Senator Curtis S. Bramble proposes the following substitute bill:


1     
CHANGES TO PROPERTY TAX

2     
2018 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Daniel McCay

5     
Senate Sponsor: Curtis S. Bramble

6     

7     LONG TITLE
8     General Description:
9          This bill modifies property tax provisions.
10     Highlighted Provisions:
11          This bill:
12          ▸     modifies the calculation of the certified property tax rate by adjusting eligible new
13     growth to account for collection rates over the previous five years;
14          ▸     amends the time period in which a taxpayer or a county may apply to the State Tax
15     Commission to appeal the valuation of property assessed by the commission;
16          ▸     requires the commission to disclose, upon request, certain information regarding
17     appeals to a nonprofit organization that represents counties;
18          ▸     prohibits the nonprofit organization from sharing the appeal information with
19     exceptions; and
20          ▸     makes technical and conforming changes.
21     Money Appropriated in this Bill:
22          None
23     Other Special Clauses:
24          None
25     Utah Code Sections Affected:

26     AMENDS:
27          59-1-404, as last amended by Laws of Utah 2011, Chapter 289
28          59-2-913, as last amended by Laws of Utah 2016, Chapters 350 and 367
29          59-2-924, as last amended by Laws of Utah 2017, Chapter 390
30          59-2-1007, as last amended by Laws of Utah 2015, Chapter 139
31     

32     Be it enacted by the Legislature of the state of Utah:
33          Section 1. Section 59-1-404 is amended to read:
34          59-1-404. Definitions -- Confidentiality of commercial information obtained from
35     a property taxpayer or derived from the commercial information -- Rulemaking
36     authority -- Exceptions -- Written explanation -- Signature requirements -- Retention of
37     signed explanation by employer -- Penalty.
38          (1) As used in this section:
39          (a) "Appraiser" means an individual who holds an appraiser's certificate or license
40     issued by the Division of Real Estate under Title 61, Chapter 2g, Real Estate Appraiser
41     Licensing and Certification Act and includes an individual associated with an appraiser who
42     assists the appraiser in preparing an appraisal.
43          (b) "Appraisal" is as defined in Section 61-2g-102.
44          (c) (i) "Commercial information" means:
45          (A) information of a commercial nature obtained from a property taxpayer regarding
46     the property taxpayer's property; or
47          (B) information derived from the information described in this Subsection (1)(c)(i).
48          (ii) (A) "Commercial information" does not include information regarding a property
49     taxpayer's property if the information is intended for public use.
50          (B) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for
51     purposes of Subsection (1)(c)(ii)(A), the commission may by rule prescribe the circumstances
52     under which information is intended for public use.
53          (d) "Consultation service" is as defined in Section 61-2g-102.
54          (e) "Locally assessed property" means property that is assessed by a county assessor in
55     accordance with Chapter 2, Part 3, County Assessment.
56          (f) "Property taxpayer" means a person that:

57          (i) is a property owner; or
58          (ii) has in effect a contract with a property owner to:
59          (A) make filings on behalf of the property owner;
60          (B) process appeals on behalf of the property owner; or
61          (C) pay a tax under Chapter 2, Property Tax Act, on the property owner's property.
62          (g) "Property taxpayer's property" means property with respect to which a property
63     taxpayer:
64          (i) owns the property;
65          (ii) makes filings relating to the property;
66          (iii) processes appeals relating to the property; or
67          (iv) pays a tax under Chapter 2, Property Tax Act, on the property.
68          (h) "Protected commercial information" means commercial information that:
69          (i) identifies a specific property taxpayer; or
70          (ii) would reasonably lead to the identity of a specific property taxpayer.
71          (2) An individual listed under Subsection 59-1-403(1)(a) may not disclose commercial
72     information:
73          (a) obtained in the course of performing any duty that the individual listed under
74     Subsection 59-1-403(1)(a) performs under Chapter 2, Property Tax Act; or
75          (b) relating to an action or proceeding:
76          (i) with respect to a tax imposed on property in accordance with Chapter 2, Property
77     Tax Act; and
78          (ii) that is filed in accordance with:
79          (A) this chapter;
80          (B) Chapter 2, Property Tax Act; or
81          (C) this chapter and Chapter 2, Property Tax Act.
82          (3) (a) Notwithstanding Subsection (2) and subject to Subsection (3)[(b)](c), an
83     individual listed under Subsection 59-1-403(1)(a) may disclose the following information:
84          (i) the assessed value of property;
85          (ii) the tax rate imposed on property;
86          (iii) a legal description of property;
87          (iv) the physical description or characteristics of property, including a street address or

88     parcel number for the property;
89          (v) the square footage or acreage of property;
90          (vi) the square footage of improvements on property;
91          (vii) the name of a property taxpayer;
92          (viii) the mailing address of a property taxpayer;
93          (ix) the amount of a property tax:
94          (A) assessed on property;
95          (B) due on property;
96          (C) collected on property;
97          (D) abated on property; or
98          (E) deferred on property;
99          (x) the amount of the following relating to property taxes due on property:
100          (A) interest;
101          (B) costs; or
102          (C) other charges;
103          (xi) the tax status of property, including:
104          (A) an exemption;
105          (B) a property classification;
106          (C) a bankruptcy filing; or
107          (D) whether the property is the subject of an action or proceeding under this title;
108          (xii) information relating to a tax sale of property; or
109          (xiii) information relating to single-family residential property.
110          (b) Notwithstanding Subsection (2) and subject to Subsection (3)(c), an individual
111     listed under Subsection 59-1-403(1)(a) shall disclose, upon request, the information described
112     in Subsection 59-2-1007(9).
113          [(b)] (c) (i) Subject to Subsection (3)[(b)](c)(ii), a person may receive the information
114     described in Subsection (3)(a) or (b) in written format.
115          (ii) The following may charge a reasonable fee to cover the actual cost of providing the
116     information described in Subsection (3)(a) or (b) in written format:
117          (A) the commission;
118          (B) a county;

119          (C) a city; or
120          (D) a town.
121          (4) (a) Notwithstanding Subsection (2) and except as provided in Subsection (4)(c), an
122     individual listed under Subsection 59-1-403(1)(a) shall disclose commercial information:
123          (i) in accordance with judicial order;
124          (ii) on behalf of the commission in any action or proceeding:
125          (A) under this title;
126          (B) under another law under which a property taxpayer is required to disclose
127     commercial information; or
128          (C) to which the commission is a party;
129          (iii) on behalf of any party to any action or proceeding under this title if the commercial
130     information is directly involved in the action or proceeding; or
131          (iv) if the requirements of Subsection (4)(b) are met, that is:
132          (A) relevant to an action or proceeding:
133          (I) filed in accordance with this title; and
134          (II) involving property; or
135          (B) in preparation for an action or proceeding involving property.
136          (b) Commercial information shall be disclosed in accordance with Subsection
137     (4)(a)(iv):
138          (i) if the commercial information is obtained from:
139          (A) a real estate agent if the real estate agent is not a property taxpayer of the property
140     that is the subject of the action or proceeding;
141          (B) an appraiser if the appraiser:
142          (I) is not a property taxpayer of the property that is the subject of the action or
143     proceeding; and
144          (II) did not receive the commercial information pursuant to Subsection (8);
145          (C) a property manager if the property manager is not a property taxpayer of the
146     property that is the subject of the action or proceeding; or
147          (D) a property taxpayer other than a property taxpayer of the property that is the subject
148     of the action or proceeding;
149          (ii) regardless of whether the commercial information is disclosed in more than one

150     action or proceeding; and
151          (iii) (A) if a county board of equalization conducts the action or proceeding, the county
152     board of equalization takes action to provide that any commercial information disclosed during
153     the action or proceeding may not be disclosed by any person conducting or participating in the
154     action or proceeding except as specifically allowed by this section;
155          (B) if the commission conducts the action or proceeding, the commission enters a
156     protective order or, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking
157     Act, makes rules specifying that any commercial information disclosed during the action or
158     proceeding may not be disclosed by any person conducting or participating in the action or
159     proceeding except as specifically allowed by this section; or
160          (C) if a court of competent jurisdiction conducts the action or proceeding, the court
161     enters a protective order specifying that any commercial information disclosed during the
162     action or proceeding may not be disclosed by any person conducting or participating in the
163     action or proceeding except as specifically allowed by this section.
164          (c) Notwithstanding Subsection (4)(a), a court may require the production of, and may
165     admit in evidence, commercial information that is specifically pertinent to the action or
166     proceeding.
167          (5) Notwithstanding Subsection (2), this section does not prohibit:
168          (a) the following from receiving a copy of any commercial information relating to the
169     basis for assessing a tax that is charged to a property taxpayer:
170          (i) the property taxpayer;
171          (ii) a duly authorized representative of the property taxpayer;
172          (iii) a person that has in effect a contract with the property taxpayer to:
173          (A) make filings on behalf of the property taxpayer;
174          (B) process appeals on behalf of the property taxpayer; or
175          (C) pay a tax under Chapter 2, Property Tax Act, on the property taxpayer's property;
176          (iv) a property taxpayer that purchases property from another property taxpayer; or
177          (v) a person that the property taxpayer designates in writing as being authorized to
178     receive the commercial information;
179          (b) the publication of statistics as long as the statistics are classified to prevent the
180     identification of a particular property taxpayer's commercial information; or

181          (c) the inspection by the attorney general or other legal representative of the state or a
182     legal representative of a political subdivision of the state of the commercial information of a
183     property taxpayer:
184          (i) that brings action to set aside or review a tax or property valuation based on the
185     commercial information;
186          (ii) against which an action or proceeding is contemplated or has been instituted under
187     this title; or
188          (iii) against which the state or a political subdivision of the state has an unsatisfied
189     money judgment.
190          (6) Notwithstanding Subsection (2), in accordance with Title 63G, Chapter 3, Utah
191     Administrative Rulemaking Act, the commission may by rule establish standards authorizing
192     an individual listed under Subsection 59-1-403(1)(a) to disclose commercial information:
193          (a) (i) in a published decision; or
194          (ii) in carrying out official duties; and
195          (b) if that individual listed under Subsection 59-1-403(1)(a) consults with the property
196     taxpayer that provided the commercial information.
197          (7) Notwithstanding Subsection (2):
198          (a) an individual listed under Subsection 59-1-403(1)(a) may share commercial
199     information with the following:
200          (i) another individual listed in Subsection 59-1-403(1)(a)(i) or (ii); or
201          (ii) a representative, agent, clerk, or other officer or employee of a county as required
202     to fulfill an obligation created by Chapter 2, Property Tax Act;
203          (b) an individual listed under Subsection 59-1-403(1)(a) may perform the following to
204     fulfill an obligation created by Chapter 2, Property Tax Act:
205          (i) publish notice;
206          (ii) provide notice; or
207          (iii) file a lien; or
208          (c) the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah
209     Administrative Rulemaking Act, share commercial information gathered from returns and other
210     written statements with the federal government, any other state, any of the political
211     subdivisions of another state, or any political subdivision of this state, if these political

212     subdivisions or the federal government grant substantially similar privileges to this state.
213          (8) Notwithstanding Subsection (2):
214          (a) subject to the limitations in this section, an individual described in Subsection
215     59-1-403(1)(a) may share the following commercial information with an appraiser:
216          (i) the sales price of locally assessed property and the related financing terms;
217          (ii) capitalization rates and related rates and ratios related to the valuation of locally
218     assessed property; and
219          (iii) income and expense information related to the valuation of locally assessed
220     property; and
221          (b) except as provided in Subsection (4), an appraiser who receives commercial
222     information:
223          (i) may disclose the commercial information:
224          (A) to an individual described in Subsection 59-1-403(1)(a);
225          (B) to an appraiser;
226          (C) in an appraisal if protected commercial information is removed to protect its
227     confidential nature; or
228          (D) in performing a consultation service if protected commercial information is not
229     disclosed; and
230          (ii) may not use the commercial information:
231          (A) for a purpose other than to prepare an appraisal or perform a consultation service;
232     or
233          (B) for a purpose intended to be, or which could reasonably be foreseen to be,
234     anti-competitive to a property taxpayer.
235          (9) (a) The commission shall:
236          (i) prepare a written explanation of this section; and
237          (ii) make the written explanation described in Subsection (9)(a)(i) available to the
238     public.
239          (b) An employer of a person described in Subsection 59-1-403(1)(a) shall:
240          (i) provide the written explanation described in Subsection (9)(a)(i) to each person
241     described in Subsection 59-1-403(1)(a) who is reasonably likely to receive commercial
242     information;

243          (ii) require each person who receives a written explanation in accordance with
244     Subsection (9)(b)(i) to:
245          (A) read the written explanation; and
246          (B) sign the written explanation; and
247          (iii) retain each written explanation that is signed in accordance with Subsection
248     (9)(b)(ii) for a time period:
249          (A) beginning on the day on which a person signs the written explanation in
250     accordance with Subsection (9)(b)(ii); and
251          (B) ending six years after the day on which the employment of the person described in
252     Subsection (9)(b)(iii)(A) by the employer terminates.
253          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
254     commission shall by rule define "employer."
255          (10) (a) An individual described in Subsection (1)(a) or 59-1-403(1)(a), or an
256     individual that violates a protective order or similar limitation entered pursuant to Subsection
257     (4)(b)(iii), is guilty of a class A misdemeanor if that person:
258          (i) intentionally discloses commercial information in violation of this section; and
259          (ii) knows that the disclosure described in Subsection (10)(a)(i) is prohibited by this
260     section.
261          (b) If the individual described in Subsection (10)(a) is an officer or employee of the
262     state or a county and is convicted of violating this section, the individual shall be dismissed
263     from office and be disqualified from holding public office in this state for a period of five years
264     thereafter.
265          (c) If the individual described in Subsection (10)(a) is an appraiser, the appraiser shall
266     forfeit any certification or license received under Title 61, Chapter 2g, Real Estate Appraiser
267     Licensing and Certification Act, for a period of five years.
268          (d) If the individual described in Subsection (10)(a) is an individual associated with an
269     appraiser who assists the appraiser in preparing appraisals, the individual shall be prohibited
270     from becoming licensed or certified under Title 61, Chapter 2g, Real Estate Appraiser
271     Licensing and Certification Act, for a period of five years.
272          Section 2. Section 59-2-913 is amended to read:
273          59-2-913. Definitions -- Statement of amount and purpose of levy -- Contents of

274     statement -- Filing with county auditor -- Transmittal to commission -- Calculations for
275     establishing tax levies -- Format of statement.
276          (1) As used in this section, "budgeted property tax revenues" does not include property
277     tax revenue received by a taxing entity from personal property that is:
278          (a) assessed by a county assessor in accordance with Part 3, County Assessment; and
279          (b) semiconductor manufacturing equipment.
280          (2) (a) The legislative body of each taxing entity shall file a statement as provided in
281     this section with the county auditor of the county in which the taxing entity is located.
282          (b) The auditor shall annually transmit the statement to the commission:
283          (i) before June 22; or
284          (ii) with the approval of the commission, on a subsequent date prior to the date
285     required by Section 59-2-1317 for the county treasurer to provide the notice under Section
286     59-2-1317.
287          (c) The statement shall contain the amount and purpose of each levy fixed by the
288     legislative body of the taxing entity.
289          (3) For purposes of establishing the levy set for each of a taxing entity's applicable
290     funds, the legislative body of the taxing entity shall calculate an amount determined by dividing
291     the budgeted property tax revenues, specified in a budget that has been adopted and approved
292     prior to setting the levy, by the amount calculated under Subsections 59-2-924 (4)(b)(i) through
293     [(iii)] (iv).
294          (4) The format of the statement under this section shall:
295          (a) be determined by the commission; and
296          (b) cite any applicable statutory provisions that:
297          (i) require a specific levy; or
298          (ii) limit the property tax levy for any taxing entity.
299          (5) The commission may require certification that the information submitted on a
300     statement under this section is true and correct.
301          Section 3. Section 59-2-924 is amended to read:
302          59-2-924. Definitions -- Report of valuation of property to county auditor and
303     commission -- Transmittal by auditor to governing bodies -- Calculation of certified tax
304     rate -- Rulemaking authority -- Adoption of tentative budget -- Notice provided by the

305     commission.
306          (1) As used in this section:
307          (a) (i) "Ad valorem property tax revenue" means revenue collected in accordance with
308     this chapter.
309          (ii) "Ad valorem property tax revenue" does not include:
310          (A) interest;
311          (B) penalties;
312          (C) collections from redemptions; or
313          (D) revenue received by a taxing entity from personal property that is semiconductor
314     manufacturing equipment assessed by a county assessor in accordance with Part 3, County
315     Assessment.
316          (b) (i) "Aggregate taxable value of all property taxed" means:
317          (A) the aggregate taxable value of all real property a county assessor assesses in
318     accordance with Part 3, County Assessment, for the current year;
319          (B) the aggregate taxable value of all real and personal property the commission
320     assesses in accordance with Part 2, Assessment of Property, for the current year; and
321          (C) the aggregate year end taxable value of all personal property a county assessor
322     assesses in accordance with Part 3, County Assessment, contained on the prior year's tax rolls
323     of the taxing entity.
324          (ii) "Aggregate taxable value of all property taxed" does not include the aggregate year
325     end taxable value of personal property that is:
326          (A) semiconductor manufacturing equipment assessed by a county assessor in
327     accordance with Part 3, County Assessment; and
328          (B) contained on the prior year's tax rolls of the taxing entity.
329          (c) "Centrally assessed benchmark value" means an amount equal to the highest year
330     end taxable value of real and personal property the commission assesses in accordance with
331     Part 2, Assessment of Property, for a previous calendar year that begins on or after January 1,
332     2015, adjusted for taxable value attributable to:
333          (i) an annexation to a taxing entity; or
334          (ii) an incorrect allocation of taxable value of real or personal property the commission
335     assesses in accordance with Part 2, Assessment of Property.

336          (d) (i) "Centrally assessed new growth" means the greater of:
337          (A) zero; or
338          (B) the amount calculated by subtracting the centrally assessed benchmark value
339     adjusted for prior year end incremental value from the taxable value of real and personal
340     property the commission assesses in accordance with Part 2, Assessment of Property, for the
341     current year, adjusted for current year incremental value.
342          (ii) "Centrally assessed new growth" does not include a change in value as a result of a
343     change in the method of apportioning the value prescribed by the Legislature, a court, or the
344     commission in an administrative rule or administrative order.
345          (e) "Certified tax rate" means a tax rate that will provide the same ad valorem property
346     tax revenue for a taxing entity as was budgeted by that taxing entity for the prior year.
347          (f) "Eligible new growth" means the greater of:
348          (i) zero; or
349          (ii) the sum of:
350          (A) locally assessed new growth;
351          (B) centrally assessed new growth; and
352          (C) project area new growth.
353          (g) "Incremental value" means the same as that term is defined in Section 17C-1-102.
354          (h) (i) "Locally assessed new growth" means the greater of:
355          (A) zero; or
356          (B) the amount calculated by subtracting the year end taxable value of real property the
357     county assessor assesses in accordance with Part 3, County Assessment, for the previous year,
358     adjusted for prior year end incremental value from the taxable value of real property the county
359     assessor assesses in accordance with Part 3, County Assessment, for the current year, adjusted
360     for current year incremental value.
361          (ii) "Locally assessed new growth" does not include a change in:
362          (A) value as a result of factoring in accordance with Section 59-2-704, reappraisal, or
363     another adjustment;
364          (B) assessed value based on whether a property is allowed a residential exemption for a
365     primary residence under Section 59-2-103;
366          (C) assessed value based on whether a property is assessed under Part 5, Farmland

367     Assessment Act; or
368          (D) assessed value based on whether a property is assessed under Part 17, Urban
369     Farming Assessment Act.
370          (i) "Project area" means the same as that term is defined in Section 17C-1-102.
371          (j) "Project area new growth" means an amount equal to the incremental value that is
372     no longer provided to an agency as tax increment.
373          (2) Before June 1 of each year, the county assessor of each county shall deliver to the
374     county auditor and the commission the following statements:
375          (a) a statement containing the aggregate valuation of all taxable real property a county
376     assessor assesses in accordance with Part 3, County Assessment, for each taxing entity; and
377          (b) a statement containing the taxable value of all personal property a county assessor
378     assesses in accordance with Part 3, County Assessment, from the prior year end values.
379          (3) The county auditor shall, on or before June 8, transmit to the governing body of
380     each taxing entity:
381          (a) the statements described in Subsections (2)(a) and (b);
382          (b) an estimate of the revenue from personal property;
383          (c) the certified tax rate; and
384          (d) all forms necessary to submit a tax levy request.
385          (4) (a) Except as otherwise provided in this section, the certified tax rate shall be
386     calculated by dividing the ad valorem property tax revenue that a taxing entity budgeted for the
387     prior year by the amount calculated under Subsection (4)(b).
388          (b) For purposes of Subsection (4)(a), the legislative body of a taxing entity shall
389     calculate an amount as follows:
390          (i) calculate for the taxing entity the difference between:
391          (A) the aggregate taxable value of all property taxed; and
392          (B) any adjustments for current year incremental value;
393          (ii) after making the calculation required by Subsection (4)(b)(i), calculate an amount
394     determined by increasing or decreasing the amount calculated under Subsection (4)(b)(i) by the
395     average of the percentage net change in the value of taxable property for the equalization
396     period for the three calendar years immediately preceding the current calendar year;
397          (iii) after making the calculation required by Subsection (4)(b)(ii), calculate the product

398     of:
399          (A) the amount calculated under Subsection (4)(b)(ii); and
400          (B) the percentage of property taxes collected for the five calendar years immediately
401     preceding the current calendar year; and
402          (iv) after making the calculation required by Subsection (4)(b)(iii), calculate an amount
403     determined by:
404          (A) multiplying the percentage of property taxes collected for the five calendar years
405     immediately preceding the current calendar year by eligible new growth; and
406          (B) subtracting [eligible new growth] the amount calculated under Subsection
407     (4)(b)(iv)(A) from the amount calculated under Subsection (4)(b)(iii).
408          (5) A certified tax rate for a taxing entity described in this Subsection (5) shall be
409     calculated as follows:
410          (a) except as provided in Subsection (5)(b), for a new taxing entity, the certified tax
411     rate is zero;
412          (b) for a municipality incorporated on or after July 1, 1996, the certified tax rate is:
413          (i) in a county of the first, second, or third class, the levy imposed for municipal-type
414     services under Sections 17-34-1 and 17-36-9; and
415          (ii) in a county of the fourth, fifth, or sixth class, the levy imposed for general county
416     purposes and such other levies imposed solely for the municipal-type services identified in
417     Section 17-34-1 and Subsection 17-36-3(22); and
418          (c) for debt service voted on by the public, the certified tax rate is the actual levy
419     imposed by that section, except that a certified tax rate for the following levies shall be
420     calculated in accordance with Section 59-2-913 and this section:
421          (i) a school levy provided for under Section 53A-16-113, 53A-17a-133, or
422     53A-17a-164; and
423          (ii) a levy to pay for the costs of state legislative mandates or judicial or administrative
424     orders under Section 59-2-1602.
425          (6) (a) A judgment levy imposed under Section 59-2-1328 or 59-2-1330 may be
426     imposed at a rate that is sufficient to generate only the revenue required to satisfy one or more
427     eligible judgments.
428          (b) The ad valorem property tax revenue generated by a judgment levy described in

429     Subsection (6)(a) may not be considered in establishing a taxing entity's aggregate certified tax
430     rate.
431          (7) (a) For the purpose of calculating the certified tax rate, the county auditor shall use:
432          (i) the taxable value of real property:
433          (A) the county assessor assesses in accordance with Part 3, County Assessment; and
434          (B) contained on the assessment roll;
435          (ii) the year end taxable value of personal property:
436          (A) a county assessor assesses in accordance with Part 3, County Assessment; and
437          (B) contained on the prior year's assessment roll; and
438          (iii) the taxable value of real and personal property the commission assesses in
439     accordance with Part 2, Assessment of Property.
440          (b) For purposes of Subsection (7)(a), taxable value does not include eligible new
441     growth.
442          (8) (a) On or before June 22, a taxing entity shall annually adopt a tentative budget.
443          (b) If a taxing entity intends to exceed the certified tax rate, the taxing entity shall
444     notify the county auditor of:
445          (i) the taxing entity's intent to exceed the certified tax rate; and
446          (ii) the amount by which the taxing entity proposes to exceed the certified tax rate.
447          (c) The county auditor shall notify property owners of any intent to levy a tax rate that
448     exceeds the certified tax rate in accordance with Sections 59-2-919 and 59-2-919.1.
449          (9) (a) Subject to Subsection (9)(d), the commission shall provide notice, through
450     electronic means on or before July 31, to a taxing entity and the Revenue and Taxation Interim
451     Committee if:
452          (i) the amount calculated under Subsection (9)(b) is 10% or more of the year end
453     taxable value of the real and personal property the commission assesses in accordance with
454     Part 2, Assessment of Property, for the previous year, adjusted for prior year end incremental
455     value; and
456          (ii) the amount calculated under Subsection (9)(c) is 50% or more of the total year end
457     taxable value of the real and personal property of a taxpayer the commission assesses in
458     accordance with Part 2, Assessment of Property, for the previous year.
459          (b) For purposes of Subsection (9)(a)(i), the commission shall calculate an amount by

