that the taxing entity budgeted for the prior year; and(d)for debt service voted on by the public, the certified tax rate is the actual levy imposed by that section, except that a certified tax rate for the following levies shall be calculated in accordance with Section 59-2-913 and this section:(i)a school levy provided for under Section 53F-8-301, 53F-8-302, or 53F-8-303; and(ii)a levy to pay for the costs of state legislative mandates or judicial or administrative orders under Section 59-2-1602.(6)(a)A taxing entity may impose a judgment levy under Section 59-2-1328 or 59-2-1330 at a rate that is sufficient to generate only the revenue required to satisfy one or more eligible judgments.(b)The ad valorem property tax revenue generated by a judgment levy described in Subsection (6)(a) may not be considered in establishing a taxing entity's aggregate certified tax rate.(7)(a)For the purpose of calculating the certified tax rate, the county auditor shall use:(i)the taxable value of real property:(A)the county assessor assesses in accordance with Part 3, County Assessment; and(B)contained on the assessment roll;(ii)the year end taxable value of personal property:(A)a county assessor assesses in accordance with Part 3, County Assessment; and(B)contained on the prior year's assessment roll; and(iii)the taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property.(b)For purposes of Subsection (7)(a), taxable value does not include eligible new growth.(8)(a)On or before June 30 of each year, a taxing entity shall adopt a tentative budget.(b)If a taxing entity intends to exceed the certified tax rate, the taxing entity shall notify the county auditor of:(i)the taxing entity's intent to exceed the certified tax rate; and(ii)the amount by which the taxing entity proposes to exceed the certified tax rate.(c)The county auditor shall notify property owners of any intent to levy a tax rate that exceeds the certified tax rate in accordance with Sections 59-2-919 and 59-2-919.1.(9)(a)Subject to Subsection (9)(d), the commission shall provide notice, through electronic means on or before July 31, to a taxing entity and the Revenue and Taxation Interim Committee if:(i)the amount calculated under Subsection (9)(b) is 10% or more of the year end taxable value of the real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous year, adjusted for prior year end incremental value; and(ii)the amount calculated under Subsection (9)(c) is 50% or more of the total year end taxable value of the real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the previous year.(b)For purposes of Subsection (9)(a)(i), the commission shall calculate an amount by subtracting the taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the current year, adjusted for current year incremental value, from the year end taxable value of the real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous year, adjusted for prior year end incremental value.(c)For purposes of Subsection (9)(a)(ii), the commission shall calculate an amount by subtracting the total taxable value of real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the current year, from the total year end taxable value of the real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the previous year.(d)The notification under Subsection (9)(a) shall include a list of taxpayers that meet the requirement under Subsection (9)(a)(ii).

Section 3. Section 59-2-1317 is amended to read:59-2-1317Effective 01/01/27. 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(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)instructions for payment of the taxes and tax notice charges applicable to the property, including the taxpayer's payment options 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;(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;(xi)the street address or website at which the taxes and tax notice charges may be paid;(xii)the date on which the taxes and tax notice charges are delinquent;(xiii)the penalty imposed on delinquent taxes and tax notice charges;(xiv)a statement that explains the taxpayer's right to direct allocation of a partial payment in accordance with Subsection (9);(xv)other information specifically authorized to be included on the notice under this chapter;(xvi)if applicable, the following information in relation to any county relief levy imposed under Section 59-2a-104:(A)the rate of the county relief levy; and(B)the total amount of property tax revenue the county relief levy will generate;(xvi)(xvii)other property tax information approved by the commission; and(xvii)(xviii)if sent in calendar year 2024, 2025, or 2026:(A)notice that the taxpayer may request electronic notice as described in Subsection 17-71-302(1)(m); and(B)instructions describing how to elect to receive a notice as described in Subsection 17-71-302(1)(m).(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.(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 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 Subsection (9)(a).(c)The provisions of this Subsection (9) do not:(i)affect the right or ability of a local entity to pursue any available remedy for non-payment of any item listed on a taxpayer's property tax notice; or(ii)toll or otherwise change any time period related to a remedy described in Subsection (9)(c)(i).

Section 4. Section 59-2-1365 is amended to read:59-2-1365Effective 01/01/27. Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.(1)Except as provided in Subsections (3) and (4), the county treasurer shall pay to the treasurer of each taxing entity and each tax notice charge entity in the county on or before the tenth day of each month:(a)all money that the county treasurer received during the preceding month that is due to the entity; and(b)each entity's proportionate share of money the county treasurer received during the preceding month for:(i)delinquent taxes and tax notice charges;(ii)interest;(iii)penalties; and(iv)costs on all tax sales and redemptions.(2)Except as provided in Subsections (3) and (4), the county treasurer shall:(a)adopt an appropriate procedure to account for the transfer and receipt of money between taxing entities and tax notice charge entities;(b)make a final annual settlement on March 31 with each taxing entity and tax notice charge entity, including providing the entity a written statement for the most recent calendar year of the amount of:(i)total taxes and tax notice charges charged;(ii)current taxes and tax notice charges collected;(iii)treasurer's relief;(iv)redemptions;(v)penalties;(vi)interest;(vii)in lieu fee collections on motor vehicles; and(viii)the forfeited revenue amount, as defined in Section 59-2a-101; and(viii)(ix)miscellaneous collections;(c)invest the money it receives under Subsection (1); and(d)pay annually to each taxing entity and tax notice charge entity in the county the interest earned on the invested money under Subsection (2)(c):(i)on or before March 31; and(ii)apportioned according to the proportion that the:(A)taxing entity's tax receipts bear to the total tax receipts received by the county treasurer; and(B)tax notice charge entity's tax notice charge receipts bear to the total tax notice charge receipts that the county treasurer receives.(3)Notwithstanding Subsections (1) and (2), a county may:(a)negotiate with a taxing entity or tax notice charge entity a procedure other than the procedure provided in Subsection (2)(a) to account for the transfer and receipt of money between the county and the taxing entity or tax notice charge entity; and(b)establish a date other than the tenth day of each month for the county treasurer to make payments required under Subsection (1).(4)This section does not invalidate an existing contract between a county and a taxing entity or tax notice charge entity relating to the apportionment and payment of money or interest.

Section 5. Section 59-2-1601 is amended to read:59-2-1601Effective 01/01/27. Definitions.As used in this part:(1)"County additional property tax" means the property tax levy described in Subsection 59-2-1602(4).(2)"Fund" means the Property Tax Valuation Fund created in Section 59-2-1602.(3)"Impacted taxing entity" means the same as that term is defined in Section 59-2a-101.(3)(4)"Multicounty Appraisal Trust" means the Multicounty Appraisal Trust created by an agreement:(a)entered into by all of the counties in the state; and(b)authorized by Title 11, Chapter 13, Interlocal Cooperation Act.(4)(5)"Multicounty assessing and collecting levy" means a property tax levied in accordance with Subsection 59-2-1602(2).(5)(6)(a)"Property valuation service" means any service or technology that promotes uniform assessment levels for the valuation of personal property and real property in accordance with Part 3, County Assessment.(b)"Property valuation service" includes statewide aerial imagery, change detection, sketch validation, exception analysis, commercial valuation modeling, residential valuation modeling, automated valuation modeling, and equity analysis.(6)(7)"Statewide property tax system" means a computer assisted system for mass appraisal, equalization, collection, distribution, and administration related to property tax, created by the Multicounty Appraisal Trust in accordance with Section 59-2-1606.

The following section is affected by a coordination clause at the end of this bill.

Section 6. Section 59-2-1602 is amended to read:59-2-1602Effective 01/01/27. Property Tax Valuation Fund -- Statewide levy -- Additional county levy.(1)(a)There is created a custodial fund known as the "Property Tax Valuation Fund."(b)The fund consists of:(i)deposits made and penalties received under Subsection (3); and(ii)interest on money deposited into the fund.; and(iii)appropriations from the Legislature.(c)Deposits, penalties, and interest described in Subsection (1)(b) shall be disbursed and used as provided in Section 59-2-1603 and Subsection (5).(2)(a)Each county shall annually impose a multicounty assessing and collecting levy as provided in this Subsection (2).(b)The tax rate of the multicounty assessing and collecting levy is the certified revenue levy rounded up to the sixth decimal place.(c)The state treasurer shall allocate all revenue collected from the multicounty assessing and collecting levy to the Multicounty Appraisal Trust.(3)(a)The multicounty assessing and collecting levy imposed under Subsection (2) shall be separately stated on the tax notice as a multicounty assessing and collecting levy.(b)The multicounty assessing and collecting levy is:(i)exempt from Sections 17C-1-403 through 17C-1-406;(ii)in addition to and exempt from the maximum levies allowable under Section 59-2-908; and(iii)exempt from the notice and public hearing requirements of Section 59-2-919.(c)(i)Each county shall transmit quarterly to the state treasurer the revenue collected from the multicounty assessing and collecting levy.(ii)The revenue transmitted under Subsection (3)(c)(i) shall be transmitted no later than the tenth day of the month following the end of the quarter in which the revenue is collected.(iii)If revenue transmitted under Subsection (3)(c)(i) is transmitted after the tenth day of the month following the end of the quarter in which the revenue is collected, the county shall pay an interest penalty at the rate of 10% each year until the revenue is transmitted.(d)The state treasurer shall allocate the penalties received under this Subsection (3) in the same manner as revenue is allocated under Subsection (2)(c).(4)(a)A county may levy a county additional property tax in accordance with this Subsection (4).(b)The county additional property tax:(i)shall be separately stated on the tax notice as a county assessing and collecting levy;(ii)may not be incorporated into the rate of any other levy;(iii)is exempt from Sections 17C-1-403 through 17C-1-406; and(iv)is in addition to and exempt from the maximum levies allowable under Section 59-2-908.(c)Revenue collected from the county additional property tax shall be used to:(i)promote the accurate valuation and uniform assessment levels of property as required by Section 59-2-103;(ii)promote the efficient administration of the property tax system, including the costs of assessment, collection, and distribution of property taxes;(iii)fund state mandated actions to meet legislative mandates or judicial or administrative orders that relate to promoting:(A)the accurate valuation of property; and(B)the establishment and maintenance of uniform assessment levels within and among counties; and(iv)establish reappraisal programs that:(A)are adopted by a resolution or ordinance of the county legislative body; and(B)conform to rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.(5)(a)The Multicounty Appraisal Trust may use money in the fund to make one-time loans to counties to pay the costs of the county, and any impacted taxing entity within the county, from the county's provision of deferrals under Chapter 2a, Part 7, Discretionary Deferral for Eligible Owners, or Chapter 2a, Part 9, Nondiscretionary Deferral for Eligible Owners.(b)A county or any impacted taxing entity that receives loan proceeds under this section may not increase the county's or impacted taxing entity's certified tax rate as a result of receiving less property tax revenue from the county's provision of deferrals under Chapter 2a, Part 7, Discretionary Deferral for Eligible Owners, or Chapter 2a, Part 9, Nondiscretionary Deferral for Eligible Owners.

Section 7. Section 59-2a-101 is amended to read:59-2a-101Effective 01/01/27. Definitions.As used in this chapter:(1)"Active component of the United States Armed Forces" means the same as that term is defined in Section 59-10-1027.(2)"Active duty service member" means an individual who serves outside of the state as a member of an active component of the United States Armed Forces or a reserve component of the United States Armed Forces for at least 200 days, regardless of whether consecutive, in any continuous 365-day period, if the days of active duty military service:(a)were completed in the year before the individual applies for property tax relief; and(b)have not been previously counted for purposes of the individual qualifying for or applying to receive property tax relief.(3)"Adjusted property tax amount" means the amount of property taxes, from the current year property tax amount, that an eligible owner is required to pay for a calendar year in which the eligible owner receives a deferral under Part 7, Discretionary Deferral for Eligible Owners, or Part 9, Nondiscretionary Deferral for Eligible Owners.(4)"Base year property tax amount" means:(a)for a calendar year in which an eligible owner did not receive a deferral under Part 7, Discretionary Deferral for Eligible Owners, or Part 9, Nondiscretionary Deferral for Eligible Owners, for the preceding calendar year, the amount of property taxes levied on the eligible owner's primary residence for the preceding calendar year; and(b)for a calendar year in which an eligible owner received a deferral under Part 7, Discretionary Deferral for Eligible Owners, or Part 9, Nondiscretionary Deferral for Eligible Owners, for the preceding calendar year, the amount of property taxes levied on the eligible owner's primary residence for the calendar year immediately preceding the calendar year for which the eligible owner first received the deferral.(2)(5)"Active duty claimant" means a member of an active component of the United States Armed Forces or a reserve component of the United States Armed Forces who:(a)performed qualifying active duty military service; and(b)applies for an exemption described in Part 6, Active Duty Armed Forces Exemption.(3)"Adjusted taxable value limit" means:(a)for the calendar year that begins on January 1, 2023, $479,504; or(b)for each calendar year after the calendar year that begins on January 1, 2023, the amount of the adjusted taxable value limit for the previous year plus an amount calculated by multiplying the amount of the adjusted taxable value limit for the previous year by the actual percent change in the consumer price index during the previous calendar year.(4)(6)"Claim" means:(a)a claim for tax abatement described in Subsection (21)(a) or a credit under Part 2, Renter's Credit, or Part 3, Homeowner's Credit;(b)(a)an exemption under Part 5, Veteran Armed Forces Exemption, or Part 6, Active Duty Armed Forces Exemption; or(c)(b)an application for an abatement under Part 4, Abatement for Indigent Individuals, or a deferral under Part 7, Discretionary Deferral for Eligible Owners, Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, or Part 9, Nondiscretionary Deferral for Elderly PropertyEligible Owners.(5)(a)"Claimant" means a homeowner or renter who:(i)files a claim under Part 2, Renter's Credit, or Part 3, Homeowner's Credit, for a residence;(ii)is domiciled in this state for the entire calendar year for which a claim for relief is filed; and(iii)on or before December 31 of the year for which a claim for relief is filed, is:(A)66 years old or older if the individual was born on or before December 31, 1959; or(B)67 years old or older if the individual was born on or after January 1, 1960.(b)Notwithstanding Subsection (5)(a), "claimant" includes a surviving spouse:(i)regardless of:(A)the age of the surviving spouse; or(B)the age of the deceased spouse at the time of death;(ii)if the surviving spouse meets: (A)the requirements described in Subsections (5)(a)(i) and (5)(a)(ii); and(B)the income requirements described in Part 2, Renter's Credit, if the surviving spouse is filing a claim for a renter's credit, or Part 3, Homeowner's Credit, if the surviving spouse is filing a claim for a homeowner's credit;(iii)if the surviving spouse is part of the same household of the deceased spouse at the time of death of the deceased spouse; and(iv)if the surviving spouse is unmarried at the time the surviving spouse files the claim.(c)If two or more individuals of a household are able to meet the qualifications for a claimant, the individuals may determine among them as to who the claimant shall be, but if the individuals are unable to agree, the matter shall be referred to the county legislative body for a determination of the claimant of an owned residence and to the commission for a determination of the claimant of a rented residence.(6)(7)"Consumer price index" means:(a)for Part 2, Renter's Credit, and Part 3, Homeowner's Credit, the Consumer Price Index - All Urban Consumers, Housing United States Cities Average, published by the Bureau of Labor Statistics of the United States Department of Labor; and.(b)for the other parts of this chapter, the same as that term is described in Section 1(f)(4), Internal Revenue Code, and defined in Section 1(f)(5), Internal Revenue Code.(8)"County relief levy" means a property tax levied in accordance with Section 59-2a-104.(9)"County relief program" means a county program, implemented at the county's discretion, that provides a form of property tax relief to a specific demographic within the county, as authorized under Utah Constitution, Article XIII, Section 3.(7)(10)"Deceased veteran with a disability" means a deceased individual who was a veteran with a disability at the time the individual died.(8)(11)"Deferral" means a postponement of a tax due date or a tax notice charge granted in accordance with Section 59-2a-701, 59-2a-801, or 59-2a-901.(9)"Eligible owner" means an owner of an attached or a detached single-family residence:(a)(i)who is 75 years old or older on or before December 31 of the year in which the individual applies for a deferral under Part 9, Nondiscretionary Deferral for Elderly Property Owners;(ii)whose household income does not exceed 200% of the maximum household income certified to a homeowner's credit described in Section 59-2a-305; and(iii)whose household liquid resources do not exceed 20 times the amount of property taxes levied on the owner's residence for the preceding calendar year; or(b)that is a trust described in Section 59-2a-109 if the grantor of the trust is an individual described in Subsection (9)(a).(10)"Eligible property" means property owned by a veteran claimant that is:(a)the veteran claimant's primary residence, including a residence that the veteran claimant does not reside in because the veteran claimant is admitted as an inpatient at a health care facility as defined in Section 26B-4-501; or(b)tangible personal property that:(i)is held exclusively for personal use; and(ii)is not used in a trade or business.(11)(a)"Gross rent" means rent actually paid in cash or the cash equivalent solely for the right of occupancy, at arm's length, of a residence, exclusive of charges for any utilities, services, furniture, furnishings, or personal appliances furnished by the landlord as a part of the rental agreement.(b)If a claimant occupies two or more residences in the year, "gross rent" means the total rent paid for the residences during the one-year period for which the renter files a claim under this part.(12)(a)"Homeowner" means:(i)an individual whose name is listed on the deed of a residence; or(ii)if a residence is owned in a qualifying trust, an individual who is a grantor, trustor, or settlor or holds another similar role in the trust.(b)"Homeowner" does not include:(i)if a residence is owned by any type of entity other than a qualifying trust, an individual who holds an ownership interest in that entity; or(ii)an individual who is listed on a deed of a residence along with an entity other than a qualifying trust.(13)"Homeowner's credit" means a credit against a claimant's property tax liability.(12)"Eligible owner" means:(a)for a deferral under Part 7, Discretionary Deferral for Eligible Owners, an owner of an attached or detached single-family residence:(i)(A)who uses the residence as the owner's primary residence as of January 1 of the calendar year for which the owner applies for the deferral;(B)whose household income does not exceed $60,000, subject to adjustment in accordance with Subsection 59-2a-701(11); and(C)whose household liquid resources do not exceed 40 times the amount of property taxes levied on the residence for the preceding calendar year; or(ii)that is a trust described in Section 59-2a-109 if the grantor of the trust is an individual described in Subsection (12)(a)(i); and(b)for a deferral under Part 9, Nondiscretionary Deferral for Eligible Owners, an owner of an attached or detached single-family residence:(i)(A)who uses the residence as the owner's primary residence as of January 1 of the calendar year for which the owner applies for the deferral;(B)who is 65 years old or older on or before December 31 of the calendar year for which the owner applies for the deferral;(C)whose household income does not exceed $75,000, subject to adjustment in accordance with Subsection 59-2a-901(11); and(D)whose household liquid resources do not exceed 40 times the amount of property taxes levied on the residence for the preceding calendar year; or(ii)that is a trust described in Section 59-2a-109 if the grantor of the trust is an individual described in Subsection (12)(b)(i).(13)"Forfeited revenue amount" means the total amount of the decrease in budgeted property tax revenue in a calendar year for all impacted taxing entities within a county as a result of the county's implementation of a county relief program.(14)"Household" means the association of individuals who live in the same dwelling, sharing the dwelling's furnishings, facilities, accommodations, and expenses.(15)(a)"Household income" means all income received by all members of a claimant's household in:(i)for a claimant who owns a residence, the calendar year preceding the calendar year in which property taxes are due; or(ii)for a claimant who rents a residence, the year for which a claim is filed.(b)"Household income" does not include income received by a member of a claimant's household who is:(i)under 18 years old; or(ii)a parent or a grandparent, through blood, marriage, or adoption, of the claimant or the claimant's spouse.(16)"Household liquid resources" means the following resources that are not included in an individual's household income and held by one or more members of the individual's household:(a)cash on hand;(b)money in a checking or savings account;(c)savings certificates; and(d)stocks or bonds.(17)"Income" means the sum of:(a)federal adjusted gross income as defined in Section 62, Internal Revenue Code; and(b)nontaxable income.(18)"Indigent individual" means a poor individual as described in Utah Constitution, Article XIII, Section 3, Subsection (4), who:(a)(i)is 65 years old or older; or(ii)is less than 65 years old and:(A)the county finds that extreme hardship would prevail on the individual if the county does not defer or abate the individual's taxes; or(B)the individual has a disability;(b)has a total household income of less than the maximum household income certified to a homeowner's credit described in Section 59-2a-305;(c)resides for at least 10 months of the year in the residence that would be subject to the requested abatement; and(d)cannot pay the tax assessed on the individual's residence when the tax becomes due.(18)"Impacted taxing entity" means any taxing entity within a county that receives a decrease in budgeted property tax revenue in a calendar year as a result of the county's provision of property tax relief.(19)"Military entity" means:(a)the United States Department of Veterans Affairs;(b)an active component of the United States Armed Forces; or(c)a reserve component of the United States Armed Forces.(20)(a)"Nontaxable income" means amounts excluded from adjusted gross income under the Internal Revenue Code, including:(i)capital gains;(ii)loss carry forwards claimed during the taxable year in which a claimant files for relief under this chapter;(iii)depreciation claimed pursuant toin accordance with the Internal Revenue Code by a claimant on the residence for which the claimant files for relief under this chapter;(iv)support money received;(v)nontaxable strike benefits;(vi)the gross amount of a pension or annuity, including benefits under the Railroad Retirement Act of 1974, 45 U.S.C. Sec. 231 et seq., and veterans disability pensions;(vii)except for payments described in Subsection (20)(b)(vi), payments received under the Social Security Act;(viii)state unemployment insurance amounts;(ix)nontaxable interest received from any source;(x)workers' compensation;(xi)the gross amount of "loss of time" insurance; and(xii)voluntary contributions to a tax-deferred retirement plan.(b)"Nontaxable income" does not include:(i)public assistance;(ii)aid, assistance, or contributions from a tax-exempt nongovernmental source;(iii)surplus foods;(iv)relief in kind supplied by a public or private agency;(v)relief provided under this chapter;(vi)Social Security Disability Income payments received under the Social Security Act;(vii)federal tax refunds;(viii)federal child tax credits received under 26 U.S.C. Sec. 24;(ix)federal earned income tax credits received under 26 U.S.C. Sec. 32;(x)payments received under a reverse mortgage;(xi)payments or reimbursements to senior program volunteers under 42 U.S.C. Sec. 5058; or(xii)gifts or bequests.(21)(a)"Property taxes accrued" means property taxes, exclusive of special assessments, delinquent interest, and charges for service, levied on 35% of the fair market value, as reflected on the assessment roll, of a claimant's residence in this state.(b)For a mobile home, "property taxes accrued" includes taxes imposed on both the land upon which the home is situated and on the structure of the home itself, whether classified as real property or personal property taxes.(c)The relief described in Subsection (21)(a) constitutes:(i)a tax abatement for the poor in accordance with Utah Constitution, Article XIII, Section 3; and(ii)the residential exemption provided for in Section 59-2-103.(d)For purposes of this Subsection (21), property taxes accrued are levied on the lien date.(e)When a household owns and occupies two or more different residences in this state in the same calendar year, and neither residence is acquired or sold during the calendar year for which relief is claimed under this part, property taxes accrued shall relate only to the residence occupied on the lien date by the household as the household's principal place of residence.(f)(i)If a residence is an integral part of a large unit such as a farm or a multipurpose or multidwelling building, property taxes accrued shall be calculated on the percentage that the value of the residence is of the total value of the unit.(ii)For purposes of this Subsection (21)(f), "unit" refers to the parcel of property covered by a single tax statement of which the residence is a part.(22)"Property taxes due" means:(a)for a claimant:(i)the taxes due for which the county or the commission grants a tax abatement for the poor described in Subsection (21) or a credit; and(ii)for the calendar year for which the tax abatement for the poor or credit is granted;(b)for an indigent individual:(i)the taxes due for which a county granted an abatement under Section 59-2a-401; and(ii)for the calendar year for which the county grants the abatement;(c)for an active duty claimant:(i)the taxes due for which the county or the commission grants an exemption; and(ii)for the calendar year for which the exemption is granted; or(d)for a veteran claimant:(i)(A)the taxes due for which the county or the commission grants an exemption; and(B)for the calendar year for which the exemption is granted; and(ii)a uniform fee on tangible personal property described in Section 59-2-405 that is:(A)owned by the veteran claimant; and(B)assessed for the calendar year for which the county grants an exemption.(23)"Property taxes paid" means an amount equal to the sum of:(a)the amount of property taxes, and for a veteran claimant, uniform fee, paid for the taxable year for which the individual applied for relief described in this chapter; and(b)the amount of the relief the county grants under this chapter.(24)"Public assistance" means:(a)medical assistance provided under Title 26B, Chapter 3, Health Care - Administration and Assistance;(b)SNAP benefits as defined in Section 35A-1-102;(c)services or benefits provided under Title 35A, Chapter 3, Employment Support Act; and(d)foster care maintenance payments provided from the General Fund or under Title IV-E of the Social Security Act.(25)(21)"Qualifying active duty military service" means at least 200 days, regardless of whether consecutive, in any continuous 365-day period of active duty military service outside the state in an active component of the United States Armed Forces or a reserve component of the United States Armed Forces, if the days of active duty military service:(a)were completed in the year before an individual applies for an exemption described in Section 59-2a-601; and(b)have not previously been counted as qualifying active duty military service for purposes of qualifying for an exemption described in Section 59-2a-601 or applying for the exemption as described in Section 59-2a-602.(26)"Qualifying disabled veteran claimant" means a veteran claimant who has a 100% service-connected disability rating by the Veterans Benefits Administration that is permanent and total.(27)"Qualifying increase" means a valuation that is equal to or more than 150% higher than the previous year's valuation for property that:(a)is county assessed; and(b)on or after January 1 of the previous year and before January 1 of the current year has not had:(i)a physical improvement if the fair market value of the physical improvement increases enough to result in the valuation increase solely as a result of the physical improvement;(ii)a zoning change if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the zoning change; or(iii)a change in the legal description of the real property, if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the change in the legal description of the real property.(28)"Qualifying trust" means a trust holding title to real or tangible personal property for which an individual:(a)makes a claim under this part;(b)proves to the satisfaction of the county that title to the portion of the trust will revest in the individual upon the exercise of a power:(i)by:(A)the individual as grantor, trustor, settlor, or in another similar role of the trust;(B)a nonadverse party; or(C)both the individual and a nonadverse party; and(ii)regardless of whether the power is a power:(A)to revoke;(B)to terminate;(C)to alter;(D)to amend; or(E)to appoint; and(c)is obligated to pay the taxes on that portion of the trust property beginning January 1 of the year the individual makes the claim.(29)"Relative" means a spouse, child, parent, grandparent, grandchild, brother, sister, parent-in-law, brother-in-law, sister-in-law, nephew, niece, aunt, uncle, first cousin, or a spouse of any of these individuals.(30)"Rental assistance payment" means any payment that:(a)is made by a:(i)governmental entity;(ii)charitable organization; or(iii)religious organization; and(b)is specifically designated for the payment of rent of a claimant:(i)for the calendar year for which the claimant seeks a renter's credit under this part; and(ii)regardless of whether the payment is made to the claimant or the landlord.(31)(22)"Reserve component of the United States Armed Forces" means the same as that term is defined in Section 59-10-1027.(32)(a)(i)"Residence" means a dwelling in this state, whether owned or rented, and so much of the land surrounding the dwelling, not exceeding one acre, as is reasonably necessary for use of the dwelling as a home.(ii)"Residence" includes a dwelling that is:(A)a part of a multidwelling or multipurpose building and a part of the land upon which the multidwelling or multipurpose building is built; and(B)a mobile home, manufactured home, or houseboat.(b)"Residence" does not include personal property such as furniture, furnishings, or appliances.(c)For purposes of this Subsection (32), "owned" includes a vendee in possession under a land contract or one or more joint tenants or tenants in common.(33)"Statement of disability" means a document:(a)issued by a military entity; and(b)that lists the percentage of disability for the veteran with a disability or deceased veteran with a disability.(34)"Tax notice charge" means the same as that term is defined in Section 59-2-1301.5.(35)"Veteran claimant" means one of the following individuals who applies for an exemption described in Section 59-2a-501:(a)a veteran with a disability;(b)the unmarried surviving spouse of:(i)a deceased veteran with a disability; or(ii)a veteran who was killed in action or died in the line of duty; or(c)a minor orphan of:(i)a deceased veteran with a disability; or(ii)a veteran who was killed in action or died in the line of duty.(23)"Surviving relative" means the unmarried surviving spouse or minor orphan of:(a)a deceased veteran with a disability; or(b)a veteran who was killed in action or died in the line of duty.(36)(24)"Veteran who was killed in action or died in the line of duty" means an individual who was killed in action or died in the line of duty in an active component of the United States Armed Forces or a reserve component of the United States Armed Forces, regardless of whether that individual had a disability at the time that individual was killed in action or died in the line of duty.(37)(25)"Veteran with a disability" means an individual with a disability who, during military training or a military conflict, acquired a disability in the line of duty in an active component of the United States Armed Forces or a reserve component of the United States Armed Forces, as determined by a military entity.

