UT
Utah Senate Bill SB0181

Utah 2025 Regular Session

Utah Senate Bill SB0181 Compare Versions

OldNewDifferences
1-Enrolled Copy S.B. 181
1+02-17 14:36 1st Sub. (Green) S.B. 181
2+Lincoln Fillmore proposes the following substitute bill:
23 1
34 Housing Affordability Amendments
45 2025 GENERAL SESSION
56 STATE OF UTAH
67 Chief Sponsor: Lincoln Fillmore
78 House Sponsor: Stephen L. Whyte
89 2
910
1011 3
1112 LONG TITLE
1213 4
1314 General Description:
1415 5
1516 This bill enacts and amends provisions related to housing affordability.
1617 6
1718 Highlighted Provisions:
1819 7
1920 This bill:
2021 8
2122 ▸ defines and amends terms;
2223 9
2324 ▸ enacts provisions of certain land use regulations with regard to certain types of parking
2425 10
2526 spaces;
2627 11
2728 ▸ provides certain exceptions; and
2829 12
2930 ▸ makes technical and conforming changes.
3031 13
3132 Money Appropriated in this Bill:
3233 14
3334 None
3435 15
3536 Other Special Clauses:
3637 16
3738 None
3839 17
3940 Utah Code Sections Affected:
4041 18
4142 AMENDS:
4243 19
4344 10-9a-534, as last amended by Laws of Utah 2024, Chapter 415
4445 20
4546 17-27a-530, as last amended by Laws of Utah 2024, Chapter 415
4647 21
4748 59-2-1101, as last amended by Laws of Utah 2024, Chapter 254
4849 22
4950
5051 23
5152 Be it enacted by the Legislature of the state of Utah:
5253 24
5354 Section 1. Section 10-9a-534 is amended to read:
5455 25
5556 10-9a-534 . Regulation of building design elements prohibited -- Regulation of
5657 26
5758 parking spaces prohibited -- Exceptions.
5859 27
59-(1) As used in this section[,] : S.B. 181 Enrolled Copy
60+(1) As used in this section[,] :
6061 28
6162 (a) "Affordable housing" means housing occupied or reserved for occupancy that is
63+1st Sub. S.B. 181 1st Sub. (Green) S.B. 181 02-17 14:36
6264 29
6365 priced at 80% of the county median home price.
6466 30
6567 (b) ["building] "Building design element" means:
6668 31
6769 [(a)] (i) exterior color;
6870 32
6971 [(b)] (ii) type or style of exterior cladding material;
7072 33
7173 [(c)] (iii) style, dimensions, or materials of a roof structure, roof pitch, or porch;
7274 34
7375 [(d)] (iv) exterior nonstructural architectural ornamentation;
7476 35
7577 [(e)] (v) location, design, placement, or architectural styling of a window or door;
7678 36
7779 [(f)] (vi) location, design, placement, or architectural styling of a garage door, not
7880 37
7981 including a rear-loading garage door;
8082 38
8183 [(g)] (vii) number or type of rooms;
8284 39
8385 [(h)] (viii) interior layout of a room;
8486 40
8587 [(i)] (ix) minimum square footage over 1,000 square feet, not including a garage;
8688 41
8789 [(j)] (x) rear yard landscaping requirements;
8890 42
8991 [(k)] (xi) minimum building dimensions; or
9092 43
9193 [(l)] (xii) a requirement to install front yard fencing.
9294 44
9395 (c) "Owner-occupied" means a housing unit in which the individual who owns the
9496 45
9597 housing unit, solely or jointly, lives as the individual's primary residence for no less
9698 46
9799 than five years.
98100 47
99101 (d) "Specified municipality" means the same as that term is defined in Section 10-9a-408.
100102 48
101103 (e) "Unobstructed" means a parking space that has no permanent barriers that would
102104 49
103105 unreasonably reduce the size of an available parking space described in Subsection (4).
104106 50
105107 (2) Except as provided in Subsection (3), a municipality may not impose a requirement for
106108 51
107109 a building design element on a one- or two-family dwelling.
108110 52
109111 (3) Subsection (2) does not apply to:
110112 53
111113 (a) a dwelling located within an area designated as a historic district in:
112114 54
113115 (i) the National Register of Historic Places;
114116 55
115117 (ii) the state register as defined in Section 9-8a-402; or
116118 56
117119 (iii) a local historic district or area, or a site designated as a local landmark, created
118120 57
119121 by ordinance before January 1, 2021, except as provided under Subsection (3)(b);
120122 58
121123 (b) an ordinance enacted as a condition for participation in the National Flood Insurance
122124 59
123125 Program administered by the Federal Emergency Management Agency;
124126 60
125127 (c) an ordinance enacted to implement the requirements of the Utah Wildland Urban
126128 61
127129 Interface Code adopted under Section 15A-2-103;
128-- 2 - Enrolled Copy S.B. 181
129130 62
130131 (d) building design elements agreed to under a development agreement;
132+- 2 - 02-17 14:36 1st Sub. (Green) S.B. 181
131133 63
132134 (e) a dwelling located within an area that:
133135 64
134136 (i) is zoned primarily for residential use; and
135137 65
136138 (ii) was substantially developed before calendar year 1950;
137139 66
138140 (f) an ordinance enacted to implement water efficient landscaping in a rear yard;
139141 67
140142 (g) an ordinance enacted to regulate type of cladding, in response to findings or evidence
141143 68
142144 from the construction industry of:
143145 69
144146 (i) defects in the material of existing cladding; or
145147 70
146148 (ii) consistent defects in the installation of existing cladding;
147149 71
148150 (h) a land use regulation, including a planned unit development or overlay zone, that a
149151 72
150152 property owner requests:
151153 73
152154 (i) the municipality to apply to the owner's property; and
153155 74
154156 (ii) in exchange for an increase in density or other benefit not otherwise available as a
155157 75
156158 permitted use in the zoning area or district; or
157159 76
158160 (i) an ordinance enacted to mitigate the impacts of an accidental explosion:
159161 77
160162 (i) in excess of 20,000 pounds of trinitrotoluene equivalent;
161163 78
162164 (ii) that would create overpressure waves greater than .2 pounds per square inch; and
163165 79
164166 (iii) that would pose a risk of damage to a window, garage door, or carport of a
165167 80
166168 facility located within the vicinity of the regulated area.
167169 81
168170 (4) A municipality that is a specified municipality may not:
169171 82
170172 (a) require that the dimensions of a single parking space for a one- or two-family
171173 83
172174 dwelling or town home be:
173175 84
174176 (i) for unobstructed, enclosed, or covered parking:
175177 85
176178 (A) more than 10 feet wide; or
177179 86
178180 (B) more than 20 feet long; or
179181 87
180182 (ii) for uncovered parking:
181183 88
182184 (A) more than nine feet wide; or
183185 89
184186 (B) more than 20 feet long;
185187 90
186188 (b) restrict an unobstructed tandem parking space from satisfying two parking spaces as
187189 91
188190 part of a minimum parking space requirement; and
189191 92
190192 (c) restrict a two-car garage from satisfying two parking spaces as part of a minimum
191193 93
192194 parking space requirement.
193195 94
194196 (5) A municipality may not require a garage for a single-family attached or detached
195197 95
196-dwelling that is owner-occupied affordable housing.
197-- 3 - S.B. 181 Enrolled Copy
198+dwelling that is owner occupied affordable housing.
198199 96
199200 (6) If a municipality requires a garage, the municipality shall count each parking space
201+- 3 - 1st Sub. (Green) S.B. 181 02-17 14:36
200202 97
201203 within the garage as part of the municipality's minimum parking space requirement as
202204 98
203205 described in Section 10-9a-530.
204206 99
205-(7) Nothing in this section prohibits a municipality from requiring on-site parking for
207+(7) Nothing in this section prohibits a municipality from requiring on-site parking the
206208 100
207209 owner-occupied affordable housing.
208210 101
209211 Section 2. Section 17-27a-530 is amended to read:
210212 102
211213 17-27a-530 . Regulation of building design elements prohibited -- Regulation of
212214 103
213215 parking spaces prohibited -- Exceptions.
214216 104
215217 (1) As used in this section[,] :
216218 105
217219 (a) "Affordable housing" means housing occupied or reserved for occupancy that is
218220 106
219221 priced at 80% of the county median home price.
220222 107
221223 (b) ["building] "Building design element" means:
222224 108
223225 [(a)] (i) exterior color;
224226 109
225227 [(b)] (ii) type or style of exterior cladding material;
226228 110
227229 [(c)] (iii) style, dimensions, or materials of a roof structure, roof pitch, or porch;
228230 111
229231 [(d)] (iv) exterior nonstructural architectural ornamentation;
230232 112
231233 [(e)] (v) location, design, placement, or architectural styling of a window or door;
232234 113
233235 [(f)] (vi) location, design, placement, or architectural styling of a garage door, not
234236 114
235237 including a rear-loading garage door;
236238 115
237239 [(g)] (vii) number or type of rooms;
238240 116
239241 [(h)] (viii) interior layout of a room;
240242 117
241243 [(i)] (ix) minimum square footage over 1,000 square feet, not including a garage;
242244 118
243245 [(j)] (x) rear yard landscaping requirements;
244246 119
245247 [(k)] (xi) minimum building dimensions; or
246248 120
247249 [(l)] (xii) a requirement to install front yard fencing.
248250 121
249251 (c) "Owner-occupied" means a housing unit in which the individual who owns the
250252 122
251253 housing unit, solely or jointly, lives as the individual's primary residence for no less
252254 123
253255 than five years.
254256 124
255257 (d) "Specified county" means the same as that term is defined in Section 17-27a-408.
256258 125
257259 (e) "Unobstructed" means a parking space that has no permanent barriers that would
258260 126
259-unreasonably reduce the size of an available parking space described in Subsection (4).
261+unreasonably reduce the size of an available parking space described in Subsection
260262 127
263+(4).
264+128
261265 (2) Except as provided in Subsection (3), a county may not impose a requirement for a
262-128
266+129
263267 building design element on a one- or two-family dwelling.
264-129
268+130
265269 (3) Subsection (2) does not apply to:
266-- 4 - Enrolled Copy S.B. 181
267-130
270+- 4 - 02-17 14:36 1st Sub. (Green) S.B. 181
271+131
268272 (a) a dwelling located within an area designated as a historic district in:
269-131
273+132
270274 (i) the National Register of Historic Places;
271-132
275+133
272276 (ii) the state register as defined in Section 9-8a-402; or
273-133
277+134
274278 (iii) a local historic district or area, or a site designated as a local landmark, created
275-134
279+135
276280 by ordinance before January 1, 2021, except as provided under Subsection (3)(b);
277-135
281+136
278282 (b) an ordinance enacted as a condition for participation in the National Flood Insurance
279-136
283+137
280284 Program administered by the Federal Emergency Management Agency;
281-137
285+138
282286 (c) an ordinance enacted to implement the requirements of the Utah Wildland Urban
283-138
287+139
284288 Interface Code adopted under Section 15A-2-103;
285-139
289+140
286290 (d) building design elements agreed to under a development agreement;
287-140
291+141
288292 (e) a dwelling located within an area that:
289-141
293+142
290294 (i) is zoned primarily for residential use; and
291-142
295+143
292296 (ii) was substantially developed before calendar year 1950;
293-143
297+144
294298 (f) an ordinance enacted to implement water efficient landscaping in a rear yard;
295-144
299+145
296300 (g) an ordinance enacted to regulate type of cladding, in response to findings or evidence
297-145
301+146
298302 from the construction industry of:
299-146
303+147
300304 (i) defects in the material of existing cladding; or
301-147
305+148
302306 (ii) consistent defects in the installation of existing cladding;
303-148
307+149
304308 (h) a land use regulation, including a planned unit development or overlay zone, that a
305-149
309+150
306310 property owner requests:
307-150
311+151
308312 (i) the county to apply to the owner's property; and
309-151
313+152
310314 (ii) in exchange for an increase in density or other benefit not otherwise available as a
311-152
315+153
312316 permitted use in the zoning area or district; or
313-153
317+154
314318 (i) an ordinance enacted to mitigate the impacts of an accidental explosion:
315-154
319+155
316320 (i) in excess of 20,000 pounds of trinitrotoluene equivalent;
317-155
321+156
318322 (ii) that would create overpressure waves greater than .2 pounds per square inch; and
319-156
323+157
320324 (iii) that would pose a risk of damage to a window, garage door, or carport of a
321-157
325+158
322326 facility located within the vicinity of the regulated area.
323-158
327+159
324328 (4) A county that is a specified county may not:
325-159
329+160
326330 (a) require that the dimensions of a single parking space for a one- or two-family
327-160
331+161
328332 dwelling or town home be:
329-161
333+162
330334 (i) for unobstructed, enclosed, or covered parking:
331-162
335+163
332336 (A) more than 10 feet wide; or
333-163
337+164
334338 (B) more than 20 feet long; or
335-- 5 - S.B. 181 Enrolled Copy
336-164
339+- 5 - 1st Sub. (Green) S.B. 181 02-17 14:36
340+165
337341 (ii) for uncovered parking:
338-165
342+166
339343 (A) more than nine feet wide; or
340-166
344+167
341345 (B) more than 20 feet long;
342-167
346+168
343347 (b) restrict an unobstructed tandem parking space from satisfying two parking spaces as
344-168
348+169
345349 part of a minimum parking space requirement; and
346-169
350+170
347351 (c) restrict a two-car garage from satisfying two parking spaces as part of a minimum
348-170
352+171
349353 parking space requirement.
350-171
354+172
351355 (5) A county may not require a garage for a single-family attached or detached dwelling
352-172
353-that is owner-occupied affordable housing.
354356 173
357+that is owner occupied affordable housing.
358+174
355359 (6) If a county requires a garage, the county shall count each parking space within the
356-174
360+175
357361 garage as part of the county's minimum parking space requirement as described in
358-175
362+176
359363 Section 17-27a-526.
360-176
364+177
361365 (7) Nothing in this section prohibits a county from requiring on-site parking for
362-177
366+178
363367 owner-occupied affordable housing.
364-178
368+179
365369 Section 3. Section 59-2-1101 is amended to read:
366-179
370+180
367371 59-2-1101 . Definitions -- Exemption of certain property -- Proportional
368-180
372+181
369373 payments for certain property -- Exception -- County legislative body authority to adopt
370-181
374+182
371375 rules or ordinances.
372-182
376+183
373377 (1) As used in this section:
374-183
378+184
375379 (a) "Charitable purposes" means:
376-184
380+185
377381 (i) for property used as a nonprofit hospital or a nursing home, the standards outlined
378-185
382+186
379383 in Howell v. County Board of Cache County ex rel. IHC Hospitals, Inc., 881 P.2d
380-186
384+187
381385 880 (Utah 1994); and
382-187
386+188
383387 (ii) for property other than property described in Subsection (1)(a)(i), providing a gift
384-188
388+189
385389 to the community.
386-189
390+190
387391 (b) "Compliance period" means a period equal to 15 taxable years beginning with the
388-190
392+191
389393 first taxable year for which the taxpayer claims a tax credit under Section 42, Internal
390-191
394+192
391395 Revenue Code, or Section 59-7-607 or 59-10-1010.
392-192
396+193
393397 (c)(i) "Educational purposes" means purposes carried on by an educational
394-193
398+194
395399 organization that normally:
396-194
400+195
397401 (A) maintains a regular faculty and curriculum; and
398-195
402+196
399403 (B) has a regularly enrolled body of pupils and students.
400-196
404+197
401405 (ii) "Educational purposes" includes:
402-197
406+198
403407 (A) the physical or mental teaching, training, or conditioning of competitive
404-- 6 - Enrolled Copy S.B. 181
405-198
408+- 6 - 02-17 14:36 1st Sub. (Green) S.B. 181
409+199
406410 athletes by a national governing body of sport recognized by the United States
407-199
411+200
408412 Olympic Committee that qualifies as being tax exempt under Section
409-200
413+201
410414 501(c)(3), Internal Revenue Code; and
411-201
415+202
412416 (B) an activity in support of or incidental to the teaching, training, or conditioning
413-202
417+203
414418 described in this Subsection (1)(c)(ii).
415-203
419+204
416420 (d) "Exclusive use exemption" means a property tax exemption under Subsection
417-204
421+205
418422 (3)(a)(iv), for property owned by a nonprofit entity used exclusively for one or more
419-205
423+206
420424 of the following purposes:
421-206
425+207
422426 (i) religious purposes;
423-207
427+208
424428 (ii) charitable purposes; or
425-208
429+209
426430 (iii) educational purposes.
427-209
431+210
428432 (e)(i) "Farm machinery and equipment" means tractors, milking equipment and
429-210
433+211
430434 storage and cooling facilities, feed handling equipment, irrigation equipment,
431-211
435+212
432436 harvesters, choppers, grain drills and planters, tillage tools, scales, combines,
433-212
437+213
434438 spreaders, sprayers, haying equipment, including balers and cubers, and any other
435-213
439+214
436440 machinery or equipment used primarily for agricultural purposes.
437-214
441+215
438442 (ii) "Farm machinery and equipment" does not include vehicles required to be
439-215
443+216
440444 registered with the Motor Vehicle Division or vehicles or other equipment used
441-216
445+217
442446 for business purposes other than farming.
443-217
447+218
444448 (f) "Gift to the community" means:
445-218
449+219
446450 (i) the lessening of a government burden; or
447-219
451+220
448452 (ii)(A) the provision of a significant service to others without immediate
449-220
453+221
450454 expectation of material reward;
451-221
455+222
452456 (B) the use of the property is supported to a material degree by donations and gifts
453-222
457+223
454458 including volunteer service;
455-223
459+224
456460 (C) the recipients of the charitable activities provided on the property are not
457-224
461+225
458462 required to pay for the assistance received, in whole or in part, except that if in
459-225
463+226
460464 part, to a material degree;
461-226
465+227
462466 (D) the beneficiaries of the charitable activities provided on the property are
463-227
467+228
464468 unrestricted or, if restricted, the restriction bears a reasonable relationship to
465-228
469+229
466470 the charitable objectives of the nonprofit entity that owns the property; and
467-229
471+230
468472 (E) any commercial activities provided on the property are subordinate or
469-230
473+231
470474 incidental to charitable activities provided on the property.
471-231
475+232
472476 (g) "Government exemption" means a property tax exemption provided under
473-- 7 - S.B. 181 Enrolled Copy
474-232
477+- 7 - 1st Sub. (Green) S.B. 181 02-17 14:36
478+233
475479 Subsection (3)(a)(i), (ii), or (iii).
476-233
480+234
477481 (h)(i) "Nonprofit entity" means an entity:
478-234
482+235
479483 (A) that is organized on a nonprofit basis, that dedicates the entity's property to the
480-235
484+236
481485 entity's nonprofit purpose, and that makes no dividend or other form of
482-236
486+237
483487 financial benefit available to a private interest;
484-237
488+238
485489 (B) for which, upon dissolution, the entity's assets are distributable only for
486-238
490+239
487491 exempt purposes under state law or to the government for a public purpose; and
488-239
492+240
489493 (C) for which none of the net earnings or donations made to the entity inure to the
490-240
494+241
491495 benefit of private shareholders or other individuals, as the private inurement
492-241
496+242
493497 standard has been interpreted under Section 501(c)(3), Internal Revenue Code.
494-242
498+243
495499 (ii) "Nonprofit entity" includes an entity:
496-243
500+244
497501 (A) if the entity is treated as a disregarded entity for federal income tax purposes
498-244
502+245
499503 and wholly owned by, and controlled under the direction of, a nonprofit entity;
500-245
504+246
501505 and
502-246
506+247
503507 (B) for which none of the net earnings and profits of the entity inure to the benefit
504-247
508+248
505509 of any person other than a nonprofit entity.
506-248
510+249
507511 (iii) "Nonprofit entity" includes an entity that is not an entity described in Subsection
508-249
512+250
509513 (1)(h)(i) if the entity jointly owns a property that:
510-250
514+251
511515 (A) is used for the purpose of providing permanent supportive housing;
512-251
516+252
513517 (B) has an owner that is an entity described in Subsection (1)(h)(i) or that is a
514-252
518+253
515519 housing authority that operates the permanent supportive housing;
516-253
520+254
517521 (C) has an owner that receives public funding from a federal, state, or local
518-254
522+255
519523 government entity to provide support services and rental subsidies to the
520-255
524+256
521525 permanent supportive housing;
522-256
526+257
523527 (D) is intended to be transferred at or before the end of the compliance period to
524-257
528+258
525529 an entity described in Subsection (1)(h)(i) or a housing authority that will
526-258
530+259
527531 continue to operate the property as permanent supportive housing; and
528-259
532+260
529533 (E) has been certified by the Utah Housing Corporation as meeting the
530-260
534+261
531535 requirements described in Subsections (1)(h)(iii)(A) through (D).
532-261
536+262
533537 (iv) "Nonprofit entity" includes an entity that is not an entity described in Subsection
534-262
538+263
535539 (1)(h)(i) if:
536-263
540+264
537541 (A) the entity is a housing organization as defined in Subsection 35A-8-2401(1)(a);
538-264
542+265
539543 and
540-265
544+266
541545 (B) the entity is owned by an entity described in Subsection (1)(h)(i) or a housing
542-- 8 - Enrolled Copy S.B. 181
543-266
546+- 8 - 02-17 14:36 1st Sub. (Green) S.B. 181
547+267
544548 authority.
545-267
549+268
546550 (i) "Permanent supportive housing" means a housing facility that:
547-268
551+269
548552 (i) provides supportive services;
549-269
553+270
550554 (ii) makes a 15-year commitment to provide rent subsidies to tenants of the housing
551-270
555+271
552556 facility when the housing facility is placed in service;
553-271
557+272
554558 (iii) receives an allocation of federal low-income housing tax credits in accordance
555-272
559+273
556560 with 26 U.S.C. Sec. 42; and
557-273
561+274
558562 (iv) leases each unit to a tenant:
559-274
563+275
560564 (A) who, immediately before leasing the housing, was homeless as defined in 24
561-275
565+276
562566 C.F.R. 583.5; and
563-276
567+277
564568 (B) whose rent is capped at no more than 30% of the tenant's household income.
565-277
569+278
566570 (j)(i) "Property of" means property that an entity listed in Subsection (3)(a)(ii) or (iii)
567-278
571+279
568572 has a legal right to possess.
569-279
573+280
570574 (ii) "Property of" includes a lease of real property if:
571-280
575+281
572576 (A) the property is wholly leased to a state or political subdivision entity listed in
573-281
577+282
574578 Subsection (3)(a)(ii) or (iii) under a triple net lease; and
575-282
579+283
576580 (B) the lease is in effect for the entire calendar year.
577-283
581+284
578582 (k) "Supportive service" means a service that is an eligible cost under 24 C.F.R. 578.53.
579-284
583+285
580584 (l) "Triple net lease" means a lease agreement under which the lessee is responsible for
581-285
585+286
582586 the real estate taxes, building insurance, and maintenance of the property separate
583-286
587+287
584588 from and in addition to the rental price.
585-287
589+288
586590 (2)(a) Except as provided in Subsection (2)(b), an exemption under this part may be
587-288
591+289
588592 allowed only if the claimant is the owner of the property as of January 1 of the year
589-289
593+290
590594 the exemption is claimed.
591-290
595+291
592596 (b) A claimant shall collect and pay a proportional tax based upon the length of time that
593-291
597+292
594598 the property was not owned by the claimant if:
595-292
599+293
596600 (i) the claimant is a federal, state, or political subdivision entity described in
597-293
601+294
598602 Subsection (3)(a)(i), (ii), or (iii); or
599-294
603+295
600604 (ii) pursuant to Subsection (3)(a)(iv):
601-295
605+296
602606 (A) the claimant is a nonprofit entity; and
603-296
607+297
604608 (B) the property is used exclusively for religious, charitable, or educational
605-297
609+298
606610 purposes.
607-298
611+299
608612 (3)(a) The following property is exempt from taxation:
609-299
613+300
610614 (i) property exempt under the laws of the United States;
611-- 9 - S.B. 181 Enrolled Copy
612-300
615+- 9 - 1st Sub. (Green) S.B. 181 02-17 14:36
616+301
613617 (ii) property of:
614-301
618+302
615619 (A) the state;
616-302
620+303
617621 (B) school districts; and
618-303
622+304
619623 (C) public libraries;
620-304
624+305
621625 (iii) except as provided in Title 11, Chapter 13, Interlocal Cooperation Act, property
622-305
626+306
623627 of:
624-306
628+307
625629 (A) counties;
626-307
630+308
627631 (B) cities;
628-308
632+309
629633 (C) towns;
630-309
634+310
631635 (D) special districts;
632-310
636+311
633637 (E) special service districts; and
634-311
638+312
635639 (F) all other political subdivisions of the state;
636-312
640+313
637641 (iv) except as provided in Subsection (6) or (7), property owned by a nonprofit entity
638-313
642+314
639643 used exclusively for one or more of the following purposes:
640-314
644+315
641645 (A) religious purposes;
642-315
646+316
643647 (B) charitable purposes; or
644-316
648+317
645649 (C) educational purposes;
646-317
650+318
647651 (v) places of burial not held or used for private or corporate benefit;
648-318
652+319
649653 (vi) farm machinery and equipment;
650-319
654+320
651655 (vii) a high tunnel, as defined in Section 10-9a-525;
652-320
656+321
653657 (viii) intangible property; and
654-321
658+322
655659 (ix) the ownership interest of an out-of-state public agency, as defined in Section
656-322
660+323
657661 11-13-103:
658-323
662+324
659663 (A) if that ownership interest is in property providing additional project capacity,
660-324
664+325
661665 as defined in Section 11-13-103; and
662-325
666+326
663667 (B) on which a fee in lieu of ad valorem property tax is payable under Section
664-326
668+327
665669 11-13-302.
666-327
670+328
667671 (b) For purposes of a property tax exemption for property of school districts under
668-328
669-Subsection (3)(a)(ii)(B), a charter school under Title 53G, Chapter 5, Charter Schools,
670672 329
671-is considered to be a school district.
673+Subsection (3)(a)(ii)(B), a charter school under Title 53G, Chapter 5, Charter
672674 330
675+Schools, is considered to be a school district.
676+331
673677 (4) Subject to Subsection (5), if property that is allowed an exclusive use exemption or a
674-331
678+332
675679 government exemption ceases to qualify for the exemption because of a change in the
676-332
680+333
677681 ownership of the property:
678-333
682+334
679683 (a) the new owner of the property shall pay a proportional tax based upon the period of
680-- 10 - Enrolled Copy S.B. 181
681-334
684+- 10 - 02-17 14:36 1st Sub. (Green) S.B. 181
685+335
682686 time:
683-335
687+336
684688 (i) beginning on the day that the new owner acquired the property; and
685-336
689+337
686690 (ii) ending on the last day of the calendar year during which the new owner acquired
687-337
691+338
688692 the property; and
689-338
693+339
690694 (b) the new owner of the property and the person from whom the new owner acquires
691-339
695+340
692696 the property shall notify the county assessor, in writing, of the change in ownership
693-340
697+341
694698 of the property within 30 days from the day that the new owner acquires the property.
695-341
699+342
696700 (5) Notwithstanding Subsection (4)(a), the proportional tax described in Subsection (4)(a):
697-342
701+343
698702 (a) is subject to any exclusive use exemption or government exemption that the property
699-343
703+344
700704 is entitled to under the new ownership of the property; and
701-344
705+345
702706 (b) applies only to property that is acquired after December 31, 2005.
703-345
707+346
704708 (6)(a) A property may not receive an exemption under Subsection (3)(a)(iv) if:
705-346
709+347
706710 (i) the nonprofit entity that owns the property participates in or intervenes in any
707-347
711+348
708712 political campaign on behalf of or in opposition to any candidate for public office,
709-348
713+349
710714 including the publishing or distribution of statements; or
711-349
715+350
712716 (ii) a substantial part of the activities of the nonprofit entity that owns the property
713-350
717+351
714718 consists of carrying on propaganda or otherwise attempting to influence
715-351
719+352
716720 legislation, except as provided under Subsection 501(h), Internal Revenue Code.
717-352
721+353
718722 (b) Whether a nonprofit entity is engaged in an activity described in Subsection (6)(a)
719-353
723+354
720724 shall be determined using the standards described in Section 501, Internal Revenue
721-354
725+355
722726 Code.
723-355
727+356
724728 (7) A property may not receive an exemption under Subsection (3)(a)(iv) if:
725-356
729+357
726730 (a) the property is used for a purpose that is not religious, charitable, or educational; and
727-357
731+358
728732 (b) the use for a purpose that is not religious, charitable, or educational is more than de
729-358
733+359
730734 minimis.
731-359
735+360
732736 (8) A county legislative body may adopt rules or ordinances to:
733-360
737+361
734738 (a) effectuate an exemption under this part; and
735-361
739+362
736740 (b) designate one or more persons to perform the functions given to the county under
737-362
741+363
738742 this part.
739-363
743+364
740744 (9) If a person is dissatisfied with an exemption decision made under designated
741-364
745+365
742746 decision-making authority as described in Subsection (8)(b), that person may appeal the
743-365
747+366
744748 decision to the commission under Section 59-2-1006.
745-366
749+367
746750 Section 4. Effective Date.
747-367
751+368
748752 This bill takes effect on May 7, 2025.
749753 - 11 -