460     subtracting the taxable value of real and personal property the commission assesses in
461     accordance with Part 2, Assessment of Property, for the current year, adjusted for current year
462     incremental value, from the year end taxable value of the real and personal property the
463     commission assesses in accordance with Part 2, Assessment of Property, for the previous year,
464     adjusted for prior year end incremental value.
465          (c) For purposes of Subsection (9)(a)(ii), the commission shall calculate an amount by
466     subtracting the total taxable value of real and personal property of a taxpayer the commission
467     assesses in accordance with Part 2, Assessment of Property, for the current year, from the total
468     year end taxable value of the real and personal property of a taxpayer the commission assesses
469     in accordance with Part 2, Assessment of Property, for the previous year.
470          (d) The notification under Subsection (9)(a) shall include a list of taxpayers that meet
471     the requirement under Subsection (9)(a)(ii).
472          Section 4. Section 59-2-1007 is amended to read:
473          59-2-1007. Objection to assessment by commission -- Application -- Contents of
474     application -- Amending an application -- Information provided by the commission --
475     Hearings -- Appeals.
476          (1) (a) Subject to the other provisions of this section, if the owner of property assessed
477     by the commission objects to the assessment, the owner may apply to the commission for a
478     hearing on the objection on or before the later of:
479          (i) [June] August 1; or
480          (ii) [30] 90 days after the [date] day on which the commission mails the notice of
481     assessment in accordance with Section 59-2-201.
482          (b) The commission shall allow an owner that meets the requirements of Subsection
483     (1)(a) to be a party at a hearing under this section.
484          (2) Subject to the other provisions of this section, a county that objects to the
485     assessment of property assessed by the commission may apply to the commission for a hearing
486     on the objection:
487          (a) for an assessment with respect to which the owner has applied to the commission
488     for a hearing on the objection under Subsection (1), if the county applies to the commission to
489     become a party to the hearing on the objection no later than [30] 60 days after the [date] day on
490     which the owner applied to the commission for the hearing on the objection; or

491          (b) for an assessment with respect to which the owner has not applied to the
492     commission for a hearing on the objection under Subsection (1), if the county:
493          (i) reasonably believes that the commission should have assessed the property for the
494     current calendar year at a fair market value that is at least the lesser of an amount that is:
495          (A) 50% greater than the value at which the commission is assessing the property for
496     the current calendar year; or
497          (B) 50% greater than the value at which the commission assessed the property for the
498     prior calendar year; and
499          (ii) applies to the commission for a hearing on the objection no later than [30] 60 days
500     after the last day on which the owner could have applied to the commission for a hearing on the
501     objection under Subsection (1).
502          (3) Before a county may apply to the commission for a hearing under this section on an
503     objection to an assessment, a majority of the members of the county legislative body shall
504     approve filing an application under this section.
505          (4) (a) The commission shall allow a county that meets the requirements of
506     Subsections (2) and (3) to be a party at a hearing under this section.
507          (b) The commission shall allow an owner to be a party at a hearing under this section
508     on an objection to an assessment a county files in accordance with Subsection (2)(b).
509          (5) An owner or a county shall include in an application under this section:
510          (a) a written statement:
511          (i) setting forth the known facts and legal basis supporting a different fair market value
512     than the value assessed by the commission; and
513          (ii) for an assessment described in Subsection (2)(b), establishing the county's
514     reasonable belief that the commission should have assessed the property for the current
515     calendar year at a fair market value that is at least the lesser of an amount that is:
516          (A) 50% greater than the value at which the commission is assessing the property for
517     the current calendar year; or
518          (B) 50% greater than the value at which the commission assessed the property for the
519     prior calendar year; and
520          (b) the owner's or county's estimate of the fair market value of the property.
521          (6) (a) Except as provided in Subsection (6)(b), an [owner's or a county's] owner or a

522     county assessor may amend an estimate on an application under this section of the fair market
523     value of the property [may be amended] prior to the hearing as provided by rule.
524          (b) A county may not amend the fair market value of property under this Subsection (6)
525     to equal an amount that is less than the lesser of:
526          (i) the value at which the commission is assessing the property for the current calendar
527     year plus 50%; or
528          (ii) the value at which the commission assessed the property for the prior calendar year
529     plus 50%.
530          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
531     commission may make rules governing the procedures for amending an estimate of fair market
532     value under this Subsection (6).
533          (7) In applying to the commission for a hearing on an objection under this section:
534          (a) a county may estimate the fair market value of the property using a valuation
535     methodology the county considers to be appropriate, regardless of:
536          (i) the valuation methodology used previously in valuing the property; or
537          (ii) the valuation methodology an owner asserts; and
538          (b) an owner may estimate the fair market value of the property using a valuation
539     methodology the owner considers to be appropriate, regardless of:
540          (i) the valuation methodology used previously in valuing the property; or
541          (ii) the valuation methodology a county asserts.
542          (8) (a) An owner who applies to the commission for a hearing in accordance with
543     Subsection (1) shall, for the property for which the owner objects to the commission's
544     assessment, file a copy of the application with the county auditor of each county in which the
545     property is located.
546          (b) A county auditor who receives a copy of an application in accordance with
547     Subsection (8)(a) shall provide a copy of the application to the county:
548          (i) assessor;
549          (ii) attorney;
550          (iii) legislative body; and
551          (iv) treasurer.
552          (9) (a) Upon request, the commission shall provide to a nonprofit organization that

553     represents counties in the state the following information regarding an appeal filed under this
554     section:
555          (i) the name of the property owner filing the appeal;
556          (ii) each year at issue in the appeal;
557          (iii) the value assessed by the commission for the property that is the subject of the
558     appeal; and
559          (iv) the owner's estimate of value for the property that is the subject of the appeal as
560     submitted under Subsection (5)(b).
561          (b) (i) Except as provided in Subsection (9)(b)(ii), a nonprofit organization may not
562     disclose the information described in Subsection (9)(a)(iv).
563          (ii) A nonprofit organization may disclose information described in Subsection
564     (9)(a)(iv) to an individual listed under Subsection 59-1-403(1)(a).
565          [(9)] (10) (a) On or before [August 1] November 15, the commission shall conduct a
566     scheduling conference with all parties to a hearing under this section.
567          (b) At the scheduling conference under Subsection [(9)] (10)(a), the commission shall
568     establish dates for:
569          (i) the completion of discovery;
570          (ii) the filing of prehearing motions; and
571          (iii) conducting a hearing on the objection to the assessment.
572          [(10)] (11) (a) The commission shall issue a written decision no later than 120 days
573     after the later of the [date] day on which:
574          (i) the commission completes the hearing under this section [is completed]; or
575          (ii) the parties submit all posthearing briefs [are submitted].
576          (b) If the commission does not issue a written decision on an objection to an
577     assessment under this section within a two-year period after the date an application under this
578     section is filed, the objection is considered to be denied, unless the parties stipulate to a
579     different time period for resolving the objection.
580          (c) A party may appeal to the district court in accordance with Section 59-1-601 within
581     30 days after the [date] day on which an objection is considered to be denied.
582          [(11)] (12) At the hearing on an objection under this section, the commission may
583     increase, lower, or sustain the assessment if:

584          (a) the commission finds an error in the assessment; or
585          (b) the commission determines that increasing, lowering, or sustaining the assessment
586     is necessary to equalize the assessment with other similarly assessed property.
587          [(12)] (13) (a) The commission shall send notice of a commission action under
588     Subsection [(11)] (12) to a county auditor if:
589          (i) the commission proposes to adjust an assessment the commission made in
590     accordance with Section 59-2-201;
591          (ii) the county's tax revenues may be affected by the commission's decision; and
592          (iii) the county is not a party to the hearing under this section.
593          (b) The written notice described in Subsection [(12)] (13)(a):
594          (i) may be [transmitted] sent by:
595          (A) any form of electronic communication;
596          (B) first class mail; or
597          (C) private carrier; and
598          (ii) shall request the county to show good cause why the commission should not adjust
599     the assessment by requesting the county to provide to the commission a written statement
600     setting forth the known facts and legal basis for not adjusting the assessment within 30 days
601     [from the date of] after the day on which the commission sends the written notice.
602          (c) If a county provides a written statement described in Subsection [(12)] (13)(b) to
603     the commission, the commission shall:
604          (i) hold a hearing or take other appropriate action to consider the good cause the county
605     provides in the written statement; and
606          (ii) issue a written decision increasing, lowering, or sustaining the assessment.
607          (d) If a county does not provide a written statement described in Subsection [(12)]
608     (13)(b) to the commission within 30 days after the day on which the commission sends the
609     notice described in Subsection [(12)] (13)(a), the commission shall adjust the assessment and
610     send a copy of the commission's written decision to the county.
611          [(13)] (14) Subsection [(12)] (13) does not limit the rights of a county as provided in
612     Subsections (2) and (4)(a).
613          [(14)] (15) (a) On or before the November 2018 interim meeting, the Revenue and
614     Taxation Interim Committee shall study the process for a county to object to an assessment of

615     property assessed by the commission.
616          (b) As part of the study required by Subsection [(14)] (15)(a), the Revenue and
617     Taxation Interim Committee shall determine whether to draft legislation to modify the process
618     for a county to object to an assessment of property assessed by the commission.