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7 LONG TITLE
8 General Description:
9 This bill amends provisions related to the basic tax rate to fund public education.
10 Highlighted Provisions:
11 This bill:
12 ▸ amends the years in which a freeze is in effect on the minimum basic tax rate;
13 ▸ repeals the weighted pupil unit (WPU) value rate and the equity pupil unit rate;
14 ▸ repeals a study and reporting requirement related to the WPU value rate; and
15 ▸ makes technical and conforming changes.
16 Money Appropriated in this Bill:
17 None
18 Other Special Clauses:
19 This bill provides retrospective operation.
20 Utah Code Sections Affected:
21 AMENDS:
22 11-13-302, as last amended by Laws of Utah 2018, Chapters 415 and 456
23 11-13-310, as last amended by Laws of Utah 2018, Chapters 415 and 456
24 53E-1-202, as last amended by Laws of Utah 2021, Chapters 251 and 319
25 53F-2-205, as last amended by Laws of Utah 2021, Chapter 382
26 53F-2-301, as last amended by Laws of Utah 2021, Chapter 319
27 53F-2-515, as last amended by Laws of Utah 2018, Chapter 456 and renumbered and
28 amended by Laws of Utah 2018, Chapter 2
29 53F-9-302, as last amended by Laws of Utah 2019, Chapter 186
30 53F-9-305, as last amended by Laws of Utah 2019, Chapter 186
31 53F-9-306, as last amended by Laws of Utah 2019, Chapter 186
32 53G-3-304, as last amended by Laws of Utah 2018, Chapters 281, 456 and renumbered
33 and amended by Laws of Utah 2018, Chapter 3
34 59-2-919.1, as last amended by Laws of Utah 2020, Chapter 78
35 59-2-926, as last amended by Laws of Utah 2018, Chapters 415 and 456
36 63I-2-211, as last amended by Laws of Utah 2018, Chapters 337 and 456
37 63I-2-253, as last amended by Laws of Utah 2021, First Special Session, Chapter 14
38 63I-2-259, as last amended by Laws of Utah 2021, Chapter 370
39 REPEALS:
40 53F-2-301.5, as last amended by Laws of Utah 2021, Chapter 6
41
42 Be it enacted by the Legislature of the state of Utah:
43 Section 1. Section 11-13-302 is amended to read:
44 11-13-302. Payment of fee in lieu of ad valorem property tax by certain energy
45 suppliers -- Method of calculating -- Collection -- Extent of tax lien.
46 (1) (a) Each project entity created under this chapter that owns a project and that sells
47 any capacity, service, or other benefit from it to an energy supplier or suppliers whose tangible
48 property is not exempted by Utah Constitution Article XIII, Section 3, from the payment of ad
49 valorem property tax, shall pay an annual fee in lieu of ad valorem property tax as provided in
50 this section to each taxing jurisdiction within which the project or any part of it is located.
51 (b) For purposes of this section, "annual fee" means the annual fee described in
52 Subsection (1)(a) that is in lieu of ad valorem property tax.
53 (c) The requirement to pay an annual fee shall commence:
54 (i) with respect to each taxing jurisdiction that is a candidate receiving the benefit of
55 impact alleviation payments under contracts or determination orders provided for in Sections
56 11-13-305 and 11-13-306, with the fiscal year of the candidate following the fiscal year of the
57 candidate in which the date of commercial operation of the last generating unit, other than any
58 generating unit providing additional project capacity, of the project occurs, or, in the case of
59 any facilities providing additional project capacity, with the fiscal year of the candidate
60 following the fiscal year of the candidate in which the date of commercial operation of the
61 generating unit providing the additional project capacity occurs; and
62 (ii) with respect to any taxing jurisdiction other than a taxing jurisdiction described in
63 Subsection (1)(c)(i), with the fiscal year of the taxing jurisdiction in which construction of the
64 project commences, or, in the case of facilities providing additional project capacity, with the
65 fiscal year of the taxing jurisdiction in which construction of those facilities commences.
66 (d) The requirement to pay an annual fee shall continue for the period of the useful life
67 of the project or facilities.
68 (2) (a) The annual fees due a school district shall be as provided in Subsection (2)(b)
69 because the ad valorem property tax imposed by a school district and authorized by the
70 Legislature represents both:
71 (i) a levy mandated by the state for the state minimum school program under Section
72 53F-2-301 [
73 (ii) local levies for capital outlay and other purposes under Sections 53F-8-303,
74 53F-8-301, and 53F-8-302.
75 (b) The annual fees due a school district shall be as follows:
76 (i) the project entity shall pay to the school district an annual fee for the state minimum
77 school program at the rate imposed by the school district and authorized by the Legislature
78 under Section 53F-2-301 [
79 (ii) for all other local property tax levies authorized to be imposed by a school district,
80 the project entity shall pay to the school district either:
81 (A) an annual fee; or
82 (B) impact alleviation payments under contracts or determination orders provided for
83 in Sections 11-13-305 and 11-13-306.
84 (3) (a) An annual fee due a taxing jurisdiction for a particular year shall be calculated
85 by multiplying the tax rate or rates of the jurisdiction for that year by the product obtained by
86 multiplying the fee base or value determined in accordance with Subsection (4) for that year of
87 the portion of the project located within the jurisdiction by the percentage of the project which
88 is used to produce the capacity, service, or other benefit sold to the energy supplier or suppliers.
89 (b) As used in this section, "tax rate," when applied in respect to a school district,
90 includes any assessment to be made by the school district under Subsection (2) or Section
91 63M-5-302.
92 (c) There is to be credited against the annual fee due a taxing jurisdiction for each year,
93 an amount equal to the debt service, if any, payable in that year by the project entity on bonds,
94 the proceeds of which were used to provide public facilities and services for impact alleviation
95 in the taxing jurisdiction in accordance with Sections 11-13-305 and 11-13-306.
96 (d) The tax rate for the taxing jurisdiction for that year shall be computed so as to:
97 (i) take into account the fee base or value of the percentage of the project located
98 within the taxing jurisdiction determined in accordance with Subsection (4) used to produce the
99 capacity, service, or other benefit sold to the supplier or suppliers; and
100 (ii) reflect any credit to be given in that year.
101 (4) (a) Except as otherwise provided in this section, the annual fees required by this
102 section shall be paid, collected, and distributed to the taxing jurisdiction as if:
103 (i) the annual fees were ad valorem property taxes; and
104 (ii) the project were assessed at the same rate and upon the same measure of value as
105 taxable property in the state.
106 (b) (i) Notwithstanding Subsection (4)(a), for purposes of an annual fee required by
107 this section, the fee base of a project may be determined in accordance with an agreement
108 among:
109 (A) the project entity; and
110 (B) any county that:
111 (I) is due an annual fee from the project entity; and
112 (II) agrees to have the fee base of the project determined in accordance with the
113 agreement described in this Subsection (4).
114 (ii) The agreement described in Subsection (4)(b)(i):
115 (A) shall specify each year for which the fee base determined by the agreement shall be
116 used for purposes of an annual fee; and
117 (B) may not modify any provision of this chapter except the method by which the fee
118 base of a project is determined for purposes of an annual fee.
119 (iii) For purposes of an annual fee imposed by a taxing jurisdiction within a county
120 described in Subsection (4)(b)(i)(B), the fee base determined by the agreement described in
121 Subsection (4)(b)(i) shall be used for purposes of an annual fee imposed by that taxing
122 jurisdiction.
123 (iv) (A) If there is not agreement as to the fee base of a portion of a project for any
124 year, for purposes of an annual fee, the State Tax Commission shall determine the value of that
125 portion of the project for which there is not an agreement:
126 (I) for that year; and
127 (II) using the same measure of value as is used for taxable property in the state.
128 (B) The valuation required by Subsection (4)(b)(iv)(A) shall be made by the State Tax
129 Commission in accordance with rules made by the State Tax Commission.
130 (c) Payments of the annual fees shall be made from:
131 (i) the proceeds of bonds issued for the project; and
132 (ii) revenues derived by the project entity from the project.
133 (d) (i) The contracts of the project entity with the purchasers of the capacity, service, or
134 other benefits of the project whose tangible property is not exempted by Utah Constitution
135 Article XIII, Section 3, from the payment of ad valorem property tax shall require each
136 purchaser, whether or not located in the state, to pay, to the extent not otherwise provided for,
137 its share, determined in accordance with the terms of the contract, of these fees.
138 (ii) It is the responsibility of the project entity to enforce the obligations of the
139 purchasers.
140 (5) (a) The responsibility of the project entity to make payment of the annual fees is
141 limited to the extent that there is legally available to the project entity, from bond proceeds or
142 revenues, money to make these payments, and the obligation to make payments of the annual
143 fees is not otherwise a general obligation or liability of the project entity.
144 (b) No tax lien may attach upon any property or money of the project entity by virtue of
145 any failure to pay all or any part of an annual fee.
146 (c) The project entity or any purchaser may contest the validity of an annual fee to the
147 same extent as if the payment was a payment of the ad valorem property tax itself.
148 (d) The payments of an annual fee shall be reduced to the extent that any contest is
149 successful.
150 (6) (a) The annual fee described in Subsection (1):
151 (i) shall be paid by a public agency that:
152 (A) is not a project entity; and
153 (B) owns an interest in a facility providing additional project capacity if the interest is
154 otherwise exempt from taxation pursuant to Utah Constitution, Article XIII, Section 3; and
155 (ii) for a public agency described in Subsection (6)(a)(i), shall be calculated in
156 accordance with Subsection (6)(b).
157 (b) The annual fee required under Subsection (6)(a) shall be an amount equal to the tax
158 rate or rates of the applicable taxing jurisdiction multiplied by the product of the following:
159 (i) the fee base or value of the facility providing additional project capacity located
160 within the jurisdiction;
161 (ii) the percentage of the ownership interest of the public agency in the facility; and
162 (iii) the portion, expressed as a percentage, of the public agency's ownership interest
163 that is attributable to the capacity, service, or other benefit from the facility that is sold by the
164 public agency to an energy supplier or suppliers whose tangible property is not exempted by
165 Utah Constitution, Article XIII, Section 3, from the payment of ad valorem property tax.
166 (c) A public agency paying the annual fee pursuant to Subsection (6)(a) shall have the
167 obligations, credits, rights, and protections set forth in Subsections (1) through (5) with respect
168 to its ownership interest as though it were a project entity.
169 Section 2. Section 11-13-310 is amended to read:
170 11-13-310. Termination of impact alleviation contract.
171 (1) If the project or any part of it or the facilities providing additional project capacity
172 or any part of them, or the output from the project or facilities providing additional project
173 capacity become subject, in addition to the requirements of Section 11-13-302, to ad valorem
174 property taxation or other payments in lieu of ad valorem property taxation, or other form of
175 tax equivalent payments to any candidate which is a party to an impact alleviation contract with
176 respect to the project or facilities providing additional project capacity or is receiving impact
177 alleviation payments or means with respect to the project or facilities providing additional
178 project capacity pursuant to a determination by the board, then the impact alleviation contract
179 or the requirement to make impact alleviation payments or provide means therefor pursuant to
180 the determination, as the case may be, shall, at the election of the candidate, terminate.
181 (2) In any event, each impact alleviation contract or determination order shall terminate
182 upon the project, or, in the case of facilities providing additional project capacity, those
183 facilities becoming subject to the provisions of Section 11-13-302, except that no impact
184 alleviation contract or agreement entered by a school district shall terminate because of in lieu
185 ad valorem property tax fees levied under Subsection 11-13-302(2)(b)(i) or because of ad
186 valorem property taxes levied under Section 53F-2-301 [
187 state minimum school program.
188 (3) In addition, if the construction of the project, or, in the case of facilities providing
189 additional project capacity, of those facilities, is permanently terminated for any reason, each
190 impact alleviation contract and determination order, and the payments and means required
191 thereunder, shall terminate.
192 (4) No termination of an impact alleviation contract or determination order may
193 terminate or reduce any liability previously incurred pursuant to the contract or determination
194 order by the candidate beneficiary under it.
195 (5) If the provisions of Section 11-13-302, or its successor, are held invalid by a court
196 of competent jurisdiction, and no ad valorem taxes or other form of tax equivalent payments
197 are payable, the remaining provisions of this chapter shall continue in operation without regard
198 to the commencement of commercial operation of the last generating unit of that project or of
199 facilities providing additional project capacity.
200 Section 3. Section 53E-1-202 is amended to read:
201 53E-1-202. Reports to and action required of the Public Education
202 Appropriations Subcommittee.
203 (1) In accordance with applicable provisions and Section 68-3-14, the following
204 recurring reports are due to the Public Education Appropriations Subcommittee:
205 (a) the State Superintendent's Annual Report by the state board described in Section
206 53E-1-203;
207 (b) the report described in Section 53E-10-703 by the Utah Leading through Effective,
208 Actionable, and Dynamic Education director on research and other activities; and
209 (c) the report by the STEM Action Center Board described in Section 9-22-109,
210 including the information described in Section 9-22-113 on the status of the computer science
211 initiative.
212 (2) The one-time report by the state board regarding cost centers and implementing
213 activity based costing is due to the Public Education Appropriations Subcommittee in
214 accordance with Section 53E-3-520.
215 (3) In accordance with applicable provisions, the Public Education Appropriations
216 Subcommittee shall complete [
217
218 scholarship payments.
219 Section 4. Section 53F-2-205 is amended to read:
220 53F-2-205. Powers and duties of state board to adjust Minimum School Program
221 allocations -- Use of remaining funds at the end of a fiscal year.
222 (1) As used in this section:
223 (a) "ESEA" means the Elementary and Secondary Education Act of 1965, 20 U.S.C.
224 Sec. 6301 et seq.
225 (b) "Program" means a program or allocation funded by a line item appropriation or
226 other appropriation designated as:
227 (i) Basic Program;
228 (ii) Related to Basic Programs;
229 (iii) Voted and Board Levy Programs; or
230 (iv) Minimum School Program.
231 (2) Except as provided in Subsection (3) or (5), if the number of weighted pupil units
232 in a program is underestimated, the state board shall reduce the value of the weighted pupil unit
233 in that program so that the total amount paid for the program does not exceed the amount
234 appropriated for the program.
235 (3) If the number of weighted pupil units in a program is overestimated, the state board
236 shall spend excess money appropriated for the following purposes giving priority to the
237 purpose described in Subsection (3)(a):
238 (a) to support the value of the weighted pupil unit in a program within the basic
239 state-supported school program in which the number of weighted pupil units is underestimated;
240 (b) to support the state guaranteed local levy increments as defined in Section
241 53F-2-601, if:
242 (i) local contributions to the voted local levy program or board local levy program are
243 overestimated; or
244 (ii) the number of weighted pupil units within school districts qualifying for a
245 guarantee is underestimated;
246 (c) to support the state supplement to local property taxes allocated to charter schools,
247 if the state supplement is less than the amount prescribed by Section 53F-2-704;
248 (d) to fund the cost of the salary supplements described in Section 53F-2-504; or
249 (e) to support a school district with a loss in student enrollment as provided in Section
250 53F-2-207.
251 (4) If local contributions from the minimum basic tax rate imposed under Section
252 53F-2-301 [
253 value of the weighted pupil unit for all programs within the basic state-supported school
254 program so the total state contribution to the basic state-supported school program does not
255 exceed the amount of state funds appropriated.
256 (5) If local contributions from the minimum basic tax rate imposed under Section
257 53F-2-301 [
258 (a) spend the excess local contributions for the purposes specified in Subsection (3),
259 giving priority to supporting the value of the weighted pupil unit in programs within the basic
260 state-supported school program in which the number of weighted pupil units is underestimated;
261 and
262 (b) reduce the state contribution to the basic state-supported school program so the
263 total cost of the basic state-supported school program does not exceed the total state and local
264 funds appropriated to the basic state-supported school program plus the local contributions
265 necessary to support the value of the weighted pupil unit in programs within the basic
266 state-supported school program in which the number of weighted pupil units is underestimated.
267 (6) Except as provided in Subsection (3) or (5), the state board shall reduce the state
268 guarantee per weighted pupil unit provided under the local levy state guarantee program
269 described in Section 53F-2-601, if:
270 (a) local contributions to the voted local levy program or board local levy program are
271 overestimated; or
272 (b) the number of weighted pupil units within school districts qualifying for a
273 guarantee is underestimated.
274 (7) Money appropriated to the state board is nonlapsing, including appropriations to the
275 Minimum School Program and all agencies, line items, and programs under the jurisdiction of
276 the state board.
277 (8) The state board shall report actions taken by the state board under this section to the
278 Office of the Legislative Fiscal Analyst and the Governor's Office of Planning and Budget.
279 Section 5. Section 53F-2-301 is amended to read:
280 53F-2-301. Minimum basic tax rate for a fiscal year that begins after July 1, 2021.
281 (1) The provisions of this section are not in effect for a fiscal year that begins on July 1,
282 2018, 2019, 2020, or 2021[
283 (2) As used in this section:
284 (a) "Basic levy increment rate" means a tax rate that will generate an amount of
285 revenue equal to $75,000,000.
286 [
287 [
288 [
289 [
290 [
291
292
293 [
294 (i) equal to the sum of:
295 (A) the school districts' contribution to the basic school program the previous fiscal
296 year;
297 (B) the amount generated by the basic levy increment rate; and
298 [
299 [
300 Tax Commission multiplied by the minimum basic rate; and
301 (ii) set annually by the Legislature in Subsection (3)(a).
302 [
303 will generate an amount of revenue equal to the minimum basic local amount described in
304 Subsection (3)(a).
305 [
306
307
308 [
309 [
310 [
311 [
312
313 [
314 [
315 [
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317 [
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319 [
320
321 (3) (a) The minimum basic local amount for the fiscal year that begins on July 1, 2018,
322 is $408,073,800 in revenue statewide.
323 (b) The preliminary estimate of the minimum basic tax rate for a fiscal year that begins
324 on July 1, 2018, is .001498.
325 [
326
327 [
328
329 [
330 minimum basic tax rate[
331 [
332 (b) The estimate of the minimum basic tax rate provided in Subsection (3)(b) [
333
334 property values for the next calendar year.
335 (c) The certified minimum basic tax rate described in Subsection [
336
337 values as of January 1 of the current calendar year, except personal property, which is based on
338 values from the previous calendar year.
339 [
340 program and as a school district's contribution toward the cost of the basic school program for
341 the school district, each local school board shall impose the [
342 rate.
343 (b) (i) The state is not subject to the notice requirements of Section 59-2-926 before
344 imposing the tax rates described in this Subsection [
345 (ii) [
346 notice requirements of Section 59-2-926 if the state authorizes a tax rate that exceeds the tax
347 rates described in this Subsection [
348 [
349
350
351 [
352 basic school program in the school district an amount of money that is the difference between
353 the cost of the school district's basic school program and the sum of revenue generated by the
354 school district by the following:
355 (i) the [
356 (ii) the basic levy increment rate[
357 [
358 (b) (i) If the difference described in Subsection [
359 of the basic school program in a school district, no state contribution shall be made to the basic
360 school program for the school district.
361 (ii) The proceeds of the difference described in Subsection [
362 cost of the basic school program shall be paid into the Uniform School Fund as provided by
363 law and by the close of the fiscal year in which the proceeds were calculated.
364 [
365 an amount equal to the proceeds generated statewide[
366 the Minimum Basic Growth Account created in Section 53F-9-302[
367 [
368
369 [
370
371 [
372
373 [
374
375
376 [
377 Section 6. Section 53F-2-515 is amended to read:
378 53F-2-515. Federal Impact Aid Program -- Offset for underestimated allocations
379 from the Federal Impact Aid Program.
380 (1) In addition to the revenues received from the levy imposed by a local school board
381 and authorized by the Legislature under Section 53F-2-301 [
382 Legislature shall provide an amount equal to the difference between the school district's
383 anticipated receipts under the entitlement for the fiscal year from the Federal Impact Aid
384 Program and the amount the school district actually received from this source for the next
385 preceding fiscal year.
386 (2) If at the end of a fiscal year the sum of the receipts of a school district from a
387 distribution from the Legislature pursuant to Subsection (1) plus the school district's allocations
388 from the Federal Impact Aid Program for that fiscal year exceeds the amount allocated to the
389 school district from the Federal Impact Aid Program for the next preceding fiscal year, the
390 excess funds are carried into the next succeeding fiscal year and become in that year a part of
391 the school district's contribution to the school district's basic program for operation and
392 maintenance under the state minimum school finance law.
393 (3) During the next succeeding fiscal year described in Subsection (2), the school
394 district's required tax rate for the basic program shall be reduced so that the yield from the
395 reduced tax rate plus the carryover funds equal the school district's required contribution to the
396 school district's basic program.
397 (4) For the school district of a local school board that is required to reduce the school
398 district's basic tax rate under this section, the school district shall receive state minimum school
399 program funds as though the reduction in the tax rate had not been made.
400 Section 7. Section 53F-9-302 is amended to read:
401 53F-9-302. Minimum Basic Growth Account.
402 (1) As used in this section, "account" means the Minimum Basic Growth Account
403 created in this section.
404 (2) There is created within the Education Fund a restricted account known as the
405 "Minimum Basic Growth Account."
406 (3) The account shall be funded by amounts deposited into the account in accordance
407 with Section 53F-2-301 [
408 (4) The account shall earn interest.
409 (5) Interest earned on the account shall be deposited into the account.
410 (6) Upon appropriation by the Legislature:
411 (a) 75% of the money from the account shall be used to fund the state's contribution to
412 the voted local levy guarantee described in Section 53F-2-601;
413 (b) 20% of the money from the account shall be used to fund the Capital Outlay
414 Foundation Program as provided in Section 53F-3-202; and
415 (c) 5% of the money from the account shall be used to fund the Capital Outlay
416 Enrollment Growth Program as provided in Section 53F-3-203.
417 Section 8. Section 53F-9-305 is amended to read:
418 53F-9-305. Local Levy Growth Account.
419 (1) As used in this section, "account" means the Local Levy Growth Account created in
420 this section.
421 (2) There is created within the Education Fund a restricted account known as the
422 "Local Levy Growth Account."
423 (3) The account shall be funded by:
424 (a) amounts deposited into the account in accordance with Section 53F-2-301 [
425
426 (b) other legislative appropriations.
427 (4) The account shall earn interest.
428 (5) Interest earned on the account shall be deposited into the account.
429 (6) The Legislature shall appropriate money in the account to the state board.
430 Section 9. Section 53F-9-306 is amended to read:
431 53F-9-306. Teacher and Student Success Account.
432 (1) As used in this section, "account" means the Teacher and Student Success Account
433 created in this section.
434 (2) There is created within the Education Fund a restricted account known as the
435 "Teacher and Student Success Account."
436 (3) The account shall be funded by[
437
438 appropriations.
439 (4) The account shall earn interest.
440 (5) Interest earned on the account shall be deposited into the account.
441 (6) The Legislature shall appropriate money in the account to the state board.
442 Section 10. Section 53G-3-304 is amended to read:
443 53G-3-304. Property tax levies in new district and remaining district --
444 Distribution of property tax revenue.
445 (1) Notwithstanding terms defined in Section 53G-3-102, as used in this section:
446 (a) "Divided school district" or "existing district" means a school district from which a
447 new district is created.
448 (b) "New district" means a school district created under Section 53G-3-302 after May
449 10, 2011.
450 (c) "Property tax levy" means a property tax levy that a school district is authorized to
451 impose, except:
452 (i) the minimum basic tax rate imposed under Section 53F-2-301 [
453
454 (ii) a debt service levy imposed under Section 11-14-310; or
455 (iii) a judgment levy imposed under Section 59-2-1330.
456 (d) "Qualifying taxable year" means the calendar year in which a new district begins to
457 provide educational services.
458 (e) "Remaining district" means an existing district after the creation of a new district.
459 (2) A new district and remaining district shall continue to impose property tax levies
460 that were imposed by the divided school district in the taxable year prior to the qualifying
461 taxable year.
462 (3) Except as provided in Subsection (6), a property tax levy that a new district and
463 remaining district are required to impose under Subsection (2) shall be set at a rate that:
464 (a) is uniform in the new district and remaining district; and
465 (b) generates the same amount of revenue that was generated by the property tax levy
466 within the divided school district in the taxable year prior to the qualifying taxable year.
467 (4) The county treasurer of the county in which a property tax levy is imposed under
468 Subsection (2) shall distribute revenues generated by the property tax levy to the new district
469 and remaining district in proportion to the percentage of the divided school district's enrollment
470 on the October 1 prior to the new district commencing educational services that were enrolled
471 in schools currently located in the new district or remaining district.
472 (5) On or before March 31, a county treasurer shall distribute revenues generated by a
473 property tax levy imposed under Subsection (2) in the prior calendar year to a new district and
474 remaining district as provided in Subsection (4).
475 (6) (a) Subject to the notice and public hearing requirements of Section 59-2-919, a
476 new district or remaining district may set a property tax rate higher than the rate required by
477 Subsection (3), up to:
478 (i) the maximum rate, if any, allowed by law; or
479 (ii) the maximum rate authorized by voters for a voted local levy under Section
480 53F-8-301.
481 (b) The revenues generated by the portion of a property tax rate in excess of the rate
482 required by Subsection (3) shall be retained by the district that imposes the higher rate.
483 Section 11. Section 59-2-919.1 is amended to read:
484 59-2-919.1. Notice of property valuation and tax changes.
485 (1) In addition to the notice requirements of Section 59-2-919, the county auditor, on or
486 before July 22 of each year, shall notify each owner of real estate who is listed on the
487 assessment roll.
488 (2) The notice described in Subsection (1) shall:
489 (a) except as provided in Subsection (5), be sent to all owners of real property by mail
490 10 or more days before the day on which:
491 (i) the county board of equalization meets; and
492 (ii) the taxing entity holds a public hearing on the proposed increase in the certified tax
493 rate;
494 (b) be on a form that is:
495 (i) approved by the commission; and
496 (ii) uniform in content in all counties in the state; and
497 (c) contain for each property:
498 (i) the assessor's determination of the value of the property;
499 (ii) the taxable value of the property;
500 (iii) (A) the deadline for the taxpayer to make an application to appeal the valuation or
501 equalization of the property under Section 59-2-1004; or
502 (B) for property assessed by the commission, the deadline for the taxpayer to apply to
503 the commission for a hearing on an objection to the valuation or equalization of the property
504 under Section 59-2-1007;
505 (iv) for a property assessed by the commission, a statement that the taxpayer may not
506 appeal the valuation or equalization of the property to the county board of equalization;
507 (v) itemized tax information for all applicable taxing entities, including:
508 (A) the dollar amount of the taxpayer's tax liability for the property in the prior year;
509 and
510 (B) the dollar amount of the taxpayer's tax liability under the current rate;
511 (vi) the following, stated separately:
512 (A) the charter school levy described in Section 53F-2-703;
513 (B) the multicounty assessing and collecting levy described in Subsection
514 59-2-1602(2);
515 (C) the county assessing and collecting levy described in Subsection 59-2-1602(4);
516 (D) for a fiscal year that begins before July 1, [
517 defined in Section 53F-2-301.5; and
518 (E) for a fiscal year that begins on or after July 1, [
519 minimum basic tax rate as defined in Section 53F-2-301;
520 (vii) the tax impact on the property;
521 (viii) the time and place of the required public hearing for each entity;
522 (ix) property tax information pertaining to:
523 (A) taxpayer relief;
524 (B) options for payment of taxes;
525 (C) collection procedures; and
526 (D) the residential exemption described in Section 59-2-103;
527 (x) information specifically authorized to be included on the notice under this chapter;
528 (xi) the last property review date of the property as described in Subsection
529 59-2-303.1(1)(c); and
530 (xii) other property tax information approved by the commission.
531 (3) If a taxing entity that is subject to the notice and hearing requirements of
532 Subsection 59-2-919(4) proposes a tax increase, the notice described in Subsection (1) shall
533 state, in addition to the information required by Subsection (2):
534 (a) the dollar amount of the taxpayer's tax liability if the proposed increase is approved;
535 (b) the difference between the dollar amount of the taxpayer's tax liability if the
536 proposed increase is approved and the dollar amount of the taxpayer's tax liability under the
537 current rate, placed in close proximity to the information described in Subsection (2)(c)(viii);
538 and
539 (c) the percentage increase that the dollar amount of the taxpayer's tax liability under
540 the proposed tax rate represents as compared to the dollar amount of the taxpayer's tax liability
541 under the current tax rate.
542 (4) If a change to state law increases a tax rate stated on a notice described in
543 Subsection (1), the notice described in Subsection (1) shall state in addition to the information
544 required by Subsections (2) and (3):
545 (a) the difference between the dollar amount of the taxpayer's tax liability under the
546 current tax rate and the dollar amount of the taxpayer's tax liability before the change to state
547 law became effective; and
548 (b) the percentage increase that the dollar amount of the taxpayer's tax liability under
549 the current tax rate represents as compared to the dollar amount of the taxpayer's tax liability
550 under the tax rate before the change to state law becomes effective.
551 (5) (a) Subject to the other provisions of this Subsection (5), a county auditor may, at
552 the county auditor's discretion, provide the notice required by this section to a taxpayer by
553 electronic means if a taxpayer makes an election, according to procedures determined by the
554 county auditor, to receive the notice by electronic means.
555 (b) (i) If a notice required by this section is sent by electronic means, a county auditor
556 shall attempt to verify whether a taxpayer receives the notice.
557 (ii) If receipt of the notice sent by electronic means cannot be verified 14 days or more
558 before the county board of equalization meets and the taxing entity holds a public hearing on a
559 proposed increase in the certified tax rate, the notice required by this section shall also be sent
560 by mail as provided in Subsection (2).
561 (c) A taxpayer may revoke an election to receive the notice required by this section by
562 electronic means if the taxpayer provides written notice to the county auditor on or before April
563 30.
564 (d) An election or a revocation of an election under this Subsection (5):
565 (i) does not relieve a taxpayer of the duty to pay a tax due under this chapter on or
566 before the due date for paying the tax; or
567 (ii) does not alter the requirement that a taxpayer appealing the valuation or the
568 equalization of the taxpayer's real property submit the application for appeal within the time
569 period provided in Subsection 59-2-1004(3).
570 (e) A county auditor shall provide the notice required by this section as provided in
571 Subsection (2), until a taxpayer makes a new election in accordance with this Subsection (5), if:
572 (i) the taxpayer revokes an election in accordance with Subsection (5)(c) to receive the
573 notice required by this section by electronic means; or
574 (ii) the county auditor finds that the taxpayer's electronic contact information is invalid.
575 (f) A person is considered to be a taxpayer for purposes of this Subsection (5)
576 regardless of whether the property that is the subject of the notice required by this section is
577 exempt from taxation.
578 Section 12. Section 59-2-926 is amended to read:
579 59-2-926. Proposed tax increase by state -- Notice -- Contents -- Dates.
580 If the state authorizes a tax rate that exceeds the [
581 Section 53F-2-301 [
582 exceeds the certified revenue levy as defined in Section 59-2-102, the state shall publish a
583 notice no later than 10 days after the last day of the annual legislative general session that
584 meets the following requirements:
585 (1) (a) The Office of the Legislative Fiscal Analyst shall advertise that the state
586 authorized a levy that generates revenue in excess of the previous year's ad valorem tax
587 revenue, plus eligible new growth as defined in Section 59-2-924, but exclusive of revenue
588 from collections from redemptions, interest, and penalties:
589 (i) in a newspaper of general circulation in the state; and
590 (ii) as required in Section 45-1-101.
591 (b) Except an advertisement published on a website, the advertisement described in
592 Subsection (1)(a):
593 (i) shall be no less than 1/4 page in size and the type used shall be no smaller than 18
594 point, and surrounded by a 1/4-inch border;
595 (ii) may not be placed in that portion of the newspaper where legal notices and
596 classified advertisements appear; and
597 (iii) shall be run once.
598 (2) The form and content of the notice shall be substantially as follows:
599
600 The state has budgeted an increase in its property tax revenue from $__________ to
601 $__________ or ____%. The increase in property tax revenues will come from the following
602 sources (include all of the following provisions):
603 (a) $__________ of the increase will come from (provide an explanation of the cause
604 of adjustment or increased revenues, such as reappraisals or factoring orders);
605 (b) $__________ of the increase will come from natural increases in the value of the
606 tax base due to (explain cause of eligible new growth, such as new building activity,
607 annexation, etc.);
608 (c) a home valued at $100,000 in the state of Utah which based on last year's (levy for
609 the basic state-supported school program, applicable tax rate for the Property Tax Valuation
610 Agency Fund, or both) paid $____________ in property taxes would pay the following:
611 (i) $__________ if the state of Utah did not budget an increase in property tax revenue
612 exclusive of eligible new growth; and
613 (ii) $__________ under the increased property tax revenues exclusive of eligible new
614 growth budgeted by the state of Utah."
615 Section 13. Section 63I-2-211 is amended to read:
616 63I-2-211. Repeal dates -- Title 11.
617 [
618
619 [
620
621 [
622 1, 2020.
623 Section 14. Section 63I-2-253 is amended to read:
624 63I-2-253. Repeal dates -- Titles 53 through 53G.
625 (1) Section 53-1-106.1 is repealed January 1, 2022.
626 (2) (a) Section 53-2a-217, regarding procurement during an epidemic or pandemic
627 emergency, is repealed on December 31, 2021.
628 (b) When repealing Section 53-2a-217, the Office of Legislative Research and General
629 Counsel shall, in addition to the office's authority under Subsection 36-12-12(3), make
630 necessary changes to subsection numbering and cross references.
631 (3) Section 53-2a-219, in relation to termination of emergency powers pertaining to
632 COVID-19, is repealed on July 1, 2021.
633 (4) (a) Subsection 53B-2a-108(5), regarding exceptions to the composition of a
634 technical college board of trustees, is repealed July 1, 2022.
635 (b) When repealing Subsection 53B-2a-108(5), the Office of Legislative Research and
636 General Counsel shall, in addition to its authority under Subsection 36-12-12(3), make
637 necessary changes to subsection numbering and cross references.
638 (5) Section 53B-6-105.7 is repealed July 1, 2024.
639 (6) (a) Subsection 53B-7-705(6)(b)(iii)(A), the language that states "Except as
640 provided in Subsection (6)(b)(iii)(B)," is repealed July 1, 2021.
641 (b) Subsection 53B-7-705(6)(b)(iii)(B), regarding comparing a technical college's
642 change in performance with the technical college's average performance, is repealed July 1,
643 2021.
644 (7) (a) Subsection 53B-7-707(3)(a)(ii), the language that states "Except as provided in
645 Subsection (3)(b)," is repealed July 1, 2021.
646 (b) Subsection 53B-7-707(3)(b), regarding performance data of a technical college
647 during a fiscal year before fiscal year 2020, is repealed July 1, 2021.
648 (8) Section 53B-7-707 regarding performance metrics for technical colleges is repealed
649 July 1, 2023.
650 (9) Section 53B-8-114 is repealed July 1, 2024.
651 (10) The following sections, regarding the Regents' scholarship program, are repealed
652 on July 1, 2023:
653 (a) Section 53B-8-202;
654 (b) Section 53B-8-203;
655 (c) Section 53B-8-204; and
656 (d) Section 53B-8-205.
657 (11) Section 53B-10-101 is repealed on July 1, 2027.
658 (12) Title 53B, Chapter 18, Part 14, Uintah Basin Air Quality Research Project, is
659 repealed July 1, 2023.
660 (13) Section 53E-1-202.2, regarding a Public Education Appropriations Subcommittee
661 evaluation and recommendations, is repealed January 1, 2024.
662 (14) Section 53E-3-520 is repealed July 1, 2021.
663 (15) Subsection 53E-10-309(7), related to the PRIME pilot program, is repealed July 1,
664 2024.
665 [
666
667
668 [
669 is repealed July 1, 2024.
670 [
671 repealed July 1, 2023.
672 [
673 Program, is repealed July 1, 2023.
674 [
675 at-risk WPU add-on funding and previous at-risk funding, is repealed January 1, 2024.
676 [
677 Stipend, is repealed January 1, 2022.
678 [
679
680 [
681 [
682 enrollment in kindergarten, is repealed July 1, 2022.
683 [
684 in Subsection (4)(d)" is repealed July 1, 2022.
685 [
686 [
687
688 [
689
690 [
691
692 [
693
694 [
695 related to the civics engagement pilot program, are repealed on July 1, 2023.
696 [
697 Legislative Research and General Counsel shall, in addition to the office's authority under
698 Subsection 36-12-12(3), make corrections necessary to ensure that sections and subsections
699 identified in this section are complete sentences and accurately reflect the office's perception of
700 the Legislature's intent.
701 Section 15. Section 63I-2-259 is amended to read:
702 63I-2-259. Repeal dates -- Title 59.
703 [
704
705 [
706 [
707 [
708 Section 16. Repealer.
709 This bill repeals:
710 Section 53F-2-301.5, Minimum basic tax rate for a fiscal year that begins on July 1,
711 2018, 2019, 2020, 2021, or 2022.
712 Section 17. Retrospective operation.
713 This bill has retrospective operation to January 1, 2022.