Utah 2023 Regular Session

Utah Senate Bill SJR003

Introduced
1/17/23  

Caption

Proposal to Amend Utah Constitution - Property Tax Exemptions

Impact

If enacted, SJR003 would amend Article XIII, Section 3 of the Utah Constitution, which currently outlines specific exemptions related to property taxes. The proposed amendment will add a new subsection specifically allowing for exemptions of properties that serve educational purposes or support those with disabilities. Consequently, this would likely lead to a decrease in tax revenue from such properties, potentially impacting local government funding and the provision of services dependent on property taxes.

Summary

SJR003 proposes an amendment to the Utah Constitution that aims to create property tax exemptions for privately owned real property used to support public education, children, or individuals with disabilities. The bill seeks to modify existing provisions on property tax exemptions by allowing the state legislature the authority to create statutes for new exemptions. This amendment is positioned as a means to support vital services and resources associated with educational and supportive programs for vulnerable populations in the state.

Contention

During discussions of SJR003, notable points of contention may arise regarding the implications of broadening tax exemptions. Supporters argue that this could foster greater investment in education and support for those with disabilities, thereby enhancing community welfare and promoting inclusivity. However, critics might express concerns about possible reductions in municipal revenue, questioning whether the state can afford to dilute its property tax base without jeopardizing essential public services.

Companion Bills

No companion bills found.

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