MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Friday, March 8, 2019 • 9:10 a.m. • 250 State Capitol


Members Present:
Sen. Lincoln Fillmore, Chair
Sen. Curtis S. Bramble
Sen. Gene Davis
Sen. Luz Escamilla
Sen. Wayne A. Harper
Sen. Daniel Hemmert
Sen. Deidre M. Henderson
Sen. Evan J. Vickers

Staff Present:
Mr. Alex R. Janak, Policy Analyst
Ms. Nancy Skidmore, Committee Secretary

Note: A copy of related materials and an audio recording of the meeting can be found at www.le.utah.gov.

Chair Fillmore called the meeting to order at 9:10 a.m.
MOTION: Sen. Hemmert moved to approve the minutes of the March 5, 2019 meeting. The motion passed with a vote of 4-0-4.
Yeas - 4Nays-0Abs-4
Sen. C. Bramble
Sen. D. Hemmert
Sen. D. Henderson
Sen. E. Vickers
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
1. S.B. 246 Urban Farming Assessment Act Amendments (Anderegg, J.)
MOTION: Sen. Hemmert moved to replace S.B. 246 with 1st Substitute S.B. 246. The motion passed with a vote of 5-0-3.
Yeas - 5Nays-0Abs-3
Sen. C. Bramble
Sen. G. Davis
Sen. D. Hemmert
Sen. D. Henderson
Sen. E. Vickers
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. Anderegg presented the bill.
Sen. Henderson assumed the chair.
Mr. Sterling Brown, Utah Farm Bureau, spoke in favor of the bill.
Mr. Mike Kohler, Wasatch County, spoke in favor of the bill.
MOTION: Sen. Davis moved to pass 1st Substitute S.B. 246 out favorably. The motion passed with a vote of 4-0-4.
Yeas - 4Nays-0Abs-4
Sen. G. Davis
Sen. D. Hemmert
Sen. D. Henderson
Sen. E. Vickers
Sen. C. Bramble
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
2. S.B. 240 Property Tax Exemption for Wildfire Prevention (Hemmert, D.)
Sen. Hemmert presented the bill.
Ms. Elizabeth Klc, Utah Association of Counties, spoke in favor of the bill.
Mr. Brian Cottam, Director, Division of Forestry Fire and State Lands, spoke in favor of the bill.
Sen. Fillmore resumed the chair.
MOTION: Sen. Hemmert moved to pass S.B. 240 out favorably. The motion passed with a vote of 7-0-1.
Yeas - 7Nays-0Abs-1
Sen. C. Bramble
Sen. G. Davis
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Hemmert
Sen. D. Henderson
Sen. E. Vickers
Sen. L. Escamilla
3. S.B. 263 Property Tax Definition Amendment (Weiler, T.)
Sen. Bramble presented the bill.
MOTION: Sen. Bramble moved to amend S.B. 263 with Amendment #1. The motion passed with a vote of 7-0-1.
Amendment 1
S.B. 263
1.        Page 2, Lines 28 through 29: 
28                 (a) (i) "Educational purposes" means the same as that term { in } is used in Section
29         501(c)(3), Internal Revenue Code, and interpreted according to federal law.

Yeas - 7Nays-0Abs-1
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Henderson
Sen. E. Vickers
Sen. D. Hemmert
Mr. Adam Trupp, Association of Counties, spoke in opposition to the bill.
Mr. Tim Bodily, Salt Lake County District Attorney's Office, spoke in opposition to the bill.
Mr. Steve Young, Tax Attorney, Holland & Hart, spoke in favor of the bill.
Mr. Gary Thorup, Tax Attorney, Durham, Jones & Pinegar, spoke in favor of the bill.
MOTION: Sen. Hemmert moved to pass S.B. 263 out favorably. The motion passed with a vote of 6-0-2.
Yeas - 6Nays-0Abs-2
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. E. Vickers
Sen. D. Hemmert
Sen. D. Henderson
MOTION: Sen. Vickers moved to adjourn. The motion passed with a vote of 6-0-2.
Yeas - 6Nays-0Abs-2
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. E. Vickers
Sen. D. Hemmert
Sen. D. Henderson
Chair Fillmore adjourned the meeting at 9:53 a.m.