MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Monday, January 22, 2024 • 2:00 p.m. • 445 State Capitol


Members Present:
Rep. Steve Eliason, Chair
Rep. Bridger Bolinder, Vice Chair
Rep. Stewart E. Barlow
Rep. Joel K. Briscoe
Rep. Kay J. Christofferson
Rep. Jason B. Kyle
Rep. Phil Lyman
Rep. Doug Owens
Rep. Casey Snider
Rep. Robert M. Spendlove
Rep. Keven J. Stratton
Rep. Mark A. Strong

Members Absent:
Rep. Jefferson Moss

Staff Present:
Chris Stitt, Policy Analyst
Reese Boardman, Committee Secretary

Note: A copy of related materials and an audio recording of the meeting can be found at www.le.utah.gov.
Vice Chair Bolinder called the meeting to order at 2:02 p.m. of January 22, 2024.
MOTION:Rep. Kyle moved to approve the January 19, 2023 minutes.The motion passed with a vote of 10-0-3.
Yeas - 10Nays- 0Abs- 3
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. J. Moss
Rep. D. Owens
Rep. C. Snider
1.S.B. 12 Property Tax Deferral Amendments (Fillmore, L.)
Rep. Fillmore presented the bill.
MOTION:Chair Eliason moved to pass S.B. 12 out favorably.The motion passed with a vote of 10-0-3.
Yeas - 10Nays- 0Abs- 3
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. J. Moss
Rep. D. Owens
Rep. C. Snider
2.S.B. 21 State Tax Commission Public Meeting Requirements (McCay, D.)
Sen. McCay presented the bill.
MOTION:Rep. Lyman moved to pass S.B. 21 out favorably.The motion passed with a vote of 11-0-2.
Yeas - 11Nays- 0Abs- 2
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. J. Moss
Rep. C. Snider
3.S.B. 38 Property Tax Appeals Modifications (McCay, D.)
Sen. McCay presented the bill.
MOTION:Chair Eliason moved to amend S.B. 38 with Amendment #1.The motion passed with a vote of 12-0-1.
Amendment 1
S.B. 38
1 .        Page 3, Lines 61 through 64 :  Page 3, Lines 61 through 64
61                 (4) If the final and unappealable judgment or order described in Subsection (1) results
62         from an objection to the commission's assessment of property to which the county is a party
63         under Section 59-2-1007, any expenses incurred by the county in connection with the objection
64         shall be apportioned { equally } proportionally among each taxing entity located within the county.

Yeas - 12Nays- 0Abs- 1
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. J. Moss
MOTION:Chair Eliason moved to pass S.B. 38 out favorably. After further committee discussion Chair Eliason said motion to reconsider and then withdrew his motion to reconsider.
MOTION:Rep. Stratton moved to amend Amendment #1 that previously passed by inserting proportionately for equally, and those changes are represented in Amendment #2.The motion passed with a vote of 12-0-1.
Amendment 2
S.B. 38
1 .        Page 3, Line 64 :  Page 3, Line 64
64         shall be apportioned { equally } proportionately among each taxing entity located within the county.

Yeas - 12Nays- 0Abs- 1
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. J. Moss
MOTION:Chair Eliason moved to pass S.B. 38 out favorably.The motion passed with a vote of 12-0-1.
Yeas - 12Nays- 0Abs- 1
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. J. Moss
4.S.B. 29 Truth in Taxation Modifications (Wilson, C.)
Sen. Wilson presented the bill.
John Valentine, Commissioner, State Tax Commission, spoke to the bill.
Rusty Cannon, Utah Taxpayers Association, spoke in favor of the bill.
MOTION:Rep. Stratton moved to replace S.B. 29 with 1st Substitute S.B. 29.The motion passed with a vote of 12-0-1.
Yeas - 12Nays- 0Abs- 1
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. J. Moss
MOTION:Rep. Stratton moved to pass 1st Substitute S.B. 29 out favorably.The motion passed with a vote of 12-0-1.
Yeas - 12Nays- 0Abs- 1
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. J. Moss
MOTION:Rep. Snider moved to adjourn.The motion passed with a vote of 12-0-1.
Yeas - 12Nays- 0Abs- 1
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. D. Owens
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. J. Moss
Vice Chair Bolinder adjourned the meeting at 2:34 p.m.