59-2 - Property Tax Act

Title 59 > 59-2

Sections (249)

General Provisions

59-2-102 - Definitions.

As used in this chapter:

(1) “Acquisition cost” means any cost required to put an item of tangible personal property into service.”Acquisition cost” includes:the purchase price of a new or used item;the cost of freight, shipping, loading at origin, unloading at destination, crating, skidding, or any other applicable cost of shipping;the cost of installation, engineering, rigging, erection, or assembly, including foundations, pilings, utility connections, or similar costs; andsales and use taxes.

(2) “Aerial applicator” means aircraft or rotorcraft used exclusively for the purpose of engaging in dispensing activities directly affecting agriculture or horticulture with an airworthiness certificate from the Federal Aviation Administration certifying the aircraft or rotorcraft’s use for agricultural and pest control purposes.

(3) “Air charter service” means an air carrier operation that requires the customer to hire an entire aircraft rather than book passage in whatever capacity is available on a scheduled trip.

(4) “Air contract service” means an air carrier operation available only to customers that engage the services of the carrier through a contractual agreement and excess capacity on any trip and is not available to the public at large.

(5) “Aircraft” means the same as that term is defined in Section 72-10-102.

(6) Except as provided in Subsection (6)(b), “airline” means an air carrier that:operates:on an interstate route; andon a scheduled basis; andoffers to fly one or more passengers or cargo on the basis of available capacity on a regularly scheduled route.”Airline” does not include an:air charter service; orair contract service.

(7) “Assessment roll” or “assessment book” means a permanent record of the assessment of property as assessed by the county assessor and the commission and may be maintained manually or as a computerized file as a consolidated record or as multiple records by type, classification, or categories.

(8) “Base parcel” means a parcel of property that was legally:subdivided into two or more lots, parcels, or other divisions of land; orcombined with one or more other parcels of property; andsubdivided into two or more lots, parcels, or other divisions of land.

(9) “Certified revenue levy” means a property tax levy that provides an amount of ad valorem property tax revenue equal to the sum of:the amount of ad valorem property tax revenue to be generated statewide in the previous year from imposing a multicounty assessing and collecting levy, as specified in Section 59-2-1602; andthe product of:eligible new growth, as defined in Section 59-2-924; andthe multicounty assessing and collecting levy certified by the commission for the previous year.For purposes of this Subsection (9), “ad valorem property tax revenue” does not include property tax revenue received by a taxing entity from personal property that is:assessed by a county assessor in accordance with Part 3, County Assessment; andsemiconductor manufacturing equipment.For purposes of calculating the certified revenue levy described in this Subsection (9), the commission shall use:the taxable value of real property assessed by a county assessor contained on the assessment roll;the taxable value of real and personal property assessed by the commission; andthe taxable year end value of personal property assessed by a county assessor contained on the prior year’s assessment roll.

(10) “County-assessed commercial vehicle” means:any commercial vehicle, trailer, or semitrailer that is not apportioned under Section 41-1a-301 and is not operated interstate to transport the vehicle owner’s goods or property in furtherance of the owner’s commercial enterprise;any passenger vehicle owned by a business and used by its employees for transportation as a company car or vanpool vehicle; andvehicles that are:especially constructed for towing or wrecking, and that are not otherwise used to transport goods, merchandise, or people for compensation;used or licensed as taxicabs or limousines;used as rental passenger cars, travel trailers, or motor homes;used or licensed in this state for use as ambulances or hearses;especially designed and used for garbage and rubbish collection; orused exclusively to transport students or their instructors to or from any private, public, or religious school or school activities.

(11) “Eligible judgment” means a final and unappealable judgment or order under Section 59-2-1330:that became a final and unappealable judgment or order no more than 14 months before the day on which the notice described in Section 59-2-919.1 is required to be provided; andfor which a taxing entity’s share of the final and unappealable judgment or order is greater than or equal to the lesser of:$5,000; or2.5% of the total ad valorem property taxes collected by the taxing entity in the previous fiscal year.

(12) “Escaped property” means any property, whether personal, land, or any improvements to the property, that is subject to taxation and is:inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or assessed to the wrong taxpayer by the assessing authority;undervalued or omitted from the tax rolls because of the failure of the taxpayer to comply with the reporting requirements of this chapter; orundervalued because of errors made by the assessing authority based upon incomplete or erroneous information furnished by the taxpayer.”Escaped property” does not include property that is undervalued because of the use of a different valuation methodology or because of a different application of the same valuation methodology.

(13) “Fair market value” means the amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts.For purposes of taxation, “fair market value” shall be determined using the current zoning laws applicable to the property in question, except in cases where there is a reasonable probability of a change in the zoning laws affecting that property in the tax year in question and the change would have an appreciable influence upon the value.

(14) “Geothermal fluid” means water in any form at temperatures greater than 120 degrees centigrade naturally present in a geothermal system.

(15) “Geothermal resource” means:the natural heat of the earth at temperatures greater than 120 degrees centigrade; andthe energy, in whatever form, including pressure, present in, resulting from, created by, or which may be extracted from that natural heat, directly or through a material medium.

(16) “Goodwill” means:acquired goodwill that is reported as goodwill on the books and records that a taxpayer maintains for financial reporting purposes; orthe ability of a business to:generate income that exceeds a normal rate of return on assets and that results from a factor described in Subsection (16)(b); orobtain an economic or competitive advantage resulting from a factor described in Subsection (16)(b).The following factors apply to Subsection (16)(a)(ii):superior management skills;reputation;customer relationships;patronage; ora factor similar to Subsections (16)(b)(i) through (iv).”Goodwill” does not include:the intangible property described in Subsection (20)(a) or (b);locational attributes of real property, including:zoning;location;view;a geographic feature;an easement;a covenant;proximity to raw materials;the condition of surrounding property; orproximity to markets;value attributable to the identification of an improvement to real property, including:reputation of the designer, builder, or architect of the improvement;a name given to, or associated with, the improvement; orthe historic significance of an improvement; orthe enhancement or assemblage value specifically attributable to the interrelation of the existing tangible property in place working together as a unit.

(17) “Governing body” means:for a county, city, or town, the legislative body of the county, city, or town;for a special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, the special district’s board of trustees;for a school district, the local board of education;for a special service district under Title 17D, Chapter 1, Special Service District Act:the legislative body of the county or municipality that created the special service district, to the extent that the county or municipal legislative body has not delegated authority to an administrative control board established under Section 17D-1-301; orthe administrative control board, to the extent that the county or municipal legislative body has delegated authority to an administrative control board established under Section 17D-1-301; orfor a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure District Act, the public infrastructure district’s board of trustees.

(18) “Gross vehicle weight rating” means the maximum gross vehicle weight rating as reported by the manufacturer of the motor vehicle for the vehicle identification number.

(19) Except as provided in Subsection (19)(c), “improvement” means a building, structure, fixture, fence, or other item that is permanently attached to land, regardless of whether the title has been acquired to the land, if:attachment to land is essential to the operation or use of the item; andthe manner of attachment to land suggests that the item will remain attached to the land in the same place over the useful life of the item; orremoval of the item would:cause substantial damage to the item; orrequire substantial alteration or repair of a structure to which the item is attached.”Improvement” includes:an accessory to an item described in Subsection (19)(a) if the accessory is:essential to the operation of the item described in Subsection (19)(a); andinstalled solely to serve the operation of the item described in Subsection (19)(a); andan item described in Subsection (19)(a) that is temporarily detached from the land for repairs and remains located on the land.”Improvement” does not include:an item considered to be personal property pursuant to rules made in accordance with Section 59-2-107;a moveable item that is attached to land for stability only or for an obvious temporary purpose;manufacturing equipment and machinery; oressential accessories to manufacturing equipment and machinery;an item attached to the land in a manner that facilitates removal without substantial damage to the land or the item; ora transportable factory-built housing unit as defined in Section 59-2-1502 if that transportable factory-built housing unit is considered to be personal property under Section 59-2-1503.

(20) “Intangible property” means:property that is capable of private ownership separate from tangible property, including:money;credits;bonds;stocks;representative property;franchises;licenses;trade names;copyrights; andpatents;a low-income housing tax credit;goodwill; ora clean or renewable energy tax credit or incentive, including:a federal renewable energy production tax credit under Section 45, Internal Revenue Code;a federal energy credit for qualified renewable electricity production facilities under Section 48, Internal Revenue Code;a federal grant for a renewable energy property under American Recovery and Reinvestment Act of 2009, Pub. L. No. 111-5, Section 1603; anda tax credit under Subsection 59-Ch59_7|59-7-614].

(21) “Livestock” means:a domestic animal;a fish;a fur-bearing animal;a honeybee; orpoultry.

(22) “Low-income housing tax credit” means:a federal low-income housing tax credit under Section 42, Internal Revenue Code; ora low-income housing tax credit under Section 59-7-607 or Section 59-10-1010.

(23) “Metalliferous minerals” includes gold, silver, copper, lead, zinc, and uranium.

(24) “Mine” means a natural deposit of either metalliferous or nonmetalliferous valuable mineral.

(25) “Mining” means the process of producing, extracting, leaching, evaporating, or otherwise removing a mineral from a mine.

(26) “Mobile flight equipment” means tangible personal property that is owned or operated by an air charter service, air contract service, or airline and:is capable of flight or is attached to an aircraft that is capable of flight; oris contained in an aircraft that is capable of flight if the tangible personal property is intended to be used:during multiple flights;during a takeoff, flight, or landing; andas a service provided by an air charter service, air contract service, or airline.”Mobile flight equipment” does not include a spare part other than a spare engine that is rotated at regular intervals with an engine that is attached to the aircraft.In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining the term “regular intervals.”

(27) “Nonmetalliferous minerals” includes, but is not limited to, oil, gas, coal, salts, sand, rock, gravel, and all carboniferous materials.

(28) “Part-year residential property” means property that is not residential property on January 1 of a calendar year but becomes residential property after January 1 of the calendar year.

(29) “Personal property” includes:every class of property as defined in Subsection (30) that is the subject of ownership and is not real estate or an improvement;any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement;bridges and ferries;livestock; andoutdoor advertising structures as defined in Section 72-7-502.

(30) “Property” means property that is subject to assessment and taxation according to its value.”Property” does not include intangible property as defined in this section.

(31) “Public utility” means:the operating property of a railroad, gas corporation, oil or gas transportation or pipeline company, coal slurry pipeline company, electrical corporation, sewerage corporation, or heat corporation where the company performs the service for, or delivers the commodity to, the public generally or companies serving the public generally, or in the case of a gas corporation or an electrical corporation, where the gas or electricity is sold or furnished to any member or consumers within the state for domestic, commercial, or industrial use; andthe operating property of any entity or person defined under Section 54-2-1 except water corporations.”Public utility” does not include the operating property of a telecommunications service provider.

(32) Subject to Subsection (32)(b), “qualifying exempt primary residential rental personal property” means household furnishings, furniture, and equipment that:are used exclusively within a dwelling unit that is the primary residence of a tenant;are owned by the owner of the dwelling unit that is the primary residence of a tenant; andafter applying the residential exemption described in Section 59-2-103, are exempt from taxation under this chapter in accordance with Subsection 59-Ch59_2|59-2-1115].In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term “dwelling unit” for purposes of this Subsection (32) and Subsection (35).

(33) “Real estate” or “real property” includes:the possession of, claim to, ownership of, or right to the possession of land;all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; andimprovements.

(34) “Relationship with an owner of the property’s land surface rights” means a relationship described in Subsection 267(b), Internal Revenue Code, except that the term 25% shall be substituted for the term 50% in Subsection 267(b), Internal Revenue Code.For purposes of determining if a relationship described in Subsection 267(b), Internal Revenue Code, exists, the ownership of stock shall be determined using the ownership rules in Subsection 267(c), Internal Revenue Code.

(35) “Residential property,” for purposes of the reductions and adjustments under this chapter, means any property used for residential purposes as a primary residence.”Residential property” includes:except as provided in Subsection (35)(b)(ii), includes household furnishings, furniture, and equipment if the household furnishings, furniture, and equipment are:used exclusively within a dwelling unit that is the primary residence of a tenant; andowned by the owner of the dwelling unit that is the primary residence of a tenant; andif the county assessor determines that the property will be used for residential purposes as a primary residence:property under construction; orunoccupied property.”Residential property” does not include property used for transient residential use.In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term “dwelling unit” for purposes of Subsection (32) and this Subsection (35).

(36) “Split estate mineral rights owner” means a person that:has a legal right to extract a mineral from property;does not hold more than a 25% interest in:the land surface rights of the property where the wellhead is located; oran entity with an ownership interest in the land surface rights of the property where the wellhead is located;is not an entity in which the owner of the land surface rights of the property where the wellhead is located holds more than a 25% interest; anddoes not have a relationship with an owner of the land surface rights of the property where the wellhead is located.

(37) “State-assessed commercial vehicle” means:any commercial vehicle, trailer, or semitrailer that operates interstate or intrastate to transport passengers, freight, merchandise, or other property for hire; orany commercial vehicle, trailer, or semitrailer that operates interstate and transports the vehicle owner’s goods or property in furtherance of the owner’s commercial enterprise.”State-assessed commercial vehicle” does not include vehicles used for hire that are specified in Subsection (10)(c) as county-assessed commercial vehicles.

(38) “Subdivided lot” means a lot, parcel, or other division of land, that is a division of a base parcel.

(39) “Tax area” means a geographic area created by the overlapping boundaries of one or more taxing entities.

(40) “Taxable value” means fair market value less any applicable reduction allowed for residential property under Section 59-2-103.

(41) “Taxing entity” means any county, city, town, school district, special taxing district, special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, or other political subdivision of the state with the authority to levy a tax on property.

(42) “Tax roll” means a permanent record of the taxes charged on property, as extended on the assessment roll, and may be maintained on the same record or records as the assessment roll or may be maintained on a separate record properly indexed to the assessment roll.”Tax roll” includes tax books, tax lists, and other similar materials.

(43) “Telecommunications service provider” means the same as that term is defined in Section 59-12-102.

Amended by Chapter 234, 2025 General Session

59-2-103 - Rate of assessment of property — Residential property.

(1) As used in this section:“Household” means the association of individuals who live in the same dwelling, sharing the dwelling’s furnishings, facilities, accommodations, and expenses.”Household” includes married individuals, who are not legally separated, who have established domiciles at separate locations within the state.In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining the term “domicile.”

(2) All tangible taxable property located within the state shall be assessed and taxed at a uniform and equal rate on the basis of its fair market value, as valued on January 1, unless otherwise provided by law.

(3) Subject to Subsections (4) through (6) and Section 59-2-103.5, for a calendar year, the fair market value of residential property located within the state is allowed a residential exemption equal to a 45% reduction in the value of the property.

(4) Part-year residential property located within the state is allowed the residential exemption described in Subsection (3) if the part-year residential property is used as residential property for 183 or more consecutive calendar days during the calendar year for which the owner seeks to obtain the residential exemption.

(5) No more than one acre of land per residential unit may qualify for the residential exemption described in Subsection (3).

(6) Except as provided in Subsections (6)(b)(ii) and (iii), a residential exemption described in Subsection (3) is limited to one primary residence per household.An owner of multiple primary residences located within the state is allowed a residential exemption under Subsection (3) for:subject to Subsection (6)(a), the primary residence of the owner;each residential property that is the primary residence of a tenant; andsubject to Subsection 59-Ch59_2|59-2-103.5], each residential property described in Subsection 59-2-102(35)(b)(ii).

Amended by Chapter 234, 2025 General Session

59-2-103.5 - Procedures to obtain an exemption for residential property — Procedure if property owner or property no longer qualifies to receive a residential exemption.

.5(1) Subject to Subsections (4), (5), (6), and (11), for residential property other than part-year residential property, a county legislative body may adopt an ordinance that requires an owner to file an application with the county board of equalization before the county applies a residential exemption authorized under Section 59-2-103 to the value of the residential property if:the residential property was ineligible for the residential exemption during the calendar year immediately preceding the calendar year for which the owner is seeking to have the residential exemption applied to the value of the residential property;an ownership interest in the residential property changes; orthe county board of equalization determines that there is reason to believe that the residential property no longer qualifies for the residential exemption.

.5(2) The application described in Subsection (1):shall be on a form the commission provides by rule and makes available to the counties;shall be signed by the owner of the residential property; andmay not request the sales price of the residential property.In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing the contents of the form described in Subsection (2)(a).For purposes of the application described in Subsection (1), a county may not request information from an owner of a residential property beyond the information in the form provided by the commission under this Subsection (2).

.5(3) Regardless of whether a county legislative body adopts an ordinance described in Subsection (1), before a county may apply a residential exemption to the value of part-year residential property, an owner of the property shall:subject to Subsection (6), file the application described in Subsection (2)(a) with the county board of equalization; andinclude as part of the application described in Subsection (2)(a) a statement that certifies:the date the part-year residential property became residential property;that the part-year residential property will be used as residential property for 183 or more consecutive calendar days during the calendar year for which the owner seeks to obtain the residential exemption; andthat the owner, or a member of the owner’s household, may not claim a residential exemption for any property for the calendar year for which the owner seeks to obtain the residential exemption, other than the part-year residential property, or as allowed under Section 59-2-103 with respect to the primary residence or household furnishings, furniture, and equipment of the owner’s tenant.If an owner files an application under this Subsection (3) on or after May 1 of the calendar year for which the owner seeks to obtain the residential exemption, the county board of equalization may require the owner to pay an application fee not to exceed $50.

.5(4) Before a county allows residential property described in Subsection 59-2-102(35)(b)(ii) a residential exemption authorized under Section 59-2-103, an owner of the residential property shall file with the county assessor a written declaration that:states under penalty of perjury that, to the best of each owner’s knowledge, upon completion of construction or occupancy of the residential property, the residential property will be used for residential purposes as a primary residence;is signed by each owner of the residential property; andis on a form approved by the commission.

.5(5) Before a county allows residential property described in Subsection 59-2-103(6)(b) a residential exemption authorized under Section 59-2-103, an owner of the residential property shall file with the county assessor a written declaration that:states under penalty of perjury that, to the best of each owner’s knowledge, the residential property will be used for residential purposes as a primary residence of a tenant;is signed by each owner of the residential property; andis on a form approved by the commission.In addition to the declaration, a county assessor may request from an owner a current lease agreement signed by the tenant.If the lease agreement is insufficient for a county assessor to make a determination about eligibility for a residential exemption, a county assessor may request a copy of the real estate insurance policy for the property.If the real estate insurance policy is insufficient for a county assessor to make a determination about eligibility for a residential exemption, a county assessor may request a copy of a filing from the most recent federal tax return showing that the owner had profit or loss from the residential property as a rental.A county assessor may not request information from an owner’s tenant.

.5(6) Except as provided in Subsection (6)(b), the county board of equalization may not accept from a property owner an application to receive a residential exemption authorized under Section 59-2-103 for the property owner’s primary residence that is filed after the later of:September 15 of the calendar year for which the property owner seeks to receive the residential exemption; orthe last day of a 45-day period beginning on the day on which the county auditor provides the notice under Section 59-2-919.1.In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing for circumstances under which the county board of equalization is required to accept a property owner’s application for a residential exemption authorized under Section 59-2-103 that is filed after the time period described in Subsection (6)(a).The commission shall report to the Revenue and Taxation Interim Committee on any rules promulgated under this Subsection (6)(b).

.5(7) Except as provided in Subsection (8), if a property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner’s primary residence, the property owner shall:file a written statement with the county board of equalization of the county in which the property is located:on a form provided by the county board of equalization; andnotifying the county board of equalization that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner’s primary residence; anddeclare on the property owner’s individual income tax return under Chapter 10, Individual Income Tax Act, for the taxable year for which the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner’s primary residence, that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner’s primary residence.

.5(8) A property owner is not required to file a written statement or make the declaration described in Subsection (7) if the property owner:changes primary residences;qualified to receive a residential exemption authorized under Section 59-2-103 for the residence that was the property owner’s former primary residence; andqualifies to receive a residential exemption authorized under Section 59-2-103 for the residence that is the property owner’s current primary residence.

.5(9) Subsections (2) through (8) do not apply to qualifying exempt primary residential rental personal property.

.5(10) Subject to Subsection (11), for the first calendar year in which a property owner qualifies to receive a residential exemption under Section 59-2-103, a county assessor may require the property owner to file a signed statement described in Section 59-2-306.Subject to Subsection (11) and notwithstanding Section 59-2-306, for a calendar year after the calendar year described in Subsection (10)(a) in which a property owner qualifies for an exemption authorized under Section 59-2-1115 for qualifying exempt primary residential rental personal property, a signed statement described in Section 59-2-306 with respect to the qualifying exempt primary residential rental personal property may only require the property owner to certify, under penalty of perjury, that the property owner qualifies for the exemption authorized under Section 59-2-1115.

.5(11) After an ownership interest in residential property changes, the county assessor shall:notify the owner of the residential property that the owner is required to submit a written declaration described in Subsection (11)(d) within 90 days after the day on which the county assessor mails the notice under this Subsection (11)(a); andprovide the owner of the residential property with the form described in Subsection (11)(e) to make the written declaration described in Subsection (11)(d).A county assessor is not required to provide a notice to an owner of residential property under Subsection (11)(a) if the situs address of the residential property is the same as any one of the following:the mailing address of the residential property owner or the tenant of the residential property;the address listed on the:residential property owner’s driver license; ortenant of the residential property’s driver license; orthe address listed on the:residential property owner’s voter registration; ortenant of the residential property’s voter registration.A county assessor is not required to provide a notice to an owner of residential property under Subsection (11)(a) if:the owner is using a post office box or rural route box located in the county where the residential property is located; andthe residential property is located in a county of the fourth, fifth, or sixth class.An owner of residential property that receives a notice described in Subsection (11)(a) shall submit a written declaration to the county assessor under penalty of perjury certifying the information contained in the form described in Subsection (11)(e).The written declaration required by Subsection (11)(d) shall be:signed by the owner of the residential property; andin substantially the following form:“Residential Property DeclarationThis form must be submitted to the County Assessor’s office where your new residential property is located within 90 days of receipt. Failure to do so will result in the county assessor taking action that could result in the withdrawal of the primary residential exemption from your residential property.Residential Property Owner InformationName(s):__________________________________________________Home Phone:_______________________________________________Work Phone:_______________________________________________Mailing Address:____________________________________________Residential Property InformationPhysical Address:_________________________________________Certification1. Is this property used as a primary residential property or part-year residential property for you or another person?”Part-year residential property” means owned property that is not residential property on January 1 of a calendar year but becomes residential property after January 1 of the calendar year.Yes No2. Will this primary residential property or part-year residential property be occupied for 183 or more consecutive calendar days by the owner or another person?A part-year residential property occupied for 183 or more consecutive calendar days in a calendar year by the owner(s) or a tenant is eligible for the exemption.YesNoIf a property owner or a property owner’s spouse claims a residential exemption under Utah Code Ann. 59-2-103 for property in this state that is the primary residence of the property owner or the property owner’s spouse, that claim of a residential exemption shall be considered in determining whether the property owner and the property owner’s spouse have domicile in Utah for income tax purposes. SignatureUnder penalties of perjury, I declare to the best of my knowledge and belief, this declaration and accompanying pages are true, correct, and complete.________________(Owner signature) ___Date (mm/dd/yyyy)(Owner printed name)For purposes of a written declaration described in this Subsection (11), a county may not request information from a property owner beyond the information described in the form provided in Subsection (11)(e).If, after receiving a written declaration filed under Subsection (11)(d), the county determines that the property has been incorrectly qualified or disqualified to receive a residential exemption, the county shall:redetermine the property’s qualification to receive a residential exemption; andnotify the claimant of the redetermination and the county’s reason for the redetermination.The redetermination provided in Subsection (11)(g)(i)(A) is final unless:except as provided in Subsection (11)(g)(iii), the property owner appeals the redetermination to the board of equalization in accordance with Subsection 59-2-1004(2); orthe county determines that the property is eligible to receive a primary residential exemption as part-year residential property.The board of equalization may not accept an appeal that is filed after the later of:September 15 of the current calendar year; orthe last day of the 45-day period beginning on the day on which the county auditor provides the notice under Section 59-2-919.1.If a residential property owner fails to file a written declaration required by Subsection (11)(d), the county assessor shall mail to the owner of the residential property a notice that:the property owner failed to file a written declaration as required by Subsection (11)(d); andthe property owner will no longer qualify to receive the residential exemption authorized under Section 59-2-103 for the property that is the subject of the written declaration if the property owner does not file the written declaration required by Subsection (11)(d) within 30 days after the day on which the county assessor mails the notice under this Subsection (11)(h)(i).If a property owner fails to file a written declaration required by Subsection (11)(d) after receiving the notice described in Subsection (11)(h)(i), the property owner no longer qualifies to receive the residential exemption authorized under Section 59-2-103 in the calendar year for the property that is the subject of the written declaration unless:except as provided in Subsection (11)(h)(iii), the property owner appeals the redetermination to the board of equalization in accordance with Subsection 59-2-1004(2); orthe county determines that the property is eligible to receive a primary residential exemption as part-year residential property.The board of equalization may not accept an appeal that is filed after the later of:September 15 of the current calendar year; orthe last day of the 45-day period beginning on the day on which the county auditor provides the notice under Section 59-2-919.1.A property owner that is disqualified to receive the residential exemption under Subsection (11)(h)(ii) may file an application described in Subsection (1) to determine whether the owner is eligible to receive the residential exemption.The requirements of this Subsection (11) do not apply to a county assessor in a county that adopts and enforces an ordinance described in Subsection (1).

Amended by Chapter 234, 2025 General Session

59-2-104 - Situs of property for tax purposes.

(1) The situs of all taxable property is the tax area where it is located.

(2) Personal property, unless assessed by the commission, shall be assessed in the tax area where the owner is domiciled in this state on January 1, unless the owner demonstrates to the satisfaction of the county assessor that the personal property is usually kept in a tax area other than that of the domicile of the owner, in which case that property shall be assessed in the other tax area.

(3) Land shall be assessed in parcels or subdivisions not exceeding 640 acres each, and tracts of land containing more than 640 acres, which have been sectioned by the United States government, shall be assessed by sections or fractions of sections.

(4) The following property shall be listed and assessed in the county where the property is located: public utilities, when operated wholly in one county;bridges and ferries which are not public utilities, when operated wholly in one county;electric light lines and similar improvements; andcanals, ditches, and flumes when separately taxable.

Amended by Chapter 3, 1988 General Session

59-2-105 - Situs of public utilities, bridges, ferries, and canals.

Public utilities, and bridges and ferries not public utilities, when operated wholly in one county, and electric light lines and similar improvements, canals, ditches, and flumes when separately taxable, shall be listed and assessed in the county in which the property is located.

Enacted by Chapter 4, 1987 General Session

59-2-107 - Classes of personal property — Rulemaking authority.

The commission shall make rules:

(1) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(2) defining classes of items considered to be personal property for purposes of this chapter;

(3) defining items that fall into the classes established under Subsection (2); and

(4) defining any class or item as personal property if the commission defined that class or item as personal property prior to January 1, 2004, by: a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;a published decision of the commission; oran official schedule published by the commission.

Amended by Chapter 382, 2008 General Session

59-2-109 - Burden of proof.

(1) For an appeal to the commission involving the valuation or equalization of real property assessed under Part 2, Assessment of Property, the party carrying the burden of proof shall demonstrate:substantial error in the original assessed value; anda sound evidentiary basis to support the value the party requests.

(2) For an appeal to the county board of equalization or the commission involving the valuation or equalization of real property assessed under Part 3, County Assessment, the party carrying the burden of proof shall demonstrate:except as provided in Subsection (2)(b), substantial error in:the original assessed value in an appeal to the county board of equalization; orthe value set by the county board of equalization in an appeal to the commission; anda sound evidentiary basis to support the value the party requests.The party carrying the burden of proof does not have to show substantial error as required by Subsection (2)(a)(i) if the party is requesting:the original assessed value in an appeal to the county board of equalization; orthe value set by the county board of equalization in an appeal to the commission.

(3) For property assessed under Part 2, Assessment of Property, the commission has the burden of proof, if the commission is a party to the appeal that asserts that the fair market value of the assessed property is greater than the original assessed value for that calendar year.

(4) For property assessed under Part 3, County Assessment, the following shall carry the burden of proof before a county board of equalization or the commission:the county assessor or the county board of equalization that is a party to the appeal has the burden of proof to support the value the county assessor or the county board of equalization requests; andthe taxpayer that is a party to the appeal has the burden of proof to support the value the taxpayer requests.

(5) A preponderance of the evidence suffices to sustain the burden for all parties.

Repealed and Re-enacted by Chapter 263, 2024 General Session

59-2-109.1 - Burden of proof for an appeal involving property eligible for deferral for 2023.

.1(1) This section applies to an appeal to the county board of equalization or the commission involving the valuation or equalization of real property that is eligible for a deferral under Section 59-2a-801 for the calendar year that begins on January 1, 2023.

.1(2) The party carrying the burden of proof shall demonstrate:except as provided in Subsection (2)(b), substantial error in:the adjusted value set by the county assessor in accordance with Section 59-2-303.3 in an appeal to the county board of equalization; orthe value set by the county board of equalization in an appeal to the commission; anda sound evidentiary basis to support the value the party requests.The party carrying the burden of proof does not have to show substantial error as required by Subsection (2)(a)(i) if the party is requesting:the adjusted value in an appeal to the county board of equalization; orthe value set by the county board of equalization in an appeal to the commission.

.1(3) The following shall carry the burden of proof:the county assessor or the county board of equalization that is a party to the appeal has the burden of proof to support the value the county assessor or the county board of equalization requests; andthe taxpayer that is a party to the appeal has the burden of proof to support the value the taxpayer requests.

Amended by Chapter 172, 2025 General Session

59-2-110 - Designation of person to receive notice.

(1) Except as provided in Subsection (1)(b), if a governmental entity is required under this chapter to send information or notice to a person, the governmental entity shall send the information or notice to:the person required under the applicable provision of this chapter; andeach person designated in accordance with Subsection (2) by the person described in Subsection (1)(a)(i).If a governmental entity is required under Section 59-2-919, 59-2-919.1, or 59-2-1317 to send information or notice to a person, the governmental entity shall send the information or notice to:the person required under the applicable section; orone person designated in accordance with Subsection (2) by the person described in Subsection (1)(b)(i).

(2) A person to whom a governmental entity is required under this chapter to send information or notice may designate a person to receive the information or notice in accordance with Subsection (1).To make a designation described in Subsection (2)(a), the person shall submit a written request to the governmental entity on a form prescribed by the commission.

(3) A person who makes a designation described in Subsection (2) may revoke the designation by submitting a written request to the governmental entity on a form prescribed by the commission.

Enacted by Chapter 105, 2020 General Session

Assessment of Property

59-2-201 - Assessment by commission — Determination of value of mining property — Determination of value of aircraft — Notification of assessment — Local assessment of property assessed by the unitary method — Commission may consult with county.

(1) By May 1 of each year, the following property, unless otherwise exempt under the Utah Constitution or under Part 11, Exemptions, shall be assessed by the commission at 100% of fair market value, as valued on January 1, in accordance with this chapter:except as provided in Subsection (2), all property that operates as a unit across county lines, if the values must be apportioned among more than one county or state;all property of public utilities;subject to Subsection (1)(b), all mobile flight equipment of an airline, air charter service, and air contract service;all geothermal fluids and geothermal resources;all mines and mining claims except in cases, as determined by the commission, where the mining claims are used for other than mining purposes, in which case the value of mining claims used for other than mining purposes shall be assessed by the assessor of the county in which the mining claims are located; andall machinery used in mining, all property or surface improvements upon or appurtenant to mines or mining claims. For the purposes of assessment and taxation, all processing plants, mills, reduction works, and smelters that are primarily used by the owner of a mine or mining claim for processing, reducing, or smelting minerals taken from a mine or mining claim shall be considered appurtenant to that mine or mining claim, regardless of actual location.For purposes of Subsection (1)(a)(iii), if the operating property of an airline, air charter service, or air contract service includes an aircraft, the commission shall assess the aircraft only if the aircraft operates under 14 C.F.R. Part 121, with a maximum takeoff weight exceeding 35,000 pounds.Except as provided in Subsection (1)(a)(iii), property in the state owned by an airline, air charter service, or air contract service shall be assessed by the local county assessor.

(2) The commission may not assess property owned by a telecommunications service provider.The commission shall assess and collect property tax on state-assessed commercial vehicles at the time of original registration or annual renewal.The commission shall assess and collect property tax annually on state-assessed commercial vehicles that are registered pursuant to Section 41-1a-222 or 41-1a-228.State-assessed commercial vehicles brought into the state that are required to be registered in Utah shall, as a condition of registration, be subject to ad valorem tax unless all property taxes or fees imposed by the state of origin have been paid for the current calendar year.Real property, improvements, equipment, fixtures, or other personal property in this state owned by the company shall be assessed separately by the local county assessor.The commission shall adjust the value of state-assessed commercial vehicles as necessary to comply with 49 U.S.C. Sec. 14502, and the commission shall direct the county assessor to apply the same adjustment to any personal property, real property, or improvements owned by the company and used directly and exclusively in their commercial vehicle activities.

(3) The method for determining the fair market value of productive mining property is the capitalized net revenue method or any other valuation method the commission believes, or the taxpayer demonstrates to the commission’s satisfaction, to be reasonably determinative of the fair market value of the mining property.The commission shall determine the rate of capitalization applicable to mines, consistent with a fair rate of return expected by an investor in light of that industry’s current market, financial, and economic conditions.In no event may the fair market value of the mining property be less than the fair market value of the land, improvements, and tangible personal property upon or appurtenant to the mining property.

(4) As used in this Subsection (4), “aircraft pricing guide” means a nationally recognized publication that assigns value estimates for individual commercial aircraft that are:identified by year, make, and model; andin average condition typical for the aircraft’s type and vintage.Except as provided in Subsection (4)(d), the commission shall use an aircraft pricing guide to determine the fair market value of aircraft assessed under this part.The commission shall use the Airliner Price Guide as the aircraft pricing guide, except that:if the Airliner Price Guide is no longer published or the commission determines that another aircraft pricing guide more reasonably reflects the fair market value of aircraft, the commission, after consulting with the airlines operating in the state, shall select an alternative aircraft pricing guide;if an aircraft is not listed in the Airliner Price Guide, the commission shall use the Aircraft Bluebook Price Digest as the aircraft pricing guide; andif the Aircraft Bluebook Price Digest is no longer published or the commission determines that another aircraft pricing guide more reasonably reflects the fair market value of aircraft, the commission, after consulting with the airlines operating in the state, shall select an alternative aircraft pricing guide.The commission shall make a fleet adjustment in accordance with Subsection (4)(c)(ii) or (iii) to assess the fair market value of a fleet of aircraft or a fleet of the same aircraft type that is used as part of the mobile flight equipment of an airline, air charter service, or air contract service.If the aircraft pricing guide provides for a fleet adjustment to determine the fair market value of the fleet of aircraft or the fleet of the same aircraft type, the commission shall make the fleet adjustment in the manner provided in the aircraft pricing guide.If the aircraft pricing guide does not provide for a fleet adjustment to determine the fair market value of the fleet of aircraft or the fleet of the same aircraft type, the commission shall make the adjustment the commission determines most reasonably reflects the fair market value of the fleet of aircraft or fleet of the same aircraft type.The commission may use an alternative method for valuing aircraft of an airline, air charter service, or air contract service if the commission:has clear and convincing evidence that the aircraft values reflected in the aircraft pricing guide do not reasonably reflect fair market value of the aircraft; andcannot identify an alternative aircraft pricing guide from which the commission may determine aircraft value.

(5) Immediately following the assessment, the commission shall send, by certified mail, notice of the assessment to the owner or operator of the assessed property and the assessor of the county in which the property is located.

(6) The commission may consult with a county in valuing property in accordance with this part.

(7) The local county assessor shall separately assess property that is assessed by the unitary method if the commission determines that the property:is not necessary to the conduct of the business; anddoes not contribute to the income of the business.

Amended by Chapter 269, 2024 General Session

59-2-202 - Statement of taxpayer — Extension of time for filing — Assessment without statement — Penalty for failure to file statement or information — Waiver, reduction, or compromise of penalty — Appeals.

(1) A person, or an officer or agent of that person, owning or operating property described in Subsection (1)(b) shall, on or before March 1 of each year, file with the commission a statement:signed and sworn to by the person, officer, or agent;showing in detail all real property and tangible personal property located in the state that the person owns or operates;containing the number of miles of taxable tangible personal property in each county:that the person owns or operates; andas valued on January 1 of the year for which the person, officer, or agent is furnishing the statement; andcontaining any other information the commission requires.Subsection (1)(a) applies to:the following property located in the state:a public utility;mobile flight equipment of an airline;mobile flight equipment of an air charter service; ormobile flight equipment of an air contract service; orthe following property located in more than one county in the state:a pipeline company;a power company;a canal company;an irrigation company; ora telephone company.The commission may allow an extension for filing the statement under Subsection (1)(a) for a time period not exceeding 30 days, unless the commission determines that extraordinary circumstances require a longer period of extension.The commission shall grant a person, or an officer or agent of that person, an extension for filing the statement under Subsection (1)(a) for a time period not exceeding 15 days if:a federal regulatory agency requires the taxpayer to file a statement that contains the same information as the statement under Subsection (1)(a); andthe person, or an officer or agent of that person, requests the commission to grant the extension.

(2) The commission shall assess and list the property described in Subsection (1)(b) using the best information obtainable by the commission if a person, or an officer or agent of that person, fails to file the statement required under Subsection (1)(a) on or before the later of:March 1; orif the commission allows an extension under Subsection (1)(c) for filing the statement, the day after the last day of the extension period.

(3) Except as provided in Subsection (3)(c), the commission shall assess a person a penalty as provided in Subsection (3)(b), if the person, or an officer or agent of that person, fails to file:the statement required under Subsection (1)(a) on or before the later of:March 1; orif the commission allows an extension under Subsection (1)(c) for filing the statement, the day after the last day of the extension period; orany other information the commission determines to be necessary to:establish valuations for assessment purposes; orapportion an assessment.The penalty described in Subsection (3)(a) is an amount equal to the greater of:10% of the person’s estimated tax liability under this chapter for the current calendar year not to exceed $50, 000; or$ 100.Notwithstanding Subsections (3)(a) and (4), the commission may waive, reduce, or compromise a penalty imposed under this section if the commission finds there are reasonable grounds for the waiver, reduction, or compromise.If the commission waives, reduces, or compromises a penalty under Subsection (3)(c)(i), the commission shall make a record of the grounds for waiving, reducing, or compromising the penalty.

(4) The county treasurer shall collect the penalty imposed under Subsection (3) as provided in Section 59-2-1308.

(5) A person subject to a penalty under Subsection (3) may appeal the penalty according to procedures and requirements of Title 63G, Chapter 4, Administrative Procedures Act.

Amended by Chapter 269, 2024 General Session

59-2-203 - Record of assessment of railroads and other companies — Review by county assessor.

(1) Each year the commission shall prepare a record of assessment of railroads and rail car companies. The record shall include: the name of the person to whom the property was assessed;the number of miles in the state;the number of miles in each county;the total assessment of that property; andthe amount of the apportionment of the total assessment to each county.

(2) At least quarterly, the commission shall prepare a record of assessment of state-assessed commercial vehicles.

(3) The record of the assessment and the information upon which the assessments and apportionments are made are available for review upon request by a county assessor.

Amended by Chapter 360, 1997 General Session

59-2-204 - Record of assessment of public utility and air travel companies — Review by county assessor.

(1) Each year, the commission shall prepare a record of assessment of the following companies:public utility companies;airlines;air charter services; andair contract services.

(2) The record of assessment under Subsection (1) shall include:the name of each person engaged in business within the state in a company described in Subsection (1);for each company described in Subsection (1), the total value of all of the company’s tangible properties subject to assessment by the commission; andany other information as determined by the commission.

(3) At the request of a county assessor, the commission shall provide to the county assessor:the record of assessment described in Subsection (1); andthe information upon which the assessments and apportionments contained in the record of assessment are made.

Amended by Chapter 269, 2024 General Session

59-2-205 - Record of assessment of mines — Review by county assessor.

(1) Each year the commission shall prepare a record of assessment of mines. The record shall include the following information for all mines subject to assessment by the commission: the owner of the mine;the name and description and location of the mine;the county in which the mine is located;the value of the mine;the value of the machinery;the value of supplies and other personal property;the value of improvements; andthe value of machinery, property, and surface improvements having a value separate and independent of the mines or mining claims assessed by the commission, and the names of the owners of the machinery, property, or surface improvements, together with any other information determined by the commission.

(2) The record of the assessment and the information upon which the assessments and apportionments are calculated are available for review upon request by a county assessor.

Enacted by Chapter 4, 1987 General Session

59-2-207 - Statements for mines — Penalty for failure to file statement or information — Assessment without statement — Penalty — Waiver, reduction, or compromise of penalty — Extension of time for filing statement — Appeals.

(1) A person, or an officer or agent of that person, owning or operating property described in Subsection (1)(b) shall file with the commission, on a form prescribed by the commission, a sworn statement on or before March 1 of each year:showing in detail all real property and tangible personal property located in the state that the person owns or operates; andcontaining any other information the commission requires.Subsection (1)(a) applies to the following property:a mine;a mining claim; ora valuable mineral deposit, including lands containing coal or hydrocarbons.The commission may allow an extension for filing the statement under Subsection (1)(a) for a time period not exceeding 30 days, unless the commission determines that extraordinary circumstances require a longer period of extension.The commission shall grant a person, or an officer or agent of that person, an extension for filing the statement under Subsection (1)(a) for a time period not exceeding 15 days if: a federal regulatory agency requires the taxpayer to file a statement that contains the same information as the statement under Subsection (1)(a); andthe person, or an officer or agent of that person, requests the commission to grant the extension.

(2) The commission shall assess and list the property described in Subsection (1)(b) using the best information obtainable by the commission if a person, or an officer or agent of that person, fails to file the statement required under Subsection (1)(a) on or before the later of: March 1; orif the commission allows an extension under Subsection (1)(c) for filing the statement, the day after the last day of the extension period.

(3) Except as provided in Subsection (3)(c), the commission shall assess a person a penalty as provided in Subsection (3)(b), if the person, or an officer or agent of that person, fails to file:the statement required under Subsection (1)(a) on or before the later of: March 1; orif the commission allows an extension under Subsection (1)(c) for filing the statement, the day after the last day of the extension period; orany other information the commission determines to be necessary to: establish valuations for assessment purposes; orapportion an assessment.The penalty described in Subsection (3)(a) is an amount equal to the greater of:10% of the person’s estimated tax liability under this chapter for the current calendar year not to exceed $50, 000; or$ 100.Notwithstanding Subsections (3)(a) and (4), the commission may waive, reduce, or compromise a penalty imposed under this section if the commission finds there are reasonable grounds for the waiver, reduction, or compromise.If the commission waives, reduces, or compromises a penalty under Subsection (3)(c)(i), the commission shall make a record of the grounds for waiving, reducing, or compromising the penalty.

(4) The county treasurer shall collect the penalty imposed under Subsection (3) as provided in Section 59-2-1308.

(5) A person subject to a penalty under Subsection (3) may appeal the penalty according to the procedures and requirements of Title 63G, Chapter 4, Administrative Procedures Act.

Amended by Chapter 382, 2008 General Session

59-2-208 - Duties of commission and county auditors relative to mines.

The duties of the commission and county auditors relative to:

(1) the assessment of mines, mining claims, and mining property;

(2) the statements and returns to be made; and

(3) the equalization thereof are the same as those provided for the assessment of public utilities.

Enacted by Chapter 4, 1987 General Session

59-2-209 - Assessment of improvements, machinery, or structures placed on mines.

Nothing in this chapter may be construed to exempt from taxation any supplies used in mills, reduction works, or mines, or any improvements, machinery, or other property placed upon or used in connection with a mine or mining claim, which has a value separate and independent of the mine or mining claim.

Enacted by Chapter 4, 1987 General Session

59-2-210 - Collection and enforcement of tax on mines — Lien — Tax liability of owners of fractional interests — Duties of unit operators — Penalties.

(1) The tax mentioned in the preceding sections on mines, mining claims, and mining property shall be collected, and payment enforced, in the manner provided for the collection and enforcement of other taxes, except as provided in Subsection (3).

(2) Every tax is a lien upon the mine or mining claim and related mining machinery and improvements. The lien attaches on January 1. Sale of property for delinquent taxes may be made as provided for the sale of real estate for delinquent taxes, except as set forth below.

(3) If oil, gas, or other hydrocarbon wells or fields belonging to multiple owners are operated as a unit, the owner of each fractional interest in the unit is liable for the same proportion of the tax assessed against the total unit that the owner’s interest bears to the total interest in the unit.The unit operator shall be notified of the assessment against the entire unit as provided in Section 59-2-201. The operator shall collect the applicable tax from the owner of each fractional interest, and remit the tax assessed against the entire unit. The operator shall also file the statement described in Section 59-2-207 for the entire unit. The commission may require that the statement include a listing of all fractional interest owners and their interests.The unit operator may, in a manner provided by the commission, deduct and withhold from royalty payments, or from any other payments due to any fractional interest owner, the amount of the tax owed by the fractional interest owner.If the unit operator fails to collect the applicable tax from the fractional interest owners and remit the tax as provided, a penalty shall be imposed against the operator by the county treasurer of the county in which the unit is located. The penalty is equal to the amount of the tax due and owing the county for the tax period in question from that unit.Failure of the unit operator to collect and remit the tax does not preclude tax authorities from utilizing regular collection and enforcement remedies and procedures against the owner of any fractional interest to collect the tax owed by the owner. A nonoperating owner is not subject to penalty or interest upon the tax owed unless the owner fails to remit the tax within 20 days after notification by the county treasurer of the default of the operator.As used in this section, “unit” means any single oil, gas, or other hydrocarbon well or field which has multiple ownership, or any combination of oil, gas, or other hydrocarbon wells, fields, and properties consolidated into a single operation, whether by a formal agreement or otherwise. “Owner” means the holder of any interest or interests in those properties or units, including royalty interests.

Enacted by Chapter 4, 1987 General Session

59-2-211 - Security for tax on uranium and vanadium mining properties.

(1) The commission, in order to ensure the payment and collection of an ad valorem property tax imposed against uranium and vanadium mining properties, may require the owner or the person engaged in mining the properties to deposit a security with the commission in an amount determined by the commission. The security shall be deposited with the commission within 30 days of proper notice by the commission that the security is required. Notice by registered mail to the last-known address as shown in the records of the commission constitutes proper notice.

(2) The security may be sold by the commission at public sale in order to recover any tax, interest, or penalty due. Notice of the sale may be personally served upon the person who deposited the securities, or served by registered mail sent to the last-known address as shown in the records of the commission. Following the sale, any surplus amount shall be returned to the person who deposited the security.

(3) If the security is not deposited on or before the due date, the commission may declare the tax for that year and any preceding year, if unpaid, in jeopardy, and may proceed to collect the tax under this chapter.

(4) Following recourse to the security by the commission, or to jeopardy proceedings under Part 13, Collection of Taxes, the person engaged in using the properties shall deposit any new security required by the commission prior to resuming operations.

(5) The ad valorem tax imposed upon metalliferous mining claims and properties is a personal obligation of the owner or operator of the affected claims or properties, and the obligations are not satisfied until paid in full. If a mining claim or property is sold at the tax sale under Part 13, Collection of Taxes, the sale does not extinguish the personal obligation of the owner or operator of the claim or property. The personal obligation continues to exist against the owner or operator of the claim or property until paid or otherwise satisfied. Other real or personal property of the owner or operator may be seized or sold to satisfy the personal obligation. This remedy is not exclusive but is in addition to any other remedy provided by law for the collection of these taxes. Nothing contained in this section abrogates existing powers of the commission or a county legislative body to compromise or adjust the assessment of taxes.

Amended by Chapter 181, 1995 General Session

59-2-213 - Duty to furnish assessment roll to counties.

(1) The commission shall prepare and furnish to each county an assessment roll in which the county assessor of each county shall list all property within the county.

(2) In counties using computerized listings, the county assessor shall furnish the information required under Subsection (1) pursuant to procedures established by the commission.

Amended by Chapter 3, 1988 General Session

59-2-214 - Commission to furnish forms for taxpayers’ statements.

(1) The commission shall furnish the assessor of each county with blank forms of statements provided under Section 59-2-306, affixing to the form a statement substantially as follows to be signed by the party completing the form:I, ____, do swear that I am a resident of the county of ____, and that my post office address is ____; that the above list contains a full and correct statement of all property subject to taxation, which I, or any firm of which I am a member, or any corporation, association, or company of which I am president, cashier, secretary, or managing agent, owned, claimed, possessed, or controlled at 12 o’clock midnight on the preceding January 1 and which is not already assessed this year.

(2) The signed statement made on behalf of a firm or corporation shall state the principal place of business of the firm or corporation, and in other respects shall conform substantially to the preceding form.

Amended by Chapter 86, 2000 General Session

59-2-215 - Chief executive officer of state agency to furnish lists of sold lands.

On or before January 15 of each year the chief executive officer of any agency of the state shall make and transmit to the commission certified lists of lands sold by the state for which certificates of purchase or patents have been issued during the preceding year, giving a description by divisions or subdivisions or lots and blocks, together with the names of the purchasers or patentees, and in the case of lands sold by the state upon contract the amount of the purchase price and the total amount paid or due on the preceding January 1.

Amended by Chapter 299, 1995 General Session

59-2-216 - Commission to furnish list of patented lands to county assessors.

The commission shall furnish the county assessors, annually, by February 1:

(1) a list of all patents of lands, except patents for mining locations, and all lands for which receivers’ final receipts have been issued for which patents have not been issued, not previously reported;

(2) a certified list of all lands that have been sold by the state for which certificates of purchase or patents have been issued during the preceding year, with a description, together with the names of the purchasers or patentees; and

(3) a list containing a description of the lands sold by the state during the preceding year upon contracts for purchase, together with the names and addresses of the purchasers where known, the amount of the purchase price, and the total amount paid or due on the preceding January 1.

Enacted by Chapter 4, 1987 General Session

59-2-217 - Property escaping assessment — Duties of assessing authority — Property willfully concealed — Penalties.

(1) Any escaped property may be assessed by the original assessing authority at any time as far back as five years prior to the time of discovery, in which case the assessing authority shall enter the assessments on the tax rolls and follow the procedures established under Part 13, Collection of Taxes.

Enacted by Chapter 204, 1989 General Session

County Assessment

59-2-301 - Assessment by county assessor.

The county assessor shall assess all property located within the county which is not required by law to be assessed by the commission.

Enacted by Chapter 4, 1987 General Session

59-2-301.1 - Assessment of property subject to a conservation easement — Assessment of golf course or hunting club — Assessment of common areas.

.1(1) In assessing the fair market value of property subject to a conservation easement under Title 57, Chapter 18, Land Conservation Easement Act, a county assessor shall consider factors relating to the property and neighboring property that affect the fair market value of the property being assessed, including:value that transfers to neighboring property because of the presence of a conservation easement on the property being assessed;practical and legal restrictions on the development potential of the property because of the presence of the conservation easement;the absence of neighboring property similarly subject to a conservation easement to provide a basis for comparing values between properties; andany other factor that causes the fair market value of the property to be affected because of the presence of a conservation easement.

.1(2) In assessing the fair market value of a golf course or hunting club, a county assessor shall consider factors relating to the golf course or hunting club and neighboring property that affect the fair market value of the golf course or hunting club, including:value that transfers to neighboring property because of the presence of the golf course or hunting club;practical and legal restrictions on the development potential of the golf course or hunting club; andthe history of operation of the golf course or hunting club and the likelihood that the present use will continue into the future.The valuation method a county assessor may use in determining the fair market value of a golf course or hunting club includes:the cost approach;the income capitalization approach; andthe sales comparison approach.

.1(3) Except as otherwise provided by the plat or accompanying recorded document, a county assessor shall assess a common area and facility as defined in Section 57-8-3 or a common area as defined in Section 57-8a-102 consistent with the equal ownership interests described in Subsection 10-20-809(4) or 17-79-709(4) and may not assess the common area and facility or common area in a manner that reflects a different division of interest.

.1(4) In assessing the fair market value of property that is a common area or facility under Title 57, Chapter 8, Condominium Ownership Act, or a common area under Title 57, Chapter 8a, Community Association Act, a county assessor shall consider factors relating to the property and neighboring property that affect the fair market value of the property being assessed, including:value that transfers to neighboring property because the property is a common area or facility;practical and legal restrictions on the development potential of the property because the property is a common area or facility;the absence of neighboring property similarly situated as a common area or facility to provide a basis for comparing values between properties; andany other factor that causes the fair market value of the property to be affected because the property is a common area or facility.

Amended by Chapter 15, 2025 Special Session 1

59-2-301.2 - Definitions — Assessment of property subject to a minimum parcel size — Other factors affecting fair market value.

.2(1) “Minimum parcel size” means the minimum size that a parcel of property may be divided into under a zoning ordinance adopted by a:county in accordance with Title 17, Chapter 79, Part 5, Land Use Regulations - General Processes; orcity or town in accordance with Title 10, Chapter 20, Part 5, Land Use Regulations - General Processes.

.2(2) In assessing the fair market value of a parcel of property that is subject to a minimum parcel size of one acre or more, a county assessor shall include as part of the assessment:that the parcel of property may not be subdivided into parcels of property smaller than the minimum parcel size; andany effects Subsection (2)(a) may have on the fair market value of the parcel of property.

.2(3) This section does not prohibit a county assessor from including as part of an assessment of the fair market value of a parcel of property any other factor affecting the fair market value of the parcel of property.

Amended by Chapter 15, 2025 Special Session 1

59-2-301.3 - Definitions — Assessment of real property subject to a low-income housing covenant.

.3(1) As used in this section: “Lease up period” means the period that begins the day on which residential housing located on real property subject to a low-income housing covenant is available for occupancy and ends the day on which the residential housing achieves 90% occupancy for a continuous three-month period.”Low-income housing covenant” means an agreement:between: the Utah Housing Corporation or a government entity; andan owner of real property upon which residential rental housing is located;in which the owner described in Subsection (1)(b)(i)(B) agrees to limit the amount of rent that a renter may be charged for the residential rental housing; andthat is filed with the county recorder in the county in which the real property is located.”Residential rental housing” means housing that:is used: for residential purposes; andas a primary residence; andis rental property.

.3(2) A county assessor shall, in determining the fair market value of real property subject to a low-income housing covenant:use the income capitalization approach, if the county assessor finds that the income capitalization approach is a valid indicator of the property’s fair market value;in using the income capitalization approach: calculate the property’s net operating income using the reduced rent amounts that result from the low-income housing covenant; andduring the lease up period, account for rent loss due to vacancy and lease up costs; andtake into account all other relevant factors that affect the fair market value of the property, including the information provided in accordance with Subsection (3).Subject to Subsection (2)(b)(ii), Subsection (2)(a) applies regardless of whether the property is complete or under construction.For a property under construction, when determining fair market value under this section, the county assessor shall take into account the impact of the low-income housing covenant on the fair market value of the property.

.3(3) On or before April 30 of each year, an owner of real property subject to a low-income housing covenant shall provide to the county assessor the following on a form approved by the commission:a signed statement from the property owner that the project continues to meet the requirements of the low-income housing covenant;a certified financial operating statement for the property for the prior year;rent rolls for the property for the prior year;federal and commercial financing terms and agreements for the property; andfor a property under construction, actual construction costs incurred as of the lien date.If the April 30 described in Subsection (3)(a) occurs before occupancy of the property or before the end of the lease up period, the property owner shall provide estimates of the information required by Subsections (3)(a)(ii) and (iii).On or before March 31 each year, the county assessor shall send a copy of the form described in Subsection (3)(a) to each owner of real property subject to a low-income housing covenant located in the county.

.3(4) If an owner of real property subject to a low-income housing covenant fails to meet the requirements of Subsection (3): the assessor shall:make a record of the failure to meet the requirements of Subsection (3); andmake an estimate of the fair market value of the property in accordance with Subsection (2) based on information available to the assessor; andsubject to Subsection (5), the owner shall pay a penalty equal to the greater of:$250; or5% of the tax due on the property for that year.

.3(5) Only one penalty per year may be imposed per housing project subject to a low-income housing covenant.Upon making a record of the action, and upon reasonable cause shown, an assessor may waive, reduce, or compromise the penalty imposed under Subsection (4)(b).An owner is not subject to a penalty under Subsection (4) for a year in which the county assessor failed to timely comply with Subsection (3)(c).

Amended by Chapter 267, 2022 General Session

59-2-301.4 - Definition — Assessment of property after a reduction in value — Other factors affecting fair market value — County legislative body authority to reduce value or issue a refund after a valuation reduction.

.4(1) As used in this section, “valuation reduction” means a reduction in the value of property on appeal if that reduction was made: within the three years before the January 1 of the year in which the property is being assessed; andby a:county board of equalization in a final decision;the commission in a final unappealable administrative order; ora court of competent jurisdiction in a final unappealable judgment or order.

.4(2) In assessing the fair market value of property subject to a valuation reduction, a county assessor shall consider in the assessor’s determination of fair market value: any additional information about the property that was previously unknown or unaccounted for by the assessor that is made known on appeal; andwhether the reasons for the valuation reduction continue to influence the fair market value of the property.

.4(3) This section does not prohibit a county assessor from including as part of a determination of the fair market value of property any other factor affecting the fair market value of the property.

.4(4) Subject to the other provisions of this Subsection (4), for a calendar year, a county legislative body may reduce the value of property, or issue a refund of property taxes paid, if:a county board of equalization, the commission, or a court of competent jurisdiction makes a valuation reduction with respect to the property;the property is assessed in the next calendar year at a value that is at least five times greater than the value established at the time of the valuation reduction; andthe county legislative body determines that the assessed value described in Subsection (4)(a)(ii) exceeds fair market value.A county legislative body may make a reduction or refund under Subsection (4)(a) if an owner of the property:applies to the county legislative body; andhas not filed an appeal with the county board of equalization under Section 59-2-1004 or the commission under Section 59-2-1006 with respect to the property for the calendar year in which the owner applies to the county legislative body under Subsection (4)(b)(i).A reduction described in Subsection (4)(a):may be made if the property taxes have not been paid for the calendar year for which an owner applies to the county legislative body under Subsection (4)(b)(i); andis in an amount to ensure that the property is assessed at fair market value.A refund described in Subsection (4)(a):may be made if the property taxes have been paid for the calendar year for which an owner applies to the county legislative body under Subsection (4)(b)(i); andis in an amount to ensure that the property is taxed at a uniform and equal rate on the basis of its fair market value.

Amended by Chapter 248, 2013 General Session

59-2-301.5 - Definitions — Assessment of property if threatened or endangered species is present.

.5(1) As used in this section: “Endangered” is as defined in Section 23A-1-101.”Threatened” is as defined in Section 23A-1-101.

.5(2) In assessing the fair market value of property, a county assessor shall consider as part of the determination of fair market value whether a threatened or endangered species is present on any portion of the property, including any impacts the presence of the threatened or endangered species has on: the functionality of the property;the ability to use the property; andproperty rights.

.5(3) This section does not prohibit a county assessor from including as part of a determination of the fair market value of property any other factor affecting the fair market value of the property.

Amended by Chapter 34, 2023 General Session

59-2-301.6 - Definition — Assessment of property having a diminished productive value.

.6(1) As used in this section, “diminished productive value” means that property has no, or a significantly reduced, ability to generate income as a result of:a parcel size requirement established under a land use ordinance or zoning map adopted by a:city or town in accordance with Title 10, Chapter 20, Part 5, Land Use Regulations - General Processes; ora county in accordance with Title 17, Chapter 79, Part 5, Land Use Regulations - General Processes; orone or more easements burdening the property.

.6(2) In assessing the fair market value of property, a county assessor shall consider as part of the determination of fair market value whether property has diminished productive value.

.6(3) This section does not prohibit a county assessor from including as part of a determination of the fair market value of property any other factor affecting the fair market value of the property.

Amended by Chapter 15, 2025 Special Session 1

59-2-301.7 - Definitions — Assessment of property used for radioactive or hazardous waste storage.

.7(1) As used in this section: “Hazardous waste” has the same meaning as that term is defined in Section 19-6-102.”Radioactive waste” means: low-level radioactive waste as defined in 42 U.S.C. Sec. 10101; orhigh-level radioactive waste as defined in 42 U.S.C. Sec. 10101.”Radioactive waste” does not include naturally occurring radioactive materials.

.7(2) Subject to Subsection (3), in assessing the fair market value of property, a county assessor shall consider, as part of the determination of fair market value, whether property that is not currently used for the storage of hazardous waste or radioactive waste has been used in the past for the storage of hazardous waste or radioactive waste in a manner that affects: the functionality of the property;the ability to use the property; orproperty rights.

.7(3) Subsection (2) applies to the extent a county assessor knows, or reasonably should have known, that property has been used in the past for the storage of hazardous waste or radioactive waste.

.7(4) This section does not prohibit a county assessor from including as part of a determination of the fair market value of property any other factor affecting the fair market value of the property.

Enacted by Chapter 199, 2015 General Session

59-2-301.8 - Assessment of multi-tenant residential property.

.8(1) As used in this section: “Multi-tenant residential property” means real and personal property where:the real property: is rented as 10 or more separate housing units;meets the definition of residential property; andqualifies for the residential exemption described in Section 59-2-103; andthe personal property is: located within the real property; andowned by the same person as the real property.”Multi-tenant residential property” does not include a tourist home, a hotel, a motel, or a trailer court accommodation and service that is regularly rented for fewer than 30 consecutive days.

.8(2) A county assessor may use an income approach to value multi-tenant residential properties within the county if the county assessor finds that the income approach is a valid indicator of fair market value for the multi-tenant residential property in the county.A county assessor that chooses to value a multi-tenant residential property in accordance with this section shall use the same valuation method for all multi-tenant residential properties within the county.On or before May 1, a county assessor shall notify the commission about the county’s method for valuing multi-tenant residential properties if the county assessor:chooses to value multi-tenant residential properties in accordance with this section for the current tax year; anddid not choose to value multi-tenant residential properties in accordance with this section for the previous tax year; orchose to value multi-tenant residential properties in accordance with this section for the previous tax year; andis not choosing to value multi-tenant residential properties in accordance with this section for the current tax year.

.8(3) If a county assessor chooses to use the income approach to value multi-tenant residential properties, the county assessor may relieve the owners of any obligation to file the signed statement requested by the county under Section 59-2-306 for the owners’ personal property located within the multi-tenant residential properties.On or before May 1:a county assessor that chooses to value multi-tenant residential properties in accordance with this section shall notify an owner that the owner is not required to file a signed statement if: the county requests a signed statement under Section 59-2-306;the county assessor relieves the owner of any obligation to file a signed statement in accordance with Subsection (3)(a); andthe county assessor did not relieve the owner of the signed statement obligation for the previous tax year; ora county assessor that chooses not to value multi-tenant residential properties in accordance with this section shall notify an owner of the obligation to file a signed statement if: the county requests a signed statement under Section 59-2-306; andthe county assessor relieved the owner from filing a signed statement of personal property for the previous tax year.

.8(4) For personal property for which an owner is relieved of the obligation to file a signed statement under Subsection (3): the county assessor shall assess the personal property in the same manner as real property under Part 3, County Assessment; andthe county assessor or the county treasurer shall collect the tax on the personal property in the same manner as real property under Part 13, Collection of Taxes;the county assessor is not required to list personal property separately in the assessment roll; andthe county auditor is not required to identify personal property separately on the statement to the commission required by Section 59-2-322.

Enacted by Chapter 86, 2020 General Session

59-2-301.9 - Assessment of pollution control equipment.

.9(1) As used in this section, “pollution control equipment” means property that: is assessed under Part 3, County Assessment;is used:to prevent, control, or reduce air or water pollution; andin connection with an establishment described in NAICS subsector 324110 of the 2022 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget;is purchased to satisfy a requirement of the federal or state government; anddoes not significantly:increase the facility’s output or capacity;reduce the facility’s total operating costs; orextend the useful life of any other property.

.9(2) The taxable value of pollution control equipment is calculated by applying the percent good factor against the acquisition cost of the pollution control equipment as follows:Year After AcquisitionPercent Good of Acquisition CostFirst year after acquisition80%Second year after acquisition60%Third year after acquisition40%Fourth year after acquisition20%Fifth year or any subsequent year after acquisition6%

.9(3) A taxpayer owning property assessed under this section may make an appeal relating to the value of the property in accordance with Section 59-2-1005.As part of an appeal described in this subsection, a taxpayer may request a deviation from the schedule provided in this section for a specific item of property if use of the schedule does not result in the fair market value of the property, including any relevant installation or assemblage value, at the retail level of trade and on the lien date.

.9(4) A county assessor may deviate from the schedule provided in this section when necessary to reach fair market value.When a deviation described in Subsection (4)(a) affects an entire class or type of personal property, the county assessor shall submit to the commission a written report substantiating the deviation with verifiable data.A county assessor may not use a schedule other than the schedule provided in this section without prior written consent of the commission.If a county assessor deviates from the schedule provided in this section and the taxpayer makes an appeal in accordance with Subsection (3), the county assessor has the burden of proof in the appeal, whether before a county board of equalization, the commission, or a court.

Enacted by Chapter 289, 2022 General Session

59-2-302 - Basis of property taxation for political subdivision.

The assessments made by:

(1) the county assessor, as equalized by the county board of equalization and the commission; and

(2) the commission, as apportioned to each county, city, town, school, road, or other district in their respective counties, are the only basis of property taxation for political subdivisions of the state.

Amended by Chapter 360, 1997 General Session

59-2-303 - General duties of county assessor.

(1) Before May 22 each year, the county assessor shall:ascertain the names of the owners of all property that is subject to taxation by the county;except as provided in Subsection (2), assess the property to the owner, claimant of record, or occupant in possession or control at midnight on January 1 of the taxable year; andconduct the review process described in Section 59-2-303.2.No mistake in the name or address of the owner or supposed owner of property renders the assessment invalid.

(2) If a conveyance of ownership of the real property was recorded in the office of a county recorder after January 1 but more than 14 calendar days before the day on which the county treasurer mails the tax notice, the county assessor shall assess the property to the new owner.

(3) A county assessor shall become fully acquainted with all property in the county assessor’s county, as provided in Section 59-2-301.

(4) A county assessor in a county of the third, fourth, fifth, or sixth class shall seek assistance from other county assessors or an appraiser contracted in accordance with Section 59-2-703 for the county assessor to meet the requirements of Section 59-2-303.1.

Amended by Chapter 263, 2024 General Session

59-2-303.1 - Mandatory cyclical appraisals.

.1(1) For purposes of this section:“Mass appraisal system” means a computer assisted mass appraisal system that:a county assessor uses to value real property; andincludes at least the following system features:has the ability to update all parcels of real property located within the county each year;can be programmed with specialized criteria;provides uniform and equal treatment of parcels within the same class of real property throughout the county; andannually updates all parcels of residential real property within the county using accepted valuation methodologies as determined by rule.”Property review date” means the date a county assessor completes a detailed review of the property characteristics of a parcel of real property in accordance with Subsection (3)(a).

.1(2) The county assessor shall annually update property values of property as provided in Section 59-2-301 based on a systematic review of current market data.The county assessor shall conduct the annual update described in Subsection (2)(a) by using a mass appraisal system.The county assessor and the commission shall jointly certify that the county’s mass appraisal system meets the requirements:described in Subsection (1)(b); andof the commission.

.1(3) In addition to the requirements in Subsection (2), the county assessor shall complete a detailed review of property characteristics for each property at least once every five years.The county assessor shall maintain on the county’s mass appraisal system, a record of the last property review date for each parcel of real property located within the county assessor’s county.The county assessor shall maintain on the county’s mass appraisal system a parcel’s property tax class or category that is used for the purpose of property tax assessment on the annual assessment date.The classifications or categories of real property under Subsection (3)(c)(i) shall include, at minimum:primary residential;commercial;vacant land;secondary residential; andnon-taxable.The classifications or categories of real property used by the county assessor, and the classification or category applied to a specific parcel, is public information.

.1(4) The county assessor shall prepare a five-year plan to comply with the requirements of Subsections (2) and (3).The plan shall be available in the county assessor’s office for review by the public upon request.The plan shall be annually reviewed and revised as necessary.

.1(5) A county assessor shall create, maintain, and regularly update a database containing the following information that the county assessor may use to enhance the county’s ability to accurately appraise and assess property on an annual basis:fee and other appraisals;property characteristics and features;property surveys;sales data; andany other data or information on sales, studies, transfers, changes to property, or property characteristics.A county assessor may provide access to the information in the database to another county assessor that requests assistance in accordance with Section 59-2-303.

Amended by Chapter 337, 2025 General Session

59-2-303.2 - Automatic review of assessed value of review property.

.2(1) As used in this section: “Final assessed value” means:for a review property for which the taxpayer did not appeal the valuation or equalization in accordance with Section 59-2-1004, the assessed value as stated on the valuation notice described in Section 59-2-919.1;for a review property for which the taxpayer appealed the valuation or equalization in accordance with Section 59-2-1004, the assessed value given to the review property by the county board of equalization, including an assessed value based on a stipulation of the parties;for real property for which the taxpayer or a county assessor appealed the valuation or equalization to the commission in accordance with Section 59-2-1006, the value given to the real property by: the commission, if the commission has issued a decision in the appeal or the parties have entered a stipulation; ora county board of equalization, if the commission has not yet issued a decision in the appeal and the parties have not entered a stipulation; orfor real property for which the taxpayer or a county assessor sought judicial review of the valuation or equalization in accordance with Section 59-1-602 or Title 63G, Chapter 4, Part 4, Judicial Review, the value given the real property by the commission.”Median property value change” means the midpoint of the property value changes for all real property that is:of the same class of real property as the review property; andlocated within the same county and within the same market area as the review property.”Property value change” means the percentage change in the fair market value of real property on or after January 1 of the previous year and before January 1 of the current year.”Qualifying change” means one of the following changes to real property that occurs on or after January 1 of the previous taxable year and before January 1 of the current taxable year:a physical improvement if, solely as a result of the physical improvement, the fair market value of the physical improvement equals or exceeds the greater of 10% of fair market value of the real property or $20, 000; a zo nin g c han g e, i f t h e f ai r ma r k e t v a l u eo f t h ere a lp ro p er t y in cre a sesso l e l y a s a res u lt o f t h ezo nin g c han g e; or a c han g e in t h e l e g a l d escr i pt i o n o f t h ere a lp ro p er t y, i f t h e f ai r ma r k e t v a l u eo f t h ere a lp ro p er t y in cre a sesso l e l y a s a res u lt o f t h ec han g e in t h e l e g a l d escr i pt i o n o f t h ere a lp ro p er t y ." R e v i e wp ro p er t y " m e an sre a lp ro p er t y l oc a t e d in t h eco u n t y : t ha t o n or a f t er J an u a ry 1 o f t h e p re v i o u sye a r an d b e f ore J an u a ry 1 o f t h ec u rre n t ye a r ha s n o t ha d a q u a l i f y in g c han g e; an df or w hi c h t h eco u n t y a ssessor d i d n o t co n d u c t a d e t ai l e d re v i e w o f p ro p er t yc ha r a c t er i s t i cs d u r in g t h ec u rre n tt a x ab l eye a r ." T h res h o l d in cre a se " m e an s anin cre a se ina re v i e wp ro p er t y^{'} s a ssesse d v a l u e f or t h ec u rre n tt a x ab l eye a rco m p a re d t o t h e f ina l a ssesse d v a l u eo f t h ere v i e wp ro p er t y f or t h e p re v i o u s t a x ab l eye a r t ha t i s : t h e m e d ian p ro p er t y v a l u ec han g e pl u s 15$ 10,000.

.2(2) Before completing and delivering the assessment book to the county auditor in accordance with Section 59-2-311, the county assessor shall review the assessment of a review property for which the assessed value for the current taxable year is equal to or exceeds the threshold increase.The county assessor shall retain a record of the properties for which the county assessor conducts a review in accordance with this section and the results of that review.

.2(3) If the county assessor determines that the assessed value of the review property reflects the review property’s fair market value, the county assessor may not adjust the review property’s assessed value.If the county assessor determines that the assessed value of the review property does not reflect the review property’s fair market value, the county assessor shall adjust the assessed value of the review property to reflect the fair market value.

.2(4) The review process described in this section does not supersede or otherwise affect a taxpayer’s right to appeal or to seek judicial review of the valuation or equalization of a review property in accordance with: this part;Title 59, Chapter 1, Part 6, Judicial Review; orTitle 63G, Chapter 4, Part 4, Judicial Review.

Amended by Chapter 377, 2021 General Session

59-2-303.3 - Automatic review for property with 150% or more valuation increase.

.3(1) As used in this section, “qualifying increase” means a valuation increase that is equal to or more than 150% higher than the previous year’s valuation for property that:is county assessed; andon or after January 1 of the previous year and before January 1 of the current year, has not had:a physical improvement if the fair market value of the physical improvement increases enough to result in the valuation increase solely as a result of the physical improvement;a zoning change if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the zoning change; ora change in the legal description of the real property, if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the change in the legal description of the real property.

.3(2) For the calendar year beginning on January 1, 2023, the county assessor shall review the assessment of the property with a qualifying increase on or before May 31, 2024.For a calendar year beginning on or after January 1, 2024, the county assessor shall review the assessment of a property with a qualifying increase before delivery of the assessment book to the county auditor in accordance with Section 59-2-311.The county assessor shall retain a record of the properties for which the county assessor conducts a review in accordance with this Subsection (2) and the results of that review.

.3(3) When the county assessor conducts the review described in Subsection (2):if the county assessor determines that the assessed value of the property reflects the property’s fair market value, the county assessor may not adjust the property’s assessed value; orif the county assessor determines that the assessed value of the property does not reflect the review property’s fair market value, the county assessor shall adjust the assessed value of the review property to reflect the fair market value.If a county assessor makes an adjustment under Subsection (3)(a) for the calendar year beginning on January 1, 2023, the county legislative body shall authorize a refund of the property tax that is overpaid as a result of the adjustment.If a county assessor makes an adjustment under Subsection (3)(a) for the calendar year beginning on January 1, 2024, the county assessor shall list the adjusted value set in accordance with this section as the original assessed value on the valuation notice sent in accordance with Section 59-2-919.1.

.3(4) Upon completing the review described in Subsection (2), the county assessor shall report to the commission:the number of properties that:required a review in accordance with Subsection (2); andthe county reduced the value as a result of the review; andthe parcel number of any property:that required a review in accordance with Subsection (2);that has an increase in value of $50, 000 or m ore; an df or w hi c h t h eco u n t y a ssessor d i d n o t re d u ce t h e v a l u e . A co u n t y t ha t ha s an y p ro p er t ys u bj ec tt o a re v i e w ina ccor d an ce w i t h t hi ssec t i o n f or tw oco n sec u t i v eye a rss ha ll re p or tt o t h e R e v e n u e an d T a x a t i o n I n t er im C o mmi tt ee : a tt h es am e m ee t in g or am ee t in g a f t er t h e m ee t in g d u r in g w hi c h t h eco mmi ss i o nmak es t h ere p or t d escr ib e d in S ec t i o n [[T i tl e - 59/59 - C h 5 9_{2} ∣59 - 2 - 1008]]; in t h es am eye a r a s t h eco mmi ss i o n re p or t; an d o n t h e n u mb ero f p ro p er t i es w i t ha q u a l i f y in g in cre a se an d t h ere a so n s f or t h e q u a l i f y in g in cre a ses . T h ere q u i re m e n tt ore p or t a ppl i es i f t h eco u n t y ha s a p ro p er t y t ha t i ss u bj ec tt ore v i e w u n d er t hi ssec t i o nin e a c h o f tw oco n sec u t i v eye a rsre g a r d l esso f w h e t h er t h e p ro p er t y t ha t i ss u bj ec tt ore v i e w i s t h es am e p ro p er t y f ore a c h ye a r . T h ere q u i re m e n tt ore p or t d oes n o t a ppl y i f t h e q u a l i f y in g in cre a se i s l ess t han$ 50,000.

.3(5) The review process described in this section does not supersede or otherwise affect a taxpayer’s right to appeal or to seek judicial review of the valuation or equalization of a review property in accordance with:Part 10, Equalization;Chapter 1, Part 6, Judicial Review; orTitle 63G, Chapter 4, Part 4, Judicial Review.

Enacted by Chapter 263, 2024 General Session

59-2-305 - Listing property in taxing entities.

The county assessor shall list all property in each taxing entity in the county by identifier and fair market value. The commission may prescribe procedures and formats, after consultation with affected state agencies and county assessors, which will provide reasonable uniformity and reduced costs in listing property.

Amended by Chapter 3, 1988 General Session

59-2-305.5 - Boundary actions not effective for purposes of assessment until required documents are recorded.

.5(1) As used in this section:“Affected area” means:in the case of the creation or incorporation of a local entity, the area within the newly created local entity’s boundary;in the case of an annexation of an area into an existing local entity, the annexed area;in the case of an adjustment of a boundary between local entities, the area that before the boundary adjustment was in the boundary of one local entity but becomes, because of the boundary adjustment, included within the boundary of another local entity;in the case of the withdrawal or disconnection of an area from a local entity, the area that is withdrawn or disconnected;in the case of the consolidation of multiple local entities, the area within the boundary of the consolidated local entity;in the case of the division of a local entity into multiple local entities, the area within the boundary of each new local entity created by the division; andin the case of the dissolution of a local entity, the area that used to be within the former boundary of the dissolved local entity.”Applicable certificate” has the same meaning as defined in Section 67-1a-6.5.”Boundary action” has the same meaning as defined in Section 17-73-101.”Effective date” means the effective date, under applicable statute, of the boundary action that is the subject of an applicable certificate.”Local entity” has the same meaning as defined in Section 67-1a-6.5.”Required documents” means the documents relating to a boundary action that are required under applicable statute to be submitted to the county recorder for recording following the lieutenant governor’s issuance of an applicable certificate.

.5(2) Notwithstanding the effective date, a boundary action is not effective for purposes of assessing under this part the property located within the affected area until the required documents are recorded in the office of the recorder of each county in which the affected area is located.

Amended by Chapter 17, 2025 Special Session 1

59-2-306 - Statements by taxpayers — Power of assessors respecting statements — Reporting information to other counties.

(1) Except as provided in Subsection (1)(c), the county assessor may request a signed statement from any person setting forth all the real and personal property assessable by the assessor that the person owns, possesses, manages, or has under the person’s control at 12 noon on January 1.A request under Subsection (1)(a) shall include a notice of the procedure under Section 59-2-1005 for appealing the value of the personal property.A telecommunications service provider shall file a signed statement setting forth the telecommunications service provider’spersonal property in accordance with Section 59-2-306.5.A telecommunications service provider shall claim an exemption for personal property in accordance with Section 59-2-1115.

(2) Except as provided in Subsection (2)(b) or (c), a person shall file a signed statement described in Subsection (1) on or before May 15 of the year the county assessor requests the statement described in Subsection (1).For a county of the first class, a person shall file the signed statement described in Subsection (1) on or before the later of:60 days after the day on which the county assessor requests the statement; orMay 15 of the year the county assessor requests the statement described in Subsection (1) if, by resolution, the county legislative body of that county adopts the deadline described in Subsection (2)(a).If a county assessor requests a signed statement described in Subsection (1) on or after March 16, the person shall file the signed statement within 60 days after the day on which the county assessor requests the signed statement.

(3) The signed statement shall include the following:all property belonging to, claimed by, or in the possession, control, or management of the person, any firm of which the person is a member, or any corporation of which the person is president, secretary, cashier, or managing agent;the county in which the property is located or in which the property is taxable; and, if taxable in the county in which the signed statement was made, also the city, town, school district, road district, or other taxing district in which the property is located or taxable;all lands in parcels or subdivisions not exceeding 640 acres each, the sections and fractional sections of all tracts of land containing more than 640 acres that have been sectionized by the United States government, and the improvements on those lands; andfor a person who owns taxable tangible personal property as defined in Section 59-2-1115, the person’s NAICS code, as classified under the current North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget.

(4) Every county assessor may subpoena and examine any person in any county in relation to any signed statement but may not require that person to appear in any county other than the county in which the subpoena is served.

(5) Except as provided in Subsection (5)(b), if the signed statement discloses property in any other county, the county assessor shall file the signed statement and send a copy to the county assessor of each county in which the property is located.If the signed statement discloses personal property of a telecommunications service provider, the county assessor shall notify the telecommunications service provider of the requirement to file a signed statement in accordance with Section 59-2-306.5.

Amended by Chapter 315, 2024 General Session

59-2-306.5 - Valuation of personal property of telecommunications service provider — Reporting information to counties.

.5(1) As used in this section, “Multicounty Appraisal Trust” means the same as that term is defined in Section 59-2-1601.

.5(2) A telecommunications service provider shall provide to the Multicounty Appraisal Trust a signed statement setting forth all of the personal property that the telecommunications service provider owns, possesses, manages, or has under the telecommunications service provider’s control in the state.

.5(3) The signed statement:may be requested by the Multicounty Appraisal Trust:each year; andif requested, on or before January 31;shall itemize each item of personal property that the telecommunications service provider owns, possesses, manages, or has under the telecommunications service provider’s control:by county and by tax area; andfor the tax year that began on January 1; andshall be submitted:annually on or before March 31; andelectronically in a form approved by the commission.

.5(4) Except where an estimate is made in accordance with Subsection 59-Ch59_2|59-2-307](b)(i)(C), the Multicounty Appraisal Trust shall value each item of personal property of a telecommunications service provider according to the personal property valuation guides and schedules established by the commission.Between March 31 and May 31 of each year:the Multicounty Appraisal Trust may communicate with a telecommunications service provider to address any inconsistency or error in the filed signed statement; andthe telecommunications service provider may file an amended signed statement with the Multicounty Appraisal Trust regarding the items agreed to by the Multicounty Appraisal Trust and the telecommunications service provider.The communication described in this Subsection (4)(b) is in addition to the audit authority provided by this chapter.On or before May 31 of each year, the Multicounty Appraisal Trust shall:forward to each county information about the total value of personal property of each telecommunications service provider within the county, by tax area, including a listing of personal property that is exempt; andissue a tax notice to each telecommunications service provider listing the tax due to each county, by tax area.On or before June 30 of each year, a telecommunications service provider shall pay to the county the tax due on the tax notice.A telecommunications service provider may appeal the valuation of personal property to the county on or before the later of:July 30 of the year the Multicounty Appraisal Trust requests a statement described in Subsection (3)(a); or60 days after mailing of a tax notice.

.5(5) The Multicounty Appraisal Trust shall forward to each county information about the total value of personal property of each telecommunications service provider within the county.

.5(6) If a signed statement filed in accordance with this section discloses real property, the Multicounty Appraisal Trust shall send a copy of the signed statement to the county in which the property is located.

Amended by Chapter 315, 2024 General Session

59-2-307 - Refusal by taxpayer to file signed statement — Estimation of value — Penalty.

(1) Each person that fails to file the signed statement required by Section 59-2-306 or Section 59-2-306.5, fails to file the signed statement with respect to name and place of residence, or fails to appear and testify when requested by the assessor, shall pay a penalty equal to 10% of the estimated tax due, but not less than $25 for each failure to file a signed and completed statement.The Multicounty Appraisal Trust shall notify the county assessor of a telecommunications service provider’s failure to file the signed statement.The assessor shall collect each penalty under Subsection (1)(a) in the manner provided by Sections 59-2-1302 and 59-2-1303, except as otherwise provided for in this section, or by a judicial proceeding brought in the name of the assessor.The assessor shall pay all money recovered under this section into the county treasury.

(2) Upon a showing of reasonable cause, a county may waive or reduce a penalty imposed under Subsection (1)(a).Except as provided in Subsection (2)(b)(ii), a county assessor may impose a penalty under Subsection (1)(a) on or after May 16 of the year the county assessor requests the statement described in Section 59-2-306 or is due under Section 59-2-306.5.A county assessor may not impose a penalty under Subsection (1)(a) until 30 days after the postmark date of mailing of a subsequent notice if the signed statement described in Section 59-2-306 is requested: on or after March 16; orby a county assessor of a county of the first class.

(3) If an owner neglects or refuses to file a signed statement requested by an assessor as required under Section 59-2-306:the assessor shall: make a record of the failure to file; andmake an estimate of the value of the property of the owner based on known facts and circumstances; andthe assessor of a county of the first class: shall make a subsequent request by mail for the signed statement, informing the owner of the consequences of not filing a signed statement; andmay impose a fee for the actual and necessary expenses of the mailing under Subsection (3)(a)(ii)(A).If a telecommunications service provider neglects or refuses to file a signed statement in accordance with Section 59-2-306.5, the Multicounty Appraisal Trust shall make: a record of the failure to file;a request by mail for the signed statement, informing the telecommunications service provider of the consequences of not filing a signed statement; andan estimate of the value of the personal property of the telecommunications service provider based on known facts and circumstances.The Multicounty Appraisal Trust may impose a fee for the actual and necessary expenses of the mailing under Subsection (3)(b)(i)(B).A county board of equalization or the commission may not reduce the value fixed by the assessor in accordance with Subsection (3)(a)(i) or the Multicounty Appraisal Trust in accordance with Subsection (3)(b)(i).

Amended by Chapter 239, 2022 General Session

59-2-308 - Assessment in name of representative — Assessment of property of decedents — Assessment of property in litigation — Assessment of personal property valued by Multicounty Appraisal Trust.

(1) If a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, a county shall: add the representative designation to the name; andenter the assessment separately from the individual assessment.

(2) A county may assess the undistributed or unpartitioned property of a deceased individual to an heir, guardian, executor, or administrator, and the payment of taxes binds all the parties in interest.

(3) Property in litigation, which is in the possession of a court or receiver, shall be assessed to the court clerk or receiver, and the taxes shall be paid under the direction of the court.

(4) A county shall add the valuation the Multicounty Appraisal Trust gives to personal property of a telecommunications service provider to the valuation of any real property of the telecommunications service provider within the county before making an assessment in accordance with this part.

Amended by Chapter 239, 2022 General Session

59-2-309 - Property escaping assessment — Duties of assessing authority — Property willfully concealed — Penalties.

(1) Any escaped property may be assessed by the original assessing authority at any time as far back as five years prior to the time of discovery, in which case the assessor shall enter the assessments on the tax rolls and follow the procedures established under Part 13, Collection of Taxes.

(2) Any property found to be willfully concealed, removed, transferred, or misrepresented by its owner or agent in order to evade taxation is subject to a penalty equal to the tax on its value, and neither the penalty nor assessment may be reduced or waived by the assessor, county, county Board of Equalization, or the commission, except pursuant to a procedure for the review and approval of waivers adopted by county ordinance, or by administrative rule adopted in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.

Amended by Chapter 382, 2008 General Session

59-2-310 - Assessment in name of claimant as well as owner.

Real property described on the assessment book need not be described a second time, but any person claiming the real property and a desire to be assessed for the land may have the person’s name inserted with that of the person to whom the real property is assessed.

Enacted by Chapter 4, 1987 General Session

59-2-311 - Completion and delivery of assessment book — Signed statement required — Contents of signed statement — Adjustment of assessment in assessment book — Delivery of preliminary assessment book to commission.

(1) Before May 22 each year, the county assessor shall complete and deliver the assessment book to the county auditor.

(2) The county assessor shall subscribe and sign a statement in the assessment book substantially as follows:I, ____, the assessor of ____ County, do swear that before May 22, _______(year), I made diligent inquiry and examination, and either personally or by deputy, established the value of all of the property within the county subject to assessment by me; that the property has been assessed on the assessment book equally and uniformly according to the best of my judgment, information, and belief at its fair market value; that I have faithfully complied with all the duties imposed on the assessor under the revenue laws including the requirements of Section 59-2-303.1; and that I have not imposed any unjust or double assessments through malice or ill will or otherwise, or allowed anyone to escape a just and equal assessment through favor or reward, or otherwise.

(3) Before completing and delivering the assessment book under Subsection (1), the county assessor shall adjust the assessment of property in the assessment book to reflect an adjustment in the taxable value of any property if the adjustment in taxable value is made:by the county board of equalization in accordance with Section 59-2-1004.5 on or before May 15; orby the county assessor in accordance with Section 59-2-303.2.

(4) Before completing and delivering the assessment book under Subsection (1), the county assessor shall deliver a preliminary assessment book to the commission on or before May 15 of each year for review by the commission.The commission shall annually:review the preliminary assessment book for each county delivered under Subsection (4)(a); andtrack the assessments for each county.

Amended by Chapter 337, 2025 General Session

59-2-313 - Assessor to furnish information to commission.

The county assessor shall furnish to the commission, promptly upon demand, any information it may require as to the several kinds of personal and real property, and the taxable value of those properties, which are located in the county.

Amended by Chapter 3, 1988 General Session

59-2-313.1 - County assessor duties to provide assessment data — Commission review — Subscription to market data service.

.1(1) As used in this section, “assessment data” means: the information described in Subsection 59-2-303.1(6) contained in a county’s database used in mass appraisal; andany other assessment information the commission requires.

.1(2) A county assessor shall provide assessment data to the commission: annually on or before March 31;no later than 15 days after the date the county assessor provides the assessment book to the county auditor under Section 59-2-311;no later than 15 days after the date the county auditor provides the assessment roll to the county treasurer under Section 59-2-326; orat any other time requested by the commission.

.1(3) The commission may: review a county’s annual update of property values the county is required to perform under Section 59-2-303.1;review a county’s detailed review of property characteristics the county is required to perform under Section 59-2-303.1; andprovide findings and recommendations to the county.

.1(4) The commission may subscribe to a market data service to assist: the commission in performing a review described in Subsection (3); andcounties in meeting the requirements of Section 59-2-303.1.

Enacted by Chapter 470, 2023 General Session

59-2-314 - Penalty for failure to complete assessment book.

Any assessor who fails to complete and deliver the assessment book to the county auditor within the time prescribed by law, or who fails to transmit the information required under Section 59-2-313 to the commission, shall pay a civil penalty of $1,000 to the county, or the county legislative body may deduct the civil penalty from the assessor’s salary.

Amended by Chapter 76, 2025 General Session

59-2-315 - Crime insurance — Liability for willful failure or neglect of duty — Judgment.

(1) The assessor shall obtain crime insurance in relation to the duties of the assessor, in an amount set by the county legislative body.

(2) The county attorney shall, upon showing of proper evidence and upon written demand by the commission or the county legislative body, commence and prosecute to judgment an action against the assessor for willful failure or neglect in assessing property.

(3) If, during the trial of the action against the assessor, the value of the unassessed or underassessed property is determined, the assessor is liable for the difference between the amount of taxes collected and the amount of taxes which should have been collected pursuant to law.

Amended by Chapter 76, 2025 General Session

59-2-320 - Total property valuation.

The county auditor shall add the valuations, and enter the total valuation of each kind of property, and the total valuation of all property, on the assessment book. In the appropriate column the total acreage of the county shall be shown.

Renumbered and Amended by Chapter 4, 1987 General Session

59-2-321 - Extension of taxes on assessment book.

(1) The property taxes of each city, town, school, and special taxing district shall be extended on the assessment book by the county auditor at the rate certified by the governing body of the city, town, school, and special taxing district at the time the state and county taxes are extended.

(2) The whole tax shall be carried into a column of aggregates, and shall be collected by the county treasurer at the time and in the manner provided by law for collecting state and county taxes.

Amended by Chapter 271, 1995 General Session

59-2-322 - Transmittal of statement to commission.

(1) The county auditor shall, before June 8 of each year, prepare from the assessment book of that year a statement showing in separate columns: the total value of all property;the value of real estate, including patented mining claims, stated separately;the value of the improvements;the value of personal property exclusive of money; andthe number of acres of land and the number of patented mining claims, stated separately.

(2) As soon as the statement is prepared the county auditor shall transmit the statement to the commission.

Amended by Chapter 86, 2000 General Session

59-2-323 - Changes ordered by commission.

(1) The commission shall, before June 17 or within 10 days after the county auditors of the state have filed their report with the commission as provided for under Section 59-2-322, each year transmit to the county auditor a statement of the changes made by it in the assessment book of the county, as provided under Section 59-1-210.

(2) As soon as the county auditor receives from the commission a statement of the changes made by it in the assessment book of the county, or of any assessment contained therein, the auditor shall make the corresponding changes in the assessment book, by entering the same in a column provided with the proper heading in the assessment book, counting any fractional sum when more than 50 cents as one dollar and omitting it when less than 50 cents, so that the value of any separate assessment shall contain no fractions of a dollar; but shall in all cases disregard any action of the county board of equalization or commission which is prohibited by law.

Amended by Chapter 148, 1987 General Session

59-2-324 - Entering corrected sum of taxes in assessment book.

The county auditor shall then compute, and enter in a separate money column in the assessment book, the aggregate sum in dollars and cents to be paid as taxes on the property enumerated in the book. Taxes levied only on a certain kind or class of property for a special purpose, other than for state, county, city, town, and school purposes, etc., shall be separately set out, and shall foot up the column showing the total amount of the taxes, and the column of total value of property in the county, as corrected by the commission.

Renumbered and Amended by Chapter 4, 1987 General Session

59-2-325 - Statement transmitted to commission.

(1) The county auditor shall, before November 1 of each year: prepare from the assessment rolls of that year a statement showing:the amount and value of all property in the county, as classified by the county assessment rolls, and the value of each class;the total amount of taxes remitted by the county board of equalization;the state’s share of the taxes remitted;the county’s share of the taxes remitted;the rate of county taxes; andany other information requested by the commission; andprovide a copy of the statement to the commission.

(2) The county auditor shall prepare the statement in the manner prescribed by the commission.

Amended by Chapter 29, 2022 General Session

59-2-326 - Assessment roll delivered to county treasurer.

Before November 1, the county auditor must deliver the corrected assessment roll to the county treasurer, together with a signed statement subscribed by the county auditor in a form substantially as follows: I, ____ county auditor of the county of ____, do swear that I received the accompanying assessment roll of the taxable property of the county from the assessor, and that I have corrected it and made it conform to the requirements of the county board of equalization and commission, that I have reckoned the respective sums due as taxes and have added up the columns of valuations, taxes, and acreage as required by law.

Amended by Chapter 302, 2025 General Session

59-2-327 - Assessment roll — Taxes charged to county treasurer.

(1) The county auditor shall deliver the assessment roll, with the taxes extended, all orders of the county board of equalization and commission posted, and all relief granted, prior to the time prescribed in Section 59-2-1317 for providing the original tax notice, to the county treasurer, together with a report of the accumulated total, which shall be considered to be a preliminary taxes charged amount.

(2) After delivering the corrected assessment roll to the county treasurer, under Section 59-2-326, the county auditor shall charge the treasurer with the full amount of taxes levied, except the taxes of rail car companies and state-assessed commercial vehicles, in an account established for the purpose.

(3) The county auditor shall either report the final taxes charged or report the adjustments in taxable value and tax amounts from the preliminary taxes charged amount to the county treasurer for use in settling with all taxing entities under Section 59-2-1365.

Amended by Chapter 279, 2014 General Session

59-2-328 - Duty of auditor upon termination of treasurer’s term of office.

If the assessment book or the delinquent tax list is transferred from one treasurer to another, the county auditor shall credit the one and charge the other with the amount of taxes then outstanding.

Renumbered and Amended by Chapter 4, 1987 General Session

59-2-329 - Verification of auditor’s statements.

The county auditor shall verify all statements made by the auditor under the provisions of this title and attach a signed statement of verification.

Amended by Chapter 86, 2000 General Session

59-2-331 - Corrective action by commission.

(1) As used in this section:“County officer” means a county assessor, a member of a county board of equalization, or any other individual who holds a county office.”Multicounty assessing and collecting levy” means the same as that term is defined in Section 59-2-1601.

(2) The commission shall take corrective action if the commission determines that a county officer has materially failed to perform a duty under this chapter relating to the assessment of property.

(3) Corrective action under Subsection (2) may include one or more of the following actions:notifying a county officer in writing of the performance issue;ordering factoring pursuant to Section 59-2-704;subject to Subsection (4):recommending the removal of a county officer; orfiling a petition for a court order requiring a county officer to take action;reporting suspected misconduct or malfeasance of a county officer to law enforcement agencies, as appropriate; andtaking any other action the commission determines is appropriate to ensure that:all assessments of property are uniform and equal, according to fair market value; andthe tax burden is distributed without favor or discrimination.

(4) Before taking a corrective action described in Subsection (3)(c) against a county officer, the commission shall publish notice of the commission’s intent to take the corrective action on:the commission’s public website; andthe Utah Public Notice Website created in Section 63A-16-601.After taking a corrective action described in Subsection (3)(c) against a county officer, the commission shall provide written notice of the corrective action to:the county officer subject to the corrective action;the county legislative body of the county for which the county officer described in Subsection (4)(b)(i) holds office;the state auditor;the president of the Senate; andthe speaker of the House of Representatives.

(5) If the commission determines that a county officer has materially failed to perform a duty under this chapter relating to the assessment of property for a period of one year or longer, the commission shall:assist the county officer in performing the duty required by this chapter; andcharge the county the full amount of the commission’s costs in providing assistance under this Subsection (5).

Enacted by Chapter 337, 2025 General Session

Assessment of Transitory Personal Property and Interstate Carriers

59-2-401 - Assessment of transitory personal property.

If any taxable personal property is brought into a county from another county of this state at any time after January 1, and the property has not been assessed for that year, it shall be listed and assessed the same as if it had been in the county at the time of the regular assessment. The county assessor shall enter the assessment on the tax rolls in the hands of the county treasurer or elsewhere, and if made after the assessment book has been delivered to the county treasurer, the assessment shall be reported by the assessor to the county auditor, and the auditor shall charge the assessor with the taxes on the property. The assessor shall notify the person assessed and immediately proceed to secure or collect the taxes as provided under Part 13, Collection of Taxes .

Enacted by Chapter 4, 1987 General Session

59-2-402 - Proportional assessment of transitory personal property brought from outside state — Exemptions — Reporting requirements — Penalty for failure to file report — Claims for rebates and adjustments.

(1) If any taxable transitory personal property, other than property exempted under Subsection (2), is brought into the state at any time after the assessment date, a proportional assessment shall be made in accordance with rules adopted by the commission based upon the length of time that the property is in the state, but in no event may the minimum assessment be less than 25% of the full year’s assessment.

(2) The following property is exempt from proportional assessment under Subsection (1) for the year in which the license fee or tax is paid: property acquired during the calendar year;registered motor vehicles with a gross laden weight of 27,000 pounds or less;vehicles that are registered and licensed in another state;property subject to the provisions of Subsection 59-2-405(4);state-assessed commercial vehicles; anda motor home that is:brought into the state for the sole purpose of selling the motor home to a licensed dealer; andpurchased for resale by a person licensed as a dealer under Section 41-3-201.

(3) If any taxable transitory personal property is brought into the state at any time during the year, the owner of the property, or the owner’s agent, shall immediately secure a personal property report form from the assessor, complete it in all pertinent respects, sign it, and file it with the assessor of the county in which the property is located.

(4) If the owner of the taxable transitory personal property, or the owner’s agent, fails to secure, complete, and file a personal property report form with the county assessor, the assessor shall estimate the value of the property in accordance with Section 59-2-307. Any failure on the part of the owner or agent to report as required by this subsection subjects the property owner to a penalty of 50% of the amount of tax finally determined to be due.

(5) An owner of taxable transitory personal property, except motor vehicles with a gross laden weight of 27,000 pounds or less, who has paid taxes on the personal property and who removes the property from the state prior to December, is entitled to a rebate of a proportionate share of the taxes paid as determined by the commission. If a claim for rebate or adjustments is filed with the county auditor by December 10, the auditor shall immediately submit the claim with a recommendation to the county executive for its approval or denial. If the claim is not approved prior to the end of the calendar year, or within 30 days after its submission, or if the claim is submitted after December 10, it shall be considered denied, and the owners of the property may file an action in the district court for a refund or an adjustment.

Amended by Chapter 210, 2007 General Session

59-2-403 - Assessment of interstate state-assessed commercial vehicles — Apportionment.

When assessing state-assessed commercial vehicles covering interstate routes, the commission shall apportion the assessment for the rolling stock used in interstate commerce at the same percentage ratio that has been filed with the Motor Vehicle Division of the commission for determining the proration of registration fees.

Amended by Chapter 360, 1997 General Session

59-2-405 - Uniform fee on tangible personal property required to be registered with the state — Distribution of revenues — Appeals.

(1) The property described in Subsection (2), except Subsection (2)(b)(ii), is exempt from ad valorem property taxes pursuant to Utah Constitution, Article XIII, Section 2, Subsection (6).

(2) Except as provided in Subsection (2)(b), there is levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax on:motor vehicles required to be registered with the state that have a gross vehicle weight rating of 14,001 pounds or more;motorcycles as defined in Section 41-1a-102 that are required to be registered with the state;watercraft required to be registered with the state;recreational vehicles required to be registered with the state; andall other tangible personal property required to be registered with the state before it is used on a public highway, on a public waterway, on public land, or in the air.The following tangible personal property is exempt from the statewide uniform fee imposed by this section:aircraft;state-assessed commercial vehicles;tangible personal property subject to a uniform fee imposed by:Section 59-2-405.1;Section 59-2-405.2; orSection 59-2-405.3; andpersonal property that is exempt from state or county ad valorem property taxes under the laws of this state or of the federal government.

(3) Except as provided in Subsection (3)(b), the uniform fee is 1.5% of the fair market value of the personal property, as established by the commission.An owner of a trailer registered under Subsection 41-1a-228(1)(b) may elect to pay a one-time uniform fee in lieu of the ad valorem tax, which is $150.

(4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought into the state and is required to be registered in Utah shall, as a condition of registration, be subject to the uniform fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year.

(5) The revenues collected in each county from the uniform fee shall be distributed by the county to each taxing entity in which the property described in Subsection (2) is located in the same proportion in which revenue collected from ad valorem real property tax is distributed.Each taxing entity shall distribute the revenues received under Subsection (5)(a) in the same proportion in which revenue collected from ad valorem real property tax is distributed.

(6) An appeal relating to the uniform fee imposed on the tangible personal property described in Subsection (2) shall be filed pursuant to Section 59-2-1005.

Amended by Chapter 215, 2025 General Session

59-2-405.1 - Uniform fee on certain vehicles with a gross vehicle weight rating of 14,000 pounds or less — Distribution of revenues — Appeals.

.1(1) The property described in Subsection (2) is exempt from ad valorem property taxes pursuant to Utah Constitution Article XIII, Section 2, Subsection (6).

.1(2) Except as provided in Subsection (2)(b), there is levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax on:motor vehicles as defined in Section 41-1a-102 that:are required to be registered with the state; andhave a gross vehicle weight rating of 14,000 pounds or less; andstate-assessed commercial vehicles required to be registered with the state that have a gross vehicle weight rating of 14,000 pounds or less.The following tangible personal property is exempt from the statewide uniform fee imposed by this section:aircraft;tangible personal property subject to a uniform fee imposed by:Section 59-2-405;Section 59-2-405.2; orSection 59-2-405.3; andtangible personal property that is exempt from state or county ad valorem property taxes under the laws of this state or of the federal government.

.1(3) Except as provided in Subsections (3)(b) and (c), beginning on January 1, 1999, the uniform fee for purposes of this section is as follows:Age of VehicleUniform Fee12 or more years $109 or m oreye a rs b u tl ess t han 12 ye a rs$ 506 or more years but less than 9 years $803 or m oreye a rs b u tl ess t han 6 ye a rs$ 110Less than 3 years $150 F orre g i s t r a t i o n s u n d er S ec t i o n [[T i tl e - 41/41 - C h 4 1_{1} a ∣41 - 1 a - 215.5]], t h e u ni f or m f ee f or p u r p oseso f t hi ssec t i o ni s a s f o ll o w s : A g eo f V e hi c l e U ni f or m F ee 12 or m oreye a rs$ 7.759 or more years but less than 12 years $38.506 or m oreye a rs b u tl ess t han 9 ye a rs$ 61.503 or more years but less than 6 years $84.75 L ess t han 3 ye a rs$ 115.50Notwithstanding Subsections (3)(a) and (b), beginning on September 1, 2001, for a motor vehicle issued a temporary sports event registration certificate in accordance with Section 41-3-306, the uniform fee for purposes of this section is $5 for the event period specified on the temporary sports event registration certificate regardless of the age of the motor vehicle.Subject to Subsection 59-Ch59_2|(3)(d)], for a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the uniform statewide fee amounts imposed by this section are double the amounts due for the same vehicle registered for a 12-month period.For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, if the 24-month term extends from one age bracket to another age bracket as described in this section, the person shall pay the sum of:the uniform statewide fee amount for the first year corresponding to the age bracket applicable for the first 12 months of the registration period; andthe uniform statewide fee amount for the second year corresponding to the age bracket applicable for the second 12 months of the registration period.

.1(4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought into the state and is required to be registered in Utah shall, as a condition of registration, be subject to the uniform fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year.

.1(5) The revenues collected in each county from the uniform fee shall be distributed by the county to each taxing entity in which the property described in Subsection (2) is located in the same proportion in which revenue collected from ad valorem real property tax is distributed.Each taxing entity shall distribute the revenues received under Subsection (5)(a) in the same proportion in which revenue collected from ad valorem real property tax is distributed.

Amended by Chapter 279, 2025 General Session

59-2-405.2 - Definitions — Uniform statewide fee on certain tangible personal property — Distribution of revenues — Rulemaking authority — Determining the length of a vessel.

.2(1) As used in this section:Except as provided in Subsection (1)(a)(ii), “all-terrain vehicle” means a motor vehicle that:is an:all-terrain type I vehicle as defined in Section 41-22-2;all-terrain type II vehicle as defined in Section 41-22-2; orall-terrain type III vehicle as defined in Section 41-22-2;is required to be registered in accordance with Title 41, Chapter 22, Off-highway Vehicles; andhas:an engine with more than 150 cubic centimeters displacement;a motor that produces more than five horsepower; oran electric motor; andnotwithstanding Subsection (1)(a)(i), “all-terrain vehicle” does not include a snowmobile.”Camper” means a camper:as defined in Section 41-1a-102; andthat is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration.”Canoe” means a vessel that:is long and narrow;has curved sides; andis tapered:to two pointed ends; orto one pointed end and is blunt on the other end; and”canoe” includes:a collapsible inflatable canoe;a kayak;a racing shell;a rowing scull; ornotwithstanding the definition of vessel in Subsection (1)(cc), a canoe with an outboard motor.”Dealer” means the same as that term is defined in Section 41-1a-102.”Jon boat” means a vessel that:has a square bow; andhas a flat bottom.”Motor vehicle” means the same as that term is defined in Section 41-22-2.”Other motorcycle” means a motor vehicle that:is:a motorcycle as defined in Section 41-1a-102; anddesigned primarily for use and operation over unimproved terrain;is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; andhas:an engine with more than 150 cubic centimeters displacement; ora motor that produces more than five horsepower.”Other trailer” means a portable vehicle without motive power that is primarily used:to transport tangible personal property; andfor a purpose other than a commercial purpose; andin accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for purposes of Subsection (1)(h)(i)(B), the commission may by rule define what constitutes a purpose other than a commercial purpose.”Outboard motor” means the same as that term is defined in Section 41-1a-102.”Park model recreational vehicle” means the same as that term is defined in Section 41-1a-102.”Personal watercraft” means a personal watercraft:as defined in Section 73-18-2; andthat is required to be registered in accordance with Title 73, Chapter 18, State Boating Act.”Pontoon” means a vessel that:is:supported by one or more floats; andpropelled by either inboard or outboard power; andis not:a houseboat; ora collapsible inflatable vessel; andin accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term “houseboat.""Qualifying adjustment, exemption, or reduction” means an adjustment, exemption, or reduction:of all or a portion of a qualifying payment;granted by a county during the refund period; andreceived by a qualifying person.”Qualifying payment” means the payment made:of a uniform statewide fee in accordance with this section:by a qualifying person;to a county; andduring the refund period; andon an item of qualifying tangible personal property; andif a qualifying person received a qualifying adjustment, exemption, or reduction for an item of qualifying tangible personal property, the qualifying payment for that qualifying tangible personal property is equal to the difference between:the payment described in this Subsection (1)(n) for that item of qualifying tangible personal property; andthe amount of the qualifying adjustment, exemption, or reduction.”Qualifying person” means a person that paid a uniform statewide fee:during the refund period;in accordance with this section; andon an item of qualifying tangible personal property.”Qualifying tangible personal property” means a:qualifying vehicle; orqualifying watercraft.”Qualifying vehicle” means:an all-terrain vehicle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters;an other motorcycle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters;a small motor vehicle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters;a snowmobile with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters; ora street motorcycle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters.”Qualifying watercraft” means a:canoe;collapsible inflatable vessel;jon boat;pontoon;sailboat; orutility boat.”Refund period” means the time period:beginning on January 1, 2006; andending on December 29, 2006.”Sailboat” means a sailboat as defined in Section 73-18-2.”Small motor vehicle” means a motor vehicle that:is required to be registered in accordance with Title 41, Motor Vehicles; andhas:an engine with 150 or less cubic centimeters displacement; ora motor that produces five or less horsepower; andin accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule develop a process for an owner of a motor vehicle to certify whether the motor vehicle has:an engine with 150 or less cubic centimeters displacement; ora motor that produces five or less horsepower.”Snowmobile” means a motor vehicle that:is a snowmobile as defined in Section 41-22-2;is required to be registered in accordance with Title 41, Chapter 22, Off-highway Vehicles; andhas:an engine with more than 150 cubic centimeters displacement; ora motor that produces more than five horsepower.”Street-legal all-terrain vehicle” means the same as that term is defined in Section 41-6a-102.”Street motorcycle” means a motor vehicle that:is:a motorcycle as defined in Section 41-1a-102; anddesigned primarily for use and operation on highways;is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; andhas:an engine with more than 150 cubic centimeters displacement; ora motor that produces more than five horsepower.”Tangible personal property owner” means a person that owns an item of qualifying tangible personal property.”Tent trailer” means a portable vehicle without motive power that:is constructed with collapsible side walls that:fold for towing by a motor vehicle; andunfold at a campsite;is designed as a temporary dwelling for travel, recreational, or vacation use;is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; anddoes not require a special highway movement permit when drawn by a self-propelled motor vehicle.Except as provided in Subsection (1)(aa)(ii), “travel trailer” means a travel trailer:as defined in Section 41-1a-102; andthat is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; andnotwithstanding Subsection (1)(aa)(i), “travel trailer” does not include:a camper; ora tent trailer.”Utility boat” means a vessel that:has:two or three bench seating;an outboard motor; anda hull made of aluminum, fiberglass, or wood; anddoes not have:decking;a permanent canopy; ora floor other than the hull; andnotwithstanding Subsection (1)(bb)(i), “utility boat” does not include a collapsible inflatable vessel.”Vessel” means a vessel:as defined in Section 73-18-2, including an outboard motor of the vessel; andthat is required to be registered in accordance with Title 73, Chapter 18, State Boating Act.

.2(2) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6), beginning on January 1, 2006, the tangible personal property described in Subsection (2)(b) is:exempt from the tax imposed by Section 59-2-103; andin lieu of the tax imposed by Section 59-2-103, subject to uniform statewide fees as provided in this section.The following tangible personal property applies to Subsection (2)(a) if that tangible personal property is required to be registered with the state:an all-terrain vehicle;a camper;an other motorcycle;an other trailer;a personal watercraft;a small motor vehicle;a snowmobile;a street motorcycle;a tent trailer;a travel trailer;a park model recreational vehicle; anda vessel if that vessel is less than 31 feet in length as determined under Subsection (8).

.2(3) Except as provided in Subsection (4) and for purposes of this section, the uniform statewide fees are:for a snowmobile:Age of SnowmobileUniform Statewide Fee12 or more years $109 or m oreye a rs b u tl ess t han 12 ye a rs$ 206 or more years but less than 9 years $303 or m oreye a rs b u tl ess t han 6 ye a rs$ 35Less than 3 years $45 f or ana ll - t err ain v e hi c l e t ha t i s n o t a s t ree t - l e g a l a ll - t err ain v e hi c l eor an o t h er m o t orcyc l e : A g eo f A ll - T err ainV e hi c l eor Ot h er M o t orcyc l e U ni f or m St a t e w i d e F ee U ni f or m St a t e w i d e F ee 12 or m oreye a rs$ 49 or more years but less than 12 years $86 or m oreye a rs b u tl ess t han 9 ye a rs$ 123 or more years but less than 6 years $14 L ess t han 3 ye a rs$ 18for a street-legal all-terrain vehicle:Age of Street-Legal All-Terrain VehicleUniform Statewide Fee12 or more years $49 or m oreye a rs b u tl ess t han 12 ye a rs$ 146 or more years but less than 9 years $203 or m oreye a rs b u tl ess t han 6 ye a rs$ 28Less than 3 years $38 f or a c am p eror a t e n tt r ai l er : A g eo f C am p eror T e n tT r ai l er U ni f or m St a t e w i d e F ee 12 or m oreye a rs$ 109 or more years but less than 12 years $256 or m oreye a rs b u tl ess t han 9 ye a rs$ 353 or more years but less than 6 years $50 L ess t han 3 ye a rs$ 70for an other trailer:Age of Other TrailerUniform Statewide Fee12 or more years $109 or m oreye a rs b u tl ess t han 12 ye a rs$ 156 or more years but less than 9 years $203 or m oreye a rs b u tl ess t han 6 ye a rs$ 25Less than 3 years $30 f or a p erso na lw a t ercr a f t : A g eo f P erso na l Wa t ercr a f t U ni f or m St a t e w i d e F ee 12 or m oreye a rs$ 59 or more years but less than 12 years $136 or m oreye a rs b u tl ess t han 9 ye a rs$ 183 or more years but less than 6 years $23 L ess t han 3 ye a rs$ 28for a small motor vehicle:Age of Small Motor VehicleUniform Statewide Fee6 or more years $103 or m oreye a rs b u tl ess t han 6 ye a rs$ 15Less than 3 years $25 f or a s t ree t m o t orcyc l e : A g eo f St ree tM o t orcyc l e U ni f or m St a t e w i d e F ee 12 or m oreye a rs$ 109 or more years but less than 12 years $356 or m oreye a rs b u tl ess t han 9 ye a rs$ 503 or more years but less than 6 years $70 L ess t han 3 ye a rs$ 95for a travel trailer or park model recreational vehicle:Age of Travel Trailer or Park Model Recreational VehicleUniform Statewide Fee12 or more years $209 or m oreye a rs b u tl ess t han 12 ye a rs$ 656 or more years but less than 9 years $903 or m oreye a rs b u tl ess t han 6 ye a rs$ 135Less than 3 years $175$ 5 regardless of the age of the vessel if the vessel is:less than 15 feet in length;a canoe;a jon boat; ora utility boat;for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:Length of VesselUniform Statewide Fee15 feet or more in length but less than 19 feet in length $819 f ee t or m ore in l e n g t hb u tl ess t han 23 f ee t in l e n g t h$ 1323 feet or more in length but less than 27 feet in length $2027 f ee t or m ore in l e n g t hb u tl ess t han 31 f ee t in l e n g t h$ 38for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:Age of VesselUniform Statewide Fee12 or more years $139 or m oreye a rs b u tl ess t han 12 ye a rs$ 336 or more years but less than 9 years $403 or m oreye a rs b u tl ess t han 6 ye a rs$ 55Less than 3 years $75 f or a v esse l, o t h er t hana c an oe, co ll a p s ib l e in f l a t ab l e v esse l, j o nb o a t, p o n t oo n, s ai l b o a t, or u t i l i t y b o a t, t ha t i s 19 f ee t or m ore in l e n g t hb u tl ess t han 23 f ee t in l e n g t h : A g eo f V esse l U ni f or m St a t e w i d e F ee 12 or m oreye a rs$ 259 or more years but less than 12 years $606 or m oreye a rs b u tl ess t han 9 ye a rs$ 883 or more years but less than 6 years $110 L ess t han 3 ye a rs$ 138for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:Age of VesselUniform Statewide Fee12 or more years $509 or m oreye a rs b u tl ess t han 12 ye a rs$ 906 or more years but less than 9 years $1203 or m oreye a rs b u tl ess t han 6 ye a rs$ 155Less than 3 years $200 f or a v esse l, o t h er t hana c an oe, co ll a p s ib l e in f l a t ab l e v esse l, j o nb o a t, p o n t oo n, s ai l b o a t, or u t i l i t y b o a t, t ha t i s 27 f ee t or m ore in l e n g t hb u tl ess t han 31 f ee t in l e n g t h : A g eo f V esse l U ni f or m St a t e w i d e F ee 12 or m oreye a rs$ 609 or more years but less than 12 years $1256 or m oreye a rs b u tl ess t han 9 ye a rs$ 1753 or more years but less than 6 years $250 L ess t han 3 ye a rs$ 350

.2(4) For registrations under Section 41-1a-215.5, the uniform fee for purposes of this section is as follows:for a street motorcycle:Age of Street MotorcycleUniform Statewide Fee12 or more years $7.759 or m oreye a rs b u tl ess t han 12 ye a rs$ 276 or more years but less than 9 years $38.503 or m oreye a rs b u tl ess t han 6 ye a rs$ 54Less than 3 years $73 f or a s ma ll m o t or v e hi c l e : A g eo f S ma llM o t or V e hi c l e U ni f or m St a t e w i d e F ee 6 or m oreye a rs$ 7.753 or more years but less than 6 years $11.50 L ess t han 3 ye a rs$ 19.25

.2(5) Notwithstanding Section 59-2-407, tangible personal property subject to the uniform statewide fees imposed by this section that is brought into the state shall, as a condition of registration, be subject to the uniform statewide fees unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year.

.2(6) Subject to Subsection (6)(b), for a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the uniform statewide fee amounts imposed by this section are double the amounts due for the same vehicle registered for a 12-month period.For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, if the 24-month term extends from one age bracket to another age bracket as described in this section, the person shall pay the sum of:the uniform statewide fee amount for the first year corresponding to the age bracket applicable for the first 12 months of the registration period; andthe uniform statewide fee amount for the second year corresponding to the age bracket applicable for the second 12 months of the registration period.

.2(7) The revenues collected in each county from the uniform statewide fees imposed by this section shall be distributed by the county to each taxing entity in which each item of tangible personal property subject to the uniform statewide fees is located in the same proportion in which revenues collected from the ad valorem property tax are distributed.Each taxing entity described in Subsection (7)(a) that receives revenues from the uniform statewide fees imposed by this section shall distribute the revenues in the same proportion in which revenues collected from the ad valorem property tax are distributed.

.2(8) For purposes of the uniform statewide fee imposed by this section, the length of a vessel shall be determined as provided in this Subsection (8).Except as provided in Subsection (8)(b)(ii), the length of a vessel shall be measured as follows:the length of a vessel shall be measured in a straight line; andthe length of a vessel is equal to the distance between the bow of the vessel and the stern of the vessel.Notwithstanding Subsection (8)(b)(i), the length of a vessel may not include the length of:a swim deck;a ladder;an outboard motor; oran appurtenance or attachment similar to Subsections (8)(b)(ii)(A) through (C) as determined by the commission by rule.In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define what constitutes an appurtenance or attachment similar to Subsections (8)(b)(ii)(A) through (C).The length of a vessel:for a new vessel, is the length:listed on the manufacturer’s statement of origin if the length of the vessel measured under Subsection (8)(b) is equal to the length of the vessel listed on the manufacturer’s statement of origin; orlisted on a form submitted to the commission by a dealer in accordance with Subsection (8)(d) if the length of the vessel measured under Subsection (8)(b) is not equal to the length of the vessel listed on the manufacturer’s statement of origin; orfor a vessel other than a new vessel, is the length:corresponding to the model number if the length of the vessel measured under Subsection (8)(b) is equal to the length of the vessel determined by reference to the model number; orlisted on a form submitted to the commission by an owner of the vessel in accordance with Subsection (8)(d) if the length of the vessel measured under Subsection (8)(b) is not equal to the length of the vessel determined by reference to the model number; andis determined at the time of the:first registration as defined in Section 41-1a-102 that occurs on or after January 1, 2006; orfirst renewal of registration that occurs on or after January 1, 2006; andmay be determined after the time described in Subsection (8)(c)(ii)(A) only if the commission requests that a dealer or an owner submit a form to the commission in accordance with Subsection (8)(d).A form under Subsection (8)(c) shall:be developed by the commission;be provided by the commission to:a dealer; oran owner of a vessel;provide for the reporting of the length of a vessel;be submitted to the commission at the time the length of the vessel is determined in accordance with Subsection (8)(c)(ii);be signed by:if the form is submitted by a dealer, that dealer; orif the form is submitted by an owner of the vessel, an owner of the vessel; andinclude a certification that the information set forth in the form is true.A certification made under Subsection (8)(d)(i)(F) is considered as if made under oath and subject to the same penalties as provided by law for perjury.A dealer or an owner that submits a form to the commission under Subsection (8)(c) is considered to have given the dealer’s or owner’s consent to an audit or review by:the commission;the county assessor; orthe commission and the county assessor.The consent described in Subsection (8)(d)(iii)(A) is a condition to the acceptance of any form.

.2(9) A county that collected a qualifying payment from a qualifying person during the refund period shall issue a refund to the qualifying person as described in Subsection (9)(b) if:the difference described in Subsection (9)(b) is $1 or more; andthe qualifying person submitted a form in accordance with Subsections (9)(c) and (d).The refund amount shall be calculated as follows:for a qualifying vehicle, the refund amount is equal to the difference between:the qualifying payment the qualifying person paid on the qualifying vehicle during the refund period; andthe amount of the statewide uniform fee:for that qualifying vehicle; andthat the qualifying person would have been required to pay:during the refund period; andin accordance with this section had Laws of Utah 2006, Fifth Special Session, Chapter 3, Section 1, been in effect during the refund period; andfor a qualifying watercraft, the refund amount is equal to the difference between:the qualifying payment the qualifying person paid on the qualifying watercraft during the refund period; andthe amount of the statewide uniform fee:for that qualifying watercraft;that the qualifying person would have been required to pay:during the refund period; andin accordance with this section had Laws of Utah 2006, Fifth Special Session, Chapter 3, Section 1, been in effect during the refund period.Before the county issues a refund to the qualifying person in accordance with Subsection (9)(a) the qualifying person shall submit a form to the county to verify the qualifying person is entitled to the refund.A form under Subsection (9)(c) or (10) shall:be developed by the commission;be provided by the commission to the counties;be provided by the county to the qualifying person or tangible personal property owner;provide for the reporting of the following:for a qualifying vehicle:the type of qualifying vehicle; andthe amount of cubic centimeters displacement;for a qualifying watercraft:the length of the qualifying watercraft;the age of the qualifying watercraft; andthe type of qualifying watercraft;be signed by the qualifying person or tangible personal property owner; andinclude a certification that the information set forth in the form is true.A certification made under Subsection (9)(d)(i)(F) is considered as if made under oath and subject to the same penalties as provided by law for perjury.A qualifying person or tangible personal property owner that submits a form to a county under Subsection (9)(c) or (10) is considered to have given the qualifying person’s consent to an audit or review by:the commission;the county assessor; orthe commission and the county assessor.The consent described in Subsection (9)(d)(iii)(A) is a condition to the acceptance of any form.The county shall make changes to the commission’s records with the information received by the county from the form submitted in accordance with Subsection (9)(c).

.2(10) A county shall change its records regarding an item of qualifying tangible personal property if the tangible personal property owner submits a form to the county in accordance with Subsection (9)(d).

.2(11) For purposes of this Subsection (11), “owner of tangible personal property” means a person that was required to pay a uniform statewide fee:during the refund period;in accordance with this section; andon an item of tangible personal property subject to the uniform statewide fees imposed by this section.A county that collected revenues from uniform statewide fees imposed by this section during the refund period shall notify an owner of tangible personal property:of the tangible personal property classification changes made to this section pursuant to Laws of Utah 2006, Fifth Special Session, Chapter 3, Section 1;that the owner of tangible personal property may obtain and file a form to modify the county’s records regarding the owner’s tangible personal property; andthat the owner may be entitled to a refund pursuant to Subsection (9).

Amended by Chapter 279, 2025 General Session

59-2-405.3 - Uniform statewide fee on motor homes — Distribution of revenues.

.3(1) For purposes of this section, “motor home” means: a motor home, as defined in Section 13-14-102, that is required to be registered with the state; ora self-propelled vehicle that is:modified for primary use as a temporary dwelling for travel, recreational, or vacation use; andrequired to be registered with the state.

.3(2) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6), a motor home is: exempt from the tax imposed by Section 59-2-103; andin lieu of the tax imposed by Section 59-2-103, subject to a uniform statewide fee described in Subsection (3).

.3(3) The uniform statewide fee for a motor home is:Age of Motor HomeUniform Statewide Fee15 or more years $9012 or m oreye a rs b u tl ess t han 15 ye a rs$ 1809 or more years but less than 12 years $3156 or m oreye a rs b u tl ess t han 9 ye a rs$ 4253 or more years but less than 6 years $540 L ess t han 3 ye a rs$ 690

.3(4) Notwithstanding Section 59-2-407, a motor home subject to the uniform statewide fee imposed by this section that is brought into the state shall, as a condition of registration, be subject to the uniform statewide fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year.

.3(5) Each county shall distribute the revenue collected by the county from the uniform statewide fee imposed by this section to each taxing entity in which each motor home subject to the uniform statewide fee is located in the same proportion in which revenue collected from the ad valorem property tax is distributed.Each taxing entity described in Subsection (5)(a) that receives revenue from the uniform statewide fee imposed by this section shall distribute the revenue in the same proportion in which revenue collected from the ad valorem property tax is distributed.

.3(6) An appeal relating to the uniform statewide fee imposed on a motor home by this section shall be filed pursuant to Section 59-2-1005.

Amended by Chapter 432, 2018 General Session

59-2-406 - Collection of uniform fees and other motor vehicle fees.

(1) For the purposes of efficiency in the collection of the uniform fee required by this section, the commission shall enter into a contract for the collection of the uniform fees required under Sections 59-2-405, 59-2-405.1, 59-2-405.2, and 59-2-405.3, and certain fees required by Title 41, Motor Vehicles.The contract required by this section shall, at the county’s option, provide for one of the following collection agreements:the collection by the commission of: the uniform fees required under Sections 59-2-405, 59-2-405.1, 59-2-405.2, and 59-2-405.3; andall fees listed in Subsection (1)(c); orthe collection by the county of: the uniform fees required under Sections 59-2-405, 59-2-405.1, 59-2-405.2, and 59-2-405.3; andall fees listed in Subsection (1)(c).For purposes of Subsections (1)(b)(i)(B) and (1)(b)(ii)(B), the fees that are subject to the contractual agreement required by this section are the following fees imposed by Title 41, Motor Vehicles:registration fees for vehicles, mobile homes, manufactured homes, boats, and off-highway vehicles, with the exception of fleet and proportional registration;title fees for vehicles, mobile homes, manufactured homes, boats, and off-highway vehicles;plate fees for vehicles;permit fees; andimpound fees.A county may change the election it makes pursuant to Subsection (1)(b) by providing written notice of the change to the commission at least 18 months before the change shall take effect.

(2) The contract shall provide that the party contracting to perform services shall: be responsible for the collection of:the uniform fees under Sections 59-2-405, 59-2-405.1, 59-2-405.2, and 59-2-405.3; andany fees described in Subsection (1)(c) as agreed to in the contract;utilize the documents and forms, guidelines, practices, and procedures that meet the contract specifications;meet the performance standards and comply with applicable training requirements specified in the rules made under Subsection (8)(a); andbe subject to a penalty of 1/2 the difference between the reimbursement fee specified under Subsection (3) and the reimbursement fee for fiscal year 1997-98 if performance is below the performance standards specified in the rules made under Subsection (8)(a).

(3) The commission shall recommend a reimbursement fee for collecting the fees as provided in Subsection (2)(a), except that the commission may not collect a reimbursement fee on a state-assessed commercial vehicle described in Subsection 59-2-405.1(2)(a)(ii).The reimbursement fee shall be based on two dollars per standard unit for the first 5,000 standard units in each county and one dollar per standard unit for all other standard units and shall be annually adjusted by the commission beginning July 1, 1999.The adjustment shall be equal to any increase in the Consumer Price Index for all urban consumers, prepared by the United States Bureau of Labor Statistics, during the preceding calendar year.The reimbursement fees under this Subsection (3) shall be appropriated by the Legislature.

(4) All counties that elect to collect the uniform fees described in Subsection (1)(b)(ii)(A) and any other fees described in Subsection (1)(c) as provided by contract shall be subject to similar contractual terms.

(5) The party performing the collection services by contract shall use appropriate automated systems software and equipment compatible with the system used by the other contracting party in order to ensure the integrity of the current motor vehicle data base and county tax systems, or successor data bases and systems.

(6) If the county elects not to collect the uniform fees described in Subsection (1)(b)(ii)(A) and the fees described in Subsection (1)(c): the commission shall:collect the uniform fees described in Subsection (1)(b)(ii)(A) and the fees described in Subsection (1)(c) in each county or regional center as negotiated by the counties with the commission in accordance with the requirements of this section; andprovide information to the county in a format and media consistent with the county’s requirements; andthe county shall pay the commission a reimbursement fee as provided in Subsection (3).

(7) This section shall not limit the authority given to the county in Section 59-2-1302.

(8) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules specifying the performance standards and applicable training requirements for all contracts required by this section.Beginning on July 1, 1998, each new contract entered into under this section shall be subject to the rules made under Subsection (8)(a).

Amended by Chapter 382, 2008 General Session

59-2-407 - Administration of uniform fees.

(1) Except as provided in Subsection 59-2-405(4) or 59-2-405.3(4), the uniform fee authorized in Sections 59-2-405, 59-2-405.3, and 72-10-110.5 shall be assessed at the same time and in the same manner as ad valorem personal property taxes under Chapter 2, Part 13, Collection of Taxes, except that in listing personal property subject to the uniform fee with real property as permitted by Section 59-2-1302, the assessor or, if this duty has been reassigned in an ordinance under Section 17-74-102, the treasurer shall list only the amount of the uniform fee due, and not the taxable value of the property subject to the uniform fee.Except as provided in Subsections 59-2-405.1(4), 59-2-405.2(5), and 59-2-405.3(4), the uniform fee imposed by Section 59-2-405.1, 59-2-405.2, or 59-2-405.3 shall be assessed at the time of:registration as defined in Section 41-1a-102; andrenewal of registration.

(2) The remedies for nonpayment of the uniform fees authorized by Sections 59-2-405, 59-2-405.1, 59-2-405.2, 59-2-405.3, and 72-10-110.5 shall be the same as those provided in Chapter 2, Part 13, Collection of Taxes, for nonpayment of ad valorem personal property taxes.

(3) Any disclosure of information to a county for purposes of distributing a uniform fee under this part is not subject to Title 77, Chapter 38, Part 6, Safe at Home Program.

Amended by Chapter 17, 2025 Special Session 1

Farmland Assessment Act

59-2-502 - Definitions.

As used in this part:

(1) “Actively devoted to agricultural use” means that the land in agricultural use produces in excess of 50% of the average agricultural production per acre:as determined under Section 59-2-503; andfor:the given type of land; andthe given county or area.

(2) “Conservation easement rollback tax” means the tax imposed under Section 59-2-506.5.

(3) “Identical legal ownership” means legal ownership held by:identical legal parties; oridentical legal entities.

(4) “Land in agricultural use” means:land devoted to the raising of useful plants and animals with a reasonable expectation of profit, including:forages and sod crops;grains and feed crops;livestock as defined in Section 59-2-102;trees and fruits; orvegetables, nursery, floral, and ornamental stock; orland devoted to and meeting the requirements and qualifications for payments or other compensation under a crop-land retirement program with an agency of the state or federal government.

(5) “Other eligible acreage” means land that is:five or more contiguous acres;eligible for assessment under this part; andlocated in the same county as land described in Subsection 59-2-503(1)(a); orcontiguous across county lines with land described in Subsection 59-2-503(1)(a) as provided in Section 59-2-512.

(6) “Platted” means land in which:parcels of ground are laid out and mapped by their boundaries, course, and extent; andthe plat has been approved as provided in Section 10-20-804 or 17-79-704.

(7) “Rollback tax” means the tax imposed under Section 59-2-506.

(8) “Withdrawn from this part” means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that:an owner voluntarily requests that the land be withdrawn from this part;the land is no longer actively devoted to agricultural use;the land has a change in ownership; andthe new owner fails to apply for assessment under this part as required by Section 59-2-509; oran owner applies for assessment under this part as required by Section 59-2-509; andthe land does not meet the requirements of this part to be assessed under this part;the legal description of the land changes; andan owner fails to apply for assessment under this part as required by Section 59-2-509; oran owner applies for assessment under this part as required by Section 59-2-509; andthe land does not meet the requirements of this part to be assessed under this part;if required by the county assessor, the owner of the land:fails to file a new application as provided in Subsection 59-2-508(5); orfails to file a signed statement as provided in Subsection 59-2-508(5); orexcept as provided in Section 59-2-503, the land fails to meet a requirement of Section 59-2-503.

Amended by Chapter 15, 2025 Special Session 1

59-2-503 - Qualifications for agricultural use assessment.

(1) Subject to Subsections (2) through (10), for general property tax purposes, land may be assessed on the basis of the value that the land has for agricultural use if the land:is not less than five contiguous acres in area;is actively devoted to agricultural use; andhas been actively devoted to agricultural use for at least two successive years immediately preceding the tax year for which the land is being assessed under this part.

(2) In determining whether land is actively devoted to agricultural use, production per acre for a given county or area and a given type of land shall be determined by using the first applicable of the following:production levels reported in the current publication of the Utah Agricultural Statistics;current crop budgets developed and published by Utah State University; andother acceptable standards of agricultural production designated by the commission by rule adopted in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.

(3) Notwithstanding Subsection (1)(a) and except as provided in Subsection (3)(b), land that is less than five contiguous acres in area may be assessed on the basis of the value that the land has for agricultural use if:the land is devoted to agricultural use in conjunction with other eligible acreage; andthe land and the other eligible acreage described in Subsection (3)(a)(i) have identical legal ownership.Land on which a residence is located may not be assessed on the basis of the value that the land has for agricultural use under Subsection (3)(a) unless the land significantly contributes to overall agricultural operations.Land devoted to agricultural use in conjunction with land on which a residence is located is excluded from any determination under Subsection (3)(b)(i) as to whether the land on which a residence is located significantly contributes to overall agricultural operations.In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing the circumstances under which land on which a residence is located significantly contributes to overall agricultural operations under Subsection (3)(b)(i).The commission shall report to the Revenue and Taxation Interim Committee on any rules promulgated under this Subsection (3)(b)(iii).

