MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Thursday, February 4, 2021 • 3:40 p.m. • 210 Senate Building


Members Present:
Sen. Daniel McCay, Chair
Sen. Curtis S. Bramble
Sen. Gene Davis
Sen. Luz Escamilla
Sen. Lincoln Fillmore
Sen. Wayne A. Harper
Sen. Don L. Ipson
Sen. Chris H. Wilson

Members Absent:
Sen. Kirk A. Cullimore

Staff Present:
Julie Humberstone, Policy Analyst
Rachel Boe, Committee Secretary

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

Acting Chair Harper called the meeting to order at 3:45 p.m.
MOTION: Sen. Wilson moved to approve the minutes for the February 1, 2021, meeting. The motion passed with a vote of 4-0-5.
Yeas - 4Nays-0Abs-5
Sen. G. Davis
Sen. L. Fillmore
Sen. W. Harper
Sen. C. Wilson
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Escamilla
Sen. D. Ipson
Sen. D. McCay
1. H.B. 39 Corporate Tax Unadjusted Income Amendments (Sagers, D.)
Rep. Douglas Sagers explained the bill.
MOTION: Sen. Fillmore moved to replace H.B. 39 with 1st Substitute H.B. 39. The motion passed with a vote of 4-0-5.
Yeas - 4Nays-0Abs-5
Sen. G. Davis
Sen. L. Fillmore
Sen. W. Harper
Sen. C. Wilson
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Escamilla
Sen. D. Ipson
Sen. D. McCay
MOTION: Sen. Wilson moved to pass 1st Substitute H.B. 39 out favorably. The motion passed with a vote of 5-0-4.
Yeas - 5Nays-0Abs-4
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. C. Wilson
Sen. C. Bramble
Sen. K. Cullimore
Sen. D. Ipson
Sen. D. McCay
2. H.B. 221 Property Tax Records (Ferry, J.)
Rep. Joel Ferry explained the bill.
Curtis Koch, Clerk/Auditor, Davis County, and Clerk/Auditors Association, spoke in favor of the bill.
MOTION: Sen. Escamilla moved to pass H.B. 221 out favorably. The motion passed with a vote of 6-0-3.
Yeas - 6Nays-0Abs-3
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. C. Wilson
Sen. K. Cullimore
Sen. D. Ipson
Sen. D. McCay
MOTION: Sen. Escamilla moved to place H.B. 221 on the Consent Calendar. The motion passed with a vote of 6-0-3.
Yeas - 6Nays-0Abs-3
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. C. Wilson
Sen. K. Cullimore
Sen. D. Ipson
Sen. D. McCay
3. S.B. 26 Property Tax Relief Amendments (Davis, G.)
Sen. Davis explained the bill.
Sen. McCay assumed the chair.
Rebecca Rockwell, Commissioner, Utah Tax Commission, spoke to the bill.
Mr. Danny Harris, Advocacy Director, AARP of Utah, spoke in favor of the bill.
Jonathan Bejarano, citizen, spoke to the bill.
Burt Harvey, Property Tax Administrator, Utah County, spoke in favor of the bill.
MOTION: Sen. Bramble moved to pass S.B. 26 out favorably. The motion passed with a vote of 7-1-1.
Yeas - 7Nays-1Abs-1
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. C. Wilson
Sen. D. McCay
Sen. K. Cullimore
4. 1st Sub. S.B. 18 Property Tax Exemption Amendments (Harper, W.)
Sen. Harper explained the bill.
MOTION: Sen. Harper moved to replace 1st Substitute S.B. 18 with 3rd Substitute S.B. 18. The motion passed with a vote of 7-1-1.
Yeas - 7Nays-1Abs-1
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. L. Fillmore
Sen. K. Cullimore
Roger Tew, Utah League of Cities and Towns, spoke to the bill.
Lincoln Shurtz, Utah Association of Counties, spoke to the bill.
Rusty Cannon, Utah Taxpayers Association, spoke to the bill.
MOTION: Sen. Bramble moved to pass 3rd Substitute S.B.18 out favorably. The motion passed with a vote of 8-0-1.
Yeas - 8Nays-0Abs-1
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
MOTION: Sen. Davis moved to adjourn at 4:47 p.m. The motion passed with a vote of 8-0-1.
Yeas - 8Nays-0Abs-1
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore