Utah 2023 Regular Session

Utah House Bill HB0231

Introduced
1/18/23  
Refer
2/7/23  
Report Pass
2/9/23  
Engrossed
2/14/23  
Refer
2/16/23  
Report Pass
2/22/23  
Enrolled
3/10/23  

Caption

Low Income Housing Property Tax Exemption

Impact

This legislation amends existing property tax law to clarify eligibility and establish specific criteria for benefiting from the exemption. Properties that provide permanent supportive housing must offer supportive services and commit to rent subsidies that keep housing affordable (capped at 30% of the tenant's income). This provision is designed to incentivize nonprofit organizations to invest in housing solutions that both support residents' needs and ensure fiscal stability for housing developers.

Summary

House Bill 0231 focuses on providing a property tax exemption for properties that qualify as 'permanent supportive housing.' The bill specifically defines the criteria under which a private property owner can be recognized as a 'nonprofit entity' for the purposes of this exemption. This is aimed at encouraging the development and maintenance of low-income housing by alleviating some of the financial burdens associated with property taxes, thereby promoting affordable housing options for vulnerable populations, particularly those experiencing homelessness.

Sentiment

The sentiment surrounding HB 0231 has been largely supportive among advocates for affordable housing, who argue that such measures are crucial for assisting low-income families and individuals in finding stable housing. There is recognition of the bill's potential to alleviate some of the pressure on housing resources by creating incentives for property development dedicated to long-term housing solutions. However, there are concerns from skeptics regarding the potential for misuse or insufficient oversight of the properties that would benefit from this exemption.

Contention

While many stakeholders support the bill as a progressive step towards addressing homelessness and housing insecurity, some critics raise issues regarding how the exemptions will be monitored and enforced. Ensuring that properties truly meet the requirements of providing supportive housing and affordable rent is essential to prevent exploitation of the exemptions. Opponents may also question whether the fiscal impacts of the exemptions on state and local budget revenues could outweigh the intended benefits of increased housing availability.

Companion Bills

No companion bills found.

Previously Filed As

UT HB0347

Property Tax Exemption Amendments

UT SB0059

Government Leased Property Tax Exemption

UT SB1115

Property taxation: welfare exemption: low income housing.

UT AB1193

Property tax: welfare exemption: low-income housing.

UT SB294

Property taxation: welfare exemption: low income housing.

UT SB1456

Property taxation: welfare exemption: low-income housing.

UT AB1326

Property taxation: welfare exemption: low income housing.

UT AB2063

Property taxation: welfare exemption: low-income housing.

UT AB3152

Property taxation: welfare exemption: rental housing: moderate income housing.

UT AB1734

Property taxation: welfare exemption: rental housing: moderate income housing.

Similar Bills

CA SB231

Department of Transportation: transfer of property: Blues Beach property.

CA SB1040

Department of Transportation: transfer of property: Blues Beach property.

CA SB240

Surplus state real property: affordable housing and housing for formerly incarcerated individuals.

CA AB1933

Property taxation: welfare exemption: nonprofit corporation: low-income families.

CA AB528

Property taxation: tax-defaulted property: sales to nonprofits.

CO HB1184

Low-income Housing Property Tax Exemptions

MI SB0442

Property tax: exemptions; property tax exemption for certain nonprofit housing property; modify. Amends sec. 7kk of 1893 PA 206 (MCL 211.7kk).

CA AB2021

Property tax sales: access to tax-defaulted property information.