H.B. 317

1

PROPERTY TAX NOTICES AMENDMENTS
2 2010 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Gage Froerer
5 Senate Sponsor: ____________
6
7 LONG TITLE
8 General Description:
9 This bill makes changes to property tax notices.
10 Highlighted Provisions:
11 This bill:
12 . requires certain property tax notices to show certain information; and
13 . makes technical changes.
14 Monies Appropriated in this Bill:
15 None
16 Other Special Clauses:
17 None
18 Utah Code Sections Affected:
19 AMENDS:
20 59-2-919.1, as last amended by Laws of Utah 2009, Chapter 204
21
22 Be it enacted by the Legislature of the state of Utah:
23 Section 1. Section 59-2-919.1 is amended to read:
24 59-2-919.1. Notice of property valuation and tax changes.
25 (1) In addition to the notice requirements of Section 59-2-919 , the county auditor, on or
26 before July 22 of each year, shall notify, by mail, each owner of real estate as defined in
27 Section 59-2-102 who is listed on the assessment roll.

28 (2) The notice described in Subsection (1) shall:
29 (a) be sent to all owners of real property by mail not less than 10 days before the day on
30 which:
31 (i) the county board of equalization meets; and
32 (ii) the taxing entity holds a public hearing on the proposed increase in the certified tax
33 rate;
34 (b) be printed on a form that is:
35 (i) approved by the commission; and
36 (ii) uniform in content in all counties in the state; and
37 (c) contain for each property:
38 (i) the assessor's determination of the value of the property;
39 (ii) the date the county board of equalization will meet to hear complaints on the
40 valuation;
41 (iii) itemized tax information for all applicable taxing entities[, including a separate
42 statement for the minimum school levy under Section 53A-17a-135]:
43 (A) stating:
44 [(A)] (I) the dollar amount [the taxpayer would have paid based on last year's rate; and]
45 of tax liability for the property in the prior year;
46 [(B)] (II) the dollar amount of the taxpayer's liability under the [current] entity's
47 certified tax rate and proposed tax rate; and
48 (III) the difference between the dollar amount of the taxpayer's liability under the
49 entity's certified tax rate and proposed tax rate, placed in close proximity to the information
50 described in Subsection (2)(c)(v); and
51 (B) including a separate itemization for the minimum school levy under Section
52 53A-17a-135 ;
53 (iv) the total tax impact on the property;
54 (v) the time and place of the required public hearing for each entity;
55 (vi) property tax information pertaining to:
56 (A) taxpayer relief;
57 (B) options for payment of taxes; and
58 (C) collection procedures;

59 (vii) information specifically authorized to be included on the notice under Title 59,
60 Chapter 2, Property Tax Act;
61 (viii) the last property review date of the property as described in Subsection
62 59-2-303.1 (1)(c); and
63 (ix) other property tax information approved by the commission.




Legislative Review Note
as of 2-5-10 3:51 PM

Office of Legislative Research and General Counsel