Section 8. Section 59-2a-102 is repealed and reenacted to read:59-2a-102Effective 01/01/27. County authority to establish county relief program -- Requirements.(1)For a calendar year beginning on or after January 1, 2027, a county may, at the county's discretion, implement a county relief program to provide property tax relief to individuals within the county if:(a)the county relief program provides one of the following forms of property tax relief:(i)as authorized under Utah Constitution, Article XIII, Section 3, Subsection (3), and subject to Subsection (2), relief in the form of a property tax exemption for real property owned by veterans with a disability or surviving relatives; or(ii)as authorized under Utah Constitution, Article XIII , Section 3, Subsection (4), and subject to Subsection (3), relief in the form of a tax abatement for the poor;(b)in the calendar year immediately preceding the calendar year in which the county first implements the county relief program, the county, in accordance with Section 59-2a-103:(i)advertises the county's intention to consider the county relief program;(ii)conducts a public hearing to consider the county relief program; and(iii)approves the county relief program by ordinance;(c)for each calendar year after the calendar year in which the county first implements the county relief program, the county, in accordance with Section 59-2a-104:(i)imposes a county relief levy; and(ii)proportionately distributes the revenue collected from the county relief levy to impacted taxing entities; and(d)the county complies with all other requirements under this chapter.(2)The relief provided under Subsection (1)(a)(i) may only be provided:(a)in relation to a claimant's primary residence; and(b)for residential property not exceeding one acre of land.(3)(a)The relief provided under Subsection (1)(a)(ii) may only be provided:(i)subject to Subsection (3)(b), to an individual whose total household income is equal to or less than $45,000;(ii)in relation to a claimant's primary residence;(iii)for residential property not exceeding one acre of land;(iv)to an individual whose household liquid resources do not exceed 40 times the amount of property taxes levied on the residence for the preceding calendar year; and(v)for not more than 50% of the total tax levied for the individual for the current year.(b)For a calendar year beginning on or after January 1, 2028, the commission shall increase or decrease the household income eligibility amount under Subsection (3)(a)(i) by a percentage equal to the percentage difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2026.(4)A county may establish more than one county relief program in accordance with this chapter, provided that:(a)each county relief program the county establishes provides no more than one form of relief described in Subsection (1)(a); and(b)the county complies with Subsections (1)(b) through (d) for each county relief program the county establishes, including a separate county relief levy under Section 59-2a-104.(5)The requirements of this section, Section 59-2a-103, and Section 59-2a-104 do not apply to:(a)an exemption under Part 6, Active Duty Armed Forces Exemption;(b)a deferral under Part 7, Discretionary Deferral for Eligible Owners; or(c)a deferral under Part 9, Nondiscretionary Deferral for Eligible Owners.(6)The authority granted to counties under this chapter is an extension of the Legislature's exercise of authority under Utah Constitution, Article XIII, Section 3, to provide for property tax relief by statute.

Section 9. Section 59-2a-103 is repealed and reenacted to read:59-2a-103Effective 01/01/27. Public hearing and notice for approval of county relief program -- Ordinance.(1)A county may not provide property tax relief through a county relief program under this chapter unless the county first advertises the county's intention to do so, holds a public hearing for purposes of considering the county relief program, and approves the county relief program by ordinance as provided in this section.(2)The advertisement required by this section:(a)shall be published:(i)electronically in accordance with Section 45-1-101;(ii)as a class A notice under Section 63G-30-102; and(iii)for at least 14 days before the day on which the taxing entity conducts the public hearing required under this section; and(b)shall contain:(i)the date, time, and location of the public hearing at which the county considers the county relief program; and(ii)the estimated tax impact on an average residential and business property within the county that results from the county relief program.(3)The requirements of Subsections 59-2-919(8)(b)(i) and (c) through (f) apply to the public hearing required by this section.(4)At or following the public hearing required by this section, the county shall approve the county relief program by ordinance.(5)The ordinance described in Subsection (4) shall:(a)describe the purpose of the county relief program and include information regarding the county relief levy required by Section 59-2a-104;(b)establish the qualifications, procedures, and requirements for individuals within the county to apply for and receive property tax relief in accordance with the county relief program;(c)explain a property tax relief applicant's right to appeal the county's denial of property tax relief to the county board of equalization in accordance with Section 59-2a-105; and(d)include any other information the county requires to administer the county relief program.(6)Upon approval of the ordinance described in Subsection (4), the county may provide property tax relief through the county relief program beginning no sooner than the calendar year after adoption of the ordinance.

Section 10. Section 59-2a-104 is repealed and reenacted to read:59-2a-104Effective 01/01/27. Imposition of county relief levy for each county relief program -- Rate -- Notice and public hearing requirements -- Distribution of revenue.(1)A county that provides property tax relief within the county through a county relief program shall impose a county relief levy as provided in this section:(a)beginning in the calendar year immediately following the calendar year in which the county first provides property tax relief through the county relief program; and(b)in each calendar year after the calendar year described in Subsection (1)(a) in which the county provides property tax relief through the county relief program.(2)A county shall impose a separate county relief levy for each county relief program the county approves in accordance with Section 59-2a-103.(3)The county relief levy:(a)shall be imposed at a rate that is sufficient to generate only the forfeited revenue amount from the prior calendar year; and(b)is subject to the notice and public hearing requirements of Section 59-2-919, for each calendar year after the first calendar year in which the county relief levy is first imposed.(4)A county that imposes a county relief levy shall separately state the following on the notices described in Sections 59-2-919.1 and 59-2-1317:(a)the rate of the county relief levy; and(b)the total amount of revenue the county relief levy will generate.(5)A county shall distribute the revenue the county collects from the county relief levy to each impacted taxing entity within the county, based on the impacted taxing entity's proportionate share of forfeited revenue in the prior calendar year.

Section 11. Section 59-2a-105 is repealed and reenacted to read:59-2a-105Effective 01/01/27. Denial of property tax relief by county -- Appeal.(1)An individual who is aggrieved by a denial in whole or in part of property tax relief claimed in accordance with a county relief program under this chapter may appeal the denial to the county board of equalization.(2)If an individual is dissatisfied with the county board of equalization's decision in an appeal under this section, the individual may appeal to the commission.

Section 12. Section 59-2a-601 is amended to read:59-2a-601Effective 01/01/27. Active duty armed forces exemption amount -- County authority to make refunds -- Payment from General Fund.(1)The total taxable value of an active duty claimant's primary residence is exempt from taxation for the calendar year after the year in which the active duty claimant completed qualifying military service.(2)An active duty claimant may claim an exemption in accordance with this section if the active duty claimant owns the property eligible for the exemption at any time during the calendar year for which the active duty claimant claims the exemption.(3)A county granting an exemption under this part shall refund to the recipient of the exemption an amount equal to the amount by which the property taxes paid exceed the property taxes due, if that amount is $1 or more.(4)A payment for an exemption under this part shall be paid from the General Fund.

Section 13. Section 59-2a-602 is amended to read:59-2a-602Effective 01/01/27. Application -- Rulemaking authority -- Obtaining payment from General Fund.(1)An active duty claimant shall:(a)file an application as described in Subsection (2) in the year after the year during which the active duty claimant completes the qualifying active duty military service; and(b)if the active duty claimant meets the requirements of this section, claim one exemption only in the year the active duty claimant files the application.(2)(a)Except as provided in Section 59-2a-108 or Subsection (3), an active duty claimant shall, on or before September 1 of the calendar year for which the active duty claimant is applying for the exemption, file an application for an exemption with the county in which the active duty claimant resides on September 1 of that calendar year.(b)An application described in Subsection (2)(a) shall include:(i)a completed travel voucher or other satisfactory evidence of eligible military service; and(ii)a statement that lists the dates on which the 200 days of qualifying active duty military service began and ended.(c)A county that receives an application described in Subsection (2)(a) shall, within 30 days after the day on which the county received the application, provide the active duty claimant with a receipt that states that the county received the active duty claimant's application.(3)A county shall extend the September 1 application deadline by one additional year if the county legislative body determines that:(a)the active duty claimant or a member of the active duty claimant's immediate family had an illness or injury that prevented the active duty claimant from filing the application on or before the September 1 application deadline;(b)a member of the active duty claimant's immediate family died during the calendar year of the September 1 application deadline;(c)the active duty claimant was not physically present in the state for a time period of at least six consecutive months during the calendar year of the September 1 application deadline; or(d)the failure of the active duty claimant to file the application on or before the September 1 application deadline:(i)would be against equity or good conscience; and(ii)was beyond the reasonable control of the active duty claimant.(4)After issuing the receipt described in Subsection (2)(c), a county may not require an active duty claimant to file another application under Subsection (2)(a), except under the following circumstances:(a)a change in the active duty claimant's ownership of the active duty claimant's primary residence; or(b)a change in the active duty claimant's occupancy of the primary residence for which the active duty claimant claims an exemption under this section.(5)A county may verify that real property for which an active duty claimant applies for an exemption is the active duty claimant's primary residence.(6)(a)The county shall compile a list of active duty claimants and the exemption amount claimed by each active duty claimant for purposes of obtaining payment from the General Fund for the amount of exemptions claimed.(b)Upon certification by the commission, the payment for the exemptions under this Subsection (6) shall be made to the county on or before January 1 if the list of active duty claimants and the exemptions claimed are received by the commission on or before November 30 of the year in which the exemptions under this part are claimed.(c)If the commission does not receive from the county the list described in Subsection (6)(a) on or before November 30, payment shall be made within 30 days of receipt from the county of the list described in Subsection (6)(a).(6)(7)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule:(a)establish procedures and requirements for amending an application described in Subsection (2);(b)for purposes of Subsection (3), define the terms:(i)"immediate family"; or(ii)"physically present"; or(c)for purposes of Subsection (3)(d), prescribe the circumstances under which the failure of an active duty claimant to file an application on or before the September 1 application deadline:(i)would be against equity or good conscience; and(ii)is beyond the reasonable control of an active duty claimant.

