S.B. 76

1

PROPERTY TAX APPEAL AMENDMENTS
2 2001 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: Curtis S. Bramble
5 This act modifies the Property Tax Act to extend the time period for appealing the valuation
6 or equalization of real property assessed by a county if there is a material variance in real
7 property valuation. The act makes technical changes.
8 This act affects sections of Utah Code Annotated 1953 as follows:
9 AMENDS:
10 59-2-1004, as last amended by Chapter 217, Laws of Utah 1996
11 Be it enacted by the Legislature of the state of Utah:
12 Section 1. Section 59-2-1004 is amended to read:
13 59-2-1004. Appeal to county board of equalization -- Real property -- Time --
14 Decision of board -- Extensions approved by commission -- Appeal to commission.
15 (1) (a) [A] Except as provided in Subsection (2), a taxpayer dissatisfied with the valuation
16 or the equalization of the taxpayer's real property may make an application to appeal by:
17 (i) filing [an] the application with the county board of equalization [no later than 30 days
18 after] within a 30-day period beginning on the day on which the county auditor mails the notice
19 under Subsection 59-2-919 (4); or
20 (ii) [applying] making an application by telephone or other electronic means within [30
21 days after] a 30-day period beginning on the day on which the county auditor mails the notice
22 under Subsection 59-2-919 (4) if the county legislative body passes a resolution under Subsection
23 (5) authorizing applications to be made by telephone or other electronic means.
24 (b) The contents of the application shall be prescribed by rule of the county board of
25 equalization.
26 (2) (a) For purposes of this Subsection (2), for a parcel of real property:
27 (i) "material variance in real property valuation" means that the value of the parcel listed

28 on the valuation notice is 150% or more of the value of the parcel for the calendar year
29 immediately preceding the current calendar year; and
30 (ii) "valuation notice" means the notice mailed to the taxpayer:
31 (A) in accordance with Subsection 59-2-919 (4); and
32 (B) for the current calendar year.
33 (b) Notwithstanding Subsection (1), for a valuation notice mailed to a taxpayer on or after
34 April 30, 2001, if there is a material variance in real property valuation the time periods described
35 in Subsections (1)(a)(i) and (ii) for making an appeal are extended to a time period:
36 (i) beginning on the day on which the county auditor mails the notice under Subsection
37 59-2-919 (4); and
38 (ii) ending on April 30 of the calendar year immediately after the current calendar year.
39 [(2)] (3) The owner shall include in the application under Subsection (1)(a)(i) the owner's
40 estimate of the fair market value of the property and any evidence which may indicate that the
41 assessed valuation of the owner's property is improperly equalized with the assessed valuation of
42 comparable properties.
43 [(3)] (4) (a) The county board of equalization shall meet and hold public hearings as
44 prescribed in Section 59-2-1001 .
45 (b) The county board of equalization shall [render] make a decision on each appeal:
46 (i) for applications to appeal made in accordance with the time period provided for in
47 Subsection (1)(a)(i) or (ii), no later than October 1[. Any extension beyond October 1 shall first
48 be approved by the] of the current calendar year; and
49 (ii) for appeals allowed an extended time period for making an application to appeal in
50 accordance with Subsection (2)(b), within a 60-day period after the day on which the application
51 to appeal is made.
52 (c) The commission may approve the extension of a time period provided for in Subsection
53 (4)(b) for a county board of equalization to make a decision on an appeal.
54 [(b)] (d) The decision of the board shall contain a determination of the valuation of the
55 property based on fair market value, and a conclusion that the fair market value is properly
56 equalized with the assessed value of comparable properties.
57 [(c)] (e) If no evidence is presented before the county board of equalization, it will be
58 presumed that the equalization issue has been met.

59 [(d)] (f) (i) If the fair market value of the property that is the subject of the appeal deviates
60 plus or minus 5% from the assessed value of comparable properties, the valuation of the appealed
61 property shall be adjusted to reflect a value equalized with the assessed value of comparable
62 properties.
63 (ii) The equalized value established under Subsection (4)(f)(i) shall be the assessed value
64 for property tax purposes until the county assessor is able to evaluate and equalize the assessed
65 value of all comparable properties to bring them all into conformity with full fair market value.
66 [(4)] (5) If any taxpayer is dissatisfied with the decision of the county board of
67 equalization, the taxpayer may file an appeal with the commission as prescribed in Section
68 59-2-1006 .
69 [(5)] (6) A county legislative body may pass a resolution authorizing taxpayers owing
70 taxes on property assessed by that county to file property tax appeals applications under this
71 section by telephone or other electronic means.




Legislative Review Note
as of 1-29-01 5:03 PM

A limited legal review of this legislation raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel