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7 LONG TITLE
8 General Description:
9 This bill provides for county poverty mitigation services.
10 Highlighted Provisions:
11 This bill:
12 ▸ defines terms;
13 ▸ provides that a county may levy a property tax for the purpose of providing poverty
14 mitigation services;
15 ▸ addresses the requirements of the property tax; and
16 ▸ imposes certain reporting requirements.
17 Money Appropriated in this Bill:
18 None
19 Other Special Clauses:
20 None
21 Utah Code Sections Affected:
22 AMENDS:
23 17-36-31.5, as enacted by Laws of Utah 2019, Chapter 301
24 ENACTS:
25 17-54-101, Utah Code Annotated 1953
26 17-54-102, Utah Code Annotated 1953
27 17-54-201, Utah Code Annotated 1953
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29 Be it enacted by the Legislature of the state of Utah:
30 Section 1. Section 17-36-31.5 is amended to read:
31 17-36-31.5. Property taxes levied for specified services -- Special revenue fund --
32 Limitations on use -- Collection, accounting, and expenditures -- Specified purposes.
33 (1) A county may account separately for the revenues derived from a property tax, that
34 is lawfully levied for a specific purpose, in accordance with this section.
35 (2) To levy a property tax under this section, the legislative body of the county that
36 levies the property tax shall indicate through ordinance:
37 (a) that the county levies the tax under this section; and
38 (b) the specific service for which the county levies the tax.
39 (3) A property tax levied under this section is subject to the maximum rate a county
40 may levy for property taxes under Section 59-2-908.
41 (4) (a) A county that collects a property tax under this section shall:
42 (i) create a special revenue fund to hold the revenues collected under this section; and
43 (ii) deposit revenues collected from that tax into the special revenue fund described in
44 Subsection (4)(a)(i).
45 (b) A county may only expend revenues from a special revenue fund described in
46 Subsection (4)(a) for a purpose that is solely related to the provision of the service described in
47 Subsection (2)(b) for which the county created the special revenue fund.
48 (5) Except as provided in Subsections (2) and (4), a county that levies a property tax
49 under this section shall:
50 (a) levy and collect the tax in accordance with Title 59, Chapter 2, Property Tax Act;
51 (b) account for revenues derived from the tax in accordance with this chapter; and
52 (c) levy and collect and account for revenues derived from the tax in the same general
53 manner as for the county's other property taxes.
54 (6) (a) A county may levy a property tax under this section for the purpose of providing
55 poverty mitigation services as defined in Section 17-54-102, subject to Section 17-54-201.
56 (b) Subsection (6)(a) does not prohibit a county from levying a property tax for a
57 different purpose in accordance with this section.
58 Section 2. Section 17-54-101 is enacted to read:
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61 17-54-101. Title.
62 This chapter is known as "Property Taxes Levied for Specific Purpose."
63 Section 3. Section 17-54-102 is enacted to read:
64 17-54-102. Definitions.
65 As used in this chapter:
66 (1) "Poverty mitigation services" means any service that:
67 (a) facilitates a positive result or outcome for improving the quality of life for
68 individuals or communities in a county that are experiencing homelessness or intergenerational
69 poverty by:
70 (i) promoting economic opportunity and innovation;
71 (ii) facilitating collaboration between public and private entities; or
72 (iii) providing any other preventative service;
73 (b) is evidence-based; and
74 (c) is in the best interests of the county.
75 (2) "Poverty mitigation service provider" means an entity that creates or implements a
76 poverty mitigation service, including:
77 (a) a governmental entity as defined in Section 11-13a-102; or
78 (b) a private entity.
79 Section 4. Section 17-54-201 is enacted to read:
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81 17-54-201. Property tax for poverty mitigation services.
82 (1) In addition to the powers described in Chapter 50, Part 3, County Powers, a county
83 legislative body that levies a property tax under Section 17-36-31.5 for the purpose of
84 providing poverty mitigation services may contract with one or more poverty mitigation service
85 providers to create or implement poverty mitigation services on behalf of the county.
86 (2) (a) A county legislative body that levies a property tax under Section 17-36-31.5 for
87 the specific purpose of providing poverty mitigation services shall file an annual report that for
88 the preceding 12-month period:
89 (i) describes each poverty mitigation service provided by the county; and
90 (ii) includes an account of revenue and expenditures from the property tax.
91 (b) The county legislative body shall file the annual report required under this section
92 with the Executive Appropriations Committee on or before December 31.