Section 14. Section 59-2a-701 is repealed and reenacted to read:7. Discretionary Deferral for Eligible Owners59-2a-701Effective 01/01/27. Discretionary deferral for eligible owners.(1)For a calendar year beginning on or after January 1, 2027, an eligible owner may apply to the county for a discretionary deferral under this section for postponement of a portion of the property taxes due on the eligible owner's primary residence.(2)A county may grant an application for a deferral under this section if:(a)the applicant meets the definition of an eligible owner;(b)with respect to the primary residence for which the applicant applies for the deferral:(i)the applicant discloses all outstanding mortgages on the residence;(ii)the applicant is not receiving any of the following forms of property tax relief for the same residence:(A)the homeowner's credit under Part 3, Homeowner's Credit;(B)an abatement under Part 4, Abatement for Indigent Individuals; or(C)a deferral under Part 9, Nondiscretionary Deferral for Eligible Owners; and(iii)there are no delinquent property taxes, delinquent tax notice charges, or outstanding penalties, interest, or administrative costs related to a delinquent property tax or a delinquent tax notice charge due on the residence, other than:(A)taxes and tax notice charges previously deferred under this section; and(B)interest accrued on the taxes and tax notice charges described in Subsection (2)(b)(iii)(A); and(c)the applicant complies with the other applicable provisions of this part.(3)Of the total amount of taxes and tax notice charges levied on an eligible owner's primary residence for a calendar year in which the eligible owner receives a deferral under this section:(a)the adjusted property tax amount is 50% of the lesser of:(i)the base year property tax amount; and(ii)the current year property tax amount; and(b)the amount deferred is the amount of property taxes exceeding the adjusted property tax amount.(4)(a)Except as provided in Subsection (4)(b), the deferral period under this section is one year.(b)The county may extend the deferral period for one or more subsequent one-year periods if, for each subsequent calendar year in which the eligible owner seeks to extend the deferral period:(i)the eligible owner applies for an extension of the deferral; and(ii)the application meets the requirements of Subsection (2).(c)For purposes of Subsections 59-2-1331(2)(g)(ii) and 59-2-1343(1)(d), the deferral period ends on the last day of:(i)the initial one-year deferral period, if the county does not extend the deferral period under Subsection (4)(b); or(ii)the final one-year deferral period subsequently granted, if the county extends the deferral period under Subsection (4)(b).(5)(a)Taxes and tax notice charges deferred under this section accumulate with interest and applicable recording fees as a lien against the residential property.(b)A lien described in this Subsection (5):(i)has the same legal status as a lien described in Section 59-2-1325; and(ii)is subordinate to any mortgage on the property.(c)To release the lien described in this Subsection (5), except as provided in Subsections (5)(d) through (f), an eligible owner shall pay the total amount subject to the lien:(i)upon the eligible owner selling or otherwise disposing of the residential property; or(ii)when the residential property is no longer the eligible owner's primary residence.(d)(i)An eligible owner that receives a deferral under this section does not have to pay the deferred taxes, deferred tax notice charges, or applicable recording fees when the residential property transfers to the eligible owner's surviving spouse as a result of the eligible owner's death.(ii)After the residential property transfers to the eligible owner's surviving spouse, the deferred taxes, deferred tax notice charges, and applicable recording fees are due:(A)upon the surviving spouse selling or otherwise disposing of the residential property; or(B)when the residential property is no longer the surviving spouse's primary residence.(e)(i)An eligible owner that receives a deferral under this section does not have to pay the deferred taxes, deferred tax notice charges, or applicable recording fees when the residential property transfers between the eligible owner and a trust described in Section 59-2a-109 if:(A)the eligible owner is the grantor of the trust; and(B)the residential property remains the eligible owner's primary residence.(ii)After the residential property transfers between the eligible owner and a trust described in Subsection (5)(e)(i), the deferred taxes, deferred tax notice charges, and applicable recording fees are due when the residential property is no longer the eligible owner's primary residence.(f)(i)An eligible owner that receives a deferral under this section does not have to pay the deferred taxes, deferred tax notice charges, or applicable recording fees when the residential property transfers between the eligible owner and a special needs trust as described in 42 U.S.C. Sec. 1396p(d)(4) if the beneficiary of the trust meets the definition of an eligible owner.(ii)After the residential property transfers to a special needs trust described in Subsection (5)(f)(i), the deferred taxes, deferred tax notice charges, and applicable recording fees are due:(A)upon the sale or disposal of the residential property; or(B)when the residential property is no longer the primary residence of the beneficiary of the trust described in Subsection (5)(f)(i).(g)When the deferral period ends:(i)the lien becomes due and subject to the collection procedures described in Section 59-2-1331; and(ii)the date of levy is the date that the deferral period ends.(6)(a)If a county grants an eligible owner more than one deferral under this section for the same residential property, including an extension of the deferral period under Subsection (4)(b), the county is not required to submit for recording more than one lien.(b)Each subsequent deferral relates back to the date of the initial lien filing.(7)(a)For each residential property for which the county grants a deferral under this section, the county treasurer shall maintain a record that is an itemized account of the total amount of deferred property taxes and deferred tax notice charges subject to the lien.(b)The record described in this Subsection (7) is the official record of the amount of the lien.(8)Notwithstanding Subsection 59-2-1331(2)(c), taxes and tax notice charges deferred under this section bear interest at a rate of 3%.(9)A county may not require approval from lien holders for residential property that is subject to a mortgage or trust deed to receive a deferral under this section.(10)A county that grants a deferral to an eligible owner under this section shall:(a)provide notice of the adjusted property tax amount to the holder of each mortgage or trust deed outstanding on the residential property; and(b)refund to the eligible owner any amount of property taxes paid by the eligible owner during the deferral period in excess of the adjusted property tax amount.(11)For a calendar year beginning on or after January 1, 2028, the commission shall increase or decrease the household income eligibility amount specified in Subsection 59-2a-101(12)(a)(i)(C) by a percentage equal to the percentage difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2026.

Section 15. Section 59-2a-702 is amended to read:59-2a-702Effective 01/01/27. Application -- Rulemaking authority.(1)(a)Except as provided in Section 59-2a-108 or Subsection (2), an applicant for deferral for the current tax year shall annually file an application on or before September 1 with the county in which the applicant's property is located.(b)An indigent individual may, for the same property, apply and potentially qualify only for a deferral under this part, Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, or Part 9, Nondiscretionary Deferral for Elderly Property Owners, an abatement, or bothEligible Owners.(2)A county shall extend the September 1 application deadline by one additional year if:(a)the applicant had been approved for a deferral under this part in the prior year; or(b)the county determines that:(i)the applicant or a member of the applicant's immediate family had an illness or injury that prevented the applicant from filing the application on or before the September 1 application deadline;(ii)a member of the applicant's immediate family died during the calendar year of the September 1 application deadline;(iii)the failure of the applicant to file the application on or before the September 1 application deadline was beyond the reasonable control of the applicant; or(iv)denial of an application would be unjust or unreasonable.(3)An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral.(4)Both spouses shall sign an application if the application seeks a deferral or abatement on a residence:(a)in which both spouses reside; and(b)that the spouses own as joint tenants.(5)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.

