Enrolled Copy S.B. 197
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Property Tax Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Daniel McCay
House Sponsor: Jason B. Kyle
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LONG TITLE
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General Description:
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This bill modifies provisions related to property tax.
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Highlighted Provisions:
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This bill:
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▸ defines terms;
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▸ prohibits taxpayers from receiving the homeowner's credit unless the taxpayer received
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the credit within the previous two years, beginning in 2026;
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▸ removes requirements for annual inflation adjustments for the homeowner's credit;
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▸ increases the household income limits and maximum credit amounts allowed for a renter's
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credit;
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▸ changes the qualifications, scope, duration, and rates of interest applicable to the
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discretionary and nondiscretionary property tax deferral programs;
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▸ prohibits taxpayers from receiving indigent abatement unless the taxpayer received the
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abatement within the previous two years, beginning in 2026;
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▸ requires a county auditor to include information on the property tax valuation notice
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regarding the availability of tax deferral programs;
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▸ requires a county treasurer to include information on the tax notice regarding the amount
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of outstanding taxes and interest for taxpayers who receive a deferral;
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▸ prohibits taxpayers from receiving more than one of certain forms of property tax relief;
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▸ includes a coordination clause to address substantive and technical conflicts if this bill
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and H.B. 20, Property Tax Code Recodification, both pass and become law; and
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▸ makes technical and conforming changes.
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Money Appropriated in this Bill:
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None S.B. 197 Enrolled Copy
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Other Special Clauses:
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This bill provides a coordination clause.
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This bill provides retrospective operation.
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Utah Code Sections Affected:
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AMENDS:
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59-2-919.1, as last amended by Laws of Utah 2024, Chapter 246
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59-2-1317, as last amended by Laws of Utah 2024, Chapter 430
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59-2-1331, as last amended by Laws of Utah 2024, Chapter 263
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59-2-1343, as last amended by Laws of Utah 2024, Chapter 263
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59-2-1801, as last amended by Laws of Utah 2024, Chapters 241, 263
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59-2-1803, as last amended by Laws of Utah 2023, Chapter 471
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59-2-1804, as last amended by Laws of Utah 2023, Chapter 354
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63J-1-602.2, as last amended by Laws of Utah 2024, Chapters 241, 285, 425, and 467
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REPEALS AND REENACTS:
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59-2-1208, as last amended by Laws of Utah 2021, Chapter 391
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59-2-1209, as last amended by Laws of Utah 2024, Chapter 272
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59-2-1802, as last amended by Laws of Utah 2024, Chapter 241
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59-2-1802.5, as last amended by Laws of Utah 2024, Chapter 241
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Utah Code Sections affected by Coordination Clause:
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59-2-1208, as last amended by Laws of Utah 2021, Chapter 391
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59-2-1209, as last amended by Laws of Utah 2024, Chapter 272
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59-2-1801, as last amended by Laws of Utah 2024, Chapters 241, 263
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59-2-1802, as last amended by Laws of Utah 2024, Chapter 241
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59-2-1802.5, as last amended by Laws of Utah 2024, Chapter 241
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59-2-1804, as last amended by Laws of Utah 2023, Chapter 354
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Be it enacted by the Legislature of the state of Utah:
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Section 1. Section 59-2-919.1 is amended to read:
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59-2-919.1 . Notice of property valuation and tax changes.
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(1) In addition to the notice requirements of Section 59-2-919, the county auditor, on or
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before July 22 of each year, shall notify each owner of real estate who is listed on the
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assessment roll.
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(2) The notice described in Subsection (1) shall:
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(a) except as provided in Subsection (4), be sent to all owners of real property by mail
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10 or more days before the day on which:
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(i) the county board of equalization meets; and
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(ii) the taxing entity holds a public hearing on the proposed increase in the certified
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tax rate;
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(b) be on a form that is:
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(i) approved by the commission; and
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(ii) uniform in content in all counties in the state; and
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(c) contain for each property:
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(i) the assessor's determination of the value of the property;
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(ii) the taxable value of the property;
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(iii)(A) the deadline for the taxpayer to make an application to appeal the
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valuation or equalization of the property under Section 59-2-1004; or
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(B) for property assessed by the commission, the deadline for the taxpayer to
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apply to the commission for a hearing on an objection to the valuation or
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equalization of the property under Section 59-2-1007;
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(iv) for a property assessed by the commission, a statement that the taxpayer may not
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appeal the valuation or equalization of the property to the county board of
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equalization;
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(v) itemized tax information for all applicable taxing entities, including:
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(A) the dollar amount of the taxpayer's tax liability for the property in the prior
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year; and
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(B) the dollar amount of the taxpayer's tax liability under the current rate;
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(vi) the following, stated separately:
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(A) the charter school levy described in Section 53F-2-703;
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(B) the multicounty assessing and collecting levy described in Subsection
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59-2-1602(2);
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(C) the county assessing and collecting levy described in Subsection 59-2-1602(4);
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(D) levies for debt service voted on by the public;
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(E) levies imposed for special purposes under Section 10-6-133.4;
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(F) for a fiscal year that begins on or after July 1, 2023, the combined basic rate as
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defined in Section 53F-2-301; and
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(G) if applicable, the annual payment described in Subsection 63H-1-501(4)(a);
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(vii) the tax impact on the property;
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(viii) the date, time, and place of the required public hearing for each entity;
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(ix) property tax information pertaining to:
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(A) taxpayer relief;
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(B) options for payment of taxes;
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(C) collection procedures; and
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(D) the residential exemption described in Section 59-2-103;
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(x) information specifically authorized to be included on the notice under this chapter;
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(xi) the last property review date of the property as described in Subsection
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59-2-303.1(1)(c);
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(xii) instructions on how the taxpayer may obtain additional information regarding
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the valuation of the property, including the characteristics and features of the
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property, from at least one the following sources:
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(A) a website maintained by the county; or
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(B) the county assessor's office; [and]
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(xiii) information describing the availability of property tax deferral options for
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qualifying residential property owners under Sections 59-2-1802 and 59-2-1802.5,
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including a telephone number, or a website address on which a telephone is
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prominently listed, that residential property owners may call to obtain additional
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information about applying for a deferral; and
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[(xiii)] (xiv) other information approved by the commission.
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(3) If a taxing entity that is subject to the notice and hearing requirements of Subsection
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59-2-919(4) proposes a tax increase, the notice described in Subsection (1) shall state, in
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addition to the information required by Subsection (2):
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(a) the dollar amount of the taxpayer's tax liability if the proposed increase is approved;
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(b) the difference between the dollar amount of the taxpayer's tax liability if the
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proposed increase is approved and the dollar amount of the taxpayer's tax liability
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under the current rate, placed in close proximity to the information described in
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Subsection (2)(c)(viii);
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(c) the percentage increase that the dollar amount of the taxpayer's tax liability under the
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proposed tax rate represents as compared to the dollar amount of the taxpayer's tax
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liability under the current tax rate; and
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(d) for each taxing entity proposing a tax increase, the dollar amount of additional ad
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valorem tax revenue, as defined in Section 59-2-919, that would be generated each
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year if the proposed tax increase is approved.
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(4)(a) Subject to the other provisions of this Subsection (4), a county auditor may, at the
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county auditor's discretion, provide the notice required by this section to a taxpayer
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by electronic means if a taxpayer makes an election, according to procedures
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determined by the county auditor, to receive the notice by electronic means.
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(b)(i) If a notice required by this section is sent by electronic means, a county auditor
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shall attempt to verify whether a taxpayer receives the notice.
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(ii) If receipt of the notice sent by electronic means cannot be verified 14 days or
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more before the county board of equalization meets and the taxing entity holds a
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public hearing on a proposed increase in the certified tax rate, the notice required
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by this section shall also be sent by mail as provided in Subsection (2).
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(c) A taxpayer may revoke an election to receive the notice required by this section by
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electronic means if the taxpayer provides written notice to the county auditor on or
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before April 30.
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(d) An election or a revocation of an election under this Subsection (4):
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(i) does not relieve a taxpayer of the duty to pay a tax due under this chapter on or
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before the due date for paying the tax; or
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(ii) does not alter the requirement that a taxpayer appealing the valuation or the
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equalization of the taxpayer's real property submit the application for appeal
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within the time period provided in Subsection 59-2-1004(3).
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(e) A county auditor shall provide the notice required by this section as provided in
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Subsection (2), until a taxpayer makes a new election in accordance with this
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Subsection (4), if:
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(i) the taxpayer revokes an election in accordance with Subsection (4)(c) to receive
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the notice required by this section by electronic means; or
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(ii) the county auditor finds that the taxpayer's electronic contact information is
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invalid.
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(f) A person is considered to be a taxpayer for purposes of this Subsection (4) regardless
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of whether the property that is the subject of the notice required by this section is
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exempt from taxation.
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The following section is affected by a coordination clause at the end of this bill.
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Section 2. Section 59-2-1208 is repealed and reenacted to read:
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59-2-1208 . Amount of homeowner's credit -- Limitations -- General Fund as
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source of credit.
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(1) Subject to Subsections (2) through (4), for a calendar year beginning on or after January
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1, 2025, a claimant may claim a homeowner's credit that does not exceed the following
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amounts:
165 If household income is Homeowner's credit166
$0 -- $13,884 $1,259
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$13,885 -- $18,515 $1,105
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$18,516 -- $23,141 $954
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$23,142 -- $27,770 $726
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$27,771 -- $32,401 $577
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$32,402 -- $36,754 $351
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$36,755 -- $40,840 $197
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(2) For a calendar year beginning on or after January 1, 2026, an individual may receive the
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homeowner's credit under this section only if the individual received the homeowner's
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credit for the same residence at least once within the previous two calendar years.
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(3) An individual may not receive the homeowner's credit under this section if the
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individual receives any of the following forms of property tax relief for the same
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residence:
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(a) a deferral under Section 59-2-1802 or 59-2-1802.5; or
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(b) an abatement under Section 59-2-1803.
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(4)(a) An individual may not receive the homeowner's credit under this section or the
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abatement described in Subsection 59-2-1202(10)(a) on 20% of the fair market value
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of the residence if:
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(i) the individual is claimed as a personal exemption on another individual's federal
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income tax return during any portion of a calendar year for which the individual
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seeks to claim the homeowner's credit;
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(ii) the individual is a dependent with respect to whom another individual claims a
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tax credit under Section 24(h)(4), Internal Revenue Code, during any portion of a
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calendar year for which the individual seeks to claim the homeowner's credit; or
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(iii) the individual did not own the residence for the entire calendar year for which
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the individual claims the homeowner's credit.
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(b) For a calendar year in which a residence is sold, the amount received as a
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homeowner's credit under this section or as an abatement described in Subsection
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59-2-1202(10)(a) on 20% of the fair market value of the residence shall be repaid to
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the county on or before the day on which the sale of the residence closes.
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(5) A payment for a homeowner's credit allowed by this section, and authorized by Section
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59-2-1204, shall be paid from the General Fund.
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The following section is affected by a coordination clause at the end of this bill.
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Section 3. Section 59-2-1209 is repealed and reenacted to read:
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59-2-1209 . Amount of renter's credit -- Adjustments -- Renter's credit may be
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claimed only for gross rent that does not constitute a rental assistance payment --
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Calculation of credit when rent includes utilities -- Limitation -- General Fund as source
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of credit.
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(1)(a) Subject to Subsections (2) through (4), for a calendar year beginning on or after
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January 1, 2025, a claimant may claim a renter's credit for the previous calendar year
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that does not exceed the following amounts:
207 If household income is Percentage of gross
rent allowed as a credit
Maximum credit amount208
$0 -- $14,500 9.5% $2,000
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$14,501 -- $18,750 8.5% $1,750
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$18,751 -- $23,000 7.0% $1,500
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$23,001 -- $27,250 5.5% $1,250
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$27,251 -- $31,500 4.0% $1,000
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$31,501 -- $35,750 3.0% $750
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$35,751 -- $40,000 2.5% $500
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$40,001 -- $46,000 2.0% $250
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(b) For a calendar year beginning on or after January 1, 2026, the commission shall
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increase or decrease the household income eligibility amounts and the maximum
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credit amounts under Subsection (1)(a) by a percentage equal to the percentage
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difference between the consumer price index housing for the preceding calendar year
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and the consumer price index housing for calendar year 2024.
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(c) After the commission has adjusted the maximum credit amounts under Subsection
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(1)(b), the commission shall increase each maximum credit amount under Subsection
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(1)(a) by $49.
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(2)(a) A claimant may claim a renter's credit under this section only for gross rent that
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does not constitute a rental assistance payment.
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(b) For purposes of determining whether a claimant receives a rental assistance payment
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and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
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the commission may make rules defining the terms:
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(i) "charitable organization";
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(ii) "governmental entity"; or
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(iii) "religious organization."
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(3) For purposes of calculating gross rent when a claimant's rent includes electricity or
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natural gas and the utility amount is not itemized in the statement provided in
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accordance with Section 59-2-1213, the commission shall deduct from rent:
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(a) 7% of rent if the rent includes electricity or natural gas but not both; or
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(b) 13% of rent if the rent includes both electricity and natural gas.
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(4) An individual may not receive the renter's credit under this section if the individual is:
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(a) claimed as a personal exemption on another individual's federal income tax return
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during any portion of a calendar year for which the individual seeks to claim the
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renter's credit; or
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(b) a dependent with respect to whom another individual claims a tax credit under
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Section 24(h)(4), Internal Revenue Code, during any portion of a calendar year for
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which the individual seeks to claim the renter's credit.
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(5) A payment for a renter's credit allowed by this section, and authorized by Section
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59-2-1204, shall be paid from the General Fund.
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Section 4. Section 59-2-1317 is amended to read:
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59-2-1317 . Tax notice -- Contents of notice -- Procedures and requirements for
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providing notice.
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(1) As used in this section, "political subdivision lien" means the same as that term is
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defined in Section 11-60-102.
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(2) Subject to the other provisions of this section, the county treasurer shall:
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(a) collect the taxes and tax notice charges; and
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(b) provide a notice to each taxpayer that contains the following:
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(i) the kind and value of property assessed to the taxpayer;
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(ii) the street address of the property, if available to the county;
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(iii) that the property may be subject to a detailed review in the next year under
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Section 59-2-303.1;
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(iv) the amount of taxes levied;
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(v) a separate statement of the taxes levied only on a certain kind or class of property
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for a special purpose;
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(vi) property tax information pertaining to taxpayer relief, options for payment of
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taxes, and collection procedures;
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(vii) any tax notice charges applicable to the property, including:
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(A) if applicable, a political subdivision lien for road damage that a railroad
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company causes, as described in Section 10-7-30;
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(B) if applicable, a political subdivision lien for municipal water distribution, as
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described in Section 10-8-17, or a political subdivision lien for an increase in
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supply from a municipal water distribution, as described in Section 10-8-19;
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(C) if applicable, a political subdivision lien for unpaid abatement fees as
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described in Section 10-11-4;
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(D) if applicable, a political subdivision lien for the unpaid portion of an
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assessment assessed in accordance with Title 11, Chapter 42, Assessment Area
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Act, or Title 11, Chapter 42a, Commercial Property Assessed Clean Energy Act,
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including unpaid costs, charges, and interest as of the date the local entity
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certifies the unpaid amount to the county treasurer;
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(E) if applicable, for a special district in accordance with Section 17B-1-902, a
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political subdivision lien for an unpaid fee, administrative cost, or interest;
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(F) if applicable, a political subdivision lien for an unpaid irrigation district use
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charge as described in Section 17B-2a-506;
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(G) if applicable, a political subdivision lien for a contract assessment under a
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water contract, as described in Section 17B-2a-1007;
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(H) if applicable, a property tax penalty that a public infrastructure district
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imposes, as described in Section 17D-4-304; [and]
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(I) if applicable, an annual payment to the Military Installation Development
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Authority or an entity designated by the authority in accordance with Section
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63H-1-501; and
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(J) if applicable, the total amount of deferred taxes, deferred tax notice charges,
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and accrued interest that is outstanding for an owner of residential property
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granted a property tax deferral under Section 59-2-1802 or 59-2-1802.5;
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(viii) if a county's tax notice includes an assessment area charge, a statement that, due
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to potentially ongoing assessment area charges, costs, penalties, and interest,
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payment of a tax notice charge may not:
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(A) pay off the full amount the property owner owes to the tax notice entity; or
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(B) cause a release of the lien underlying the tax notice charge;
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(ix) if applicable, the annual payment described in Subsection 63H-1-501(4)(a);
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(x) the date the taxes and tax notice charges are due;
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(xi) the street address at which the taxes and tax notice charges may be paid;
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(xii) the date on which the taxes and tax notice charges are delinquent;
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(xiii) the penalty imposed on delinquent taxes and tax notice charges;
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(xiv) a statement that explains the taxpayer's right to direct allocation of a partial
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payment in accordance with Subsection (9);
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(xv) other information specifically authorized to be included on the notice under this
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chapter;
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(xvi) other property tax information approved by the commission; and
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(xvii) if sent in calendar year 2024, 2025, or 2026:
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(A) notice that the taxpayer may request electronic notice as described in
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Subsection 17-21-6(1)(m); and
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(B) instructions describing how to elect to receive a notice as described in
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Subsection 17-21-6(1)(m).
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(3)(a) Unless expressly allowed under this section or another statutory provision, the
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treasurer may not add an amount to be collected to the property tax notice.
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(b) If the county treasurer adds an amount to be collected to the property tax notice
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under this section or another statutory provision that expressly authorizes the item's
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inclusion on the property tax notice:
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(i) the amount constitutes a tax notice charge; and
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(ii)(A) the tax notice charge has the same priority as property tax; and
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(B) a delinquency of the tax notice charge triggers a tax sale, in accordance with
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Section 59-2-1343.
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(4) For any property for which property taxes or tax notice charges are delinquent, the
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notice described in Subsection (2) shall state, "Prior taxes or tax notice charges are
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delinquent on this parcel."
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(5) Except as provided in Subsection (6), the county treasurer shall:
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(a) mail the notice required by this section, postage prepaid; or
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(b) leave the notice required by this section at the taxpayer's residence or usual place of
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business, if known.
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(6)(a) Subject to the other provisions of this Subsection (6), a county treasurer may, at
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the county treasurer's discretion, provide the notice required by this section by
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electronic mail if a taxpayer makes an election, according to procedures determined
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by the county treasurer, to receive the notice by electronic mail.
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(b) A taxpayer may revoke an election to receive the notice required by this section by
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electronic mail if the taxpayer provides written notice to the treasurer on or before
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October 1.
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(c) A revocation of an election under this section does not relieve a taxpayer of the duty
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to pay a tax or tax notice charge due under this chapter on or before the due date for
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paying the tax or tax notice charge.
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(d) A county treasurer shall provide the notice required by this section using a method
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described in Subsection (5), until a taxpayer makes a new election in accordance with
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this Subsection (6), if:
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(i) the taxpayer revokes an election in accordance with Subsection (6)(b) to receive
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the notice required by this section by electronic mail; or
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(ii) the county treasurer finds that the taxpayer's electronic mail address is invalid.
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(e) A person is considered to be a taxpayer for purposes of this Subsection (6) regardless
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of whether the property that is the subject of the notice required by this section is
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exempt from taxation.
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(7)(a) The county treasurer shall provide the notice required by this section to a taxpayer
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on or before November 1.
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(b) The county treasurer shall keep on file in the county treasurer's office the information
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set forth in the notice.
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(c) The county treasurer is not required to mail a tax receipt acknowledging payment.
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(8) This section does not apply to property taxed under Section 59-2-1302 or 59-2-1307.
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(9)(a) A taxpayer who pays less than the full amount due on the taxpayer's property tax
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notice may, on a form provided by the county treasurer, direct how the county
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treasurer allocates the partial payment between:
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(i) the total amount due for property tax;
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(ii) the amount due for assessments, past due special district fees, and other tax notice
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charges; and
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(iii) any other amounts due on the property tax notice.
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(b) The county treasurer shall comply with a direction submitted to the county treasurer
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in accordance with Subsection (9)(a).
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(c) The provisions of this Subsection (9) do not:
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(i) affect the right or ability of a local entity to pursue any available remedy for
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non-payment of any item listed on a taxpayer's property tax notice; or
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(ii) toll or otherwise change any time period related to a remedy described in
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Subsection (9)(c)(i).
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Section 5. Section 59-2-1331 is amended to read:
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59-2-1331 . Property tax due date -- Date tax is delinquent -- Penalty -- Interest --
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Payments -- Refund of prepayment.
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(1)(a) Except as provided in Subsection (1)(b) and subject to Subsections (1)(c) and (d),
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all property taxes, unless otherwise specifically provided for under Section 59-2-1332,
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or other law, and any tax notice charges, are due on November 30 of each year
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following the date of levy.
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(b) If November 30 falls on a Saturday, Sunday, or holiday:
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(i) the date of the next following day that is not a Saturday, Sunday, or holiday shall
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be substituted in Subsection (1)(a) and Subsection 59-2-1332(1) for November 30;
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and
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(ii) the date of the day occurring 30 days after the date under Subsection (1)(b)(i)
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shall be substituted in Subsection 59-2-1332(1) for December 30.
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(c) If a property tax is paid or postmarked after the due date described in this Subsection
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(1) the property tax is delinquent.
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(d) A county treasurer or other public official, public entity, or public employee may not
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require the payment of a property tax before the due date described in this Subsection
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(1).
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(2)(a) Except as provided in Subsections (2)(e), (f), and [(g)(i)] (g), for each parcel, all
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delinquent taxes and tax notice charges on each separately assessed parcel are subject
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to a penalty of 2.5% of the amount of the delinquent taxes and tax notice charges or
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$10, whichever is greater.
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(b) Unless the delinquent taxes and tax notice charges, together with the penalty, are
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paid on or before January 31, the amount of taxes and tax notice charges and penalty
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shall bear interest on a per annum basis from the January 1 immediately following
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the delinquency date.
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(c) Except as provided in Subsection (2)(d), for purposes of Subsection (2)(b), the
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interest rate is equal to the sum of:
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(i) 6%; and
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(ii) the federal funds rate target:
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(A) established by the Federal Open Markets Committee; and
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(B) that exists on the January 1 immediately following the date of delinquency.
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(d) The interest rate described in Subsection (2)(c) may not be:
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(i) less than 7%; or
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(ii) more than 10%.
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(e) The penalty described in Subsection (2)(a) is 1% of the amount of the delinquent
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taxes and tax notice charges or $10, whichever is greater, if all delinquent taxes, all
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tax notice charges, and the penalty are paid on or before the January 31 immediately
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following the delinquency date.
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(f) This section does not apply to the costs, charges, and interest rate accruing on any tax
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notice charge related to an assessment assessed in accordance with:
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(i) Title 11, Chapter 42, Assessment Area Act; or
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(ii) Title 11, Chapter 42a, Commercial Property Assessed Clean Energy Act.
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(g)(i) The county shall waive any penalty or interest for a property granted a deferral
409
in accordance with Section 59-2-1802.1 from the day of the delinquency through
410
the end of the deferral period.
411
(ii) For a property granted a deferral in accordance with Section 59-2-1802 or
412
59-2-1802.5, from the day of the delinquency through the end of the deferral
413
period:
414
(A) the county shall waive the penalty described in Subsection (2)(a); and
415
(B) interest accrues on deferred taxes and tax notice charges in accordance with
416
Subsection 59-2-1802(8) or 59-2-1802.5(8), as applicable.
417
[(ii)] (iii) Penalties and interest accrue in accordance with this Subsection (2) on any
418
tax or tax notice charge that is delinquent after the deferral period ends.
419
(3)(a) If the delinquency exceeds one year, the amount of taxes, tax notice charges, and
420
penalties for that year and all succeeding years shall bear interest until settled in full
421
through redemption or tax sale.
422
(b) The interest rate to be applied shall be calculated for each year as established under
423
Subsection (2) and shall apply on each individual year's delinquency until paid.
424
(4) The county treasurer may accept and credit on account against taxes and tax notice
425
charges becoming due during the current year, at any time before or after the tax rates
426
are adopted, but not subsequent to the date of delinquency, either:
427
(a) payments in amounts of not less than $10; or
428
(b) the full amount of the unpaid tax and tax notice charges.
429
(5)(a) At any time before the county treasurer provides the tax notice described in
430
Section 59-2-1317, the county treasurer may refund amounts accepted and credited
- 13 - S.B. 197 Enrolled Copy
431
on account against taxes and tax notice charges becoming due during the current year.
432
(b) Upon recommendation by the county treasurer, the county legislative body shall
433
adopt rules or ordinances to implement the provisions of this Subsection (5).
434
Section 6. Section 59-2-1343 is amended to read:
435
59-2-1343 . Tax sale listing.
436
(1)(a) If any property is not redeemed by March 15 following the lapse of four years
437
from the date when any item in Subsection (1)(b) became delinquent, the county
438
treasurer shall immediately file a listing with the county auditor of all properties
439
whose redemption period is expiring in the nearest forthcoming tax sale to pay all
440
outstanding property taxes and tax notice charges.
441
(b) Except as provided in Subsection (1)(c), a delinquency of any of the following
442
triggers the tax sale process described in Subsection (1)(a):
443
(i) property tax; or
444
(ii) a tax notice charge.
445
(c) A property tax or a tax notice charge that is deferred in accordance with Section
446
59-2-1802.1 is delinquent only if full payment of the property tax and any tax notice
447
charges is not made before the end of the five-year deferral period.
448
(d) Taxes and tax notice charges deferred in accordance with Section 59-2-1802 or
449
59-2-1802.5 become delinquent only if full payment of the following is not made
450
before the end of the deferral period:
451
(i) the taxes and tax notice charges deferred during the deferral period; and
452
(ii) interest accrued on the taxes and tax notice charges described in Subsection
453
(1)(d)(i).
454
(2) The listing is known as the "tax sale listing."
455
The following section is affected by a coordination clause at the end of this bill.
456
Section 7. Section 59-2-1801 is amended to read:
457
59-2-1801 . Definitions.
458
As used in this part:
459
(1) "Abatement" means a tax abatement described in Section 59-2-1803.
460
(2) "Adjusted property tax amount" means the amount of property taxes levied on an
461
eligible owner's primary residence that the eligible owner is required to pay for a
462
calendar year in which the eligible owner receives a deferral under this part.
463
(3) "Base year property tax amount" means:
464
(a) for a calendar year in which an eligible owner did not receive a deferral under this
- 14 - Enrolled Copy S.B. 197
465
part for the preceding calendar year, the amount of property taxes levied on the
466
eligible owner's primary residence for the preceding calendar year; and
467
(b) for a calendar year in which an eligible owner received a deferral under this part for
468
the preceding calendar year, the amount of property taxes levied on the eligible
469
owner's primary residence for the calendar year immediately preceding the calendar
470
year for which the eligible owner first received the deferral.
471
(4) "Current year property tax amount" means the amount of property taxes levied on an
472
eligible owner's primary residence for the current calendar year.
473
[(2)] (5) "Deferral" means a postponement of a tax due date or a tax notice charge granted in
474
accordance with Section 59-2-1802, 59-2-1802.1, or 59-2-1802.5.
475
[(3) "Eligible owner" means an owner of an attached or a detached single-family residence:]
476
[(a)(i) who is 75 years old or older on or before December 31 of the year in which
477
the individual applies for a deferral under this part;]
478
[(ii) whose household income does not exceed 200% of the maximum household
479
income certified to a homeowner's credit described in Section 59-2-1208; and]
480
[(iii) whose household liquid resources do not exceed 20 times the amount of
481
property taxes levied on the owner's residence for the preceding calendar year; or]
482
[(b) that is a trust described in Section 59-2-1805 if the grantor of the trust is an
483
individual described in Subsection (3)(a).]
484
(6) "Eligible owner" means:
485
(a) for a deferral under Section 59-2-1802, an owner of an attached or detached
486
single-family residence:
487
(i)(A) who uses the residence as the owner's primary residence as of January 1 of
488
the calendar year for which the owner applies for the deferral;
489
(B) who owns the residence for at least one year as of January 1 of the calendar
490
year for which the owner applies for the deferral;
491
(C) whose household income does not exceed $50,000; and
492
(D) whose household liquid resources do not exceed 20 times the amount of
493
property taxes levied on the residence for the preceding calendar year; or
494
(ii) that is a trust described in Section 59-2-1805 if the grantor of the trust is an
495
individual described in Subsection (6)(a)(i); and
496
(b) for a deferral under Section 59-2-1802.5, an owner of an attached or detached
497
single-family residence:
498
(i)(A) who uses the residence as the owner's primary residence as of January 1 of
- 15 - S.B. 197 Enrolled Copy
499
the calendar year for which the owner applies for the deferral;
500
(B) who owns the residence for at least one year as of January 1 of the calendar
501
year for which the owner applies for the deferral;
502
(C) who is 65 years old or older on or before December 31 of the calendar year for
503
which the owner applies for the deferral;
504
(D) whose household income does not exceed $60,000; and
505
(E) whose household liquid resources do not exceed 20 times the amount of
506
property taxes levied on the residence for the preceding calendar year; or
507
(ii) that is a trust described in Section 59-2-1805 if the grantor of the trust is an
508
individual described in Subsection (6)(b)(i).
509
[(4)] (7) "Household" means the same as that term is defined in Section 59-2-1202.
510
[(5)] (8) "Household income" means the same as that term is defined in Section 59-2-1202.
511
[(6)] (9) "Household liquid resources" means the following resources that are not included
512
in an individual's household income and held by one or more members of the
513
individual's household:
514
(a) cash on hand;
515
(b) money in a checking or savings account;
516
(c) savings certificates; and
517
(d) stocks or bonds.
518
[(7)] (10) "Indigent individual" means a poor individual as described in Utah Constitution,
519
Article XIII, Section 3, Subsection (4), who:
520
(a)(i) is at least 65 years old; or
521
(ii) is less than 65 years old and:
522
(A) the county finds that extreme hardship would prevail on the individual if the
523
county does not defer or abate the individual's taxes; or
524
(B) the individual has a disability;
525
(b) has a total household income, as defined in Section 59-2-1202, of less than the
526
maximum household income certified to a homeowner's credit described in Section
527
59-2-1208;
528
(c) resides for at least 10 months of the year in the residence that would be subject to the
529
requested abatement or deferral; and
530
(d) cannot pay the tax assessed on the individual's residence when the tax becomes due.
531
[(8)] (11) "Property taxes due" means the taxes due on an indigent individual's property:
532
(a) for which a county granted an abatement under Section 59-2-1803; and
- 16 - Enrolled Copy S.B. 197
533
(b) for the calendar year for which the county grants the abatement.
534
[(9)] (12) "Property taxes paid" means an amount equal to the sum of:
535
(a) the amount of property taxes the indigent individual paid for the taxable year for
536
which the indigent individual applied for the abatement; and
537
(b) the amount of the abatement the county grants under Section 59-2-1803.
538
[(10)] (13) "Qualifying increase" means a valuation that is equal to or more than 150%
539
higher than the previous year's valuation for property that:
540
(a) is county assessed; and
541
(b) on or after January 1 of the previous year and before January 1 of the current year
542
has not had:
543
(i) a physical improvement if the fair market value of the physical improvement
544
increases enough to result in the valuation increase solely as a result of the
545
physical improvement;
546
(ii) a zoning change if the fair market value of the real property increases enough to
547
result in the valuation increase solely as a result of the zoning change; or
548
(iii) a change in the legal description of the real property, if the fair market value of
549
the real property increases enough to result in the valuation increase solely as a
550
result of the change in the legal description of the real property.
551
[(11)] (14) "Relative" means a spouse, child, parent, grandparent, grandchild, brother, sister,
552
parent-in-law, brother-in-law, sister-in-law, nephew, niece, aunt, uncle, first cousin, or a
553
spouse of any of these individuals.
554
[(12)] (15) "Residence" means real property where an individual resides, including:
555
(a) a mobile home, as defined in Section 41-1a-102; or
556
(b) a manufactured home, as defined in Section 41-1a-102.
557
[(13)] (16) "Tax notice charge" means the same as that term is defined in Section
558
59-2-1301.5.
559
The following section is affected by a coordination clause at the end of this bill.
560
Section 8. Section 59-2-1802 is repealed and reenacted to read:
561
59-2-1802 . Discretionary deferral for eligible owners.
562
(1) An owner of an attached or detached single-family residence may apply to the county
563
for a discretionary deferral under this section for postponement of a portion of the
564
property taxes due on the owner's residence if:
565
(a) the owner qualifies as an eligible owner under Subsection 59-2-1801(6)(a);
566
(b) the owner discloses all outstanding mortgages on the residence;
- 17 - S.B. 197 Enrolled Copy
567
(c) the owner is not receiving any of the following forms of property tax relief for the
568
same residence:
569
(i) the homeowner's credit under Section 59-2-1208;
570
(ii) a deferral under Section 59-2-1802.5; or
571
(iii) an abatement under Section 59-2-1803; and
572
(d) there are no delinquent property taxes, delinquent tax notice charges, or outstanding
573
penalties, interest, or administrative costs related to a delinquent property tax or a
574
delinquent tax notice charge due on the owner's residence, other than:
575
(i) taxes and tax notice charges previously deferred under this section; and
576
(ii) interest accrued on the taxes and tax notice charges described in Subsection
577
(1)(d)(i).
578
(2) A county may grant an application for a deferral under this section if:
579
(a) the county determines that the applicant meets the conditions of Subsection (1); and
580
(b) the applicant complies with the other applicable provisions of this part.
581
(3) Of the total amount of taxes and tax notice charges levied on an eligible owner's
582
primary residence for a calendar year in which the eligible owner receives a deferral
583
under this section:
584
(a) the adjusted property tax amount is 50% of the lesser of:
585
(i) the base year property tax amount; and
586
(ii) the current year property tax amount; and
587
(b) the amount deferred is the amount exceeding the adjusted property tax amount.
588
(4)(a) Except as provided in Subsection (4)(b), the deferral period under this section is
589
one year.
590
(b) The county may extend the deferral period for one or more subsequent one-year
591
periods if, for each subsequent calendar year in which the eligible owner seeks to
592
extend the deferral period:
593
(i) the eligible owner applies for an extension of the deferral;
594
(ii) the county determines that the eligible owner has continued to meet the
595
conditions of Subsection (1); and
596
(iii) the eligible owner complies with the other applicable provisions of this part.
597
(c) For purposes of Subsections 59-2-1331(2)(g)(ii) and 59-2-1343(1)(d), the deferral
598
period ends on the last day of:
599
(i) the initial one-year deferral period, if the county does not extend the deferral
600
period under Subsection (4)(b); or
- 18 - Enrolled Copy S.B. 197
601
(ii) the final one-year deferral period subsequently granted, if the county extends the
602
deferral period under Subsection (4)(b).
603
(5)(a) Taxes and tax notice charges deferred under this section accumulate with interest
604
and applicable recording fees as a lien against the residential property.
605
(b) A lien described in this Subsection (5):
606
(i) has the same legal status as a lien described in Section 59-2-1325; and
607
(ii) is subordinate to any mortgage on the property.
608
(c) To release the lien described in this Subsection (5), except as provided in
609
Subsections (5)(d) through (f), an eligible owner shall pay the total amount subject to
610
the lien:
611
(i) upon the eligible owner selling or otherwise disposing of the residential property;
612
or
613
(ii) when the residential property is no longer the eligible owner's primary residence.
614
(d)(i) An eligible owner that receives a deferral under this section does not have to
615
pay the deferred taxes, deferred tax notice charges, or applicable recording fees
616
when the residential property transfers to the eligible owner's surviving spouse as
617
a result of the eligible owner's death.
618
(ii) After the residential property transfers to the eligible owner's surviving spouse,
619
the deferred taxes, deferred tax notice charges, and applicable recording fees are
620
due:
621
(A) upon the surviving spouse selling or otherwise disposing of the residential
622
property; or
623
(B) when the residential property is no longer the surviving spouse's primary
624
residence.
625
(e)(i) An eligible owner that receives a deferral under this section does not have to
626
pay the deferred taxes, deferred tax notice charges, or applicable recording fees
627
when the residential property transfers between the eligible owner and a trust
628
described in Section 59-2-1805 if:
629
(A) the eligible owner is the grantor of the trust; and
630
(B) the residential property remains the eligible owner's primary residence.
631
(ii) After the residential property transfers between the eligible owner and a trust
632
described in Subsection (5)(e)(i), the deferred taxes, deferred tax notice charges,
633
and applicable recording fees are due when the residential property is no longer
634
the eligible owner's primary residence.
- 19 - S.B. 197 Enrolled Copy
635
(f)(i) An eligible owner that receives a deferral under this section does not have to
636
pay the deferred taxes, deferred tax notice charges, or applicable recording fees
637
when the residential property transfers between the eligible owner and a special
638
needs trust as described in 42 U.S.C. Sec. 1396p(d)(4) if the beneficiary of the
639
trust qualifies as an eligible owner under Subsection 59-2-1801(6)(a).
640
(ii) After the residential property transfers to a special needs trust described in
641
Subsection (5)(f)(i), the deferred taxes, deferred tax notice charges, and applicable
642
recording fees are due:
643
(A) upon the sale or disposal of the residential property; or
644
(B) when the residential property is no longer the primary residence of the
645
beneficiary of the trust described in Subsection (5)(f)(i).
646
(g) When the deferral period ends:
647
(i) the lien becomes due and subject to the collection procedures described in Section
648
59-2-1331; and
649
(ii) the date of levy is the date that the deferral period ends.
650
(6)(a) If a county grants an eligible owner more than one deferral under this section for
651
the same residential property, including an extension of the deferral period under
652
Subsection (4)(b), the county is not required to submit for recording more than one
653
lien.
654
(b) Each subsequent deferral relates back to the date of the initial lien filing.
655
(7)(a) For each residential property for which the county grants a deferral under this
656
section, the county treasurer shall maintain a record that is an itemized account of the
657
total amount of deferred property taxes and deferred tax notice charges subject to the
658
lien.
659
(b) The record described in this Subsection (7) is the official record of the amount of the
660
lien.
661
(8) Notwithstanding Subsection 59-2-1331(2)(c), taxes and tax notice charges deferred
662
under this section bear interest at a rate of 2%.
663
(9) A county may not require approval from lien holders for residential property that is
664
subject to a mortgage or trust deed to receive a deferral under this section.
665
(10) A county that grants a deferral to an eligible owner under this section shall:
666
(a) provide notice of the adjusted property tax amount to the holder of each mortgage or
667
trust deed outstanding on the residential property; and
668
(b) refund to the eligible owner any amount of property taxes paid by the eligible owner
- 20 - Enrolled Copy S.B. 197
669
during the deferral period in excess of the adjusted property tax amount.
670
The following section is affected by a coordination clause at the end of this bill.
671
Section 9. Section 59-2-1802.5 is repealed and reenacted to read:
672
59-2-1802.5 . Nondiscretionary deferral for eligible owners.
673
(1) An owner of an attached or detached single-family residence may apply to the county
674
for a nondiscretionary deferral under this section for postponement of a portion of the
675
property taxes due on the eligible owner's residence if:
676
(a) the owner qualifies as an eligible owner under Subsection 59-2-1801(6)(b);
677
(b) the owner discloses all outstanding mortgages on the residence, none of which is a
678
reverse mortgage;
679
(c) the assessed value of the residence, as listed on the valuation notice sent in
680
accordance with Section 59-2-919.1, is greater than the amount of any outstanding
681
mortgage on the residence by 5% or more;
682
(d) the owner is not receiving any of the following forms of property tax relief for the
683
same residence:
684
(i) the homeowner's credit under Section 59-2-1208;
685
(ii) a deferral under Section 59-2-1802; or
686
(iii) an abatement under Section 59-2-1803; and
687
(e) there are no delinquent property taxes, delinquent tax notice charges, or outstanding
688
penalties, interest, or administrative costs related to a delinquent property tax or a
689
delinquent tax notice charge due on the owner's residence, other than:
690
(i) taxes and tax notice charges previously deferred under this section; and
691
(ii) accrued interest on the taxes and tax notice charges described in Subsection
692
(1)(e)(i).
693
(2) A county shall grant an application for a deferral under this section if:
694
(a) the county determines that the applicant meets the conditions of Subsection (1); and
695
(b) the applicant complies with the other applicable provisions of this part.
696
(3) Of the total amount of taxes and tax notice charges levied on an eligible owner's
697
primary residence for a calendar year in which the eligible owner receives a deferral
698
under this section:
699
(a) the adjusted property tax amount is 75% of the lesser of:
700
(i) the base year property tax amount; and
701
(ii) the current year property tax amount; and
702
(b) the amount deferred is the amount exceeding the adjusted property tax amount.
- 21 - S.B. 197 Enrolled Copy
703
(4)(a) Except as provided in Subsection (4)(b), the deferral period under this section is
704
one year.
705
(b) The county shall extend the deferral period for one or more subsequent one-year
706
periods if, for each subsequent calendar year in which the eligible owner seeks to
707
extend the deferral period:
708
(i) the eligible owner applies for an extension of the deferral;
709
(ii) the county determines that the eligible owner has continued to meet the
710
conditions of Subsection (1); and
711
(iii) the eligible owner complies with the other applicable provisions of this part.
712
(c) For purposes of Subsections 59-2-1331(2)(g)(ii) and 59-2-1343(1)(d), the deferral
713
period ends on the last day of:
714
(i) the initial one-year deferral period, if the county does not extend the deferral
715
period under Subsection (4)(b); or
716
(ii) the final one-year deferral period subsequently granted, if the county extends the
717
deferral period under Subsection (4)(b).
718
(5)(a) Taxes and tax notice charges deferred under this section accumulate with interest
719
and applicable recording fees as a lien against the residential property.
720
(b) A lien described in this Subsection (5) has the same legal status as a lien described in
721
Section 59-2-1325.
722
(c) To release the lien described in this Subsection (5), except as provided in
723
Subsections (5)(d) through (f), an eligible owner shall pay the total amount subject to
724
the lien:
725
(i) upon the eligible owner selling or otherwise disposing of the residential property;
726
or
727
(ii) when the residential property is no longer the eligible owner's primary residence.
728
(d)(i) An eligible owner that receives a deferral under this section does not have to
729
pay the deferred taxes, deferred tax notice charges, or applicable recording fees
730
when the residential property transfers to the eligible owner's surviving spouse as
731
a result of the eligible owner's death.
732
(ii) After the residential property transfers to the eligible owner's surviving spouse,
733
the deferred taxes, deferred tax notice charges, and applicable recording fees are
734
due:
735
(A) upon the surviving spouse selling or otherwise disposing of the residential
736
property; or
- 22 - Enrolled Copy S.B. 197
737
(B) when the residential property is no longer the surviving spouse's primary
738
residence.
739
(e)(i) An eligible owner that receives a deferral under this section does not have to
740
pay the deferred taxes, deferred tax notice charges, or applicable recording fees
741
when the residential property transfers between the eligible owner and a trust
742
described in Section 59-2-1805 if:
743
(A) the eligible owner is the grantor of the trust; and
744
(B) the residential property remains the eligible owner's primary residence.
745
(ii) After the residential property transfers between the eligible owner and a trust
746
described in Subsection (5)(e)(i), the deferred taxes, deferred tax notice charges,
747
and applicable recording fees are due when the residential property is no longer
748
the eligible owner's primary residence.
749
(f)(i) An eligible owner that receives a deferral under this section does not have to
750
pay the deferred taxes, deferred tax notice charges, or applicable recording fees
751
when the residential property transfers between the eligible owner and a special
752
needs trust as described in 42 U.S.C. Sec. 1396p(d)(4) if the beneficiary of the
753
trust qualifies as an eligible owner under Subsection 59-2-1801(6)(b).
754
(ii) After the residential property transfers to a special needs trust described in
755
Subsection (5)(f)(i), the deferred taxes, deferred tax notice charges, and applicable
756
recording fees are due:
757
(A) upon the sale or disposal of the residential property; or
758
(B) when the residential property is no longer the primary residence of the
759
beneficiary of the trust described in Subsection (5)(f)(i).
760
(g) When the deferral period ends:
761
(i) the lien becomes due and subject to the collection procedures described in Section
762
59-2-1331; and
763
(ii) the date of levy is the date that the deferral period ends.
764
(6)(a) If a county grants an eligible owner more than one deferral under this section for
765
the same residential property, including an extension of the deferral period under
766
Subsection (4)(b), the county is not required to submit for recording more than one
767
lien.
768
(b) Each subsequent deferral relates back to the date of the initial lien filing.
769
(7)(a) For each residential property for which the county grants a deferral under this
770
section, the county treasurer shall maintain a record that is an itemized account of the
- 23 - S.B. 197 Enrolled Copy
771
total amount of deferred property taxes and deferred tax notice charges subject to the
772
lien.
773
(b) The record described in this Subsection (7) is the official record of the amount of the
774
lien.
775
(8) Notwithstanding Subsection 59-2-1331(2)(c), taxes and tax notice charges deferred
776
under this section bear interest at a rate of 3%.
777
(9) A county may not require approval from lien holders for residential property that is
778
subject to a mortgage or trust deed to receive a deferral under this section.
779
(10) A county that grants a deferral to an eligible owner under this section shall:
780
(a) provide notice of the adjusted property tax amount to the holder of each mortgage or
781
trust deed outstanding on the residential property; and
782
(b) refund to the eligible owner any amount of property taxes paid by the eligible owner
783
during the deferral period in excess of the adjusted property tax amount.
784
Section 10. Section 59-2-1803 is amended to read:
785
59-2-1803 . Tax abatement for indigent individuals -- Maximum amount --
786
Refund.
787
(1) In accordance with this part, a county may remit or abate the taxes of an indigent
788
individual:
789
(a) if the indigent individual owned the property as of January 1 of the year for which
790
the county remits or abates the taxes; [and]
791
(b) if the indigent individual, for a calendar year beginning on or after January 1, 2026,
792
received an abatement under this section for the same property at least once within
793
the previous two calendar years;
794
(c) if the indigent individual is not receiving any of the following forms of property tax
795
relief for the same property:
796
(i) the homeowner's credit under Section 59-2-1208; or
797
(ii) a deferral under Section 59-2-1802 or 59-2-1802.5; and
798
[(b)] (d) in an amount not more than the lesser of:
799
(i) the [amount provided as a homeowner's] maximum amount available as a renter's
800
credit for the lowest household income bracket as described in Section [59-2-1208]
801
59-2-1209; or
802
(ii) 50% of the total tax levied for the indigent individual for the current year.
803
(2) A county that grants an abatement to an indigent individual shall refund to the indigent
804
individual an amount that is equal to the amount by which the indigent individual's
- 24 - Enrolled Copy S.B. 197
805
property taxes paid exceed the indigent individual's property taxes due, if the amount is
806
at least $1.
807
The following section is affected by a coordination clause at the end of this bill.
808
Section 11. Section 59-2-1804 is amended to read:
809
59-2-1804 . Application for tax deferral or tax abatement.
810
(1)(a) Except as provided in Subsection (1)(b) or (2), an applicant for deferral or
811
abatement for the current tax year shall annually file an application on or before
812
September 1 with the county in which the applicant's property is located.
813
(b) If a county finds good cause exists, the county may extend until December 31 the
814
deadline described in Subsection (1)(a).
815
(c) An indigent individual may apply and potentially qualify for deferral, abatement, or
816
both.
817
(2)(a) A county shall extend the default application deadline by one additional year if the
818
applicant had been approved for a deferral under this part in the prior year; or
819
(b) the county determines that:
820
(i) the applicant or a member of the applicant's immediate family had an illness or
821
injury that prevented the applicant from filing the application on or before the
822
default application deadline;
823
(ii) a member of the applicant's immediate family died during the calendar year of the
824
default application deadline;
825
(iii) the failure of the applicant to file the application on or before the default
826
application deadline was beyond the reasonable control of the applicant; or
827
(iv) denial of an application would be unjust or unreasonable.
828
(3)[(a)] An applicant shall include in an application a signed statement that describes the
829
eligibility of the applicant for deferral or abatement.
830
[(b) For an application for a deferral under Section 59-2-1802.5, the requirements
831
described in Subsection (3)(a) include:]
832
[(i) proof that the applicant resides at the single-family residence for which the
833
applicant seeks the deferral;]
834
[(ii) proof of age; and]
835
[(iii) proof of household income.]
836
(4) Both spouses shall sign an application if the application seeks a deferral or abatement on
837
a residence:
838
(a) in which both spouses reside; and
- 25 - S.B. 197 Enrolled Copy
839
(b) that the spouses own as joint tenants.
840
(5) If an applicant is dissatisfied with a county's decision on the applicant's application for
841
deferral or abatement, the applicant may appeal the decision to the commission in
842
accordance with Section 59-2-1006.
843
(6) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
844
commission may make rules to implement this section.
845
Section 12. Section 63J-1-602.2 is amended to read:
846
63J-1-602.2 . List of nonlapsing appropriations to programs.
847
Appropriations made to the following programs are nonlapsing:
848
(1) The Legislature and the Legislature's committees.
849
(2) The State Board of Education, including all appropriations to agencies, line items, and
850
programs under the jurisdiction of the State Board of Education, in accordance with
851
Section 53F-9-103.
852
(3) The Rangeland Improvement Act created in Section 4-20-101.
853
(4) The Percent-for-Art Program created in Section 9-6-404.
854
(5) The LeRay McAllister Working Farm and Ranch Fund created in Section 4-46-301.
855
(6) The Utah Lake Authority created in Section 11-65-201.
856
(7) Dedicated credits accrued to the Utah Marriage Commission as provided under
857
Subsection 17-16-21(2)(d)(ii).
858
(8) The Wildlife Land and Water Acquisition Program created in Section 23A-6-205.
859
(9) Sanctions collected as dedicated credits from Medicaid providers under Subsection
860
26B-3-108(7).
861
(10) The primary care grant program created in Section 26B-4-310.
862
(11) The Opiate Overdose Outreach Pilot Program created in Section 26B-4-512.
863
(12) The Utah Health Care Workforce Financial Assistance Program created in Section
864
26B-4-702.
865
(13) The Rural Physician Loan Repayment Program created in Section 26B-4-703.
866
(14) The Utah Medical Education Council for the:
867
(a) administration of the Utah Medical Education Program created in Section 26B-4-707;
868
(b) provision of medical residency grants described in Section 26B-4-711; and
869
(c) provision of the forensic psychiatric fellowship grant described in Section 26B-4-712.
870
(15) The Division of Services for People with Disabilities, as provided in Section 26B-6-402.
871
(16) The Communication Habits to reduce Adolescent Threats (CHAT) Pilot Program
872
created in Section 26B-7-122.
- 26 - Enrolled Copy S.B. 197
873
(17) Funds that the Department of Alcoholic Beverage Services retains in accordance with
874
Subsection 32B-2-301(8)(a) or (b).
875
(18) The General Assistance program administered by the Department of Workforce
876
Services, as provided in Section 35A-3-401.
877
(19) The Utah National Guard, created in Title 39A, National Guard and Militia Act.
878
(20) The Search and Rescue Financial Assistance Program, as provided in Section
879
53-2a-1102.
880
(21) The Emergency Medical Services Grant Program in Section 53-2d-207.
881
(22) The Motorcycle Rider Education Program, as provided in Section 53-3-905.
882
(23) The Utah Board of Higher Education for teacher preparation programs, as provided in
883
Section 53B-6-104.
884
(24) Innovation grants under Section 53G-10-608, except as provided in Subsection
885
53G-10-608(6).
886
(25) The Division of Fleet Operations for the purpose of upgrading underground storage
887
tanks under Section 63A-9-401.
888
(26) The Division of Technology Services for technology innovation as provided under
889
Section 63A-16-903.
890
(27) The State Capitol Preservation Board created by Section 63O-2-201.
891
(28) The Office of Administrative Rules for publishing, as provided in Section 63G-3-402.
892
(29) The Colorado River Authority of Utah, created in Title 63M, Chapter 14, Colorado
893
River Authority of Utah Act.
894
(30) The Governor's Office of Economic Opportunity to fund the Enterprise Zone Act, as
895
provided in Title 63N, Chapter 2, Part 2, Enterprise Zone Act.
896
(31) The Governor's Office of Economic Opportunity's Rural Employment Expansion
897
Program, as described in Title 63N, Chapter 4, Part 4, Rural Employment Expansion
898
Program.
899
(32) County correctional facility contracting program for state inmates as described in
900
Section 64-13e-103.
901
(33) County correctional facility reimbursement program for state probationary inmates and
902
state parole inmates as described in Section 64-13e-104.
903
(34) Programs for the Jordan River Recreation Area as described in Section 65A-2-8.
904
(35) The Division of Human Resource Management user training program, as provided in
905
Section 63A-17-106.
906
(36) A public safety answering point's emergency telecommunications service fund, as
- 27 - S.B. 197 Enrolled Copy
907
provided in Section 69-2-301.
908
(37) The Traffic Noise Abatement Program created in Section 72-6-112.
909
(38) The money appropriated from the Navajo Water Rights Negotiation Account to the
910
Division of Water Rights, created in Section 73-2-1.1, for purposes of participating in a
911
settlement of federal reserved water right claims.
912
(39) The Judicial Council for compensation for special prosecutors, as provided in Section
913
77-10a-19.
914
(40) A state rehabilitative employment program, as provided in Section 78A-6-210.
915
(41) The Utah Geological Survey, as provided in Section 79-3-401.
916
(42) The Bonneville Shoreline Trail Program created under Section 79-5-503.
917
(43) Adoption document access as provided in Sections 78B-6-141, 78B-6-144, and
918
78B-6-144.5.
919
(44) Indigent defense as provided in Title 78B, Chapter 22, Part 4, Utah Indigent Defense
920
Commission.
921
(45) The program established by the Division of Facilities Construction and Management
922
under Section 63A-5b-703 under which state agencies receive an appropriation and pay
923
lease payments for the use and occupancy of buildings owned by the Division of
924
Facilities Construction and Management.
925
[(46) The State Tax Commission for reimbursing counties for deferrals in accordance with
926
Section 59-2-1802.5.]
927
[(47)] (46) The Veterinarian Education Loan Repayment Program created in Section 4-2-902.
928
Section 13. Effective Date.
929
This bill takes effect on May 7, 2025.
930
Section 14. Retrospective operation.
931
This bill has retrospective operation for a taxable year beginning on or after January 1,
932
2025.
933
Section 15. Coordinating S.B. 197 with H.B. 20.
934
If S.B. 197, Property Tax Amendments, and H.B. 20, Property Tax Code Recodification,
935
both pass and become law, the Legislature intends that, on January 1, 2026:
936
(1) Section 59-2-1208, repealed and reenacted in S.B. 197, be renumbered to Section
937
59-2a-305;
938
(2)(a) Section 59-2-1209, repealed and reenacted in S.B. 197, be renumbered to Section
939
59-2a-205; and
940
(b) Subsection 59-2-1209(1)(b), enacted in S.B. 197, be replaced with the following
- 28 - Enrolled Copy S.B. 197
941
language:
942
"(b) For a calendar year beginning on or after January 1, 2026, the commission
943
shall increase or decrease the household income eligibility amounts and the
944
maximum credit amounts under Subsection (1)(a) by a percentage equal to the
945
percentage difference between the consumer price index for the preceding calendar
946
year and the consumer price index for calendar year 2024.";
947
(3) the following definition be inserted alphabetically as a new subsection in Section
948
59-2a-101 (renumbered from Section 59-2-1202 in H.B. 20) and that the remaining
949
subsections be renumbered accordingly:
950
""Adjusted property tax amount" means the amount of property taxes levied on an
951
eligible owner's primary residence that the eligible owner is required to pay for a
952
calendar year in which the eligible owner receives a deferral under this chapter.";
953
(4) the following definition be inserted alphabetically as a new subsection in Section
954
59-2a-101 (renumbered from Section 59-2-1202 in H.B. 20) and that the remaining
955
subsections be renumbered accordingly:
956
""Base year property tax amount" means:
957
(a) for a calendar year in which an eligible owner did not receive a deferral under this
958
chapter for the preceding calendar year, the amount of property taxes levied on the
959
eligible owner's primary residence for the preceding calendar year; and
960
(b) for a calendar year in which an eligible owner received a deferral under this
961
chapter for the preceding calendar year, the amount of property taxes levied on the
962
eligible owner's primary residence for the calendar year immediately preceding the
963
calendar year for which the eligible owner first received the deferral.";
964
(5) the following definition be inserted alphabetically as a new subsection in Section
965
59-2a-101 (renumbered from Section 59-2-1202 in H.B. 20) and that the remaining
966
subsections be renumbered accordingly:
967
""Current year property tax amount" means the amount of property taxes levied on an
968
eligible owner's primary residence for the current calendar year.";
969
(6) Subsection 59-2a-101(9), enacted in H.B. 20, be replaced with the following language:
970
""Eligible owner" means:
971
(a) for a deferral under Section 59-2a-701, an owner of an attached or detached
972
single-family residence:
973
(i) (A) who uses the residence as the owner's primary residence as of January 1 of the
974
calendar year for which the owner applies for the deferral;
- 29 - S.B. 197 Enrolled Copy
975
(B) who owns the residence for at least one year as of January 1 of the calendar year
976
for which the owner applies for the deferral;
977
(C) whose household income does not exceed $50,000; and
978
(D) whose household liquid resources do not exceed 20 times the amount of property
979
taxes levied on the residence for the preceding calendar year; or
980
(ii) that is a trust described in Section 59-2a-109 if the grantor of the trust is an
981
individual described in Subsection (6)(a)(i); and
982
(b) for a deferral under Section 59-2a-901, an owner of an attached or detached
983
single-family residence:
984
(i) (A) who uses the residence as the owner's primary residence as of January 1 of the
985
calendar year for which the owner applies for the deferral;
986
(B) who owns the residence for at least one year as of January 1 of the calendar year
987
for which the owner applies for the deferral;
988
(C) who is 65 years old or older on or before December 31 of the calendar year for
989
which the owner applies for the deferral;
990
(D) whose household income does not exceed $60,000; and
991
(E) whose household liquid resources do not exceed 20 times the amount of property
992
taxes levied on the residence for the preceding calendar year; or
993
(ii) that is a trust described in Section 59-2a-109 if the grantor of the trust is an
994
individual described in Subsection (6)(b)(i).";
995
(7) Section 59-2-1802, repealed and reenacted in S.B. 197, be renumbered to Section
996
59-2a-701;
997
(8) Section 59-2-1802.5, repealed and reenacted in S.B. 197, be renumbered to Section
998
59-2a-901;
999
(9) Subsection 59-2a-702(1)(b), enacted in H.B. 20, be replaced with the following
1000
language:
1001
"(b) An indigent individual may apply and potentially qualify for deferral under this
1002
part, or both this part and Part 8, Nondiscretionary Deferral for Property with Qualifying
1003
Increase.";
1004
(10) Subsection 59-2a-802(2), enacted in H.B. 20, be replaced with the following language:
1005
"(2) An indigent individual may apply and potentially qualify for:
1006
(a) a deferral under this part; or
1007
(b) both a deferral under this part and one of the following:
1008
(i) a deferral under Part 7, Discretionary Deferral;
- 30 - Enrolled Copy S.B. 197
1009
(ii) a deferral under Part 9, Nondiscretionary Deferral for Elderly Property Owners; or
1010
(iii) an abatement.";
1011
(11) Subsection 59-2a-902(1)(b), enacted in H.B. 20, be replaced with the following
1012
language:
1013
"(b) An indigent individual may apply and potentially qualify for deferral under this
1014
part, or both this part and Part 8, Nondiscretionary Deferral for Property with Qualifying
1015
Increase.";
1016
(12) Subsection 59-2a-902(3)(b), enacted in H.B. 20, not be enacted; and
1017
(13) Section 59-2a-903, enacted in H.B. 20, not be enacted.
- 31 -