(4) Land may be assessed on the basis of the land’s agricultural value if the land:is subject to the privilege tax imposed by Section 59-4-101;is owned by the state or any of the state’s political subdivisions; andmeets the requirements of Subsection (1).

(5) Notwithstanding Subsection (1)(a), the commission or a county board of equalization may grant a waiver of the acreage limitation for land upon:appeal by the owner; andsubmission of proof that 80% or more of the owner’s, purchaser’s, or lessee’s income is derived from agricultural products produced on the property in question.

(6) Notwithstanding Subsection (1)(a), the commission or a county board of equalization shall grant a waiver of the acreage limitation for land upon:appeal by the owner; andsubmission of proof that:the failure to meet the acreage requirement arose solely as a result of an acquisition by a public utility or a governmental entity by:eminent domain; orthe threat or imminence of an eminent domain proceeding; andthe land is actively devoted to agricultural use.

(7) The commission or a county board of equalization may grant a waiver of the requirement that the land is actively devoted to agricultural use for the tax year for which the land is being assessed under this part upon:appeal by the owner; andsubmission of proof that:the land was assessed on the basis of agricultural use for at least two years immediately preceding that tax year; andthe failure to meet the agricultural production requirements for that tax year was due to no fault or act of the owner, purchaser, or lessee.As used in Subsection (7)(a), “fault” does not include:intentional planting of crops or trees which, because of the maturation period, do not give the owner, purchaser, or lessee a reasonable opportunity to satisfy the production levels required for land actively devoted to agricultural use; orimplementation of a bona fide range improvement program, crop rotation program, or other similar accepted cultural practices which do not give the owner, purchaser, or lessee a reasonable opportunity to satisfy the production levels required for land actively devoted to agricultural use.

(8) Land that otherwise qualifies for assessment under this part qualifies for assessment under this part in the first year the land resumes being actively devoted to agricultural use if:the land becomes ineligible for assessment under this part only as a result of a split estate mineral rights owner exercising the right to extract a mineral; andthe land qualified for assessment under this part in the year immediately preceding the year the land became ineligible for assessment under this part only as a result of a split estate mineral rights owner exercising the right to extract a mineral.

(9) Land that otherwise qualifies under Subsection (1) to be assessed on the basis of the value that the land has for agricultural use does not lose that qualification by becoming subject to a forest stewardship plan developed under Section 65A-8a-106 under which the land is subject to a temporary period of limited use or nonuse.

(10) Notwithstanding Subsection (1) and except as provided in Subsection (10)(d), land in agricultural use that is intentionally allowed to lay fallow for one or more growing seasons qualifies for assessment under this part if the fallowing is conducted:during periods of limited water supply;as part of a prudent farm management practice, including crop rotation, rotational grazing, or soil water management; orto facilitate voluntary participation in a water management or agricultural water optimization program.If the owner of land assessed under this part fallows the land during any period in a calendar year, the owner may, on or before December 31 of the year in which the land is fallowed, provide to the county assessor written notice that:identifies the land that was fallowed during any period of the year in which the notice is provided, including the acreage of the fallowed land;demonstrates how the land qualifies under Subsection (10)(a); andspecifies whether the owner intends to fallow the land during any period in the following calendar year, and, if so, the intended duration of the fallowing period.If the written notice under Subsection (10)(b) indicates that the owner intends to fallow the land during any period in the following calendar year, the county assessor may, within 45 days of receiving the written notice, require the owner to submit to the county assessor a land management plan in a form prescribed by the county assessor that:identifies the owner’s objectives in fallowing the land for the intended duration of the fallowing period;provides adequate assurances to the county assessor that the fallowed land will become actively devoted to agricultural use upon the expiration of the intended fallowing period; andincludes any other information required by the county assessor.If the owner submits to the county assessor a land management plan for fallowed land that meets the requirements of Subsection (10)(c)(i), the county assessor may not require the owner to submit a new or additional land management plan for the same land within three years from the day on which the owner submitted the plan.Fallowed land is withdrawn from this part if:the county assessor determines that the land does not qualify under Subsection (10)(a);the owner fails to return the fallowed land to active agricultural use upon the expiration of the intended fallowing period as specified in the written notice; orthe owner fails to comply with the requirements of Subsection (10)(c), if a land management plan is required.

Amended by Chapter 183, 2025 General Session

59-2-504 - Exclusions from designation as agricultural use — Exception.

(1) Except as provided in Subsection (2), land may not be assessed under this part if the land is: part of a platted subdivision or planned unit development, with restrictions prohibiting its use for agricultural purposes with surface improvements in place, whether within or without a city; orplatted with surface improvements in place that are not an integral part of agricultural use.

(2) If land has been platted with surface improvements in place, the land has been withdrawn from this part, and the owner is not able to transfer title to the platted property, or continue development of the platted property due to economic circumstances, or some other reasonable cause, the owner may petition the county assessor for reinstatement under this part for assessment purposes as land in agricultural use without vacating the subdivision plat.The county assessor may grant the petition for reinstatement described in Subsection (2)(a) if the land is actively devoted to agricultural use.

(3) For purposes of this section: “platted with surface improvements in place” means that:land is platted; andall surface improvements necessary for the land to be sold as a lot or a unit are in place: regardless of whether or not it is the owner of the land who puts the surface improvements in place; andas determined by the:county legislative body if the land is located in an unincorporated area of the county;city legislative body if the land is located in a city; ortown legislative body if the land is located in a town; and”surface improvement” means:a curb;a gutter; orpavement.

Amended by Chapter 208, 2003 General Session

59-2-505 - Indicia of value for agricultural use assessment — Inclusion of fair market value on certain property tax notices.

(1) The county assessor shall consider only those indicia of value that the land has for agricultural use as determined by the commission when assessing land:that meets the requirements of Section 59-2-503 to be assessed under this part; andfor which the owner has: made a timely application in accordance with Section 59-2-508 for assessment under this part for the tax year for which the land is being assessed; andobtained approval of the application described in Subsection (1)(a)(ii)(A) from the county assessor.If land that becomes subject to a conservation easement created in accordance with Title 57, Chapter 18, Land Conservation Easement Act, meets the requirements of Subsection (1)(a) for assessment under this part, the county assessor shall consider only those indicia of value that the land has for agricultural use in accordance with Subsection (1)(a) when assessing the land.

(2) In addition to the value determined in accordance with Subsection (1), the fair market value assessment shall be included on the notices described in: Section 59-2-919.1; andSection 59-2-1317.

(3) The county board of equalization shall review the agricultural use value and fair market value assessments each year as provided under Section 59-2-1001.

Amended by Chapter 231, 2008 General Session

59-2-506 - Rollback tax — Penalty — Computation of tax — Procedure — Lien — Interest — Notice — Collection — Distribution.

(1) Except as provided in this section, Section 59-2-506.5, or Section 59-2-511, if land is withdrawn from this part, the land is subject to a rollback tax imposed in accordance with this section.

(2) An owner shall notify the county assessor that land is withdrawn from this part within 120 days after the day on which the land is withdrawn from this part.An owner that fails to notify the county assessor under Subsection (2)(a) that land is withdrawn from this part is subject to a penalty equal to the greater of:$10; or2% of the rollback tax due for the last year of the rollback period.

(4) The county treasurer shall:collect the rollback tax; andafter the rollback tax is paid, certify to the county recorder that the rollback tax lien on the property has been satisfied by:preparing a document that certifies that the rollback tax lien on the property has been satisfied; andproviding the document described in Subsection (4)(a)(ii)(A) to the county recorder for recordation.The county treasurer shall pay 100% of the rollback tax collected under this section to the county, which the county shall deposit and use in accordance with Section 17-41-602.

(5) The county assessor shall mail to an owner of the land that is subject to a rollback tax a notice that:the land is withdrawn from this part;the land is subject to a rollback tax under this section; andthe rollback tax is delinquent if the owner of the land does not pay the tax on or before the due date listed on the notice described in this Subsection (5)(a).The rollback tax is due and payable within 60 days after the day on which the county assessor mails the notice required by Subsection (5)(a).Subject to Subsection (7), the rollback tax is delinquent if an owner of the land that is withdrawn from this part does not pay the rollback tax on or before the due date listed on the notice described in Subsection (5)(a).

(6) Subject to Subsection (6)(b), the following are a lien on the land assessed under this part:the rollback tax; andinterest imposed in accordance with Subsection (7).The lien described in Subsection (6)(a) shall:arise upon the imposition of the rollback tax under this section;end on the day on which the rollback tax and interest imposed in accordance with Subsection (7) are paid in full; andrelate back to the first day of the rollback period described in Subsection (3)(b).

(7) A delinquent rollback tax under this section shall accrue interest:from the date of delinquency until paid; andat the interest rate established under Section 59-2-1331 and in effect on January 1 of the year in which the delinquency occurs.The county treasurer shall include in the notice required by Section 59-2-1317 a rollback tax that is delinquent on September 1 of any year and interest calculated on that delinquent amount through November 30 of the year in which the county treasurer provides the notice under Section 59-2-1317.

(8) Land that becomes ineligible for assessment under this part only as a result of an amendment to this part is not subject to the rollback tax if the owner of the land notifies the county assessor, in accordance with Subsection (2), that the land is withdrawn from this part.Land described in Subsection (8)(a) that is withdrawn from this part as a result of an event other than an amendment to this part, whether voluntary or involuntary, is subject to the rollback tax.

(9) Except as provided in Section 59-2-511, land that becomes exempt from taxation under Utah Constitution, Article XIII, Section 3, is not subject to the rollback tax if the land meets the requirements of Section 59-2-503 to be assessed under this part.

(10) Land that becomes ineligible for assessment under this part only as a result of a split estate mineral rights owner exercising the right to extract a mineral is not subject to the rollback tax:for the portion of the land required by a split estate mineral rights owner to extract a mineral if, after the split estate mineral rights owner exercises the right to extract a mineral, the portion of the property that remains in agricultural production still meets the acreage requirements of Section 59-2-503 for assessment under this part; orfor the entire acreage that would otherwise qualify for assessment under this part if, after the split estate mineral rights owner exercises the right to extract a mineral, the entire acreage that would otherwise qualify for assessment under this part no longer meets the acreage requirements of Section 59-2-503 for assessment under this part only due to the extraction of the mineral by the split estate mineral rights owner; andfor the period of time that the property described in Subsection (10)(a) is ineligible for assessment under this part due to the extraction of a mineral by the split estate mineral rights owner.

(11) A portion of land withdrawn from this part is not subject to the rollback tax if the portion of land:qualifies for assessment under Part 17, Urban Farming Assessment Act; andfor the tax year immediately following withdrawal, the owner of the portion of land applies in accordance with Section 59-2-1707 for the land to be assessed under Part 17, Urban Farming Assessment Act.Any remaining portion of the withdrawn land that does not satisfy the requirements of Subsection (11)(a) is subject to the rollback tax.

Amended by Chapter 143, 2025 General Session

59-2-506.5 - Conservation easement rollback tax — One-time in lieu fee payment — Computation — Lien — Interest — Notice — Procedure — Collection — Distribution.

.5(1) Notwithstanding Section 59-2-506 and subject to the requirements of this section, land is not subject to the rollback tax under Section 59-2-506, if:the land becomes subject to a conservation easement created in accordance with Title 57, Chapter 18, Land Conservation Easement Act;the creation of the conservation easement described in Subsection (1)(a)(i) is considered to be a qualified conservation contribution for federal purposes under Section 170(h), Internal Revenue Code;the land was assessed under this part in the tax year preceding the tax year that the land does not meet the requirements of Section 59-2-503;after the creation of the conservation easement described in Subsection (1)(a)(i), the land does not meet the requirements of Section 59-2-503; andan owner of the land notifies the county assessor as provided in Subsection (1)(b).An owner of land described in Subsection (1)(a) shall notify the county assessor that the land meets the requirements of Subsection (1)(a) within 30 days after the day on which the land does not meet the requirements of Section 59-2-503.

.5(2) Except as provided in Subsection (4), if a conservation easement is terminated in accordance with Section 57-18-5:the land described in Subsection (1) is subject to a conservation easement rollback tax imposed in accordance with this section; orif the land described in Subsection (1) is owned by a governmental entity as defined in Section 59-2-511, the land is subject to a one-time in lieu fee payment that is: in an amount equal to the conservation easement rollback tax imposed in accordance with this section; andexcept as provided in Subsection (2)(b), paid, collected, and distributed in the same manner as the conservation easement rollback tax imposed in accordance with this section.Notwithstanding Subsection (2)(a)(ii)(B), a one-time in lieu fee payment under Subsection (2)(a)(ii) is not a lien on the land described in Subsection (2)(a)(ii).The conservation easement rollback tax is an amount equal to 20 times the property tax imposed on the land for each year for the rollback period described in Subsection (2)(c)(ii).For purposes of Subsection (2)(c)(i), the rollback period is a time period that: begins on the later of:the date the land became subject to a conservation easement; orfive years preceding the day on which the county assessor mails the notice required by Subsection (3)(a); andends the day on which the county assessor mails the notice required by Subsection (3)(a).An owner shall notify the county assessor that a conservation easement on land described in Subsection (1) has been terminated in accordance with Section 57-18-5 within 180 days after the day on which the conservation easement is terminated.

.5(3) If land is subject to a conservation easement rollback tax under Subsection (2), the county assessor shall mail to an owner of the land a notice that:the land is subject to a conservation easement rollback tax under this section; andthe conservation easement rollback tax is delinquent if the owner of the land does not pay the tax within 30 days after the day on which the county assessor mails the notice.The conservation easement rollback tax is:due and payable on the day the county assessor mails the notice required by Subsection (3)(a);delinquent if an owner of the land that is subject to the conservation easement rollback tax does not pay the conservation easement rollback tax within 30 days after the day on which the county assessor mails the notice required by Subsection (3)(a); andsubject to the same: interest provisions of Subsection 59-2-506(7) that apply to the rollback tax; andnotice requirements of Subsection 59-2-506(7) that apply to the rollback tax.Except as provided in Subsection (3)(c)(ii), the conservation easement rollback tax shall be paid, collected, subject to a lien, and distributed in a manner consistent with this section and Section 59-2-506.Notwithstanding Subsection (3)(c)(i), a lien under Subsection (3)(c)(i) relates back to the day on which the conservation easement was terminated.

.5(4) Notwithstanding Subsection (2), land described in Subsection (2) is not subject to the conservation easement rollback tax or the one-time in lieu fee payment required by Subsection (2) if after the conservation easement is terminated in accordance with Section 57-18-5:an owner of the land applies for assessment of the land as land in agricultural use under this part within 30 days after the day on which the conservation easement is terminated; andthe application for assessment of the land described in Subsection (4)(a)(i) is approved within two years after the day on which the application was filed.Notwithstanding Subsection (4)(a), if the land described in Subsection (4)(a)(i) does not receive approval for assessment as land in agricultural use under this part within two years after the day on which the application was filed under Subsection (4)(a), an owner of the land shall:within 30 days after the day on which the two-year period expires, notify the county assessor that the two-year period expired; andpay the conservation easement rollback tax or the one-time in lieu fee payment required by Subsection (2) as provided in this section.

.5(5) Land subject to a conservation easement created in accordance with Title 57, Chapter 18, Land Conservation Easement Act, is not subject to a conservation easement rollback tax or a one-time in lieu fee payment if the land is assessed under this part in accordance with Section 59-2-505.

Amended by Chapter 208, 2003 General Session

59-2-507 - Land included as agricultural — Site of residence excluded — Taxation of structures and site of residence.

(1) Land under barns, sheds, silos, cribs, greenhouses and like structures, lakes, dams, ponds, streams, and irrigation ditches and like facilities is included in determining the total area of land actively devoted to agricultural use.Land that is under a residence and land used in connection with a residence is excluded from the determination described in Subsection (1)(a).

(2) The following shall be valued, assessed, and taxed using the same standards, methods, and procedures that apply to other taxable structures and other land in the county:a structure, except as provided in Subsection (3), that is located on land in agricultural use;a residence and the land on which the residence is located; andland used in connection with a residence.

(3) A high tunnel, as defined in Section 10-20-613, is exempt from assessment for taxation purposes.

Amended by Chapter 15, 2025 Special Session 1

(1) If an owner of land eligible for assessment under this part wants the land to be assessed under this part, the owner shall submit an application to the county assessor of the county in which the land is located.

(2) An application required by Subsection (1) shall: be on a form:approved by the commission; andprovided to an owner: by the county assessor; andat the request of an owner;provide for the reporting of information related to this part;be submitted by:May 1 of the tax year in which assessment under Subsection (1) is requested if the land was not assessed under this part in the year before the application is submitted; orby the date otherwise required by this part for land that prior to the application being submitted has been assessed under this part;be signed by all of the owners of the land that under the application would be assessed under this part;be accompanied by the prescribed fees made payable to the county recorder;include a certification by an owner that the facts set forth in the application or signed statement are true;include a statement that the application constitutes consent by the owners of the land to the creation of a lien upon the land as provided in this part; andbe recorded by the county recorder.

(3) The application described in Subsection (2) constitutes consent by the owners of the land to the creation of a lien upon the land as provided in this part.

(4) If the county determines that an application that was timely filed is incomplete, the county shall:notify the owner of the incomplete application; andallow the owner to complete the application within 30 days from the day on which the county provides notice to the owner.An application that has not been completed within 30 days of the day of the notice described in Subsection (4)(a) shall be considered denied.

(5) Once the application described in Subsection (1) has been approved, the county may:require, by written request of the county assessor, the owner to submit a new application or a signed statement that verifies that the land qualifies for assessment under this part; orexcept as provided in Subsection (5)(b), require no additional signed statement or application for assessment under this part.A county shall require that an owner provide notice if land is withdrawn from this part:as provided in Section 59-2-506; orfor land that is subject to a conservation easement created in accordance with Section 59-2-506.5, as provided in Section 59-2-506.5.An owner shall submit an application or signed statement required under Subsection (5)(a) by the date specified in the written request of the county assessor for the application or signed statement.

(6) A certification under Subsection (2)(f) is considered as if made under oath and subject to the same penalties as provided by law for perjury.

(7) All owners applying for participation under this part and all purchasers or lessees signing statements under Subsection (8) are considered to have given their consent to field audit and review by:the commission;the county assessor; orthe commission and the county assessor.The consent described in Subsection (7)(a) is a condition to the acceptance of any application or signed statement.

(8) Any owner of land eligible for assessment under this part, because a purchaser or lessee actively devotes the land to agricultural use as required by Section 59-2-503, may qualify the land for assessment under this part by submitting, with the application described in Subsection (2), a signed statement from that purchaser or lessee certifying those facts that would be necessary to meet the requirements of Section 59-2-503 for assessment under this part.

Amended by Chapter 319, 2017 General Session

59-2-509 - Change of ownership or legal description.

(1) Subject to the other provisions of this section, land assessed under this part may continue to be assessed under this part if the land continues to comply with the requirements of this part, regardless of whether the land continues to have:the same owner; orlegal description.

(2) Notwithstanding Subsection (1), land described in Subsection (1) is subject to the rollback tax as provided in Section 59-2-506 if the land is withdrawn from this part.

(3) Notwithstanding Subsection (1), land is withdrawn from this part if:there is a change in:the ownership of the land; orthe legal description of the land; andafter a change described in Subsection (3)(a):the land does not meet the requirements of Section 59-2-503;an owner of the land fails to submit a new application for assessment as provided in Section 59-2-508 within 120 days after the day on which a change described in Subsection (3)(a) occurs; oran owner of the land submits the application required by this section; andthe county denies the application upon review.

(4) Within 30 days from the day on which a county receives an application required by this section, the county shall:review the application for completion; andapprove or deny the application.

(5) Land under an application required by this section is not withdrawn from this part for the period in which the application is under review by the county.

Amended by Chapter 337, 2025 General Session

59-2-510 - Separation of land.

Separation of a part of the land which is being valued, assessed, and taxed under this part, either by conveyance or other action of the owner of the land, for a use other than agricultural, subjects the land which is separated to liability for the applicable rollback tax, but does not impair the continuance of agricultural use valuation, assessment, and taxation for the remaining land if it continues to meet the requirements of this part.

Renumbered and Amended by Chapter 4, 1987 General Session

59-2-511 - Acquisition of land by governmental entity — Requirements — Rollback tax — One-time in lieu fee payment — Passage of title.

(1) For purposes of this section, “governmental entity” means:the United States;the state;a political subdivision of the state, including:a county;a city;a town;a school district;a special district; ora special service district; oran entity created by the state or the United States, including:an agency;a board;a bureau;a commission;a committee;a department;a division;an institution;an instrumentality; oran office.

(2) Except as provided in Subsections (3) through (5), land acquired by a governmental entity is subject to the rollback tax imposed by this part if:before the governmental entity acquires the land, the land is assessed under this part; andafter the governmental entity acquires the land, the land does not meet the requirements of Section 59-2-503 for assessment under this part.A person dedicating a public right-of-way to a governmental entity shall pay the rollback tax imposed by this part if:a portion of the public right-of-way is located within a subdivision as defined in Section 10-20-102; orin exchange for the dedication, the person dedicating the public right-of-way receives:money; orother consideration.

(3) Except as provided in Subsections (4) and (5), land acquired by a governmental entity is not subject to the rollback tax imposed by this part, but is subject to a one-time in lieu fee payment as provided in Subsection (3)(b), if:the governmental entity acquires the land by eminent domain;the land is under the threat or imminence of eminent domain proceedings; andthe governmental entity provides written notice of the proceedings to the owner; orthe land is donated to the governmental entity.If a governmental entity acquires land under Subsection (3)(a)(iii), the governmental entity shall make a one-time in lieu fee payment:to the county treasurer of the county in which the land is located; andin an amount equal to the amount of rollback tax calculated under Section 59-2-506.If a governmental entity acquires land under Subsection (3)(a)(i) or (3)(a)(ii), the governmental entity shall make a one-time in lieu fee payment:to the county treasurer of the county in which the land is located; andif the land remaining after the acquisition by the governmental entity meets the requirements of Section 59-2-503, in an amount equal to the rollback tax under Section 59-2-506 on the land acquired by the governmental entity; orif the land remaining after the acquisition by the governmental entity is less than five acres, in an amount equal to the rollback tax under Section 59-2-506 on the land acquired by the governmental entity and the land remaining after the acquisition by the governmental entity.For purposes of Subsection (3)(b)(ii), “land remaining after the acquisition by the governmental entity” includes other eligible acreage that is used in conjunction with the land remaining after the acquisition by the governmental entity.The county treasurer shall pay 100% of the in lieu fee payment collected under this section to the county, which the county shall deposit and use in accordance with Section 17-41-602.

(4) Except as provided in Section 59-2-506.5, if land acquired by a governmental entity is made subject to a conservation easement in accordance with Section 59-2-506.5:the land is not subject to the rollback tax imposed by this part; andthe governmental entity acquiring the land is not required to make an in lieu fee payment under Subsection (3)(b).

(5) This Subsection (5) applies only to a governmental entity that is the state or a political subdivision of the state as described in Subsections (1)(b) and (c).Land acquired by a governmental entity described in Subsection (5)(a) is not subject to the rollback tax imposed by this part.Notwithstanding Subsection (5)(b), a governmental entity described in Subsection (5)(a) may not, within five years after the day on which the governmental entity acquires land, sell the land to a private entity unless the governmental entity makes a one-time in lieu fee payment:to the county treasurer of the county in which the land is located;in an amount equal to the rollback tax under Section 59-2-506 on the land acquired by the governmental entity at the time of acquisition; andbefore selling the land to the private entity.

(6) If a governmental entity acquires land subject to assessment under this part, title to the land may not pass to the governmental entity until the following are paid to the county treasurer:any tax due under this part;any one-time in lieu fee payment due under this part; andany interest due under this part.

Amended by Chapter 17, 2025 Special Session 1

59-2-512 - Land located in more than one county.

(1) If contiguous land in agricultural use in one ownership is located in more than one county, compliance with this part: shall be determined on the basis of the total area and production of the contiguous land; andis not determined on the basis of the area or production of land that is located in one particular county.

(2) If land in agricultural use in one ownership is located in more than one county but the land is not contiguous across county lines, compliance with the requirements of this part shall be determined on the basis of the total area and production of the land in each county.

Amended by Chapter 141, 2002 General Session

59-2-513 - Tax list and duplicate.

The factual details to be shown on the assessor’s tax list and duplicate with respect to land which is being valued, assessed, and taxed under this part are the same as those set forth by the assessor with respect to other taxable property in the county.

Renumbered and Amended by Chapter 4, 1987 General Session

59-2-514 - State Farmland Evaluation Advisory Committee — Membership — Duties.

(1) There is created a State Farmland Evaluation Advisory Committee consisting of five members appointed as follows: one member appointed by the commission who shall be chairman of the committee;one member appointed by the president of Utah State University;one member appointed by the state Department of Agriculture and Food;one member appointed by the state County Assessors’ Association; andone member actively engaged in farming or ranching appointed by the other members of the committee.

(2) The committee shall meet at the call of the chairman to review the several classifications of land in agricultural use in the various areas of the state and recommend a range of values for each of the classifications based upon productive capabilities of the land when devoted to agricultural uses. The recommendations shall be submitted to the commission prior to October 2 of each year.

Amended by Chapter 82, 1997 General Session

59-2-515 - Rules prescribed by commission.

The commission may promulgate rules and prescribe forms necessary to effectuate the purposes of this part.

Renumbered and Amended by Chapter 4, 1987 General Session

59-2-516 - Appeal to the county board of equalization.

(1) Notwithstanding Section 59-2-1004and except as provided in Subsection (2), the owner of land may appeal the determination or denial of a county assessor to the county board of equalization within 60 days after the day on which:the county assessor makes a determination under this part; orthe county assessor’s failure to make a determination results in the owner’s request being considered denied under this part.

(2) Notwithstanding Subsection (1), the commission shall, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules establishing circumstances under which an appeal may be filed with the county board of equalization no later than 60 days after the deadline for an appeal described in Subsection (1).

Amended by Chapter 297, 2024 General Session

Appraisers and Appraisals

59-2-701 - Appraisal by certified or licensed appraisers — Appraiser trainees — Certification of elected county assessors — Commission may prescribe additional requirements for appraisers — Rulemaking authority — County assessor to ensure compliance.

(1) Except as provided in Subsection (1)(b), a person performing an appraisal for purposes of establishing fair market value of real estate or real property for the assessment roll shall be the holder of an appraiser’s certificate or license issued by the Division of Real Estate under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act.Notwithstanding Section 61-2g-301, an uncertified or unlicensed appraiser trainee who is registered under Section 61-2g-302 may appraise property under the direction of a holder of an appraiser’s certificate or license issued by the Division of Real Estate under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act.

(2) The limitations on appraisal authority under Subsections 61-2g-311(1) and (2) and Section 61-2g-312 do not apply to a person performing an appraisal for purposes of establishing fair market value for the assessment roll.

(3) The commission may prescribe additional requirements for any person performing an appraisal for purposes of establishing fair market value for the assessment roll.

(4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to establish qualifications for personal property appraisers exempt from licensure under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act.

(5) In accordance with Sections 17-67-301 and 17-67-302, a county assessor shall ensure that the assessor’s office is in compliance with this section and any additional rules or requirements for property appraisers established by the commission.

Amended by Chapter 17, 2025 Special Session 1

59-2-702 - Education and training of appraisers — Continuing education for appraisers and county assessors.

(1) The commission shall conduct, at its own expense, a program of education and training of appraisal personnel preparatory to the examination of applicants for appraisers’ and assessors’ certification or licensure required by Section 59-2-701.

(2) To ensure that the assessment of property will be performed in a professional manner by competent personnel, meeting specified professional qualifications, the commission shall conduct a continuing program of in-service education and training for county assessors and property appraisers in the principles and practices of assessment and appraisal of property. For this purpose the commission may cooperate with educational institutions, local, regional, state, or national assessors’ organizations, and with other appropriate professional organizations. The commission may reimburse the participation expenses incurred by assessors and other employees of the state or its subdivisions whose attendance at in-service training programs is approved by the commission.

(3) The commission shall ensure that any training or continuing education required under this section complies with Title 63G, Chapter 22, State Training and Certification Requirements.

Amended by Chapter 200, 2018 General Session

59-2-702.5 - Education and training for county assessors.

.5(1) The commission shall conduct a program of education and training for county assessors that offers instruction on:a county assessor’s statutory obligations; andthe practical application of mass appraisal techniques to satisfy a county assessor’s statutory obligations.The commission shall confer a designation of completion upon a county assessor each time that the county assessor completes the program under Subsection (1)(a).

.5(2) A county assessor shall obtain a designation of completion under Subsection (1)(b) within 12 months after the day on which the county assessor starts a term of office.

Amended by Chapter 337, 2025 General Session

59-2-703 - Commission to assist county assessors — Appraisers provided upon request — Costs of services — Contingency fee arrangements prohibited.

(1) Except as provided in Section 59-2-331, the commission shall, upon request and pursuant to mutual agreement, provide county assessors with technical assistance and appraisal aid. The commission shall provide certified or licensed appraisers who, upon request of the county assessor and pursuant to mutual agreement, shall perform appraisals of property and other technical services as needed by the county assessor.The commission shall calculate the costs of these services based on the number of days of services rendered.Each county shall pay to the commission an amount equal to the cost of the services that the county receives.

(2) Both the commission and counties may contract with a private firm or an individual to conduct appraisals.A county assessor may request the private firm or individual conducting appraisals to assist the county assessor in meeting the requirements of Section 59-2-303.1.Notwithstanding Title 63G, Chapter 2, Government Records Access and Management Act, the commission and counties may disclose the name of the taxpayer and the taxpayer’s address to the contract appraiser.A private appraiser is subject to the confidentiality requirements and penalty provisions provided in Title 63G, Chapter 2, Part 8, Remedies.Neither the commission nor a county may contract with a private firm or an individual under a contingency fee arrangement to assess property or prosecute or defend an appeal.An appraisal that has been prepared on a contingency fee basis may not be allowed in any proceeding before a county board of equalization or the commission.

Amended by Chapter 337, 2025 General Session

(1) Each year, to assist in the evaluation of appraisal performance of taxable real property, the commission shall conduct and publish studies to determine the relationship between the market value shown on the assessment roll and the market value of real property in each county.The studies conducted under this Subsection (1) shall include measurements of uniformity within counties and use statistical methods established by the commission.County assessors may provide sales information to the commission for purposes of the studies conducted under this Subsection (1).The commission shall make the sales and appraisal information related to the studies conducted under this Subsection (1) available to the assessors upon request.

(2) The commission shall, each year, order each county to adjust or factor its assessment rates using the most current studies so that the assessment rate in each county is in accordance with that prescribed in Section 59-2-103.The adjustment or factoring ordered under this Subsection (2) may include an entire county, geographical areas within a county, and separate classes of properties.

(3) If the commission determines that sales data in any county is insufficient to perform the studies required under Subsection (1), the commission may conduct appraisals of property within that county.

(4) If a county fails to implement factoring ordered under Subsection (2), the commission shall:implement the factoring; andcharge an amount equal to the reasonable implementation costs of the factoring to that county.

(5) If a county disputes the factoring ordered under Subsection (2), the matter may be mediated by the Multicounty Appraisal Trust as defined in Section 59-2-1601.

(6) The commission may change the factor for any county which, after a hearing before the commission, establishes that the factor should properly be set at a different level for that county.The commission shall establish the method, procedure, and timetable for the hearings authorized under this section, including access to information to ensure a fair hearing.

(7) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may establish rules to implement this section.

Amended by Chapter 337, 2025 General Session

59-2-704.5 - Commission to adopt rules — Legislative review.

.5(1) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, and after receiving the advice of the Utah Assessors Association, the commission shall by rule adopt standards for determining acceptable assessment levels and valuation deviations within each county. The standards shall be used for determining whether factoring or corrective action is required under Subsection 59-2-704(2).

.5(2) As part of its review of the standards for determining acceptable assessment levels and valuation deviations within each county, the commission shall consider any relevant standards promulgated by the International Association of Assessing Officers.

.5(3) By October 1, 1998, and every five years thereafter, the Revenue and Taxation Interim Committee shall review the commission’s standards and determine whether the standards should be modified.

Amended by Chapter 382, 2008 General Session

59-2-705 - Personal property audits — Records confidential — Cost.

(1) The commission shall provide the services of qualified personal property appraisers for the purpose of auditing taxable personal property accounts in each county. The results of the audits shall be reported to the assessor of the county. The reports shall constitute the confidential records of the commission and the assessor’s office but the commission or the assessor may publish statistical information based upon the audits. The accounts to be audited shall be determined by the commission and the county assessor.

(2) The costs of all personal property audits made pursuant to Subsection (1) shall be computed by the commission upon the basis of the number of days of services rendered, and 70% of the cost shall be borne by the commission and 30% by the county. To assist the counties in budgeting for these services, the commission shall submit to each county assessor not later than May 1 of each year an estimate of the costs of the audits for the following fiscal year.

Amended by Chapter 3, 1988 General Session

Apportionment

59-2-801 - Apportionment of property assessed by commission.

(1) As used in this section:Except as provided in Subsection (1)(a)(ii), “designated tax area” means a tax area created by the overlapping boundaries of only the following taxing entities:a county; anda school district.”Designated tax area” includes a tax area created by the overlapping boundaries of the taxing entities described in Subsection (1)(a)(i) and:a city or town if the boundaries of the school district under Subsection (1)(a)(i) and the boundaries of the city or town are identical; ora special service district if the boundaries of the school district under Subsection (1)(a)(i) are located entirely within the special service district.”Ground hours” means the total number of hours during the calendar year immediately preceding the January 1 described in Section 59-2-103 that aircraft owned or operated by the following are on the ground:an air charter service;an air contract service; oran airline.

(2) Before May 25 of each year, the commission shall apportion to each tax area the total assessment of all of the property the commission assesses as provided in Subsections (2)(a) through (e).The commission shall apportion the assessments of the property described in Subsection (2)(a)(ii):to each tax area through which the public utility or company described in Subsection (2)(a)(ii) operates; andin proportion to the property’s value in each tax area.Subsection (2)(a)(i) applies to property owned by:a public utility, except for the rolling stock of a public utility;a pipeline company;a power company;a canal company; oran irrigation company.The commission shall apportion the assessments of the rolling stock of a railroad:to the tax areas through which railroads operate; andin the proportion that the length of the main tracks, sidetracks, passing tracks, switches, and tramways of the railroads in each tax area bears to the total length of the main tracks, sidetracks, passing tracks, switches, and tramways in the state.The commission shall apportion the assessments of the property of a car company to:each tax area in which a railroad is operated; andin the proportion that the length of the main tracks, passing tracks, sidetracks, switches, and tramways of all of the railroads in each tax area bears to the total length of the main tracks, passing tracks, sidetracks, switches, and tramways of all of the railroads in the state.The commission shall apportion the assessments of the property described in Subsection (2)(d)(ii) to each tax area in which the property is located.Subsection (2)(d)(i) applies to the following property:mines;mining claims; ormining property.The commission shall apportion the assessments of the property described in Subsection (2)(e)(ii) to:each designated tax area; andin the proportion that the ground hours in each designated tax area bear to the total ground hours in the state.Subsection (2)(e)(i) applies to the mobile flight equipment owned or operated by an:air charter service;air contract service; orairline.

(3) State-assessed commercial vehicles that weigh 14,001 pounds or more shall be taxed at a statewide average rate which is calculated from the overall county average tax rates from the preceding year, exclusive of the property subject to the statewide uniform fee, weighted by lane miles of principal routes in each county.In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall adopt rules to define “principal routes.”State-assessed commercial vehicles that weigh 14,000 pounds or less are subject to the uniform fee provided in Section 59-2-405.1.The combined revenue from all state-assessed commercial vehicles shall be apportioned to the counties based on:40% by the percentage of lane miles of principal routes within each county as determined by the commission; and60% by the percentage of total state-assessed vehicles having business situs in each county.At least quarterly, the commission shall apportion the total taxes paid on state-assessed commercial vehicles to the counties.Each county shall apportion its share of the revenues under this Subsection (3) to the taxing entities within its boundaries in the same proportion as the assessments of other:real property;tangible personal property; andproperty assessed by the commission.

Amended by Chapter 234, 2025 General Session

59-2-802 - Statement of commission transmitted to county auditors — Contents of statement — Duties of auditors — Change of assessment prohibited.

(1) The commission shall, before June 8, annually transmit to the county auditor of each county to which an apportionment has been made a statement showing: the property assessed;the value of the property, as fixed and apportioned to the tax areas; andthe aggregate amount of taxable value placed in dispute in accordance with Section 59-2-1007.

(2) The county auditor shall enter the: statement on the county assessment roll or book; andamount of the assessment apportioned to the county in the column of the assessment book or roll which shows for the county the total taxable value of all property.

(3) A county board of equalization may not change any assessment fixed by the commission.

Amended by Chapter 139, 2015 General Session

59-2-803 - Statement transmitted by county auditors to governing bodies — Contents of statement.

(1) The county auditor shall transmit to the governing bodies of taxing entities in which the property is located, or to which any of the value is apportioned, a statement of the valuation of all property as fixed and apportioned by the commission and reported under Section 59-2-802.

(2) The statement under Subsection (1) shall contain the aggregate amount of taxable value placed in dispute in accordance with Section 59-2-1007.

(3) The statement shall be transmitted at the same time and in the same manner as the statement is transmitted under Section 59-2-924.

Amended by Chapter 139, 2015 General Session

59-2-804 - Interstate allocation of mobile flight equipment.

(1) As used in this section:“Aircraft type” means a particular model of aircraft as designated by the manufacturer of the aircraft.”Airline ground hours calculation” means an amount equal to the product of:the total number of hours aircraft owned or operated by an airline are on the ground, calculated by aircraft type; andthe cost percentage.”Airline revenue ton miles” means, for an airline, the total revenue ton miles during the calendar year that immediately precedes the January 1 described in Section 59-2-103.”Cost percentage” means a fraction, calculated by aircraft type, the numerator of which is the airline’s average cost of the aircraft type and the denominator of which is the airline’s average cost of the aircraft type:owned or operated by the airline; andthat has the lowest average cost.”Ground hours factor” means the product of:a fraction, the numerator of which is the Utah ground hours calculation and the denominator of which is the airline ground hours calculation; and.50.Except as provided in Subsection (1)(f)(ii), “mobile flight equipment” is as defined in Section 59-2-102.”Mobile flight equipment” does not include tangible personal property described in Subsection 59-2-102(26) owned by an:air charter service; orair contract service.”Mobile flight equipment allocation factor” means the sum of:the ground hours factor; andthe revenue ton miles factor.”Revenue ton miles” is determined in accordance with 14 C.F.R. Part 241.”Revenue ton miles factor” means the product of:a fraction, the numerator of which is the Utah revenue ton miles and the denominator of which is the airline revenue ton miles; and.50.”Utah ground hours calculation” means an amount equal to the product of:the total number of hours aircraft owned or operated by an airline are on the ground in this state, calculated by aircraft type; andthe cost percentage.”Utah revenue ton miles” means, for an airline, the total revenue ton miles within the borders of this state:during the calendar year that immediately precedes the January 1 described in Section 59-2-103; andfrom flight stages that originate or terminate in this state.

(2) For purposes of the assessment of an airline’s mobile flight equipment by the commission, a portion of the value of the airline’s mobile flight equipment shall be allocated to the state by calculating the product of:the total value of the mobile flight equipment; andthe mobile flight equipment allocation factor.

Amended by Chapter 234, 2025 General Session

Levies

59-2-901 - Determination of rate by commission — Transmittal to county and state auditors.

Before June 22 of each year the commission shall determine the rate of state tax to be levied and collected upon the taxable value of all property in the state sufficient to raise the amount of revenue specified by the Legislature for general state purposes. That rate may not exceed .00048 per dollar of taxable value of taxable property in the state. The commission shall transmit to the county auditor of each county and to the state auditor a statement of that rate. The county auditor shall, upon receipt, give the commission written acknowledgment of receipt.

Amended by Chapter 3, 1988 General Session

59-2-902 - Minimum basic tax levy for school districts.

(1) If any county fails to comply with Section 59-2-704, then this section determines the adjustment of the basic school levy for school districts within the county. Before June 15, the commission shall ascertain from the State Board of Education the number of weighted pupil units in each school district in the state for the school year commencing July 1 of the current calendar year, estimated according to the Minimum School Program Act, and the money necessary for the cost of the operation and maintenance of the minimum school program of the state for the school fiscal year beginning July 1 of the current calendar year. The commission shall then estimate the amounts of all surpluses in the Uniform School Fund, as of July 1 of the current calendar year, available for the operation and maintenance of the program, and shall estimate the anticipated income to the fund available for those purposes for the current school year from all sources, including revenues from taxes on income or from taxes on intangible property pursuant to Article XIII, Sec. 12, Utah Constitution.

(2) The commission shall then determine for each school district the amount to be raised by the minimum basic tax levy as its contribution toward the cost of the basic state-supported program, as required by the Minimum School Program Act.

(3) Each county auditor shall be notified by the commission that the minimum basic tax levy shall be imposed by the school district, to which shall be added an additional amount, if any, due to local undervaluation as provided in this section. The auditor shall inform the county legislative body as to the amount of the levy. The county legislative body shall at the time and in the manner provided by law make the levy upon the taxable property in the school district together with further levies for school purposes as may be required by each school district to pay the costs of programs in excess of the basic state-supported school program.

(4) If the levy applied under this section raises an amount in excess of the total basic state-supported school program for a school district, the excess amount shall be remitted by the school district to the State Board of Education to be credited to the Uniform School Fund for allocation to school districts to support the basic state-supported school program. The availability of money shall be considered by the commission in fixing the state property levy as provided in the Minimum School Program Act.

(5) If the levy does not raise an amount in excess of the total basic state-supported school program for a district, then the difference between the amount which the local levy will raise within the district, and the total cost of the basic state-supported school program within the district shall be computed. This difference, if any, shall be apportioned from the Uniform School Fund to each school district as the contribution of the state to the basic state-supported school program for the district, subject to the following conditions: Before the apportionment is made, the commission shall determine if the local taxable valuation of any school district is undervalued according to law and if so, the dollar amount of the undervaluation. The dollar amount of the undervaluation shall be multiplied by the district basic uniform school levy at 98%. The resulting dollar amount shall be divided by the current year estimated yield of .0002 per dollar of taxable value at 98% based on the district’s taxable valuation prior to adjusting for undervaluation.The resulting levy amount shall be added to the required district basic uniform levy to determine the combined district basic school levy adjusted for undervaluation. The combined rate of levy shall be certified to the county auditor and employed by the auditor and the county legislative body in lieu of the required basic school local levy.

Amended by Chapter 4, 1993 General Session

59-2-903 - Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program — Manner.

In providing for remittance to the State Board of Education of any excess collections from the tax levy applied for the basic state-supported school program as specified in Subsection 59-2-902(4) , the excess amount shall be remitted in the following manner:

(1) by June 1, 95% of the amount by which the money then collected, pursuant to the levy, exceeds the estimated total basic state-supported school program of the district; or

(2) as soon after the end of the school year as the school district and the State Board of Education can determine the actual cost of the district’s basic state-supported school program, the district and the State Board of Education shall make a final settlement.

Amended by Chapter 3, 1988 General Session

59-2-904 - Participation by district in state’s contributions to state-supported levy program.

(1) In addition to the basic state contribution provided in Section 59-2-902, a school district may participate in the state’s contributions to the state-supported levy program by conforming to the requirements of the Minimum School Program Act and by making the required additional levy.

(2) A school district that participates in the state-supported levy program shall certify to the State Board of Education the results of its determination and the amount of the board or voted local levy that the district will impose.

Amended by Chapter 371, 2011 General Session

59-2-905 - Legislature to set minimum rate of levy for state’s contribution to minimum school program — Matters to be considered — Commission to transmit rate to auditors — Acknowledgment of receipt.

The Legislature shall set the minimum rate of levy on each dollar of taxable value of taxable property so that it will raise sufficient supplementary revenue to pay the state’s contribution to the cost of the minimum school program for that year. The Legislature shall take into consideration the estimated tax delinquency for the current year, and shall be conservative in its estimate of revenue to assure ample funds for the state’s contribution to the cost of the minimum school program. The commission shall immediately transmit to the county auditor of each county and to the state auditor a statement of the rate. The county auditor shall, upon receipt, give the commission written acknowledgment of receipt.

Amended by Chapter 3, 1988 General Session

59-2-906 - Rates fixed by commission valid.

The action of the commission in fixing the rate of taxation for state and state school purposes is a valid rate.

Amended by Chapter 3, 1988 General Session

59-2-908 - Single aggregate limitation — Maximum levy.

(1) Except as provided in Subsection (2), each county shall have a single aggregate limitation on the property tax levied for all purposes by the county. Except as provided in Section 59-2-911, this limitation may not exceed the maximum set forth in this section. The maximum is: .0032 per dollar of taxable value in all counties with a total taxable value of more than $100, 000, 000; an d .0036 p er d o ll a ro f t a x ab l e v a l u e ina ll co u n t i es w i t ha t o t a lt a x ab l e v a l u eo f l ess t han$ 100,000,000.

(2) Beginning January 1, 1995, a county may impose a tax rate in excess of the limitation provided in Subsection (1) if the rate established under Subsection (1)(a) or (b) generates revenues for the county in an amount that is less than the revenues that would be generated by the county under the certified tax rate established in Section 59-2-924.A county meeting the requirements of Subsection (2)(a) may impose a tax rate that does not exceed the certified tax rate established in Section 59-2-924.

Amended by Chapter 61, 2008 General Session

59-2-909 - Time for adoption of levy — County purpose requirement.

The county legislative body of each county shall adopt a proposed or, if the tax rate is not more than the certified tax rate, a final tax rate on the taxable property of the county before June 22 to provide funds for county purposes.

Amended by Chapter 227, 1993 General Session

59-2-910 - Amount available for each purpose.

The county legislative body shall determine the amount which shall be available for each purpose authorized by law.

Amended by Chapter 227, 1993 General Session

59-2-911 - Exceptions to maximum levy limitation.

(1) The maximum levies set forth in Section 59-2-908 do not apply to and do not include:levies made to pay outstanding judgment debts;levies made in any special improvement districts;levies made for extended services in any county service area;levies made for county library services;levies made for county animal welfare services;levies made to be used for storm water, flood, and water quality control;levies made to share disaster recovery expenses for public facilities and structures as a condition of state assistance when a Presidential Declaration has been issued under the Disaster Relief Act of 1974, 42 U.S.C. Sec. 5121;levies made to pay interest and provide for a sinking fund in connection with any bonded or voter authorized indebtedness, including the bonded or voter authorized indebtedness of county service areas, special service districts, and special improvement districts;levies made to fund local health departments;levies made to fund public transit districts;levies made to establish, maintain, and replenish special improvement guaranty funds;levies made in any special service district;levies made to fund municipal-type services to unincorporated areas of counties under Title 17, Chapter 78, Part 5, Provision of Municipal-Type Services to Unincorporated Areas;levies made to fund the purchase of paramedic or ambulance facilities and equipment and to defray administration, personnel, and other costs of providing emergency medical and paramedic services, but this exception only applies to those counties in which a resolution setting forth the intention to make those levies has been duly adopted by the county legislative body and approved by a majority of the voters of the county voting at a special or general election;the multicounty and county assessing and collecting levies under Section 59-2-1602; andall other exceptions to the maximum levy limitation pursuant to statute.

(2) Upon the retirement of bonds issued for the development of a convention complex described in Section 17-63-904, and notwithstanding Section 59-2-908, any county of the first class may continue to impose a property tax levy equivalent to the average property tax levy previously imposed to pay debt service on those retired bonds.Notwithstanding that the imposition of the levy described in Subsection (2)(a) may not result in an increased amount of ad valorem tax revenue, the levy is subject to the notice requirements of Section 59-2-919.The revenue from this continued levy shall be used only for the funding of convention facilities as defined in Section 59-12-602.

Amended by Chapter 17, 2025 Special Session 1

59-2-912 - Time for adoption of levy — Certification to county auditor.

(1) Except as provided in Subsection (2), the governing body of each taxing entity shall before June 22 of each year: adopt a proposed tax rate, or, if the tax rate is not more than the certified tax rate, a final tax rate for the taxing entity; andreport the rate and levy, and submit the statement required under Section 59-2-913 and any other information prescribed by rules of the commission for the preparation, review, and certification of the tax rate, to the county auditor of the county in which the taxing entity is located.

(2) If the governing body of a taxing entity does not receive the taxing entity’s certified tax rate at least seven days prior to the date described in Subsection (1), the governing body of the taxing entity shall, no later than 14 days after receiving the certified tax rate from the county auditor: adopt a proposed tax rate, or, if the tax rate is not more than the certified tax rate, a final tax rate for the taxing entity; andcomply with the requirements of Subsection (1)(b).

(3) If the governing body of a taxing entity fails to comply with Subsection (1) or (2), the auditor of the county in which the taxing entity is located shall notify the taxing entity by certified mail of the deficiency and forward all available documentation to the commission.Upon receipt of the notice and documentation from the county auditor under Subsection (3)(a), the commission shall hold a hearing on the matter and certify an appropriate tax rate.

Amended by Chapter 183, 2013 General Session

59-2-913 - Definitions — Statement of amount and purpose of levy — Contents of statement — Filing with county auditor — Transmittal to commission — Calculations for establishing tax levies — Format of statement.

(1) As used in this section, “budgeted property tax revenues” does not include property tax revenue received by a taxing entity from personal property that is: assessed by a county assessor in accordance with Part 3, County Assessment; andsemiconductor manufacturing equipment.

(2) The legislative body of each taxing entity shall file a statement as provided in this section with the county auditor of the county in which the taxing entity is located.The auditor shall annually transmit the statement to the commission:before June 22; orwith the approval of the commission, on a subsequent date prior to the date required by Section 59-2-1317 for the county treasurer to provide the notice under Section 59-2-1317.The statement shall contain the amount and purpose of each levy fixed by the legislative body of the taxing entity.

(3) For purposes of establishing the levy set for each of a taxing entity’s applicable funds, the legislative body of the taxing entity shall calculate an amount determined by dividing the budgeted property tax revenues, specified in a budget that has been adopted and approved prior to setting the levy, by the amount calculated under Subsections 59-2-924(4)(b)(i) through (iv).

(4) The format of the statement under this section shall: be determined by the commission; andcite any applicable statutory provisions that:require a specific levy; orlimit the property tax levy for any taxing entity.

(5) The commission may require certification that the information submitted on a statement under this section is true and correct.

Amended by Chapter 368, 2018 General Session

59-2-914 - Excess levies — Commission to recalculate levy — Notice to implement adjusted levies to county auditor — Authority to exceed maximum levy permitted by law.

(1) If the commission determines that a levy established for a taxing entity set under Section 59-2-913 is in excess of the maximum levy permitted by law, the commission shall: lower the levy so that it is set at the maximum level permitted by law;notify the taxing entity which set the excessive rate that the rate has been lowered; andnotify the county auditor of the county or counties in which the taxing entity is located to implement the rate established by the commission.

(2) A levy set for a taxing entity by the commission under this section shall be the official levy for that taxing entity unless: the taxing entity lowers the levy established by the commission; orthe levy is subsequently modified by a court order.

(3) Notwithstanding Subsection (1) or (2), a taxing entity may impose a tax rate that exceeds the maximum levy permitted by law if the tax rate the taxing entity imposes is at or below the taxing entity’s certified tax rate established in Section 59-2-924.

Amended by Chapter 469, 2013 General Session

59-2-916 - Tax for development of Colorado River Water Project.

The governing body of each county, town, city, conservation district, and metropolitan district may levy a tax for participation in the development of the use of Colorado river water in Utah through the Colorado River-Great Basin Project. The tax shall be levied at the same time and collected in the same manner as other taxes.

Renumbered and Amended by Chapter 4, 1987 General Session

59-2-917 - Use of funds.

The money raised by the levy imposed by Section 59-2-916 may be used for development purposes as provided in Section 59-2-916 or the governing body of any taxing entity may make contributions to the extent of the fund raised by the tax, to any state or government agency which has been organized for that public purpose and is engaged in the development.

Amended by Chapter 3, 1988 General Session

59-2-918.5 - Hearings on judgment levies — Advertisement.

.5(1) A taxing entity may not impose a judgment levy unless it first advertises its intention to do so and holds a public hearing in accordance with the requirements of this section.

.5(2) The advertisement required by this section may be combined with the advertisement described in Section 59-2-919.The advertisement shall be at least 1/8 of a page in size and shall meet the type, placement, and frequency requirements established under Section 59-2-919.For taxing entities operating under a July 1 through June 30 fiscal year the public hearing shall be held 10 or more days after notice is provided to property owners pursuant to Section 59-2-919.1.For taxing entities operating under a January 1 through December 31 fiscal year:for an eligible judgment issued on or after March 1 but on or before September 15, the public hearing shall be held at the same time as the hearing at which the annual budget is adopted; orfor an eligible judgment issued on or after September 16 but on or before the last day of February, the public hearing shall be held 10 or more days after notice is provided to property owners pursuant to Section 59-2-919.1.

.5(3) The advertisement shall specify the date, time, and location of the public hearing at which the levy will be considered and shall set forth the total amount of the eligible judgment and the tax impact on an average residential and business property located within the taxing entity.

.5(4) If a final decision regarding the judgment levy is not made at the public hearing, the taxing entity shall announce at the public hearing the scheduled time and place for consideration and adoption of the judgment levy.

.5(5) The date, time, and place of a public hearing required under this section shall be included on the notice provided to property owners pursuant to Section 59-2-919.1.The requirements of Subsections 59-Ch59_2|59-2-919](b)(i) and (c) through (f) apply to a public hearing required under this section.

Amended by Chapter 246, 2024 General Session

59-2-918.6 - New and remaining school district budgets — Advertisement — Public hearing.

.6(1) As used in this section, “existing school district,” “new school district,” and “remaining school district” are as defined in Section 53G-3-102.

.6(2) For the first fiscal year in which a new school district created under Section 53G-3-302 assumes responsibility for providing student instruction, the new school district and the remaining school district or districts may not impose a property tax unless the district imposing the tax: advertises its intention to do so in accordance with Subsection (3); andholds a public hearing in accordance with Subsection (4).

.6(3) The advertisement required by this section: may be combined with the advertisement described in Section 59-2-919;shall be at least 1/4 of a page in size and shall meet the type, placement, and frequency requirements established under Section 59-2-919; andshall specify the date, time, and location of the public hearing at which the levy will be considered and shall set forth the total amount of the district’s proposed property tax levy and the tax impact on an average residential and business property located within the taxing entity compared to the property tax levy imposed in the prior year by the existing school district.

.6(4) The date, time, and place of public hearings required by this section shall be included on the notice provided to property owners pursuant to Section 59-2-919.1.If a final decision regarding the property tax levy is not made at the public hearing, the school district shall announce at the public hearing the scheduled time and place for consideration and adoption of the budget and property tax levies.

Amended by Chapter 415, 2018 General Session

59-2-919 - Notice and public hearing requirements for certain tax increases — Exceptions — Audit.

(1) As used in this section:“Additional ad valorem tax revenue” means ad valorem property tax revenue generated by the portion of the tax rate that exceeds the taxing entity’s certified tax rate.”Ad valorem tax revenue” means ad valorem property tax revenue not including revenue from:eligible new growth; orpersonal property that is:assessed by a county assessor in accordance with Part 3, County Assessment; andsemiconductor manufacturing equipment.”Base year” means a taxing entity’s fiscal year that immediately precedes the fiscal year in which the taxing entity first adopted a budget below last year’s property tax budgeted revenue.”Base year budgeted revenue” means the property tax budgeted revenue, excluding eligible new growth, for the base year.”Calendar year taxing entity” means a taxing entity that operates under a fiscal year that begins on January 1 and ends on December 31.”County executive calendar year taxing entity” means a calendar year taxing entity that operates under the county executive-council form of government described in Section 17-62-203.”Current calendar year” means the calendar year immediately preceding the calendar year for which a calendar year taxing entity seeks to levy a tax rate that exceeds the calendar year taxing entity’s certified tax rate.”Eligible new growth” means the same as that term is defined in Section 59-2-924.”Fiscal year taxing entity” means a taxing entity that operates under a fiscal year that begins on July 1 and ends on June 30.”Meeting” means the same as that term is defined in Section 52-4-103.”Last year’s property tax budgeted revenue” does not include:revenue received by a taxing entity from a debt service levy voted on by the public;revenue generated by the combined basic rate as defined in Section 53F-2-301; orrevenue generated by the charter school levy described in Section 53F-2-703.”Truth-in-taxation exemption period” means a six-year period that begins with the base year.

(2) Except as provided in Subsection (11), a taxing entity may not levy a tax rate that exceeds the taxing entity’s certified tax rate unless the taxing entity meets:the requirements of this section that apply to the taxing entity; andall other requirements as may be required by law.

(3) Subject to Subsection (3)(b) and except as provided in Subsection (5), a calendar year taxing entity may levy a tax rate that exceeds the calendar year taxing entity’s certified tax rate if the calendar year taxing entity:14 or more days before the date of the regular general election or municipal general election held in the current calendar year, states at a public meeting:that the calendar year taxing entity intends to levy a tax rate that exceeds the calendar year taxing entity’s certified tax rate;the dollar amount of and purpose for additional ad valorem tax revenue that would be generated by the proposed increase in the certified tax rate; andthe approximate percentage increase in ad valorem tax revenue for the taxing entity based on the proposed increase described in Subsection (3)(a)(i)(B);provides notice for the public meeting described in Subsection (3)(a)(i) in accordance with Title 52, Chapter 4, Open and Public Meetings Act, including providing a separate item on the meeting agenda that notifies the public that the calendar year taxing entity intends to make the statement described in Subsection (3)(a)(i);meets the advertisement requirements of Subsections (6) and (7) before the calendar year taxing entity conducts the public hearing required by Subsection (3)(a)(v);provides notice by mail:seven or more days before the regular general election or municipal general election held in the current calendar year; andas provided in Subsection (3)(c); andconducts a public hearing that is held:in accordance with Subsections (8) and (9); andin conjunction with the public hearing required by Section 17-63-304 or 17B-1-610.For a county executive calendar year taxing entity, the statement described in Subsection (3)(a)(i) shall be made by the:county council;county executive; orboth the county council and county executive.If the county council makes the statement described in Subsection (3)(a)(i) or the county council states a dollar amount of additional ad valorem tax revenue that is greater than the amount of additional ad valorem tax revenue previously stated by the county executive in accordance with Subsection (3)(a)(i), the county executive calendar year taxing entity shall:make the statement described in Subsection (3)(a)(i) 14 or more days before the county executive calendar year taxing entity conducts the public hearing under Subsection (3)(a)(v); andprovide the notice required by Subsection (3)(a)(iv) 14 or more days before the county executive calendar year taxing entity conducts the public hearing required by Subsection (3)(a)(v).The notice described in Subsection (3)(a)(iv):shall be mailed to each owner of property:within the calendar year taxing entity; andlisted on the assessment roll;shall be printed on a separate form that:is developed by the commission;states at the top of the form, in bold upper-case type no smaller than 18 point “NOTICE OF PROPOSED TAX INCREASE”; andmay be mailed with the notice required by Section 59-2-1317;shall contain for each property described in Subsection (3)(c)(i):the value of the property for the current calendar year;the tax on the property for the current calendar year; andsubject to Subsection (3)(d), for the calendar year for which the calendar year taxing entity seeks to levy a tax rate that exceeds the calendar year taxing entity’s certified tax rate, the estimated tax on the property;shall contain the following statement:“[Insert name of taxing entity] is proposing a tax increase for [insert applicable calendar year]. This notice contains estimates of the tax on your property and the proposed tax increase on your property as a result of this tax increase. These estimates are calculated on the basis of [insert previous applicable calendar year] data. The actual tax on your property and proposed tax increase on your property may vary from this estimate.”;shall state the dollar amount of additional ad valorem tax revenue that would be generated each year by the proposed increase in the certified tax rate;shall include a brief statement of the primary purpose for the proposed tax increase, including the taxing entity’s intended use of additional ad valorem tax revenue described in Subsection (3)(c)(v);shall state the date, time, and place of the public hearing described in Subsection (3)(a)(v);shall state the Internet address for the taxing entity’s public website;may contain other information approved by the commission; andif sent in calendar year 2024, 2025, or 2026, shall contain:notice that the taxpayer may request electronic notice as described in Subsection 17-71-302(1)(m); andinstructions describing how to elect to receive a notice as described in Subsection 17-71-302(1)(m).For purposes of Subsection (3)(c)(iii)(C), a calendar year taxing entity shall calculate the estimated tax on property on the basis of:data for the current calendar year; andthe amount of additional ad valorem tax revenue stated in accordance with this section.

(4) Except as provided in Subsection (5), a fiscal year taxing entity may levy a tax rate that exceeds the fiscal year taxing entity’s certified tax rate if the fiscal year taxing entity:provides notice by meeting the advertisement requirements of Subsections (6) and (7) before the fiscal year taxing entity conducts the public meeting at which the fiscal year taxing entity’s annual budget is adopted; andconducts a public hearing in accordance with Subsections (8) and (9) before the fiscal year taxing entity’s annual budget is adopted.

(5) A taxing entity is not required to meet the notice or public hearing requirements of Subsection (3) or (4) if the taxing entity is expressly exempted by law from complying with the requirements of this section.A taxing entity is not required to meet the notice requirements of Subsection (3) or (4) if:Section 53F-8-301 allows the taxing entity to levy a tax rate that exceeds that certified tax rate without having to comply with the notice provisions of this section; orthe taxing entity:budgeted less than $20, 000 ina d v a l ore m t a x re v e n u e f or t h e p re v i o u s f i sc a l ye a r; an d se t s ab u d g e t d u r in g t h ec u rre n t f i sc a l ye a ro f l ess t han$ 20,000 of ad valorem tax revenue.

(6) Before holding the public hearing described in Subsection (3)(a)(v) or (4)(b), a taxing entity proposing a tax rate increase under this section shall publish an advertisement regarding the proposed tax increase:electronically in accordance with Section 45-1-101; andas a class A notice under Section 63G-30-102.The advertisement described in Subsection (6)(a) shall:be published for at least 14 days before the day on which the taxing entity conducts the public hearing described in Subsection (3)(a)(v) or (4)(b); andsubstantially be in the following form and content:“NOTICE OF PROPOSED TAX INCREASE(NAME OF TAXING ENTITY)The (name of the taxing entity) is proposing to increase its property tax revenue.The (name of the taxing entity) tax on a (insert the average value of a residence in the taxing entity rounded to the nearest thousand dollars) residence would increase from $______ to$ , which is $_______ per year.The (name of the taxing entity) tax on a (insert the value of a business having the same value as the average value of a residence in the taxing entity) business would increase from$ to $_______, which is$ ______ per year.If the proposed budget is approved, (name of the taxing entity) would receive an additional $______ in property tax revenue per year as a result of the tax increase.If the proposed budget is approved, (name of the taxing entity) would increase its property tax budgeted revenue by ___% above last year’s property tax budgeted revenue excluding eligible new growth.The (name of the taxing entity) invites all concerned citizens to a public hearing for the purpose of hearing comments regarding the proposed tax increase and to explain the reasons for the proposed tax increase. You have the option to attend or participate in the public hearing in person or online.PUBLIC HEARINGDate/Time:(date) (time)Location:(name of meeting place and address of meeting place)Virtual Meeting Link:(Internet address for remote participation and live streaming options)To obtain more information regarding the tax increase, citizens may contact the (name of the taxing entity) at (phone number of taxing entity) or visit (Internet address for the taxing entity’s public website).”

(7) The commission:shall adopt rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, governing the joint use of one advertisement described in Subsection (6) by two or more taxing entities; andsubject to Section 45-1-101, may authorize a taxing entity’s use of a commission-approved direct notice to each taxpayer if:the direct notice is different and separate from the notice required under Section 59-2-919.1; andthe taxing entity petitions the commission for the use of a commission-approved direct notice.

(8) On or before June 1, a fiscal year taxing entity shall notify the commission and the county auditor of the date, time, and place of the public hearing described in Subsection (4)(b).On or before October 1 of the current calendar year, a calendar year taxing entity shall notify the commission and the county auditor of the date, time, and place of the public hearing described in Subsection (3)(a)(v).A public hearing described in Subsection (3)(a)(v) or (4)(b) shall be:open to the public;held at a meeting of the taxing entity with no items on the agenda other than discussion and action on the taxing entity’s intent to levy a tax rate that exceeds the taxing entity’s certified tax rate, the taxing entity’s budget, a special district’s or special service district’s fee implementation or increase, or a combination of these items; andavailable for individuals to attend or participate either in person or remotely through electronic means.The governing body of a taxing entity conducting a public hearing described in Subsection (3)(a)(v) or (4)(b) shall:state the dollar amount of additional ad valorem tax revenue that would be generated each year by the proposed increase in the certified tax rate;explain the reasons for the proposed tax increase, including the taxing entity’s intended use of additional ad valorem tax revenue described in Subsection (8)(b)(ii)(A);if the county auditor compiles the list required by Section 59-2-919.2, present the list at the public hearing and make the list available on the taxing entity’s public website; andprovide an interested party desiring to be heard an opportunity to present oral testimony within reasonable time limits and without unreasonable restriction on the number of individuals allowed to make public comment.Except as provided in Subsection (8)(c)(ii), a taxing entity may not schedule a public hearing described in Subsection (3)(a)(v) or (4)(b) at the same time as the public hearing of another overlapping taxing entity in the same county.The taxing entities in which the power to set tax levies is vested in the same governing board or authority may consolidate the public hearings described in Subsection (3)(a)(v) or (4)(b) into one public hearing.The county auditor shall resolve any conflict in public hearing dates and times after consultation with each affected taxing entity.A taxing entity shall hold a public hearing described in Subsection (3)(a)(v) or (4)(b) beginning at or after 6 p.m.If a taxing entity holds a public meeting for the purpose of addressing general business of the taxing entity on the same date as a public hearing described in Subsection (3)(a)(v) or (4)(b), the public meeting addressing general business items shall conclude before the beginning of the public hearing described in Subsection (3)(a)(v) or (4)(b).Except as provided in Subsection (8)(f)(ii), a taxing entity may not hold the public hearing described in Subsection (3)(a)(v) or (4)(b) on the same date as another public hearing of the taxing entity.A taxing entity may hold the following hearings on the same date as a public hearing described in Subsection (3)(a)(v) or (4)(b):a budget hearing;if the taxing entity is a special district or a special service district, a fee hearing described in Section 17B-1-643;if the taxing entity is a town, an enterprise fund hearing described in Section 10-5-107.5; orif the taxing entity is a city, an enterprise fund hearing described in Section 10-6-135.5.

(9) If a taxing entity does not make a final decision on budgeting additional ad valorem tax revenue at a public hearing described in Subsection (3)(a)(v) or (4)(b), the taxing entity shall:announce at that public hearing the scheduled time and place of the next public meeting at which the taxing entity will consider budgeting the additional ad valorem tax revenue; andif the taxing entity is a fiscal year taxing entity, hold the public meeting described in Subsection (9)(a)(i) before September 1.A calendar year taxing entity may not adopt a final budget that budgets an amount of additional ad valorem tax revenue that exceeds the largest amount of additional ad valorem tax revenue stated at a public meeting under Subsection (3)(a)(i).A public hearing on levying a tax rate that exceeds a fiscal year taxing entity’s certified tax rate may coincide with a public hearing on the fiscal year taxing entity’s proposed annual budget.

(10) A county auditor may conduct an audit to verify a taxing entity’s compliance with Subsection (8).If the county auditor, after completing an audit, finds that a taxing entity has failed to meet the requirements of Subsection (8), the county auditor shall prepare and submit a report of the auditor’s findings to the commission.The commission may not certify a tax rate that exceeds a taxing entity’s certified tax rate if, on or before September 15 of the year in which the taxing entity is required to hold the public hearing described in Subsection (3)(a)(v) or (4)(b), the commission determines that the taxing entity has failed to meet the requirements of Subsection (8).

(11) For a fiscal year within a truth-in-taxation exemption period, a taxing entity may adopt a budget that is equal to or less than the base year budgeted revenue without complying with this section.

Amended by Chapter 17, 2025 Special Session 1

59-2-919.1 - Notice of property valuation and tax changes.

7/1/2026

.1(1) In addition to the notice requirements of Section 59-2-919, the county auditor, on or before July 22 of each year, shall notify each owner of real estate who is listed on the assessment roll.

.1(2) The notice described in Subsection (1) shall:except as provided in Subsection (5), be sent to all owners of real property by mail 10 or more days before the day on which:the county board of equalization meets; andthe taxing entity holds a public hearing on the proposed increase in the certified tax rate;be on a form that is:approved by the commission; anduniform in content in all counties in the state; andcontain for each property:the assessor’s determination of the value of the property;the taxable value of the property;for property assessed by the county assessor:instructions on how the taxpayer may file an application with the county board of equalization to appeal the valuation or equalization of the property under Section 59-2-1004, including instructions for filing an application through electronic means; andthe deadline for the taxpayer to make an application to appeal the valuation or equalization of the property under Section 59-2-1004;for property assessed by the commission: instructions on how the taxpayer may file an application with the commission for a hearing on an objection to the valuation or equalization of the property under Section 59-2-1007;the deadline for the taxpayer to apply to the commission for a hearing on an objection to the valuation or equalization of the property under Section 59-2-1007; anda statement that the taxpayer may not appeal the valuation or equalization of the property to the county board of equalization;itemized tax information for all applicable taxing entities, including:the dollar amount of the taxpayer’s tax liability for the property in the prior year; andthe dollar amount of the taxpayer’s tax liability under the current rate;the following, stated separately:the charter school levy described in Section 53F-2-703;the multicounty assessing and collecting levy described in Subsection 59-2-1602(2);the county assessing and collecting levy described in Subsection 59-2-1602(4);levies for debt service voted on by the public;levies imposed for special purposes under Section 10-6-133.4;the combined basic rate as defined in Section 53F-2-301; andif applicable, the annual payment described in Subsection 63H-1-501(4)(a);the tax impact on the property;the date, time, and place of the required public hearing for each entity;property tax information pertaining to:taxpayer relief; andthe residential exemption described in Section 59-2-103;information specifically authorized to be included on the notice under this chapter;the last property review date of the property as described in Subsection 59-2-303.1(1)(c);instructions on how the taxpayer may obtain additional information regarding the valuation of the property, including the characteristics and features of the property, from:a website maintained by the county; orthe statewide web portal developed and maintained by the Multicounty Appraisal Trust under Subsection 59-2-1606 (5)(a) for uniform access to property characteristics and features; andother information approved by the commission.

.1(3) If a taxing entity that is subject to the notice and hearing requirements of Subsection 59-2-919(4) proposes a tax increase, the notice described in Subsection (1) shall state, in addition to the information required by Subsection (2):the dollar amount of the taxpayer’s tax liability if the proposed increase is approved;the difference between the dollar amount of the taxpayer’s tax liability if the proposed increase is approved and the dollar amount of the taxpayer’s tax liability under the current rate, placed in close proximity to the information described in Subsection (2)(c)(viii);the percentage increase that the dollar amount of the taxpayer’s tax liability under the proposed tax rate represents as compared to the dollar amount of the taxpayer’s tax liability under the current tax rate; andfor each taxing entity proposing a tax increase, the dollar amount of additional ad valorem tax revenue, as defined in Section 59-2-919, that would be generated each year if the proposed tax increase is approved.

.1(4) In addition to any other tax relief information required under Subsection (2)(c)(ix)(A), a notice sent to a residential property shall:state, “If you are 65 years old or older, disabled, or experiencing extreme hardship, and this property is your primary residence, you may be eligible to defer payment of this property tax.”; andinclude a telephone number, or a website address on which a telephone number is prominently listed, that the property owner may call to obtain additional information about applying for a deferral.

.1(5) Subject to the other provisions of this Subsection (5), a county auditor may provide, at the county auditor’s discretion, the notice required by this section to a taxpayer by electronic means if a taxpayer makes an election, according to procedures determined by the county auditor, to receive the notice by electronic means.If a county auditor sends a notice required by this section by electronic means, the county auditor shall attempt to verify whether a taxpayer receives the notice.If the county auditor cannot verify receipt of the notice sent by electronic means 14 days or more before the county board of equalization meets and the taxing entity holds a public hearing on a proposed increase in the certified tax rate, the county auditor shall send the notice required by this section by mail as provided in Subsection (2).A taxpayer may revoke an election to receive the notice required by this section by electronic means if the taxpayer provides written notice to the county auditor on or before April 30.An election or a revocation of an election under this Subsection (5):does not relieve a taxpayer of the duty to pay a tax due under this chapter on or before the due date for paying the tax; ordoes not alter the requirement that a taxpayer appealing the valuation or the equalization of the taxpayer’s real property submit the application for appeal within the time period provided in Subsection 59-2-1004(3).A county auditor shall provide the notice required by this section as provided in Subsection (2), until a taxpayer makes a new election in accordance with this Subsection (5), if:the taxpayer revokes an election in accordance with Subsection (5)(c) to receive the notice required by this section by electronic means; orthe county auditor finds that the taxpayer’s electronic contact information is invalid.A person is considered to be a taxpayer for purposes of this Subsection (5) regardless of whether the property that is the subject of the notice required by this section is exempt from taxation.

Amended by Chapter 337, 2025 General Session

59-2-919.1 - Notice of property valuation and tax changes.

7/1/2026

.1(2) The notice described in Subsection (1) shall:except as provided in Subsection (5), be sent to all owners of real property by mail 10 or more days before the day on which:the county board of equalization meets; andthe taxing entity holds a public hearing on the proposed increase in the certified tax rate;be on a form that is:approved by the commission; anduniform in content in all counties in the state; andcontain for each property:the assessor’s determination of the value of the property;the taxable value of the property;for property assessed by the county assessor:instructions on how the taxpayer may file an application with the county board of equalization to appeal the valuation or equalization of the property under Section 59-2-1004, including instructions for filing an application through electronic means; andthe deadline for the taxpayer to make an application to appeal the valuation or equalization of the property under Section 59-2-1004;for property assessed by the commission: instructions on how the taxpayer may file an application with the commission for a hearing on an objection to the valuation or equalization of the property under Section 59-2-1007;the deadline for the taxpayer to apply to the commission for a hearing on an objection to the valuation or equalization of the property under Section 59-2-1007; anda statement that the taxpayer may not appeal the valuation or equalization of the property to the county board of equalization;itemized tax information for all applicable taxing entities, including:the dollar amount of the taxpayer’s tax liability for the property in the prior year; andthe dollar amount of the taxpayer’s tax liability under the current rate;the following, stated separately:the charter school levy described in Section 53F-2-703;the multicounty assessing and collecting levy described in Subsection 59-2-1602(2);the county assessing and collecting levy described in Subsection 59-2-1602(4);levies for debt service voted on by the public;levies imposed for special purposes under Section 10-6-133.4;the minimum basic tax rate as defined in Section 53F-2-301; andif applicable, the annual payment described in Subsection 63H-1-501(4)(a);the tax impact on the property;the date, time, and place of the required public hearing for each entity;property tax information pertaining to:taxpayer relief; andthe residential exemption described in Section 59-2-103;information specifically authorized to be included on the notice under this chapter;the last property review date of the property as described in Subsection 59-2-303.1(1)(c);instructions on how the taxpayer may obtain additional information regarding the valuation of the property, including the characteristics and features of the property, from:a website maintained by the county; orthe statewide web portal developed and maintained by the Multicounty Appraisal Trust under Subsection 59-2-1606 (5)(a) for uniform access to property characteristics and features; andother information approved by the commission.

Amended by Chapter 518, 2025 General Session

59-2-919.2 - Consolidated advertisement of public hearings.

.2(1) Except as provided in Subsection (1)(b), on the same day on which a taxing entity provides the notice to the county required under Subsection 59-Ch59_2|59-2-919](a)(i), the taxing entity shall provide to the county auditor the information required by Subsection 59-Ch59_2|59-2-919](a)(i).A taxing entity is not required to notify the county auditor of the taxing entity’s public hearing in accordance with Subsection (1)(a) if the taxing entity is exempt from the notice requirements of Section 59-2-919.

.2(2) If as of July 22, two or more taxing entities notify the county auditor under Subsection (1), the county auditor shall by no later than July 22 of each year:compile a list of the taxing entities that notify the county auditor under Subsection (1);include on the list described in Subsection (2)(a), the following information for each taxing entity on the list:the name of the taxing entity;the date, time, and location of the public hearing described in Subsection 59-Ch59_2|59-2-919](a)(i);the average dollar increase on a residence in the taxing entity that the proposed tax increase would generate;the average dollar increase on a business in the taxing entity that the proposed tax increase would generate;the dollar amount of additional ad valorem tax revenue, as defined in Section 59-2-919, that would be generated each year if the proposed tax increase is approved;the approximate percentage increase in ad valorem tax revenue for the taxing entity if the proposed tax increase is approved; andother information approved by the commission;provide a copy of the list described in Subsection (2)(a) to each taxing entity that notifies the county auditor under Subsection (1); andin addition to the requirements of Subsection (3), if the county has a webpage, publish a copy of the list described in Subsection (2)(a) on the county’s webpage until December 31.

.2(3) Subject to Subsection (3)(b), at least two weeks before any public hearing included in the list under Subsection (2) is held, the county auditor shall publish:the list compiled under Subsection (2); anda statement that:the list is for informational purposes only;the list should not be relied on to determine a person’s tax liability under this chapter; andfor specific information related to the tax liability of a taxpayer, the taxpayer should review the taxpayer’s tax notice received under Section 59-2-919.1.The information described in Subsection (3)(a) shall be published:electronically in accordance with Section 45-1-101;as a class A notice under Section 63G-30-102; andunder the following heading at the top of the document: “NOTICE OF PROPOSED TAX INCREASES.”

.2(4) A taxing entity that notifies the county auditor under Subsection (1) shall provide the list described in Subsection (2)(c) to a person:who attends the public hearing described in Subsection 59-Ch59_2|59-2-919](a)(i) of the taxing entity; orwho requests a copy of the list.

.2(5) A county auditor shall by no later than 30 days from the day on which the last publication of the information required by Subsection (3)(a) is made:determine the costs of compiling the list; andcharge each taxing entity included on the list an amount calculated by dividing the amount determined under Subsection (5)(a) by the number of taxing entities on the list.A taxing entity shall pay the county auditor the amount charged under Subsection (5)(a).

.2(6) The publication of the list under this section does not remove or change the notice requirements of Section 59-2-919 for a taxing entity.

.2(7) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules:relating to the publication of a consolidated advertisement which includes the information described in Subsection (2) for a taxing entity that overlaps two or more counties;relating to the payment required in Subsection (5)(b); andto oversee the administration of this section and provide for uniform implementation.

Amended by Chapter 337, 2025 General Session

59-2-920 - Resolution and levy to be forwarded to commission.

(1) If a taxing entity, after fulfilling the requirements of Section 59-2-919, adopts a resolution to levy a tax rate that exceeds the taxing entity’s certified tax rate, the taxing entity shall forward the resolution to the tax commission along with the statement of the amount and purpose of the levy required under Sections 59-2-912 and 59-2-913.

(2) No tax rate in excess of the certified tax rate may be certified by the commission or implemented by the taxing entity until the resolution described in Subsection (1) is adopted by the governing authority of the taxing entity and submitted to the commission.

Amended by Chapter 322, 2019 General Session

59-2-921 - Changes in assessment roll — Rate adjustments — Exemption from notice and public hearing provisions.

(1) On or before September 15 the county board of equalization and, in cases involving the original jurisdiction of the commission or an appeal from the county board of equalization, the commission, shall annually notify each taxing entity of the following changes resulting from actions by the commission or the county board of equalization: a change in the taxing entity’s assessment roll; anda change in the taxing entity’s adopted tax rate.

(2) A taxing entity is not required to comply with the notice and public hearing provisions of Section 59-2-919 if the commission, the county board of equalization, or a court of competent jurisdiction: changes a taxing entity’s adopted tax rate; ormakes a reduction in the taxing entity’s assessment roll; andthe taxing entity adopts by resolution an increase in its tax rate above the certified tax rate as a result of the reduction under Subsection (2)(b)(i).

(3) A rate adjustment under this section for: a taxing entity shall be:made by the county auditor;aggregated;reported by the county auditor to the commission; andcertified by the commission; andthe state shall be made by the commission.

Amended by Chapter 204, 2009 General Session

59-2-922 - Replacement resolution for greater tax rate.

Except as provided in Section 59-2-921 , if, after a taxing entity approves an initial tax rate, the taxing entity determines that a greater tax rate is required, the taxing entity shall adopt a replacement resolution after the taxing entity meets the notice and public hearing requirements of Section 59-2-919 to the extent required by Section 59-2-919 .

Amended by Chapter 204, 2009 General Session

59-2-923 - Expenditures of money prior to adoption of budget or tax rate.

A taxing entity may, before the taxing entity adopts a final annual budget or a tax rate, expend money on the basis of the taxing entity’s:

(1) tentative budget after adoption of the tentative budget; or

(2) prior year’s adopted final budget as amended, which shall be readopted by resolution at a meeting of the taxing entity’s governing body.

Amended by Chapter 204, 2009 General Session

59-2-924 - Definitions — Report of valuation of property to county auditor and commission — Transmittal by auditor to governing bodies — Calculation of certified tax rate — Rulemaking authority — Adoption of tentative budget — Notice provided by the commission.

(1) As used in this section:“Ad valorem property tax revenue” means revenue collected in accordance with this chapter.”Ad valorem property tax revenue” does not include:interest;penalties;collections from redemptions; orrevenue received by a taxing entity from personal property that is semiconductor manufacturing equipment assessed by a county assessor in accordance with Part 3, County Assessment.”Adjusted tax increment” means the same as that term is defined in Section 17C-1-102.”Aggregate taxable value of all property taxed” means:the aggregate taxable value of all real property a county assessor assesses in accordance with Part 3, County Assessment, for the current year;the aggregate taxable value of all real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the current year; andthe aggregate year end taxable value of all personal property a county assessor assesses in accordance with Part 3, County Assessment, contained on the prior year’s tax rolls of the taxing entity.”Aggregate taxable value of all property taxed” does not include the aggregate year end taxable value of personal property that is:semiconductor manufacturing equipment assessed by a county assessor in accordance with Part 3, County Assessment; andcontained on the prior year’s tax rolls of the taxing entity.”Base taxable value” means:for an authority created under Section 11-58-201, the same as that term is defined in Section 11-58-102;for the Point of the Mountain State Land Authority created in Section 11-59-201, the same as that term is defined in Section 11-59-207;for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the same as that term is defined in Section 11-70-101;for an agency created under Section 17C-1-201.5, the same as that term is defined in Section 17C-1-102;for an authority created under Section 63H-1-201, the same as that term is defined in Section 63H-1-102;for a host local government, the same as that term is defined in Section 63N-2-502;for a housing and transit reinvestment zone or convention center reinvestment zone created under Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, the same as that term is defined in Section 63N-3-602;for a home ownership promotion zone created under Title 10, Chapter 21, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part 5, Home Ownership Promotion Zone, a property’s taxable value as shown upon the assessment roll last equalized during the base year, as that term is defined in Section 10-21-101 or Section 17-80-101;for a first home investment zone created under Title 63N, Chapter 3, Part 16, First Home Investment Zone Act, a property’s taxable value as shown upon the assessment roll last equalized during the base year, as that term is defined in Section 63N-3-1601;for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, a property’s taxable value as shown upon the assessment roll last equalized during the property tax base year, as that term is defined in Section 63N-3-1701; orfor an electrical energy development zone created under Section 79-6-1104, the value of the property within an electrical energy development zone, as shown on the assessment roll last equalized before the creation of the electrical development zone, as that term is defined in Section 79-6-1104.”Centrally assessed benchmark value” means an amount equal to the average year end taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous three calendar years, adjusted for taxable value attributable to:an annexation to a taxing entity;an incorrect allocation of taxable value of real or personal property the commission assesses in accordance with Part 2, Assessment of Property; ora change in value as a result of a change in the method of apportioning the value prescribed by the Legislature, a court, or the commission in an administrative rule or administrative order.”Centrally assessed industry” means the following industry classes the commission assesses in accordance with Part 2, Assessment of Property:air carrier;coal;coal load out property;electric generation;electric rural;electric utility;gas utility;ground access property;land only property;liquid pipeline;metalliferous mining;nonmetalliferous mining;oil and gas gathering;oil and gas production;oil and gas water disposal;railroad;sand and gravel; anduranium.”Centrally assessed new growth” means the greater of:for each centrally assessed industry, zero; orthe amount calculated by subtracting the centrally assessed benchmark value for each centrally assessed industry, adjusted for prior year end incremental value, from the taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for each centrally assessed industry for the current year, adjusted for current year incremental value.”Centrally assessed new growth” does not include a change in value for a centrally assessed industry as a result of a change in the method of apportioning the value prescribed by the Legislature, a court, or the commission in an administrative rule or administrative order.”Certified tax rate” means a tax rate that will provide the same ad valorem property tax revenue for a taxing entity as was budgeted by that taxing entity for the prior year.”Community reinvestment agency” means the same as that term is defined in Section 17C-1-102.”Eligible new growth” means the greater of:zero; orthe sum of:locally assessed new growth;centrally assessed new growth; andproject area new growth or hotel property new growth.”Host local government” means the same as that term is defined in Section 63N-2-502.”Hotel property” means the same as that term is defined in Section 63N-2-502.”Hotel property new growth” means an amount equal to the incremental value that is no longer provided to a host local government as incremental property tax revenue.”Incremental property tax revenue” means the same as that term is defined in Section 63N-2-502.”Incremental value” means:for an authority created under Section 11-58-201, the amount calculated by multiplying:the difference between the taxable value and the base taxable value of the property that is located within a project area and on which property tax differential is collected; andthe number that represents the percentage of the property tax differential that is paid to the authority;for the Point of the Mountain State Land Authority created in Section 11-59-201, an amount calculated by multiplying:the difference between the current assessed value of the property and the base taxable value; andthe number that represents the percentage of the property tax augmentation, as defined in Section 11-59-207, that is paid to the Point of the Mountain State Land Authority;for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the amount calculated by multiplying:the difference between the taxable value for the current year and the base taxable value of the property that is located within a project area; andthe number that represents the percentage of enhanced property tax revenue, as defined in Section 11-70-101;for an agency created under Section 17C-1-201.5, the amount calculated by multiplying:the difference between the taxable value and the base taxable value of the property located within a project area and on which tax increment is collected; andthe number that represents the adjusted tax increment from that project area that is paid to the agency;for an authority created under Section 63H-1-201, the amount calculated by multiplying:the difference between the taxable value and the base taxable value of the property located within a project area and on which property tax allocation is collected; andthe number that represents the percentage of the property tax allocation from that project area that is paid to the authority;for a housing and transit reinvestment zone or convention center reinvestment zone created in accordance with Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, an amount calculated by multiplying:the difference between the taxable value and the base taxable value of the property that is located within a housing and transit reinvestment zone or convention center reinvestment zone and on which tax increment is collected; andthe number that represents the percentage of the tax increment that is paid to the housing and transit reinvestment zone or convention center reinvestment zone;for a host local government, an amount calculated by multiplying:the difference between the taxable value and the base taxable value of the hotel property on which incremental property tax revenue is collected; andthe number that represents the percentage of the incremental property tax revenue from that hotel property that is paid to the host local government;for a home ownership promotion zone created under Title 10, Chapter 21, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part 5, Home Ownership Promotion Zone, an amount calculated by multiplying:the difference between the taxable value and the base taxable value of the property that is located within a home ownership promotion zone and on which tax increment is collected; andthe number that represents the percentage of the tax increment that is paid to the home ownership promotion zone;for a first home investment zone created in accordance with Title 63N, Chapter 3, Part 16, First Home Investment Zone Act, an amount calculated by multiplying:the difference between the taxable value and the base taxable value of the property that is located within a first home investment zone and on which tax increment is collected; andthe number that represents the percentage of the tax increment that is paid to the first home investment zone;for a major sporting event venue zone created pursuant to Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, an amount calculated by multiplying:the difference between the taxable value and the base taxable value of the property located within a qualified development zone for a major sporting event venue zone and upon which property tax increment is collected; andthe number that represents the percentage of tax increment that is paid to the major sporting event venue zone, as approved by a major sporting event venue zone committee described in Section 63N-1a-1706; orfor an electrical energy development zone created under Section 79-6-1104, the amount calculated by multiplying:the difference between the taxable value and the base taxable value of the property that is located within the electrical energy developmental zone; andthe number that represents the percentage of the tax increment that is paid to a community reinvestment agency and the Electrical Energy Development Investment Fund created in Section 79-6-1105.”Locally assessed new growth” means the greater of:zero; orthe amount calculated by subtracting the year end taxable value of real property the county assessor assesses in accordance with Part 3, County Assessment, for the previous year, adjusted for prior year end incremental value from the taxable value of real property the county assessor assesses in accordance with Part 3, County Assessment, for the current year, adjusted for current year incremental value.”Locally assessed new growth” does not include a change in:value as a result of factoring in accordance with Section 59-2-704, reappraisal, or another adjustment;assessed value based on whether a property is allowed a residential exemption for a primary residence under Section 59-2-103;assessed value based on whether a property is assessed under Part 5, Farmland Assessment Act; orassessed value based on whether a property is assessed under Part 17, Urban Farming Assessment Act.”Project area” means:for an authority created under Section 11-58-201, the same as that term is defined in Section 11-58-102;for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the same as that term is defined in Section 11-70-101;for an agency created under Section 17C-1-201.5, the same as that term is defined in Section 17C-1-102;for an authority created under Section 63H-1-201, the same as that term is defined in Section 63H-1-102;for a housing and transit reinvestment zone or convention center reinvestment zone created under Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, the same as that term is defined in Section 63N-3-602;for a home ownership promotion zone created under Title 10, Chapter 21, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part 5, Home Ownership Promotion Zone, the same as that term is defined in Section 10-21-101 or Section 17-80-101;for a first home investment zone created under Title 63N, Chapter 3, Part 16, First Home Investment Zone Act, the same as that term is defined in Section 63N-3-1601; orfor a major sporting event venue zone established under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, the qualified development zone, as defined in Section 63N-3-1701.”Project area new growth” means:for an authority created under Section 11-58-201, an amount equal to the incremental value that is no longer provided to an authority as property tax differential;for the Point of the Mountain State Land Authority created in Section 11-59-201, an amount equal to the incremental value that is no longer provided to the Point of the Mountain State Land Authority as property tax augmentation, as defined in Section 11-59-207;for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, an amount equal to the incremental value that is no longer provided to the Utah Fairpark Area Investment and Restoration District;for an agency created under Section 17C-1-201.5, an amount equal to the incremental value that is no longer provided to an agency as tax increment;for an authority created under Section 63H-1-201, an amount equal to the incremental value that is no longer provided to an authority as property tax allocation;for a housing and transit reinvestment zone or convention center reinvestment zone created under Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, an amount equal to the incremental value that is no longer provided to a housing and transit reinvestment zone or convention center reinvestment zone as tax increment;for a home ownership promotion zone created under Title 10, Chapter 21, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part 5, Home Ownership Promotion Zone, an amount equal to the incremental value that is no longer provided to a home ownership promotion zone as tax increment;for a first home investment zone created under Title 63N, Chapter 3, Part 16, First Home Investment Zone Act, an amount equal to the incremental value that is no longer provided to a first home investment zone as tax increment; orfor a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, an amount equal to the incremental value that is no longer provided to the creating entity of a major sporting event venue zone as property tax increment.”Project area incremental revenue” means the same as that term is defined in Section 17C-1-1001.”Property tax allocation” means the same as that term is defined in Section 63H-1-102.”Property tax differential” means the same as that term is defined in Sections 11-58-102 and 79-6-1104.”Tax increment” means:for a project created under Section 17C-1-201.5, the same as that term is defined in Section 17C-1-102;for a housing and transit reinvestment zone or convention center reinvestment zone created under Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, the same as the term “property tax increment” is defined in Section 63N-3-602;for a home ownership promotion zone created under Title 10, Chapter 21, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part 5, Home Ownership Promotion Zone, the same as that term is defined in Section 10-21-101 or Section 17-80-101;for a first home investment zone created under Title 63N, Chapter 3, Part 16, First Home Investment Zone Act, the same as that term is defined in Section 63N-3-1601; orfor a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, property tax increment, as that term is defined in Section 63N-3-1701.

(2) Before June 1 of each year, each county assessor shall deliver to the county auditor and the commission the following statements:a statement containing the aggregate valuation of all taxable real property a county assessor assesses in accordance with Part 3, County Assessment, for each taxing entity; anda statement containing the taxable value of all personal property a county assessor assesses in accordance with Part 3, County Assessment, from the prior year end values.

(3) The county auditor shall, on or before June 8, transmit to the governing body of each taxing entity:the statements described in Subsections (2)(a) and (b);an estimate of the revenue from personal property;the certified tax rate; andall forms necessary to submit a tax levy request.

(4) Except as otherwise provided in this section, the certified tax rate shall be calculated by dividing the ad valorem property tax revenue that a taxing entity budgeted for the prior year by the amount calculated under Subsection (4)(b).For purposes of Subsection (4)(a), the legislative body of a taxing entity shall calculate an amount as follows:calculate for the taxing entity the difference between:the aggregate taxable value of all property taxed; andany adjustments for current year incremental value;after making the calculation required by Subsection (4)(b)(i), calculate an amount determined by increasing or decreasing the amount calculated under Subsection (4)(b)(i) by the average of the percentage net change in the value of taxable property for the equalization period for the three calendar years immediately preceding the current calendar year;after making the calculation required by Subsection (4)(b)(ii), calculate the product of:the amount calculated under Subsection (4)(b)(ii); andthe percentage of property taxes collected for the five calendar years immediately preceding the current calendar year; andafter making the calculation required by Subsection (4)(b)(iii), calculate an amount determined by:multiplying the percentage of property taxes collected for the five calendar years immediately preceding the current calendar year by eligible new growth; andsubtracting the amount calculated under Subsection (4)(b)(iv)(A) from the amount calculated under Subsection (4)(b)(iii).

(5) A certified tax rate for a taxing entity described in this Subsection (5) shall be calculated as follows:except as provided in Subsection (5)(b) or (c), for a new taxing entity, the certified tax rate is zero;for a municipality incorporated on or after July 1, 1996, the certified tax rate is:in a county of the first, second, or third class, the levy imposed for municipal-type services under Title 17, Chapter 78, Part 5, Provision of Municipal-Type Services to Unincorporated Areas; andin a county of the fourth, fifth, or sixth class, the levy imposed for general county purposes and such other levies imposed solely for the municipal-type services identified in Section 17-78-501 and Subsection 17-63-101(23);for a community reinvestment agency that received all or a portion of a taxing entity’s project area incremental revenue in the prior year under Title 17C, Chapter 1, Part 10, Agency Taxing Authority, the certified tax rate is calculated as described in Subsection (4) except that the commission shall treat the total revenue transferred to the community reinvestment agency as ad valorem property tax revenue that the taxing entity budgeted for the prior year; andfor debt service voted on by the public, the certified tax rate is the actual levy imposed by that section, except that a certified tax rate for the following levies shall be calculated in accordance with Section 59-2-913 and this section:a school levy provided for under Section 53F-8-301, 53F-8-302, or 53F-8-303; anda levy to pay for the costs of state legislative mandates or judicial or administrative orders under Section 59-2-1602.

(6) A taxing entity may impose a judgment levy under Section 59-2-1328 or 59-2-1330 at a rate that is sufficient to generate only the revenue required to satisfy one or more eligible judgments.The ad valorem property tax revenue generated by a judgment levy described in Subsection (6)(a) may not be considered in establishing a taxing entity’s aggregate certified tax rate.

(7) For the purpose of calculating the certified tax rate, the county auditor shall use:the taxable value of real property:the county assessor assesses in accordance with Part 3, County Assessment; andcontained on the assessment roll;the year end taxable value of personal property:a county assessor assesses in accordance with Part 3, County Assessment; andcontained on the prior year’s assessment roll; andthe taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property.For purposes of Subsection (7)(a), taxable value does not include eligible new growth.

(8) On or before June 30 of each year, a taxing entity shall adopt a tentative budget.If a taxing entity intends to exceed the certified tax rate, the taxing entity shall notify the county auditor of:the taxing entity’s intent to exceed the certified tax rate; andthe amount by which the taxing entity proposes to exceed the certified tax rate.The county auditor shall notify property owners of any intent to levy a tax rate that exceeds the certified tax rate in accordance with Sections 59-2-919 and 59-2-919.1.

(9) Subject to Subsection (9)(d), the commission shall provide notice, through electronic means on or before July 31, to a taxing entity and the Revenue and Taxation Interim Committee if:the amount calculated under Subsection (9)(b) is 10% or more of the year end taxable value of the real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous year, adjusted for prior year end incremental value; andthe amount calculated under Subsection (9)(c) is 50% or more of the total year end taxable value of the real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the previous year.For purposes of Subsection (9)(a)(i), the commission shall calculate an amount by subtracting the taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the current year, adjusted for current year incremental value, from the year end taxable value of the real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous year, adjusted for prior year end incremental value.For purposes of Subsection (9)(a)(ii), the commission shall calculate an amount by subtracting the total taxable value of real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the current year, from the total year end taxable value of the real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the previous year.The notification under Subsection (9)(a) shall include a list of taxpayers that meet the requirement under Subsection (9)(a)(ii).

Amended by Chapter 15, 2025 Special Session 1

59-2-924.1 - Definitions — Commission authorized to adjust taxing entity’s certified rate for clerical error — Requirements — Amount of adjustment.

.1(1) For purposes of this section: “Clerical error” means the following in an assessment roll:an omission;an error; ora defect in form.”Year” means the period beginning on January 1 and ending on December 31 during which there is a clerical error on the taxing entity’s assessment roll.

.1(2) The commission shall adjust a taxing entity’s certified tax rate as provided in Subsection (3) if the county legislative body in which the taxing entity is located certifies to the commission in writing that: the taxing entity’s assessment roll contained a clerical error;the county adjusted the clerical error on the assessment roll;the taxing entity’s actual collections for the year were different than the taxing entity’s budgeted collections for the year; andthe taxing entity notified the county legislative body of the clerical error after the county treasurer provided the tax notices under Section 59-2-1317, but no later than 60 days after the day on which the county treasurer made the final annual settlement with the taxing entity under Section 59-2-1365.

.1(3) The adjustment under Subsection (2) is an amount equal to the lesser of:the difference between the taxing entity’s budgeted collections for the year and the taxing entity’s actual collections for the year; orthe amount of the clerical error.The commission shall make an adjustment under Subsection (2) no later than 90 days after the day on which the county treasurer made the final annual settlement with the taxing entity under Section 59-2-1365.

Amended by Chapter 279, 2014 General Session

59-2-924.2 - Adjustments to the calculation of a taxing entity’s certified tax rate.

.2(1) For purposes of this section, “certified tax rate” means a certified tax rate calculated in accordance with Section 59-2-924.

.2(2) Beginning January 1, 1997, if a taxing entity receives increased revenues from uniform fees on tangible personal property under Section 59-2-405, 59-2-405.1, 59-2-405.2, 59-2-405.3, or 72-10-110.5 as a result of any county imposing a sales and use tax under Chapter 12, Part 11, County Option Sales and Use Tax, the taxing entity shall decrease its certified tax rate to offset the increased revenues.

.2(3) Beginning July 1, 1997, if a county has imposed a sales and use tax under Chapter 12, Part 11, County Option Sales and Use Tax, the county’s certified tax rate shall be:decreased on a one-time basis by the amount of the estimated sales and use tax revenue to be distributed to the county under Subsection 59-12-1102(4); andincreased by the amount necessary to offset the county’s reduction in revenue from uniform fees on tangible personal property under Section 59-2-405, 59-2-405.1, 59-2-405.2, 59-2-405.3, or 72-10-110.5 as a result of the decrease in the certified tax rate under Subsection (3)(a)(i).The commission shall determine estimates of sales and use tax distributions for purposes of Subsection (3)(a).

.2(4) Beginning January 1, 1998, if a municipality has imposed an additional resort communities sales and use tax under Section 59-12-402, the municipality’s certified tax rate shall be decreased on a one-time basis by the amount necessary to offset the first 12 months of estimated revenue from the additional resort communities sales and use tax imposed under Section 59-12-402.

.2(5) This Subsection (5) applies to each county that:establishes a countywide special service district under Title 17D, Chapter 1, Special Service District Act, to provide jail service, as provided in Subsection 17D-1-201(10); andlevies a property tax on behalf of the special service district under Section 17D-1-105.The certified tax rate of each county to which this Subsection (5) applies shall be decreased by the amount necessary to reduce county revenues by the same amount of revenues that will be generated by the property tax imposed on behalf of the special service district.Each decrease under Subsection (5)(b)(i) shall occur contemporaneously with the levy on behalf of the special service district under Section 17D-1-105.