Section 16. Section 59-2a-901 is repealed and reenacted to read:9. Nondiscretionary Deferral for Eligible Owners59-2a-901Effective 01/01/27. Nondiscretionary deferral for eligible owners.(1)For a calendar year beginning on or after January 1, 2027, an eligible owner may apply to the county for a nondiscretionary deferral under this section for postponement of a portion of the property taxes due on the eligible owner's primary residence.(2)A county shall grant an application for a deferral under this section if:(a)the applicant meets the definition of an eligible owner;(b)with respect to the primary residence for which the applicant applies for the deferral:(i)the eligible owner discloses all outstanding mortgages on the residence, none of which are a reverse mortgage;(ii)the eligible owner is not receiving an abatement under Part 4, Abatement for Indigent Individuals, or a deferral under Part 7, Discretionary Deferral for Eligible Owners, for the same residence;(iii)the assessed value of the residence, as listed on the valuation notice sent in accordance with Section 59-2-919.1, is greater than the amount of any outstanding mortgage on the residence by 5% or more; and(iv)there are no delinquent property taxes, delinquent tax notice charges, or outstanding penalties, interest, or administrative costs related to a delinquent property tax or a delinquent tax notice charge due on the residence, other than:(A)taxes and tax notice charges previously deferred under this section; and(B)accrued interest on the taxes and tax notice charges described in Subsection (2)(b)(iv)(A); and(c)the applicant complies with the other applicable provisions of this part.(3)Of the total amount of taxes and tax notice charges levied on an eligible owner's primary residence for a calendar year in which the eligible owner receives a deferral under this section:(a)the adjusted property tax amount is 100% of the lesser of:(i)the base year property tax amount; and(ii)the current year property tax amount; and(b)the amount deferred is the amount of property taxes exceeding the adjusted property tax amount.(4)(a)Except as provided in Subsection (4)(b), the deferral period under this section is one year.(b)The county shall extend the deferral period for one or more subsequent one-year periods if, for each subsequent calendar year in which the eligible owner seeks to extend the deferral period:(i)the eligible owner applies for an extension of the deferral; and(ii)the application meets the requirements of Subsection (2).(c)For purposes of Subsections 59-2-1331(2)(g)(ii) and 59-2-1343(1)(d), the deferral period ends on the last day of:(i)the initial one-year deferral period, if the county does not extend the deferral period under Subsection (4)(b); or(ii)the final one-year deferral period subsequently granted, if the county extends the deferral period under Subsection (4)(b).(5)(a)Taxes and tax notice charges deferred under this section accumulate with interest and applicable recording fees as a lien against the residential property.(b)A lien described in this Subsection (5) has the same legal status as a lien described in Section 59-2-1325.(c)To release the lien described in this Subsection (5), except as provided in Subsections (5)(d) through (f), an eligible owner shall pay the total amount subject to the lien:(i)upon the eligible owner selling or otherwise disposing of the residential property; or(ii)when the residential property is no longer the eligible owner's primary residence.(d)(i)An eligible owner that receives a deferral under this section does not have to pay the deferred taxes, deferred tax notice charges, or applicable recording fees when the residential property transfers to the eligible owner's surviving spouse as a result of the eligible owner's death.(ii)After the residential property transfers to the eligible owner's surviving spouse, the deferred taxes, deferred tax notice charges, and applicable recording fees are due:(A)upon the surviving spouse selling or otherwise disposing of the residential property; or(B)when the residential property is no longer the surviving spouse's primary residence.(e)(i)An eligible owner that receives a deferral under this section does not have to pay the deferred taxes, deferred tax notice charges, or applicable recording fees when the residential property transfers between the eligible owner and a trust described in Section 59-2a-109 if:(A)the eligible owner is the grantor of the trust; and(B)the residential property remains the eligible owner's primary residence.(ii)After the residential property transfers between the eligible owner and a trust described in Subsection (5)(e)(i), the deferred taxes, deferred tax notice charges, and applicable recording fees are due when the residential property is no longer the eligible owner's primary residence.(f)(i)An eligible owner that receives a deferral under this section does not have to pay the deferred taxes, deferred tax notice charges, or applicable recording fees when the residential property transfers between the eligible owner and a special needs trust as described in 42 U.S.C. Sec. 1396p(d)(4) if the beneficiary of the trust meets the definition of an eligible owner.(ii)After the residential property transfers to a special needs trust described in Subsection (5)(f)(i), the deferred taxes, deferred tax notice charges, and applicable recording fees are due:(A)upon the sale or disposal of the residential property; or(B)when the residential property is no longer the primary residence of the beneficiary of the trust described in Subsection (5)(f)(i).(g)When the deferral period ends:(i)the lien becomes due and subject to the collection procedures described in Section 59-2-1331; and(ii)the date of levy is the date that the deferral period ends.(6)(a)If a county grants an eligible owner more than one deferral under this section for the same residential property, including an extension of the deferral period under Subsection (4)(b), the county is not required to submit for recording more than one lien.(b)Each subsequent deferral relates back to the date of the initial lien filing.(7)(a)For each residential property for which the county grants a deferral under this section, the county treasurer shall maintain a record that is an itemized account of the total amount of deferred property taxes and deferred tax notice charges subject to the lien.(b)The record described in this Subsection (7) is the official record of the amount of the lien.(8)Notwithstanding Subsection 59-2-1331(2)(c), taxes and tax notice charges deferred under this section bear interest at a rate of 3%.(9)A county may not require approval from lien holders for residential property that is subject to a mortgage or trust deed to receive a deferral under this section.(10)A county that grants a deferral to an eligible owner under this section shall:(a)provide notice of the adjusted property tax amount to the holder of each mortgage or trust deed outstanding on the residential property; and(b)refund to the eligible owner any amount of property taxes paid by the eligible owner during the deferral period in excess of the adjusted property tax amount.(11)For a calendar year beginning on or after January 1, 2028, the commission shall increase or decrease the household income eligibility amount specified in Subsection 59-2a-101(12)(b)(i)(D) by a percentage equal to the percentage difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2026.

Section 17. Section 59-2a-902 is amended to read:59-2a-902Effective 01/01/27. Application -- Rulemaking authority.(1)(a)Except as provided in Section 59-2a-108 or Subsection (2), an applicant for deferral for the current tax year shall annually file an application on or before September 1 with the county in which the applicant's property is located.(b)An indigent individual may, for the same property, apply and potentially qualify only for a deferral under this part or Part 7, Discretionary Deferral, or Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, an abatement, or both for Eligible Owners.(2)A county shall extend the September 1 application deadline by one additional year if:(a)the applicant had been approved for a deferral under this part in the prior year; or(b)the county determines that:(i)the applicant or a member of the applicant's immediate family had an illness or injury that prevented the applicant from filing the application on or before the September 1 application deadline;(ii)a member of the applicant's immediate family died during the calendar year of the September 1 application deadline;(iii)the failure of the applicant to file the application on or before the September 1 application deadline was beyond the reasonable control of the applicant; or(iv)denial of an application would be unjust or unreasonable.(3)(a)An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral.(b)The requirements described in Subsection (3)(a) include:(i)proof that the applicant resides at the single-family residence for which the applicant seeks the deferral;(ii)proof of age; and(iii)proof of household income.(4)Both spouses shall sign an application if the application seeks a deferral on a residence:(a)in which both spouses reside; and(b)that the spouses own as joint tenants.(5)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.

