MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Wednesday, February 7, 2024 • 2:00 p.m. • 210 Senate Building


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

Staff Present:
Chris Stitt, Policy Analyst
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 McCay called the meeting to order at 2:12 p.m.
MOTION:Sen. Wilson moved to approve the minutes of the February 1, 2024 meeting.The motion passed with a vote of 4-0-4.
Yeas - 4Nays- 0Abs- 4
Sen. C. Bramble
Sen. L. Fillmore
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. D. Ipson
1.S.B. 169 Military Installation Development Authority Modifications (Stevenson, J.)
MOTION:Sen. Wilson moved to amend S.B. 169 with Amendment #1.The motion passed with a vote of 4-0-4.
Amendment 1
S.B. 169
1 .        Page 20, Lines 605 through 613 :  Page 20, Lines 605 through 613
605                 (2) By ordinance, the authority board may impose a MIDA accommodations tax on a
606         provider for amounts paid or charged for accommodations and services, if the place of
607         accommodation is located within a project area and on:
608                 (a) authority-owned or other government-owned property { within the project area } ; [or]
609                 (b) privately owned property on which the authority owns a condominium unit that is
610         part of the place of accommodation[.]; or
611                 (c) privately owned property on which the authority board finds that a provider is
612         providing a significant long-term benefit, including lodging but not including a benefit that is
613         commonly provided, to members of the military at the property.

Yeas - 4Nays- 0Abs- 4
Sen. C. Bramble
Sen. W. Harper
Sen. D. McCay
Sen. C. Wilson
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. D. Ipson
Sen. Stevenson presented the bill with the assistance of Nicole Cottle, Chief Legal and Administrative Officer, Military Installation Development Authority (MIDA).
MOTION:Sen. Ipson moved to pass S.B. 169 out favorably.The motion passed with a vote of 5-0-3.
Yeas - 5Nays- 0Abs- 3
Sen. L. Escamilla
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Fillmore
2.S.B. 132 Property Tax Appeals Amendments (Owens, D.R.)
MOTION:Sen. Ipson moved to replace S.B. 132 with 3rd Substitute S.B. 132.The motion passed with a vote of 7-0-1.
Yeas - 7Nays- 0Abs- 1
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Escamilla
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. L. Fillmore
Sen. Owens presented the bill with the assistance of Lincoln Shurtz, lobbyist, Utah Association of Counties.
Rusty Cannon, President, Utah Taxpayers Association, spoke to the bill.
Tom Carter, Director of Government Affairs, Rocky Mountain Power, spoke to the bill.
MOTION:Sen. Harper moved to pass 3rd Substitute S.B. 132 out favorably.The motion passed with a vote of 7-0-1.
Yeas - 7Nays- 0Abs- 1
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
3.S.B. 156 Tax Modifications (McKell, M.)
Sen. McKell presented the bill with the assistance of Casey Hill, Energy Solutions.
MOTION:Sen. Bramble moved to pass S.B. 156 out favorably.
SUBSTITUTE MOTION:Sen. Ipson moved to replace S.B. 156 with 2nd Substitute S.B. 156.The substitute motion passed with a vote of 6-0-2.
Yeas - 6Nays- 0Abs- 2
Sen. C. Bramble
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. K. Cullimore
Sen. C. Wilson
MOTION:Sen. Bramble moved to pass 2nd Substitute S.B. 156 out favorably.The motion passed with a vote of 6-0-2.
Yeas - 6Nays- 0Abs- 2
Sen. C. Bramble
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. K. Cullimore
Sen. C. Wilson
4.S.B. 59 Government Leased Property Tax Exemption (Fillmore, L.)
Sen. Fillmore presented the bill.
Sen. Harper assumed the chair.
MOTION:Sen. Fillmore moved to pass S.B. 59 out favorably.The motion passed with a vote of 4-0-4.
Yeas - 4Nays- 0Abs- 4
Sen. C. Bramble
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. K. Cullimore
Sen. L. Escamilla
Sen. D. McCay
Sen. C. Wilson
5.S.B. 86 Local Government Bonds Amendments (Fillmore, L.)
Sen. Fillmore presented the bill.
Rusty Cannon, President, Utah Taxpayers Association, spoke in favor of the bill.
Tracy Taylor, member, Wasatch Tax Payers Association, spoke in favor of the bill.
Sen. McCay resumed the chair.
John Gadd, citizen, spoke in favor of the bill.
MOTION:Sen. Fillmore moved to replace S.B. 86 with 1st Substitute S.B. 86.The motion passed with a vote of 8-0-0.
Yeas - 8Nays- 0Abs- 0
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
MOTION:Sen. Fillmore moved to pass 1st Substitute S.B. 86 out favorably.The motion passed with a vote of 8-0-0.
Yeas - 8Nays- 0Abs- 0
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Escamilla
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
6.S.B. 182 Property Tax Assessment Amendments (Harper, W.)
MOTION:Sen. Harper moved to replace S.B. 182 with 1st Substitute S.B. 182.The motion passed with a vote of 7-0-1.
Yeas - 7Nays- 0Abs- 1
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
MOTION:Sen. Harper moved to amend 1st Substitute S.B. 182 with Amendment #2.The motion passed with a vote of 7-0-1.
Amendment 2
1st Sub. S.B. 182
1 .        Page 7, Lines 182 through 183 :  Page 7, Lines 182 through 183
182                 (iii) on the number of properties with a qualifying increase and the reasons for the
183         qualifying increases.
(c) The requirement to report applies if the county has a property that is subject to review under this section in each of two consecutive years regardless of whether the property that is subject to review is the same property for each year.

2 .        Page 11, Lines 309 through 316 :  Page 11, Lines 309 through 316
309                 (3) (a) Except as provided in Subsection (3)(b) and for purposes of Subsection (2), a
310         taxpayer shall make an application to appeal the valuation or the equalization of the taxpayer's
311         real property on or before the later of:
312                 (i) September 15 of the current calendar year; [or]
313                 (ii) the last day of a 45-day period beginning on the day on which the county auditor
314         provides the notice under Section 59-2-919.1[.]; or
315                 (iii) June 30, 2025, for a property that qualifies for a deferral under Section 59-2-1802.1 { , June 30 of
316         the year following the calendar year for which the property tax assessment is made } .

3 .        Page 16, Lines 466 through 475 :  Page 16, Lines 466 through 475
466                 (1) Unless otherwise specifically provided by statute, property taxes shall be paid
467         directly to { the county assessor or } the county treasurer:
468                 (a) on the date that the property taxes are due; and
469                 (b) as provided in this chapter.
470                 (2) (a) The { county assessor or the } county treasurer shall apply a payment that is
471         insufficient to cover both a tax or tax notice charge that is deferred in accordance with Part 18,
472         Tax Deferral and Tax Abatement, and a current year property tax or tax notice charge to the
473         current tax year property tax or tax notice charge first.
474                 (b) The { county assessor or the } county treasurer shall send notice to the property owner:
475                 (i) that the payment was insufficient;  

4 .        Page 27, Lines 822 through 823 :  Page 27, Lines 822 through 823
822                 (7) { A } On or before May 31, 2024, and May 31, 2025, a county assessor shall notify the owner of record for each property with a
823         qualifying increase of:  

Yeas - 7Nays- 0Abs- 1
Sen. C. Bramble
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. L. Escamilla
Sen. Harper presented the bill.
John Ulibarri, Weber County Assessor, spoke in favor of the bill.
Tracy Taylor, member, Wasatch Tax Payers Association, spoke in favor of the bill.
William Quapp, Fair Tax Advocates in Wasatch County, spoke in favor of the bill.
MOTION:Sen. Cullimore moved to pass 1st Substitute S.B. 182 out favorably.The motion passed with a vote of 6-0-2.
Yeas - 6Nays- 0Abs- 2
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. L. Escamilla
7.H.C.R. 1 Concurrent Resolution Recognizing the U.s.s. Utah (Elison, J.)
Rep. Elison presented the bill.
Jordan Hess, Washington City, spoke in favor of the bill.
MOTION:Sen. Ipson moved to pass H.C.R. 1 out favorably.The motion passed with a vote of 6-0-2.
Yeas - 6Nays- 0Abs- 2
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. L. Escamilla
MOTION:Sen. Cullimore moved to adjourn.The motion passed with a vote of 6-0-2.
Yeas - 6Nays- 0Abs- 2
Sen. K. Cullimore
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. L. Escamilla
Chair McCay adjourned the meeting at 3:31 p.m.