UT
Utah House Bill HB0436

Utah 2023 Regular Session

Utah House Bill HB0436 Compare Versions

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1-2nd Sub. H.B. 436
1+H.B. 436
22 LEGISLATIVE GENERAL COUNSEL
33 6 Approved for Filing: G.N. Gunn 6
4-6 02-23-23 5:00 PM 6
4+6 02-09-23 1:00 PM 6
55 H.B. 436
6-2nd Sub. (Gray)
7-Representative Michael L. Kohler proposes the following substitute bill:
8-1 COUNTY ASSESSOR AMENDMENTS
6+1 COUNTY ASSESSOR TRAI NING AMENDMENTS
97 2 2023 GENERAL SESSION
108 3 STATE OF UTAH
119 4 Chief Sponsor: Michael L. Kohler
12-5 Senate Sponsor: David P. Hinkins
10+5 Senate Sponsor: ____________
1311 6
1412 7LONG TITLE
1513 8General Description:
1614 9 This bill modifies provisions regarding the training and recertification of county
1715 10assessors.
1816 11Highlighted Provisions:
1917 12 This bill:
2018 13 <provides that the State Tax Commission will conduct an education and training
2119 14program for county assessors;
2220 15 <provides that the education and training program focus on statutory obligations and
2321 16mass appraisal techniques; and
2422 17 <provides for a penalty for a county assessor who fails to comply with the education
2523 18and training requirement.
2624 19Money Appropriated in this Bill:
2725 20 None
2826 21Other Special Clauses:
2927 22 None
3028 23Utah Code Sections Affected:
31-24AMENDS:
32-25 59-2-303.1, as last amended by Laws of Utah 2016, Chapter 135
33-*HB0436S02* 2nd Sub. (Gray) H.B. 436 02-23-23 5:00 PM
29+24ENACTS:
30+25 59-2-702.5, Utah Code Annotated 1953
31+26
32+27Be it enacted by the Legislature of the state of Utah:
33+*HB0436* H.B. 436 02-09-23 1:00 PM
3434 - 2 -
35-26ENACTS:
36-27 59-2-702.5, Utah Code Annotated 1953
37-28
38-29Be it enacted by the Legislature of the state of Utah:
39-30 Section 1. Section 59-2-303.1 is amended to read:
40-31 59-2-303.1. Mandatory cyclical appraisals.
41-32 (1) For purposes of this section:
42-33 (a) "Corrective action" includes:
43-34 (i) factoring pursuant to Section 59-2-704;
44-35 (ii) notifying the state auditor that the county failed to comply with the requirements of
45-36this section; or
46-37 (iii) filing a petition for a court order requiring a county to take action.
47-38 (b) "Mass appraisal system" means a computer assisted mass appraisal system that:
48-39 (i) a county assessor uses to value real property; and
49-40 (ii) includes at least the following system features:
50-41 (A) has the ability to update all parcels of real property located within the county each
51-42year;
52-43 (B) can be programmed with specialized criteria;
53-44 (C) provides uniform and equal treatment of parcels within the same class of real
54-45property throughout the county; and
55-46 (D) annually updates all parcels of residential real property within the county using
56-47accepted valuation methodologies as determined by rule.
57-48 (c) "Property review date" means the date a county assessor completes a detailed
58-49review of the property characteristics of a parcel of real property in accordance with Subsection
59-50(3)(a).
60-51 (2) (a) The county assessor shall annually update property values of property as
61-52provided in Section 59-2-301 based on a systematic review of current market data.
62-53 (b) The county assessor shall conduct the annual update described in Subsection (2)(a)
63-54by using a mass appraisal system on or before the following:
64-55 (i) for a county of the first class, January 1, 2009;
65-56 (ii) for a county of the second class, January 1, 2011; 02-23-23 5:00 PM 2nd Sub. (Gray) H.B. 436
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67-57 (iii) for a county of the third class, January 1, 2014; and
68-58 (iv) for a county of the fourth, fifth, or sixth class, January 1, 2015.
69-59 (c) The county assessor and the commission shall jointly certify that the county's mass
70-60appraisal system meets the requirements:
71-61 (i) described in Subsection (1)(b); and
72-62 (ii) of the commission.
73-63 (3) (a) In addition to the requirements in Subsection (2), the county assessor shall
74-64complete a detailed review of property characteristics for each property at least once every five
75-65years.
76-66 (b) The county assessor shall maintain on the county's [computer system,] mass
77-67appraisal system a record of the last property review date for each parcel of real property
78-68located within the county assessor's county.
79-69 (c) (i) The county assessor shall maintain on the county's mass appraisal system a
80-70parcel's property tax class or category that is used for the purpose of assessment for property
81-71tax purposes on the annual assessment date.
82-72 (ii) The classifications or categories of real property under Subsection (3)(c)(i) shall
83-73include, at minimum:
84-74 (A) primary residential;
85-75 (B) commercial;
86-76 (C) vacant land;
87-77 (D) secondary residential; and
88-78 (E) non-taxable.
89-79 (iii) The classifications or categories of real property used by the county assessor, and
90-80the classification or category applied to a specific parcel, is public information.
91-81 (4) (a) The commission shall take corrective action if the commission determines that:
92-82 (i) a county assessor has not satisfactorily followed the current mass appraisal
93-83standards, as provided by law;
94-84 (ii) the sales-assessment ratio, coefficients of dispersion, or other statistical measures
95-85of appraisal performance related to the studies required by Section 59-2-704 are not within the
96-86standards provided by law; or
97-87 (iii) the county assessor has failed to comply with the requirements of this section. 2nd Sub. (Gray) H.B. 436 02-23-23 5:00 PM
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99-88 (b) If a county assessor fails to comply with the requirements of this section for one
100-89year, the commission shall assist the county assessor in fulfilling the requirements of
101-90Subsections (2) and (3).
102-91 (c) If a county assessor fails to comply with the requirements of this section for two
103-92consecutive years, the county will lose the county's allocation of the revenue generated
104-93statewide from the imposition of the multicounty assessing and collecting levy authorized in
105-94Sections 59-2-1602 and 59-2-1603.
106-95 (d) If a county loses its allocation of the revenue generated statewide from the
107-96imposition of the multicounty assessing and collecting levy described in Subsection (4)(c), the
108-97revenue the county would have received shall be distributed to the Multicounty Appraisal Trust
109-98created by interlocal agreement by all counties in the state.
110-99 (5) (a) On or before July 1, 2008, the county assessor shall prepare a five-year plan to
111-100comply with the requirements of Subsections (2) and (3).
112-101 (b) The plan shall be available in the county assessor's office for review by the public
113-102upon request.
114-103 (c) The plan shall be annually reviewed and revised as necessary.
115-104 (6) A county assessor shall create, maintain, and regularly update a database containing
116-105the following information that the county assessor may use to enhance the county's ability to
117-106accurately appraise and assess property on an annual basis:
118-107 (a) fee and other appraisals;
119-108 (b) property characteristics and features;
120-109 (c) property surveys;
121-110 (d) sales data; and
122-111 (e) any other data or information on sales, studies, transfers, changes to property, or
123-112property characteristics.
124-113 Section 2. Section 59-2-702.5 is enacted to read:
125-114 59-2-702.5. Education and training -- Continuing education for county assessors.
126-115 (1) (a) The commission shall conduct a program of education and training for county
127-116assessors that offers instruction on:
128-117 (i) a county assessor's statutory obligations; and
129-118 (ii) the practical application of mass appraisal techniques to satisfy a county assessor's 02-23-23 5:00 PM 2nd Sub. (Gray) H.B. 436
130-- 5 -
131-119statutory obligations.
132-120 (b) The commission shall confer a designation of completion upon a county assessor
133-121each time that the county assessor completes the program under Subsection (1)(a).
134-122 (2) (a) A county assessor shall obtain a designation of completion under Subsection
135-123(1)(b) within 12 months after the start of each term of office.
136-124 (b) If a county assessor fails to obtain a designation of completion in accordance with
137-125Subsection (2)(a), the commission shall take corrective action, as defined in Section
138-12659-2-303.1.
35+28 Section 1. Section 59-2-702.5 is enacted to read:
36+29 59-2-702.5. Education and training -- Continuing education for county assessors.
37+30 (1) (a) The commission shall conduct a program of education and training for county
38+31assessors that offers instruction on:
39+32 (i) a county assessor's statutory obligations; and
40+33 (ii) the practical application of mass appraisal techniques to satisfy a county assessor's
41+34statutory obligations.
42+35 (b) The commission shall confer a designation of completion upon a county assessor
43+36each time that the county assessor completes the program under Subsection (1)(a).
44+37 (2) (a) A county assessor shall obtain a designation of completion under Subsection
45+38(1)(b) within 12 months after the start of each term of office.
46+39 (b) If a county assessor fails to obtain a designation of completion in accordance with
47+40Subsection (2)(a), the commission shall take corrective action, as defined in Section
48+4159-2-303.1.