Section 18. Section 63J-1-602.2 is amended to read:63J-1-602.2Effective 01/01/27Partially Repealed 07/01/29. List of nonlapsing appropriations to programs.Appropriations made to the following programs are nonlapsing:(1)The Legislature and the Legislature's committees.(2)The State Board of Education, including all appropriations to agencies, line items, and programs under the jurisdiction of the State Board of Education, in accordance with Section 53F-9-103.(3)The Rangeland Improvement Act created in Section 4-20-101.(4)The Percent-for-Art Program created in Section 9-6-404.(5)The LeRay McAllister Working Farm and Ranch Fund Program created in Title 4, Chapter 46, Part 3, LeRay McAllister Working Farm and Ranch Fund.(6)The Utah Lake Authority created in Section 11-65-201.(7)Dedicated credits accrued to the Utah Marriage Commission as provided under Subsection 17-66-303(2)(d)(ii).(8)The Wildlife Land and Water Acquisition Program created in Section 23A-6-205.(9)Sanctions collected as dedicated credits from Medicaid providers under Subsection 26B-3-108(7).(10)The primary care grant program created in Section 26B-4-310.(11)The Opiate Overdose Outreach Pilot Program created in Section 26B-4-512.(12)The Utah Health Care Workforce Financial Assistance Program created in Section 26B-4-702.(13)The Rural Physician Loan Repayment Program created in Section 26B-4-703.(14)The Utah Medical Education Council for the:(a)administration of the Utah Medical Education Program created in Section 26B-4-707;(b)provision of medical residency grants described in Section 26B-4-711; and(c)provision of the forensic psychiatric fellowship grant described in Section 26B-4-712.(15)The Division of Services for People with Disabilities, as provided in Section 26B-6-402.(16)The Communication Habits to reduce Adolescent Threats (CHAT) Pilot Program created in Section 26B-7-122.(17)Funds that the Department of Alcoholic Beverage Services retains in accordance with Subsection 32B-2-301(8)(a) or (b).(18)The General Assistance program administered by the Department of Workforce Services, as provided in Section 35A-3-401.(19)The Utah National Guard, created in Title 39A, National Guard and Militia Act.(20)The Search and Rescue Financial Assistance Program, as provided in Section 53-2a-1102.(21)The Emergency Medical Services Grant Program, as provided in Section 53-2d-207.(22)The Motorcycle Rider Education Program, as provided in Section 53-3-905.(23)The Utah Board of Higher Education for teacher preparation programs, as provided in Section 53H-5-402.(24)Innovation grants under Section 53G-10-608, except as provided in Subsection 53G-10-608(3).(25)The Division of Fleet Operations for the purpose of upgrading underground storage tanks under Section 63A-9-401.(26)The Division of Technology Services for technology innovation as provided under Section 63A-16-903.(27)The State Capitol Preservation Board created by Section 63O-2-201.(28)The Office of Administrative Rules for publishing, as provided in Section 63G-3-402.(29)The Colorado River Authority of Utah, created in Title 63M, Chapter 14, Colorado River Authority of Utah Act.(30)The Governor's Office of Economic Opportunity to fund the Enterprise Zone Act, as provided in Title 63N, Chapter 2, Part 2, Enterprise Zone Act.(31)The Governor's Office of Economic Opportunity's Rural Employment Expansion Program, as described in Title 63N, Chapter 4, Part 4, Rural Employment Expansion Program.(32)County correctional facility contracting program for state inmates as described in Section 64-13e-103.(33)County correctional facility reimbursement program for state probationary inmates and state parole inmates as described in Section 64-13e-104.(34)Programs for the Jordan River Recreation Area as described in Section 65A-2-8.(35)The Division of Human Resource Management user training program, as provided in Section 63A-17-106.(36)A public safety answering point's emergency telecommunications service fund, as provided in Section 69-2-301.(37)The Traffic Noise Abatement Program created in Section 72-6-112.(38)The money appropriated from the Navajo Water Rights Negotiation Account to the Division of Water Rights, created in Section 73-2-1.1, for purposes of participating in a settlement of federal reserved water right claims.(39)The Judicial Council for compensation for special prosecutors, as provided in Section 77-10a-19.(40)A state rehabilitative employment program, as provided in Section 78A-6-210.(41)The Utah Geological Survey, as provided in Section 79-3-401.(42)The Bonneville Shoreline Trail Program created under Section 79-5-503.(43)Adoption document access as provided in Sections 81-13-103, 81-13-504, and 81-13-505.(44)Indigent defense as provided in Title 78B, Chapter 22, Part 4, Utah Indigent Defense Commission.(45)The program established by the Division of Facilities Construction and Management under Section 63A-5b-703 under which state agencies receive an appropriation and pay lease payments for the use and occupancy of buildings owned by the Division of Facilities Construction and Management.(46)The State Tax Commission for reimbursing counties for deferrals in accordance with Section 59-2-1802.5.(47)(46)The Veterinarian Education Loan Repayment Program created in Section 4-2-902.

Section 19. Repealer.Denial of relief -- Appeal.Claim disallowed if residence obtained for purpose of receiving benefits.Extension of time for filing application -- Rulemaking authority -- County authority to make refunds.Treatment of trusts.County legislative body authority to adopt rules or ordinances.Purpose.Renter's credit authorized -- No interest allowed.Time for filing claim for renter's credit -- One claimant per household per year.Statement required of renter claimant.Amount of renter's credit -- Cost-of-living adjustment -- Prohibition on credit for rental assistance payment -- Calculation of credit when rent includes utilities -- Limitation -- General Fund as source of credit -- Maximum credit.Determination of rent when not arm's-length transaction.Purpose of part.Homeowner's credit authorized -- No interest allowed.Application for homeowner's credit -- Time for filing -- Obtaining payment from General Fund.Claim applied against tax liability -- One claimant per household per year.Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit.Tax abatement for indigent individuals -- Maximum amount.Application -- Rulemaking.Veteran armed forces exemption amount.Application -- Rulemaking authority.Nondiscretionary property tax and tax notice charge deferral for property with qualifying increase.Application -- Rulemaking authority.Reimbursement to counties.

Section 20. Effective Date.This bill takes effect on January 1, 2027.

Section 21. Coordinating S.B. 78 with S.B. 206.If S.B. 78, Property Tax Relief Amendments, and S.B. 206, Tax Amendments, both pass and become law, the Legislature intends that, on January 1, 2027:(1)the amendments to Subsection 59-2-1602(1)(b) in S.B. 78 not be made;(2)Subsection 59-2-1602(1)(e), enacted in S.B. 206, be amended to read:"(e) Except as provided in Subsection (6), the program manager may spend money the Division of Finance allocates to the program manager only for STATS."; and(3)Subsection 59-2-1602(5), enacted in S.B. 78, be renumbered and amended to read:"(6) (a) The program manager may use money in the fund to make one-time loans to counties to pay the costs of the county, and any impacted taxing entity within the county, from the county's provision of deferrals under Chapter 2a, Part 7, Discretionary Deferral for Eligible Owners, or Chapter 2a, Part 9, Nondiscretionary Deferral for Eligible Owners.(b) A county or any impacted taxing entity that receives loan proceeds under this section may not increase the county's or impacted taxing entity's certified tax rate as a result of receiving less property tax revenue from the county's provision of deferrals under Chapter 2a, Part 7, Discretionary Deferral for Eligible Owners, or Chapter 2a, Part 9, Nondiscretionary Deferral for Eligible Owners.".