MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Tuesday, March 2, 2021 • 2:20 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.

Chair McCay called the meeting to order at 2:21 p.m.
MOTION:Sen. Fillmore moved to approve the minutes from March 1, 2021.The motion passed with a vote of 7-0-2.
Yeas - 7Nays- 0Abs- 2
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. K. Cullimore
1.S.B. 248 Skill-based Games Registration Requirements (Grover, K.)
Sen. Keith Grover explained the bill with the assistance Spencer Stokes, Lobbyist.
Gary Crane, Layton City, spoke in opposition to the bill.
Karson Eilers, Legislative Research Analyst, Utah League of Cities and Towns, spoke in opposition to the bill.
Greg Schulz, City Manager, Magna Metro Township, spoke in opposition to the bill.
Steve Garside, Statewide Association of Prosecutors, spoke in opposition to the bill.
Heather Anderson, Utah Association of Special Districts, spoke in opposition to the bill.
MOTION:Sen. Bramble moved to hold S.B. 248.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
2.S.B. 247 Property Tax Appeals Process Amendments (Millner, A.)
Sen. Ann Millner explained the bill.
MOTION:Sen. Bramble moved to replace S.B. 247 with 1st Substitute S.B. 247.The motion passed with a vote of 7-0-2.
Yeas - 7Nays- 0Abs- 2
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. W. Harper
Rusty Cannon, Vice President, Utah Taxpayers Association, spoke in favor of the bill.
MOTION:Sen. Bramble moved to pass 1st Substitute S.B. 247 out favorably.The motion passed with a vote of 7-0-2.
Yeas - 7Nays- 0Abs- 2
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. W. Harper
3.2nd Sub. H.B. 243 Privacy Protection Amendments (Gibson, F.)
Rep. Francis Gibson explained the bill with the assistance of John Dougall, Utah State Auditor.
MOTION:Sen. Bramble moved to replace 2nd Substitute H.B. 243 with 3rd Substitute H.B. 243.The motion passed with a vote of 7-0-2.
Yeas - 7Nays- 0Abs- 2
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. W. Harper
James Czerniawski, Tech and Innovation Policy Analyst, Libertas Institute, spoke in favor of the bill.
MOTION:Sen. Bramble moved to pass 3rd Substitute H.B. 243 out favorably.The motion passed with a vote of 5-0-4.
Yeas - 5Nays- 0Abs- 4
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
MOTION:Sen. Bramble moved to place 3rd Substitute H.B. 243 on the Consent Calendar.The motion passed with a vote of 5-0-4.
Yeas - 5Nays- 0Abs- 4
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
4.4th Sub. H.B. 82 Single-family Housing Modifications (Ward, R.)
Rep. Raymond Ward explained the bill.
MOTION:Sen. Bramble moved to replace 4th Substitute H.B. 82 with 5th Substitute H.B. 82.The motion passed with a vote of 5-0-4.
Yeas - 5Nays- 0Abs- 4
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
MOTION:Sen. Bramble moved to amend 5th Substitute H.B. 82 with Amendment #1.The motion passed with a vote of 5-0-4.
Amendment 1
5th Sub. H.B. 82
1 .        Page 6, Lines 151 through 152 :  Page 6, Lines 151 through 152
151                 (b) except as provided in { Subsection } Subsections (3) and (4), a municipality may not establish any
152         restrictions or requirements for the construction or use of one internal accessory dwelling unit

2 .        Page 9, Lines 260 through 264 :  Page 9, Lines 260 through 264
260                 (6) (a) A municipality that issues , on or after October 1, 2021, a permit or license to { the } an owner of { an internal
261         accessory dwelling unit } a primary dwelling to rent { the } an internal accessory dwelling unit, or { issues } a building permit
262         to { the } an owner of { an internal accessory dwelling unit } a primary dwelling to create { the } an internal accessory dwelling
263         unit, may record a notice in the office of the recorder of the county in which the { property } primary dwelling is
264         located.

3 .        Page 19, Lines 560 through 561 :  Page 19, Lines 560 through 561
560                 (b) except as provided in { Subsection } Subsections (3) and (4), a county may not establish any restrictions or
561         requirements for the construction or use of one internal accessory dwelling unit within a

4 .        Page 20, Lines 583 through 589 :  Page 20, Lines 583 through 589
583         covering an area that is equivalent to { :   } 25% or less of the total unincorporated area in the county that is zoned primarily for residential use;
584                 { (i) 25% or less of the total unincorporated area in the municipality that is zoned
585         primarily for residential use; or
586                   (ii) 67% or less of the total unincorporated area in the county that is zoned primarily
587         for residential use, if the main campus of a state or private university with a student population
588         of 10,000 or more is located within the unincorporated area of the county; }
589                 (g) prohibit the creation of an internal accessory dwelling unit if the primary dwelling

5 .        Page 23, Lines 667 through 671 :  Page 23, Lines 667 through 671
667                 (6) (a) A county that issues , on or after October 1, 2021, a permit or license to { the } an owner of { an internal accessory
668         dwelling unit } a primary dwelling to rent { the } an internal accessory dwelling unit, or { issues } a building permit to { the } an
669         owner of { an internal accessory dwelling unit } a primary dwelling to create { the } an internal accessory dwelling unit, may
670         record a notice in the office of the recorder of the county in which the { property } primary dwelling is located.
671                 (b) The notice described in Subsection (6)(a) shall include:

6 .        Page 34, Line 1023 through Page 35, Line 1027 :  Page 34, Line 1023 through Page 35, Line 1027
1023                 (2) The actions affecting the following sections take effect on October 1, 2021:
        (a) Section 10-8-85.4;
1024                 { (a) } (b) Section 10-9a-530;
1025                 { (b) } (c) Section 17-27a-526;
        (d) Section 17-50-338;
1026                 { (c) } (e) Section 57-8a-209; and
1027                 { (d) } (f) Section 57-8a-218.

Yeas - 5Nays- 0Abs- 4
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Cameron Diehl, Executive Director, Utah League of Cities and Towns, spoke to the bill.
Scott Sabey, citizen, spoke in opposition to the bill.
Soren Simonson, citizen, spoke in favor of the bill.
Chris Sloan, citizen, spoke in favor of the bill.
Chris Brown, citizen, spoke in favor of the bill.
MOTION:Sen. Bramble moved to pass 5th Substitute H.B. 82 out favorably as amended.The motion passed with a vote of 5-1-3.
Yeas - 5Nays- 1Abs- 3
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. D. McCay
Sen. C. Wilson
Sen. W. Harper
Sen. K. Cullimore
Sen. L. Fillmore
Sen. D. Ipson
5.1st Sub. H.B. 425 Education Monitoring and Funds Management Amendments (Snow, V. L.)
Rep. V. Lowry Snow explained the bill with the assistance of Mark Huntsman, Utah State Board of Education, and Angie Stallings, Deputy Superintendent of Policy, State Board of Education.
Cynthia Phillips, Chair, Legislative Committee, State Charter School Board, spoke in favor of the bill.
Royce Van Tassel, Utah Association of Charter Schools, spoke to the bill.
MOTION:Sen. Bramble moved to pass 1st Substitute H.B. 425 out favorably.The motion passed with a vote of 5-0-4.
Yeas - 5Nays- 0Abs- 4
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
MOTION:Sen. Davis moved to adjourn at 3:56 p.m.The motion passed with a vote of 5-0-4.
Yeas - 5Nays- 0Abs- 4
Sen. C. Bramble
Sen. G. Davis
Sen. L. Escamilla
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson