H.B. 268 Property Tax Notice Amendments
| Bill Sponsor:  Rep. Eliason, Steve | Floor Sponsor:  Sen. Bramble, Curtis S. |
- Drafting Attorney: Christine R. Gilbert
- Fiscal Analyst: Maddy Oritt
- Bill Text
- Introduced
- Amended
- Enrolled (Currently Displayed)
- Introduced
- Related Documents
- Information
- Last Action: 24 Mar 2020, Governor Signed
- Last Location: Lieutenant Governor's office for filing
- Effective Date: 12 May 2020
- Session Law Chapter: 105
- Similar Bills
- Sections Affected
Enrolled
Printer FriendlyH.B. 268
1 PROPERTY TAX NOTICE AMENDMENTS
22020 GENERAL SESSION
3STATE OF UTAH
4Chief Sponsor: Steve Eliason
5Senate Sponsor: Curtis S. Bramble
6
7 LONG TITLE
8 General Description:
9 This bill modifies provisions related to certain tax notices.
10 Highlighted Provisions:
11 This bill:
12 ▸ allows a person entitled to receive information or notice related to a property tax or
13 privilege tax to designate an additional or alternative person to receive the
14 information or notice;
15 ▸ provides procedures to designate a person and to revoke a designation; and
16 ▸ makes technical and conforming changes.
17 Money Appropriated in this Bill:
18 None
19 Other Special Clauses:
20 None
21 Utah Code Sections Affected:
22 AMENDS:
23 59-4-101, as last amended by Laws of Utah 2016, Chapter 366
24 ENACTS:
25 59-2-110, Utah Code Annotated 1953
26
27 Be it enacted by the Legislature of the state of Utah:
28 Section 1. Section 59-2-110 is enacted to read:
29 59-2-110. Designation of person to receive notice.
30 (1) (a) Except as provided in Subsection (1)(b), if a governmental entity is required
31 under this chapter to send information or notice to a person, the governmental entity shall send
32 the information or notice to:
33 (i) the person required under the applicable provision of this chapter; and
34 (ii) each person designated in accordance with Subsection (2) by the person described
35 in Subsection (1)(a)(i).
36 (b) If a governmental entity is required under Section 59-2-919, 59-2-919.1, or
37 59-2-1317 to send information or notice to a person, the governmental entity shall send the
38 information or notice to:
39 (i) the person required under the applicable section; or
40 (ii) one person designated in accordance with Subsection (2) by the person described in
41 Subsection (1)(b)(i).
42 (2) (a) A person to whom a governmental entity is required under this chapter to send
43 information or notice may designate a person to receive the information or notice in accordance
44 with Subsection (1).
45 (b) To make a designation described in Subsection (2)(a), the person shall submit a
46 written request to the governmental entity on a form prescribed by the commission.
47 (3) A person who makes a designation described in Subsection (2) may revoke the
48 designation by submitting a written request to the governmental entity on a form prescribed by
49 the commission.
50 Section 2. Section 59-4-101 is amended to read:
51 59-4-101. Tax basis -- Exceptions -- Assessment and collection -- Designation of
52 person to receive notice.
53 (1) (a) Except as provided in Subsections (1)(b), (1)(c), and (3), a tax is imposed on the
54 possession or other beneficial use enjoyed by any person of any real or personal property that is
55 exempt for any reason from taxation, if that property is used in connection with a business
56 conducted for profit.
57 (b) Any interest remaining in the state in state lands after subtracting amounts paid or
58 due in part payment of the purchase price as provided in Subsection 59-2-1103(2)(b)(i) under a
59 contract of sale is subject to taxation under this chapter regardless of whether the property is
60 used in connection with a business conducted for profit.
61 (c) The tax imposed under Subsection (1)(a) does not apply to property exempt from
62 taxation under Section 59-2-1114.
63 (2) (a) The tax imposed under this chapter is the same amount that the ad valorem
64 property tax would be if the possessor or user were the owner of the property.
65 (b) The amount of any payments that are made in lieu of taxes is credited against the
66 tax imposed on the beneficial use of property owned by the federal government.
67 (3) A tax is not imposed under this chapter on the following:
68 (a) the use of property that is a concession in, or relative to, the use of a public airport,
69 park, fairground, or similar property that is available as a matter of right to the use of the
70 general public;
71 (b) the use or possession of property by a religious, educational, or charitable
72 organization;
73 (c) the use or possession of property if the revenue generated by the possessor or user
74 of the property through its possession or use of the property inures only to the benefit of a
75 religious, educational, or charitable organization and not to the benefit of any other person;
76 (d) the possession or other beneficial use of public land occupied under the terms of an
77 agricultural lease or permit issued by the United States or this state;
78 (e) the use or possession of any lease, permit, or easement unless the lease, permit, or
79 easement entitles the lessee or permittee to exclusive possession of the premises to which the
80 lease, permit, or easement relates;
81 (f) the use or possession of property by a public agency, as defined in Section
82 11-13-103, to the extent that the ownership interest of the public agency in that property is
83 subject to a fee in lieu of ad valorem property tax under Section 11-13-302; or
84 (g) the possession or beneficial use of public property as a tollway by a private entity
85 through a tollway development agreement as defined in Section 72-6-202.
86 (4) For purposes of Subsection (3)(e):
87 (a) every lessee, permittee, or other holder of a right to remove or extract the mineral
88 covered by the holder's lease, right permit, or easement, except from brines of the Great Salt
89 Lake, is considered to be in possession of the premises, regardless of whether another party has
90 a similar right to remove or extract another mineral from the same property; and
91 (b) a lessee, permittee, or holder of an easement still has exclusive possession of the
92 premises if the owner has the right to enter the premises, approve leasehold improvements, or
93 inspect the premises.
94 (5) A tax imposed under this chapter is assessed to the possessors or users of the
95 property on the same forms, and collected and distributed at the same time and in the same
96 manner, as taxes assessed owners, possessors, or other claimants of property that is subject to
97 ad valorem property taxation. The tax is not a lien against the property, and no tax-exempt
98 property may be attached, encumbered, sold, or otherwise affected for the collection of the tax.
99 (6) (a) (i) Except as provided in Subsection (6)(a)(ii), if a governmental entity is
100 required under this chapter to send information or notice to a person, the governmental entity
101 shall send the information or notice to:
102 (A) the person required under the applicable provision of this chapter; and
103 (B) each person designated in accordance with Subsection (6)(b) by the person
104 described in Subsection (6)(a)(i)(A).
105 (ii) If a governmental entity is required under Section 59-2-919.1 or 59-2-1317 to send
106 information or notice to a person, the governmental entity shall send the information or notice
107 to:
108 (A) the person required under the applicable section; or
109 (B) one person designated in accordance with Subsection (6)(b) by the person
110 described in Subsection (6)(a)(ii)(A).
111 (b) (i) A person to whom a governmental entity is required under this chapter to send
112 information or notice may designate a person to receive the information or notice in accordance
113 with Subsection (6)(a).
114 (ii) To make a designation described in Subsection (6)(b)(i), the person shall submit a
115 written request to the governmental entity on a form prescribed by the commission.
116 (c) A person who makes a designation described in Subsection (6)(b) may revoke the
117 designation by submitting a written request to the governmental entity on a form prescribed by
118 the commission.
119 [(6)] (7) Sections 59-2-301.1 through 59-2-301.7 apply for purposes of assessing a tax
120 under this chapter.
2
3
4
5
6
7 LONG TITLE
8 General Description:
9 This bill modifies provisions related to certain tax notices.
10 Highlighted Provisions:
11 This bill:
12 ▸ allows a person entitled to receive information or notice related to a property tax or
13 privilege tax to designate an additional or alternative person to receive the
14 information or notice;
15 ▸ provides procedures to designate a person and to revoke a designation; and
16 ▸ makes technical and conforming changes.
17 Money Appropriated in this Bill:
18 None
19 Other Special Clauses:
20 None
21 Utah Code Sections Affected:
22 AMENDS:
23 59-4-101, as last amended by Laws of Utah 2016, Chapter 366
24 ENACTS:
25 59-2-110, Utah Code Annotated 1953
26
27 Be it enacted by the Legislature of the state of Utah:
28 Section 1. Section 59-2-110 is enacted to read:
29 59-2-110. Designation of person to receive notice.
30 (1) (a) Except as provided in Subsection (1)(b), if a governmental entity is required
31 under this chapter to send information or notice to a person, the governmental entity shall send
32 the information or notice to:
33 (i) the person required under the applicable provision of this chapter; and
34 (ii) each person designated in accordance with Subsection (2) by the person described
35 in Subsection (1)(a)(i).
36 (b) If a governmental entity is required under Section 59-2-919, 59-2-919.1, or
37 59-2-1317 to send information or notice to a person, the governmental entity shall send the
38 information or notice to:
39 (i) the person required under the applicable section; or
40 (ii) one person designated in accordance with Subsection (2) by the person described in
41 Subsection (1)(b)(i).
42 (2) (a) A person to whom a governmental entity is required under this chapter to send
43 information or notice may designate a person to receive the information or notice in accordance
44 with Subsection (1).
45 (b) To make a designation described in Subsection (2)(a), the person shall submit a
46 written request to the governmental entity on a form prescribed by the commission.
47 (3) A person who makes a designation described in Subsection (2) may revoke the
48 designation by submitting a written request to the governmental entity on a form prescribed by
49 the commission.
50 Section 2. Section 59-4-101 is amended to read:
51 59-4-101. Tax basis -- Exceptions -- Assessment and collection -- Designation of
52 person to receive notice.
53 (1) (a) Except as provided in Subsections (1)(b), (1)(c), and (3), a tax is imposed on the
54 possession or other beneficial use enjoyed by any person of any real or personal property that is
55 exempt for any reason from taxation, if that property is used in connection with a business
56 conducted for profit.
57 (b) Any interest remaining in the state in state lands after subtracting amounts paid or
58 due in part payment of the purchase price as provided in Subsection 59-2-1103(2)(b)(i) under a
59 contract of sale is subject to taxation under this chapter regardless of whether the property is
60 used in connection with a business conducted for profit.
61 (c) The tax imposed under Subsection (1)(a) does not apply to property exempt from
62 taxation under Section 59-2-1114.
63 (2) (a) The tax imposed under this chapter is the same amount that the ad valorem
64 property tax would be if the possessor or user were the owner of the property.
65 (b) The amount of any payments that are made in lieu of taxes is credited against the
66 tax imposed on the beneficial use of property owned by the federal government.
67 (3) A tax is not imposed under this chapter on the following:
68 (a) the use of property that is a concession in, or relative to, the use of a public airport,
69 park, fairground, or similar property that is available as a matter of right to the use of the
70 general public;
71 (b) the use or possession of property by a religious, educational, or charitable
72 organization;
73 (c) the use or possession of property if the revenue generated by the possessor or user
74 of the property through its possession or use of the property inures only to the benefit of a
75 religious, educational, or charitable organization and not to the benefit of any other person;
76 (d) the possession or other beneficial use of public land occupied under the terms of an
77 agricultural lease or permit issued by the United States or this state;
78 (e) the use or possession of any lease, permit, or easement unless the lease, permit, or
79 easement entitles the lessee or permittee to exclusive possession of the premises to which the
80 lease, permit, or easement relates;
81 (f) the use or possession of property by a public agency, as defined in Section
82 11-13-103, to the extent that the ownership interest of the public agency in that property is
83 subject to a fee in lieu of ad valorem property tax under Section 11-13-302; or
84 (g) the possession or beneficial use of public property as a tollway by a private entity
85 through a tollway development agreement as defined in Section 72-6-202.
86 (4) For purposes of Subsection (3)(e):
87 (a) every lessee, permittee, or other holder of a right to remove or extract the mineral
88 covered by the holder's lease, right permit, or easement, except from brines of the Great Salt
89 Lake, is considered to be in possession of the premises, regardless of whether another party has
90 a similar right to remove or extract another mineral from the same property; and
91 (b) a lessee, permittee, or holder of an easement still has exclusive possession of the
92 premises if the owner has the right to enter the premises, approve leasehold improvements, or
93 inspect the premises.
94 (5) A tax imposed under this chapter is assessed to the possessors or users of the
95 property on the same forms, and collected and distributed at the same time and in the same
96 manner, as taxes assessed owners, possessors, or other claimants of property that is subject to
97 ad valorem property taxation. The tax is not a lien against the property, and no tax-exempt
98 property may be attached, encumbered, sold, or otherwise affected for the collection of the tax.
99 (6) (a) (i) Except as provided in Subsection (6)(a)(ii), if a governmental entity is
100 required under this chapter to send information or notice to a person, the governmental entity
101 shall send the information or notice to:
102 (A) the person required under the applicable provision of this chapter; and
103 (B) each person designated in accordance with Subsection (6)(b) by the person
104 described in Subsection (6)(a)(i)(A).
105 (ii) If a governmental entity is required under Section 59-2-919.1 or 59-2-1317 to send
106 information or notice to a person, the governmental entity shall send the information or notice
107 to:
108 (A) the person required under the applicable section; or
109 (B) one person designated in accordance with Subsection (6)(b) by the person
110 described in Subsection (6)(a)(ii)(A).
111 (b) (i) A person to whom a governmental entity is required under this chapter to send
112 information or notice may designate a person to receive the information or notice in accordance
113 with Subsection (6)(a).
114 (ii) To make a designation described in Subsection (6)(b)(i), the person shall submit a
115 written request to the governmental entity on a form prescribed by the commission.
116 (c) A person who makes a designation described in Subsection (6)(b) may revoke the
117 designation by submitting a written request to the governmental entity on a form prescribed by
118 the commission.
119 [
120 under this chapter.
Bill Status / Votes
• Senate Actions • House Actions • Fiscal Actions • Other Actions
| Date | Action | Location | Vote |
| 2/5/2020 | Bill Numbered but not Distributed | Legislative Research and General Counsel | |
| 2/5/2020 | Numbered Bill Publicly Distributed | Legislative Research and General Counsel | |
| 2/5/2020 | LFA/ bill sent to agencies for fiscal input | Legislative Research and General Counsel | |
| 2/6/2020 | House/ received bill from Legislative Research | Clerk of the House | |
| 2/6/2020 | House/ 1st reading (Introduced) | House Rules Committee | |
| 2/10/2020 | LFA/ fiscal note sent to sponsor | House Rules Committee | |
| 2/13/2020 | LFA/ fiscal note publicly available | House Rules Committee | |
| 2/13/2020 | House/ received fiscal note from Fiscal Analyst | House Rules Committee | |
| 2/14/2020 | House/ to standing committee | House Revenue and Taxation Committee | |
| 2/18/2020 | House Comm - Favorable Recommendation | House Revenue and Taxation Committee | 10 0 3 |
| 2/18/2020 | House Comm - Consent Calendar Recommendation | House Revenue and Taxation Committee | 9 0 4 |
| 2/18/2020 (11:28:46 AM) | House/ comm rpt/ placed on Consent Calendar | House Revenue and Taxation Committee | |
| 2/18/2020 (11:28:47 AM) | House/ 2nd reading | House Consent Calendar | |
| 2/20/2020 (10:27:42 AM) | House/ 3rd reading | House Consent Calendar | |
| 2/20/2020 (10:30:01 AM) | House/ passed 3rd reading | Senate Secretary | 70 1 4 |
| 2/20/2020 (10:30:03 AM) | House/ to Senate | Senate Secretary | |
| 2/20/2020 | Senate/ received from House | Waiting for Introduction in the Senate | |
| 2/20/2020 | Senate/ 1st reading (Introduced) | Senate Rules Committee | |
| 2/24/2020 | Senate/ to standing committee | Senate Revenue and Taxation Committee | |
| 2/24/2020 | Senate Comm - Amendment Recommendation # 1 | Senate Revenue and Taxation Committee | 3 0 5 |
| 2/24/2020 | Senate Comm - Favorable Recommendation | Senate Revenue and Taxation Committee | 4 0 4 |
| 2/25/2020 (10:21:30 AM) | Senate/ comm rpt/ amended | Senate Revenue and Taxation Committee | |
| 2/25/2020 (10:21:31 AM) | Senate/ placed on 2nd Reading Calendar | Senate 2nd Reading Calendar | |
| 3/4/2020 (2:31:37 PM) | Senate/ 2nd reading | Senate 2nd Reading Calendar | |
| 3/4/2020 (2:34:15 PM) | Senate/ passed 2nd reading | Senate 3rd Reading Calendar | 25 0 4 |
| 3/5/2020 (11:39:28 AM) | Senate/ 3rd reading | Senate 3rd Reading Calendar | |
| 3/5/2020 (11:41:12 AM) | Senate/ passed 3rd reading | Clerk of the House | 23 0 6 |
| 3/5/2020 (11:41:13 AM) | Senate/ to House with amendments | Clerk of the House | |
| 3/5/2020 (2:39:12 PM) | House/ received from Senate | Clerk of the House | |
| 3/5/2020 (2:39:13 PM) | House/ placed on Concurrence Calendar | House Concurrence Calendar | |
| 3/6/2020 (10:26:46 AM) | House/ concurs with Senate amendment | Senate President | 62 1 12 |
| 3/6/2020 (10:26:47 AM) | House/ to Senate | Senate President | |
| 3/6/2020 | Senate/ received from House | Senate President | |
| 3/6/2020 | Senate/ signed by President/ returned to House | House Speaker | |
| 3/6/2020 | Senate/ to House | House Speaker | |
| 3/9/2020 | House/ received from Senate | House Speaker | |
| 3/9/2020 | House/ signed by Speaker/ sent for enrolling | Legislative Research and General Counsel / Enrolling | |
| 3/10/2020 | Bill Received from House for Enrolling | Legislative Research and General Counsel / Enrolling | |
| 3/10/2020 | Draft of Enrolled Bill Prepared | Legislative Research and General Counsel / Enrolling | |
| 3/16/2020 | Enrolled Bill Returned to House or Senate | Clerk of the House | |
| 3/16/2020 | House/ enrolled bill to Printing | Clerk of the House | |
| 3/23/2020 | House/ received enrolled bill from Printing | Clerk of the House | |
| 3/23/2020 | House/ to Governor | Executive Branch - Governor | |
| 3/24/2020 | Governor Signed | Lieutenant Governor's office for filing |
Committee Hearings/Floor Debate
- Committee Hearings