.2(6) As used in this Subsection (6):“Annexing county” means a county whose unincorporated area is included within a public safety district by annexation.”Annexing municipality” means a municipality whose area is included within a public safety district by annexation.”Equalized public safety protection tax rate” means the tax rate that results from:calculating, for each participating county and each participating municipality, the property tax revenue necessary:in the case of a fire district, to cover all of the costs associated with providing fire protection, paramedic, and emergency services:for a participating county, in the unincorporated area of the county; andfor a participating municipality, in the municipality; orin the case of a police district, to cover all the costs:associated with providing law enforcement service:for a participating county, in the unincorporated area of the county; andfor a participating municipality, in the municipality; andthat the police district board designates as the costs to be funded by a property tax; andadding all the amounts calculated under Subsection (6)(a)(iii)(A) for all participating counties and all participating municipalities and then dividing that sum by the aggregate taxable value of the property, as adjusted in accordance with Section 59-2-913:for participating counties, in the unincorporated area of all participating counties; andfor participating municipalities, in all the participating municipalities.”Fire district” means a service area under Title 17B, Chapter 2a, Part 9, Service Area Act:created to provide fire protection, paramedic, and emergency services; andin the creation of which an election was not required under Subsection 17B-1-214(3)(d).”Participating county” means a county whose unincorporated area is included within a public safety district at the time of the creation of the public safety district.”Participating municipality” means a municipality whose area is included within a public safety district at the time of the creation of the public safety district.”Police district” means a service area under Title 17B, Chapter 2a, Part 9, Service Area Act, within a county of the first class:created to provide law enforcement service; andin the creation of which an election was not required under Subsection 17B-1-214(3)(d).”Public safety district” means a fire district or a police district.”Public safety service” means:in the case of a public safety district that is a fire district, fire protection, paramedic, and emergency services; andin the case of a public safety district that is a police district, law enforcement service.In the first year following creation of a public safety district, the certified tax rate of each participating county and each participating municipality shall be decreased by the amount of the equalized public safety tax rate.In the first budget year following annexation to a public safety district, the certified tax rate of each annexing county and each annexing municipality shall be decreased by an amount equal to the amount of revenue budgeted by the annexing county or annexing municipality:for public safety service; andin:for a taxing entity operating under a January 1 through December 31 fiscal year, the prior calendar year; orfor a taxing entity operating under a July 1 through June 30 fiscal year, the prior fiscal year.Each tax levied under this section by a public safety district shall be considered to be levied by:each participating county and each annexing county for purposes of the county’s tax limitation under Section 59-2-908; andeach participating municipality and each annexing municipality for purposes of the municipality’s tax limitation under Section 10-5-112, for a town, or Section 10-6-133, for a city.The calculation of a public safety district’s certified tax rate for the year of annexation shall be adjusted to include an amount of revenue equal to one half of the amount of revenue budgeted by the annexing entity for public safety service in the annexing entity’s prior fiscal year if:the public safety district operates on a January 1 through December 31 fiscal year;the public safety district approves an annexation of an entity operating on a July 1 through June 30 fiscal year; andthe annexation described in Subsection (6)(e)(ii) takes effect on July 1.

.2(7) The base taxable value as defined in Section 17C-1-102 shall be reduced for any year to the extent necessary to provide a community reinvestment agency established under Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency Act, with approximately the same amount of money the agency would have received without a reduction in the county’s certified tax rate, calculated in accordance with Section 59-2-924, if:in that year there is a decrease in the certified tax rate under Subsection (2) or (3)(a);the amount of the decrease is more than 20% of the county’s certified tax rate of the previous year; andthe decrease results in a reduction of the amount to be paid to the agency under Section 17C-1-403 or 17C-1-404.The base taxable value as defined in Section 17C-1-102 shall be increased in any year to the extent necessary to provide a community reinvestment agency with approximately the same amount of money as the agency would have received without an increase in the certified tax rate that year if:in that year the base taxable value as defined in Section 17C-1-102 is reduced due to a decrease in the certified tax rate under Subsection (2) or (3)(a); andthe certified tax rate of a city, school district, special district, or special service district increases independent of the adjustment to the taxable value of the base year.Notwithstanding a decrease in the certified tax rate under Subsection (2) or (3)(a), the amount of money allocated and, when collected, paid each year to a community reinvestment agency established under Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency Act, for the payment of bonds or other contract indebtedness, but not for administrative costs, may not be less than that amount would have been without a decrease in the certified tax rate under Subsection (2) or (3)(a).

.2(8) For the calendar year beginning on January 1, 2014, the calculation of a county assessing and collecting levy shall be adjusted by the amount necessary to offset:any change in the certified tax rate that may result from amendments to Part 16, Multicounty Assessing and Collecting Levy, in Laws of Utah 2014, Chapter 270, Section 3; andthe difference in the amount of revenue a taxing entity receives from or contributes to the Property Tax Valuation Fund, created in Section 59-2-1602, that may result from amendments to Part 16, Multicounty Assessing and Collecting Levy, in Laws of Utah 2014, Chapter 270, Section 3.A taxing entity is not required to comply with the notice and public hearing requirements in Section 59-2-919 for an adjustment to the county assessing and collecting levy described in Subsection (8)(a).

.2(9) If a taxing entity receives decreased revenues from uniform fees on tangible personal property under Section 59-2-405 as a result of any error in applying uniform fees to motor vehicle registration in the calendar year beginning on January 1, 2023, the commission may, for the calendar year beginning on January 1, 2024, increase the taxing entity’s budgeted revenue to offset the decreased revenues.

Amended by Chapter 29, 2025 General Session

59-2-924.5 - Diversion of centrally assessed new growth.

.5(1) As used in this section:“Centrally assessed new growth” means the same as that term is defined in Section 59-2-924.”Centrally assessed new growth revenue” means an amount calculated by multiplying a taxing entity’s centrally assessed new growth for a calendar year by the taxing entity’s final tax rate adopted under this part for that year.

.5(2) On or before December 31 of each year, the county treasurer shall remit the amount calculated under Subsection (2)(b) to the Division of Finance.The amount to be remitted to the Division of Finance under this Subsection (2) shall be the sum of centrally assessed new growth revenue for each taxing entity in the county for that year multiplied by 7%.Notwithstanding the remittance of money under this Subsection (2), for purposes of calculating a tax rate, a taxing entity shall recognize total centrally assessed new growth in the following year’s budgeted revenue.

.5(3) Beginning in 2027, by no later than June 30 of each year, the Division of Finance shall deposit into the Species Protection Account created in Section 23A-3-214 the amounts remitted to the Division of Finance under Subsection (2) after subtracting the administrative charge described in Subsection (4).

.5(4) Notwithstanding the other provisions of this section, the Division of Finance may retain an administrative charge for the costs associated with implementing this section from the amounts remitted to the Division of Finance under Subsection (2).

Enacted by Chapter 258, 2025 General Session

59-2-926 - Proposed tax increase by state — Notice — Contents — Dates.

7/1/2026 If the state authorizes a tax rate that exceeds the combined basic rate described in Section 53F-2-301 , or authorizes a levy pursuant to Section 59-2-1602 that exceeds the certified revenue levy as defined in Section 59-2-102 , the state shall publish a notice no later than 10 days after the last day of the annual legislative general session that meets the following requirements:

(1) The Office of the Legislative Fiscal Analyst shall advertise that the state authorized a levy that generates revenue in excess of the previous year’s ad valorem tax revenue, plus eligible new growth as defined in Section 59-2-924, but exclusive of revenue from collections from redemptions, interest, and penalties:in a newspaper of general circulation in the state; andas required in Section 45-1-101.Except an advertisement published on a website, the advertisement described in Subsection (1)(a):shall be no less than 1/4 page in size and the type used shall be no smaller than 18 point, and surrounded by a 1/4-inch border;may not be placed in that portion of the newspaper where legal notices and classified advertisements appear; andshall be run once.

(2) The form and content of the notice shall be substantially as follows:“NOTICE OF TAX INCREASEThe state has budgeted an increase in its property tax revenue from $__________ to$ __________ or %. The increase in property tax revenues will come from the following sources (include all of the following provisions): $__________ of the increase will come from (provide an explanation of the cause of adjustment or increased revenues, such as reappraisals or factoring orders);$ ______ of the increase will come from natural increases in the value of the tax base due to (explain cause of eligible new growth, such as new building activity, annexation, etc.); anda home valued at $100, 000 in t h es t a t eo f U t ah w hi c hba se d o n l a s t ye a r^{'} s (l e v y f or t h e ba s i cs t a t e - s u pp or t e d sc h oo lp ro g r am, a ppl i c ab l e t a x r a t e f or t h e P ro p er t y T a x Va l u a t i o n F u n d, or b o t h) p ai d$ ____________ in property taxes would pay the following: $__________ if the state of Utah did not budget an increase in property tax revenue exclusive of eligible new growth; and$ __________ under the increased property tax revenues exclusive of eligible new growth budgeted by the state of Utah.”

Amended by Chapter 7, 2023 General Session

59-2-926 - Proposed tax increase by state — Notice — Contents — Dates.

7/1/2026 If the state authorizes a tax rate that exceeds the minimum basic tax rate described in Section 53F-2-301 , or authorizes a levy pursuant to Section 59-2-1602 that exceeds the certified revenue levy as defined in Section 59-2-102 , the state shall publish a notice no later than 10 days after the last day of the annual legislative general session that meets the following requirements:

Amended by Chapter 518, 2025 General Session

Equalization

59-2-1001 - County board of equalization — Public hearings — Hearing officers — Notice of decision — Rulemaking — Education and training for county officers.

(1) The county legislative body is the county board of equalization and the county auditor is the clerk of the county board of equalization.

(2) The county board of equalization shall adjust and equalize the valuation and assessment of the real and personal property within the county, subject to regulation and control by the commission, as prescribed by law.The county board of equalization shall meet and hold public hearings each year to examine the assessment roll and equalize the assessment of property in the county, including the assessment for general taxes of all taxing entities located in the county.

(3) Except as provided in Subsection (3)(d), a county board of equalization may:appoint an appraiser licensed in accordance with Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act, as a hearing officer for the purpose of examining an applicant or a witness; orappoint an individual who is not licensed in accordance with Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act, as a hearing officer for the purpose of examining an applicant or a witness if the county board of equalization determines that the individual has competency relevant to the work of a hearing officer, including competency in:real estate;finance;economics;public administration; orlaw.Except as provided in Subsection (3)(d), a county board of equalization may only allow an individual to serve as a hearing officer for the purposes of examining an applicant or a witness if the individual has completed a course the commission:develops in accordance with Subsection (3)(c)(i); orapproves in accordance with Subsection (3)(c)(ii).The commission shall develop and administer a continuing education and training program for hearing officers that includes training in property valuation and administrative law.In addition to the program the commission develops and administers in accordance with Subsection (3)(c)(i), the commission may approve the continuing education and training program for a hearing officer provided by a county or a private entity if the program includes training in property valuation and administrative law.The commission shall ensure that any education and training provided to hearing officers under this Subsection (3)(c) complies with Title 63G, Chapter 22, State Training and Certification Requirements.The commission shall confer a designation of completion upon a hearing officer each time the hearing officer completes the education and training program under Subsection (3)(c)(i) or (ii).A hearing officer shall obtain a designation of completion as described in Subsection (3)(c)(iv)(A) before the hearing officer acts or performs as a hearing officer.A county board of equalization may not appoint a person employed by an assessor’s office as a hearing officer.A hearing officer shall transmit the hearing officer’s findings to the board, where a quorum shall be required for final action upon any application for exemption, deferral, reduction, or abatement.

(4) The clerk of the board of equalization shall notify the taxpayer, in writing, of any decision of the board.The decision shall include any adjustment in the amount of taxes due on the property resulting from a change in the taxable value and shall be considered the corrected tax notice.

(5) During the session of the board, the assessor or any deputy whose testimony is needed shall be present and may make any statement or introduce and examine witnesses on questions before the board.

(6) The county board of equalization may make and enforce any rule which is consistent with statute or commission rule and necessary for the government of the board, the preservation of order, and the transaction of business.

(7) In addition to education and training provided to hearing officers under Subsection (3)(c), the commission shall develop and administer an education and training program for county officers whose participation in a county board of equalization is required by Subsection (1), including:members of a county legislative body; andcounty auditors.The education and training provided to county officers under this Subsection (7) shall include instruction on:a county officer’s duties and obligations in relation to the county board of equalization;property valuation; andadministrative law.The commission shall confer a designation of completion upon a county officer described in Subsection 59-Ch59_2|(7)] each time the county officer completes the education and training program under this Subsection (7).A county officer subject to education and training under this Subsection (7) shall obtain a designation of completion as described in Subsection (7)(c)(i) before the county officer participates in a board of equalization process.

(8) The commission may require education and training for county officers involved in property valuation who are not otherwise required to complete an education and training program in accordance with Subsection (3)(c) or (7).

(9) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules for administering education and training programs in accordance with this section.

Amended by Chapter 337, 2025 General Session

59-2-1002 - Change in assessment — Force and effect — Additional assessments — Notice.

(1) The county board of equalization shall use all information it may gain from the records of the county or elsewhere in equalizing the assessment of the property in the county or in determining any exemptions. The board may require the assessor to enter upon the assessment roll any taxable property which has not been assessed and any assessment made has the same force and effect as if made by the assessor before the delivery of the assessment roll to the county treasurer.

(2) During its sessions, the county board of equalization may direct the assessor to: assess any taxable property which has escaped assessment;add to the amount, number, or quantity of property when a false or incomplete list has been rendered; andmake and enter new assessments, at the same time cancelling previous entries, when any assessment made by the assessor is considered by the board to be incomplete or incorrect.

(3) The clerk of the board of equalization shall give written notice: to all interested persons of the day fixed for the investigation of any assessment under consideration by the board at least 30 days before action is taken; andto the assessor of a valuation adjustment made in accordance with Subsection 59-2-301.4(2) or another adjustment under this section.

Amended by Chapter 248, 2013 General Session

59-2-1003 - Power of county board to increase or decrease assessment.

(1) The county board of equalization may, after giving notice as prescribed by any rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, increase or decrease any assessment contained in any assessment book, so as to equalize the assessment of all classes of property under Section 59-2-103.

(2) In accordance with any rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the county board of equalization shall notify the assessor of an adjustment made in accordance with Subsection (1).

Amended by Chapter 85, 2012 General Session

59-2-1004 - Appeal to county board of equalization — Real property — Time period for appeal — Public hearing requirements — Decision of board — Extensions approved by commission — Appeal to commission.

(1) As used in this section:“Applicable lien date” means January 1 of the year in which the valuation or equalization of real property is appealed to the county board of equalization.”Final assessed value” means:for real property for which the taxpayer appealed the valuation or equalization to the county board of equalization in accordance with this section, the value given to the real property by the county board of equalization, including a value based on a stipulation of the parties;for real property for which the taxpayer or a county assessor appealed the valuation or equalization to the commission in accordance with Section 59-2-1006, the value given to the real property by:the commission, if the commission has issued a decision in the appeal or the parties have entered a stipulation; ora county board of equalization, if the commission has not yet issued a decision in the appeal and the parties have not entered a stipulation; orfor real property for which the taxpayer or a county assessor sought judicial review of the valuation or equalization in accordance with Section 59-1-602 or Title 63G, Chapter 4, Part 4, Judicial Review, the value given the real property by the commission.”Inflation adjusted value” means the value of the real property that is the subject of the appeal as calculated by changing the final assessed value for the previous taxable year for the real property by the median property value change.”Median property value change” means the midpoint of the property value changes for all real property that is:of the same class of real property as the qualified real property; andlocated within the same county and within the same market area as the qualified real property.”Property value change” means the percentage change in the fair market value of real property on or after January 1 of the previous year and before January 1 of the current year.”Qualified real property” means real property:for which:the taxpayer or a county assessor appealed the valuation or equalization for the previous taxable year to the county board of equalization in accordance with this section or the commission in accordance with Section 59-2-1006;the appeal described in Subsection (1)(f)(i)(A), resulted in a final assessed value that was lower than the assessed value; andthe assessed value for the current taxable year is higher than the inflation adjusted value; andthat, on or after January 1 of the previous taxable year and before January 1 of the current taxable year, has not had a qualifying change.”Qualifying change” means one of the following changes to real property that occurs on or after January 1 of the previous taxable year and before January 1 of the current taxable year:a physical improvement if, solely as a result of the physical improvement, the fair market value of the physical improvement equals or exceeds the greater of 10% of fair market value of the real property or $20,000;a zoning change, if the fair market value of the real property increases solely as a result of the zoning change; ora change in the legal description of the real property, if the fair market value of the real property increases solely as a result of the change in the legal description of the real property.”Qualifying contract” means a contract for the completed sale of residential property that:involves residential property for which a taxpayer appealed the valuation or equalization to the county board of equalization;identifies the final sales price for the residential property described in Subsection (1)(h)(i); andis executed within six months before or after the applicable lien date.

(2) A taxpayer dissatisfied with the valuation or the equalization of the taxpayer’s real property may make an application to appeal by:subject to Subsection (2)(d), filing the application with the county board of equalization within the time period described in Subsection (3); ormaking an application by telephone within the time period described in Subsection (3) if the county legislative body passes a resolution under Subsection (11) authorizing a taxpayer to make an application by telephone.The county board of equalization shall make a rule describing the contents of the application.In addition to any information the county board of equalization requires, the application shall include information about:the burden of proof in an appeal involving qualified real property; andthe process for the taxpayer to learn the inflation adjusted value of the qualified real property.The county assessor shall notify the county board of equalization of a qualified real property’s inflation adjusted value within 15 business days after the date on which the county assessor receives notice that a taxpayer filed an appeal with the county board of equalization.The county assessor shall notify the commission of a qualified real property’s inflation adjusted value within 15 business days after the date on which the county assessor receives notice that a person dissatisfied with the decision of a county board of equalization files an appeal with the commission.A person may not appeal a county assessor’s calculation of inflation adjusted value but may appeal the fair market value of a qualified real property.A person may appeal a determination of whether, on or after January 1 of the previous taxable year and before January 1 of the current taxable year, real property had a qualifying change.For purposes of Subsection (2)(a), the county board of equalization shall ensure that a taxpayer has the ability to access and file an application to appeal the valuation or equalization of real property through electronic means.

(3) Except as provided in Subsection (3)(b) and for purposes of Subsection (2), a taxpayer shall make an application to appeal the valuation or the equalization of the taxpayer’s real property on or before the later of:September 15 of the current calendar year; orthe last day of a 45-day period beginning on the day on which the county auditor provides the notice under Section 59-2-919.1.In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules providing for circumstances under which the county board of equalization is required to accept an application to appeal that is filed after the time period prescribed in Subsection (3)(a).

(4) The taxpayer shall include in the application under Subsection (2)(a):the taxpayer’s estimate of the fair market value of the property and any evidence that may indicate that the assessed valuation of the taxpayer’s property is improperly equalized with the assessed valuation of comparable properties; anda signed statement of the personal property located in a multi-tenant residential property, as that term is defined in Section 59-2-301.8 if the taxpayer:appeals the value of multi-tenant residential property assessed in accordance with Section 59-2-301.8; andintends to contest the value of the personal property located within the multi-tenant residential property.For an appeal involving qualified real property, the county board of equalization shall presume that the fair market value of the qualified real property is equal to the inflation adjusted value.

(5) Subject to Subsection (6), in reviewing evidence submitted to a county board of equalization by or on behalf of an owner or a county assessor, the county board of equalization shall consider and weigh:the accuracy, reliability, and comparability of the evidence presented by the owner or the county assessor;if submitted, the sales price of relevant property that was under contract for sale as of the lien date but sold after the lien date;if submitted, the sales offering price of property that was offered for sale as of the lien date but did not sell, including considering and weighing the amount of time for which, and manner in which, the property was offered for sale; andif submitted, other evidence that is relevant to determining the fair market value of the property.

(6) This Subsection (6) applies only to an appeal to a county board of equalization involving the valuation or equalization of residential property that is not qualified real property.If a qualifying contract is submitted as evidence in an appeal described in Subsection (6)(a), the only evidence that the county board of equalization or hearing officer may consider to determine that the final sales price identified in the qualifying contract does not provide an accurate or reliable indication of the fair market value of the residential property is evidence of the following, if submitted:evidence disputing the nature of the qualifying contract as an arms-length transaction;evidence demonstrating that changes in market conditions have occurred in the time period between the day on which the qualifying contract was executed and the applicable lien date; orevidence demonstrating that a qualifying change to the residential property has occurred in the time period between the day on which the qualifying contract was executed and the applicable lien date.In determining the fair market value of residential property in an appeal described in Subsection (6)(a), the county board of equalization may not consider any evidence or information other than the evidence submitted to the county board of equalization by the parties in the appeal.

(7) Except as provided in Subsection (7)(b), at least five days before the day on which the county board of equalization holds a public hearing on an appeal:the county assessor shall provide the taxpayer any evidence the county assessor relies upon in support of the county assessor’s valuation; andthe taxpayer shall provide the county assessor any evidence not previously provided to the county assessor that the taxpayer relies upon in support of the taxpayer’s appeal.The deadline described in Subsection (7)(a) does not apply to evidence that is commercial information as defined in Section 59-1-404, if:for the purpose of complying with Section 59-1-404, the county assessor requires that the taxpayer execute a nondisclosure agreement before the county assessor discloses the evidence; andthe taxpayer fails to execute the nondisclosure agreement before the deadline described in Subsection (7)(a).The county assessor shall disclose evidence described in Subsection (7)(b)(i) as soon as practicable after the county assessor receives the executed nondisclosure agreement.The county assessor shall provide the taxpayer a copy of the nondisclosure agreement with reasonable time for the taxpayer to review and execute the agreement before the deadline described in Subsection (7)(a) expires.If at the public hearing, a party presents evidence not previously provided to the other party, the county board of equalization shall allow the other party to respond to the evidence in writing within 10 days after the day on which the public hearing occurs.A county board of equalization may adopt rules governing the deadlines described in this Subsection (7), if the rules are no less stringent than the provisions of this Subsection (7).A county board of equalization’s rule that complies with Subsection (7)(d)(i) controls over the provisions of this subsection.

(8) The county board of equalization shall meet and hold public hearings as described in Section 59-2-1001.For purposes of this Subsection (8)(b), “significant adjustment” means a proposed adjustment to the valuation of real property that:is to be made by a county board of equalization; andwould result in a valuation that differs from the original assessed value by at least 20% and $1,000,000.When a county board of equalization is going to consider a significant adjustment, the county board of equalization shall:list the significant adjustment as a separate item on the agenda of the public hearing at which the county board of equalization is going to consider the significant adjustment; andfor purposes of the agenda described in Subsection (8)(b)(ii)(A), provide a description of the property for which the county board of equalization is considering a significant adjustment.The county board of equalization shall make a decision on each appeal filed in accordance with this section within 60 days after the day on which the taxpayer makes an application.The commission may approve the extension of a time period provided for in Subsection (8)(c) for a county board of equalization to make a decision on an appeal.Unless the commission approves the extension of a time period under Subsection (8)(d), if a county board of equalization fails to make a decision on an appeal within the time period described in Subsection (8)(c), the county legislative body shall:list the appeal, by property owner and parcel number, on the agenda for the next meeting the county legislative body holds after the expiration of the time period described in Subsection (8)(c); andhear the appeal at the meeting described in Subsection (8)(e)(i).The decision of the county board of equalization shall contain:a determination of the valuation of the property based on fair market value; anda conclusion that the fair market value is properly equalized with the assessed value of comparable properties.If no evidence is presented before the county board of equalization, the county board of equalization shall presume that the equalization issue has been met.If the fair market value of the property that is the subject of the appeal deviates plus or minus 5% from the assessed value of comparable properties, the county board of equalization shall adjust the valuation of the appealed property to reflect a value equalized with the assessed value of comparable properties.Subject to Sections 59-2-301.1, 59-2-301.2, 59-2-301.3, and 59-2-301.4, equalized value established under Subsection (8)(h)(i) shall be the assessed value for property tax purposes until the county assessor is able to evaluate and equalize the assessed value of all comparable properties to bring all comparable properties into conformity with full fair market value.

(9) If the decision of the county board of equalization warrants a refund of any amount of property taxes paid for the tax year for the real property that is the subject of the appeal, the county shall issue the refund directly to the taxpayer that paid the property taxes, or an officer or agent of that taxpayer as identified in the information provided under Subsection (9)(b), regardless of whether the taxpayer is the owner of record of the real property at the time the decision is rendered.A taxpayer entitled to a refund under this section that is not the owner of record of the real property subject to the appeal shall, within 10 calendar days after the day on which the decision of the county board of equalization is rendered, provide the following information to the county board of equalization:a statement that the taxpayer is entitled to receive the refund under Subsection (9)(a);the name of the taxpayer, or an officer or agent of that taxpayer, entitled to receive the refund;the mailing address of the taxpayer, or an officer or agent of that taxpayer, to which the taxpayer requests the refund to be sent; andany other information requested by the county board of equalization.

(10) If any taxpayer is dissatisfied with the decision of the county board of equalization, the taxpayer may file an appeal with the commission as described in Section 59-2-1006.

(11) A county legislative body may pass a resolution authorizing taxpayers owing taxes on property assessed by that county to file property tax appeals applications under this section by telephone.

Amended by Chapter 337, 2025 General Session

59-2-1004.1 - Appeals of valuation or equalization of property eligible for deferral for 2023.

.1(1) Subject to Subsections (2) through (4) and for the calendar year that begins on January 1, 2023, a taxpayer may file an appeal to the commission of the valuation or equalization of real property that is eligible for a deferral under Section 59-2a-801 for the calendar year that begins on January 1, 2023, if:the taxpayer filed an appeal of the valuation or equalization of the property with the county board of equalization for the calendar year that begins on January 1, 2023;the county board of equalization has issued a decision in accordance with Section 59-2-1004;the parties have not entered a stipulation regarding the value of the property; andthe county board of equalization does not make an adjustment in accordance with Subsection 59-2-303.3.A taxpayer shall file an appeal to the commission on or before June 30, 2025.This Subsection (1) does not allow more than one formal adjudicative proceeding by the commission for the calendar year beginning on January 1, 2023.

.1(2) For the calendar year that begins on January 1, 2023, a taxpayer may file an appeal of the valuation or equalization of real property for which a county assessor makes an adjustment under Subsection 59-Ch59_2|59-2-303.3] for the calendar year that begins on January 1, 2023, in accordance with this Subsection (2).A taxpayer shall make an appeal under this Subsection (2):to the county board of equalization; andon or before June 30, 2025.If a taxpayer is dissatisfied with the decision of the county board of equalization, the taxpayer may file an appeal with the commission as described in Section 59-2-1006.A taxpayer may file an appeal of the valuation or equalization of property under this Subsection (2) regardless of whether:the taxpayer previously filed an appeal of the valuation or equalization of the property for the calendar year that begins on January 1, 2023;the county board of equalization has issued a decision on the appeal in accordance with Section 59-2-1004;the commission has issued a decision on the appeal in accordance with Section 59-2-1006;the parties have entered a stipulation regarding the value of the property; orany appeal of the valuation or equalization of the property for the calendar year that begins on January 1, 2023, has been closed.

.1(3) Except as specifically provided in this section:an appeal to the county board of equalization shall be filed in accordance with Section 59-2-1004; andan appeal to the commission shall be filed in accordance with Section 59-2-1006.

.1(4) For each property eligible to receive a deferral under Section 59-2a-801, this section may not be interpreted to require a taxpayer to refile:an application to appeal in accordance with Section 59-2-1004 if an appeal before the county board of equalization is pending for the calendar year that begins on January 1, 2023; ora notice of appeal in accordance with Section 59-2-1006 if an appeal before the commission is pending for the calendar year that begins on January 1, 2023.

Amended by Chapter 172, 2025 General Session

59-2-1004.5 - Valuation adjustment for decrease in taxable value caused by a natural disaster.

.5(1) For purposes of this section: “Natural disaster” means:an explosion;fire;a flood;a storm;a tornado;winds;an earthquake;lightning;any adverse weather event; orany event similar to an event described in this Subsection (1), as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.”Natural disaster damage” means any physical harm to property caused by a natural disaster.

.5(2) Except as provided in Subsection (3), if, during a calendar year, property sustains a decrease in taxable value that is caused by natural disaster damage, the owner of the property may apply to the county board of equalization for an adjustment in the taxable value of the owner’s property as provided in Subsection (4).

.5(3) An owner may not receive the valuation adjustment described in this section if the decrease in taxable value described in Subsection (2) is: due to the intentional action or inaction of the owner; orless than 30% of the taxable value of the property described in Subsection (2) before the decrease in taxable value described in Subsection (2).

.5(4) To receive the valuation adjustment described in Subsection (2), the owner of the property shall file an application for the valuation adjustment with the county board of equalization on or before the later of:the deadline described in Subsection 59-2-1004(3); or45 days after the day on which the natural disaster damage described in Subsection (2) occurs.The county board of equalization shall hold a hearing:within 30 days after the day on which the county board of equalization receives the application described in Subsection (4)(a); andfollowing the procedures and requirements of Section 59-2-1001.At the hearing described in Subsection (4)(b), the applicant shall have the burden of proving, by a preponderance of the evidence:that the property sustained a decrease in taxable value, that: was caused by natural disaster damage; andis at least 30% of the taxable value of the property described in this Subsection (4)(c)(i) before the decrease in taxable value described in this Subsection (4)(c)(i);the amount of the decrease in taxable value described in Subsection (4)(c)(i); andthat the decrease in taxable value described in Subsection (4)(c)(i) is not due to the action or inaction of the applicant.If the county board of equalization determines that the applicant has met the burden of proof described in Subsection (4)(c), the county board of equalization shall reduce the valuation of the property described in Subsection (4)(c)(i) by an amount equal to the decrease in taxable value of the property multiplied by the percentage of the calendar year remaining after the natural disaster damage occurred.The decision of the board of equalization shall be provided to the applicant, in writing, within 30 days after the day on which the county board of equalization concludes the hearing described in Subsection (4)(b).

.5(5) An applicant that is dissatisfied with a decision of the county board of equalization under this section may appeal that decision under Section 59-2-1006.

Amended by Chapter 16, 2019 General Session

59-2-1004.6 - Tax relief for decrease in fair market value due to access interruption.

.6(1) For purposes of this section “access interruption” means interruption of the normal access to or from property due to any circumstance beyond the control of the owner, including: road construction;traffic diversion;an accident;vandalism;an explosion;fire;a flood;a storm;a tornado;winds;an earthquake;lightning;any adverse weather event; orany event similar to the events described in this Subsection (1), as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.

.6(2) Except as provided in Subsection (3), if, during a calendar year, property sustains a decrease in fair market value that is caused by access interruption, the owner of the property may apply to the county board of equalization for an adjustment in the fair market value of the owner’s property as provided in Subsection (4).

.6(3) Notwithstanding Subsection (2), an owner may not receive the tax relief described in this section if the decrease in fair market value described in Subsection (2) is due to the intentional action or inaction of the owner.

.6(4) To receive the tax relief described in Subsection (2), the owner of the property shall file an application for tax relief with the county board of equalization on or before September 30.The county board of equalization shall hold a hearing:within 30 days of the day on which the application described in Subsection (4)(a) is received by the board of equalization; andin the manner described in Section 59-2-1001.At the hearing described in Subsection (4)(b), the applicant shall have the burden of proving, by a preponderance of the evidence:that the property sustained a decrease in fair market value, during the applicable calendar year, that was caused by access interruption;the amount of the decrease in fair market value described in Subsection (4)(c)(i); andthat the decrease in fair market value described in Subsection (4)(c)(i) is not due to the action or inaction of the applicant.If the county board of equalization determines that the applicant has met the burden of proof described in Subsection (4)(c), the county board of equalization shall reduce the valuation of the property described in Subsection (4)(c)(i) by an amount equal to the decrease in fair market value of the property multiplied by the portion of the calendar year that the fair market value of the property was decreased.The decision of the board of equalization shall be provided to the applicant, in writing, within 30 days of the day on which the hearing described in Subsection (4)(b) is concluded.

.6(5) An applicant that is dissatisfied with a decision of the board of equalization under this section may appeal that decision under Section 59-2-1006.

Amended by Chapter 382, 2008 General Session

59-2-1005 - Procedures for appeal of personal property valuation — Time for appeal — Hearing — Decision — Appeal to commission.

(1) Except as provided in Section 59-2-306.5, a taxpayer owning personal property assessed by a county assessor under Section 59-2-301 may make an appeal relating to the value of the personal property by filing an application with the county legislative body no later than:the expiration of the time allowed under Section 59-2-306 for filing a signed statement, if the county assessor requests a signed statement under Section 59-2-306; or60 days after the mailing of the tax notice, for each other taxpayer.A county legislative body shall:after giving reasonable notice, hear an appeal filed under Subsection (1)(a); andrender a written decision on the appeal within 60 days after receiving the appeal.If the taxpayer is dissatisfied with a county legislative body decision under Subsection (1)(b), the taxpayer may file an appeal with the commission in accordance with Section 59-2-1006.

(2) A taxpayer owning personal property subject to a fee in lieu of tax or a uniform tax under Article XIII, Section 2 of the Utah Constitution that is based on the value of the property may appeal the basis of the value by filing an appeal with the commission within 30 days after the mailing of the tax notice.

Amended by Chapter 315, 2024 General Session

59-2-1006 - Appeal to commission — Duties of auditor — Decision by commission.

(1) Any person dissatisfied with the decision of the county board of equalization concerning the assessment and equalization of any property, or the determination of any exemption in which the person has an interest, or a tax relief decision made under designated decision-making authority as described in Section 59-2-1101 or Chapter 2a, Tax Relief Through Property Tax, may appeal that decision to the commission by:filing a notice of appeal specifying the grounds for the appeal with the county auditor within 30 days after the final action of the county board or entity with designated decision-making authority described in Section 59-2-1101 or Chapter 2a, Tax Relief Through Property Tax; andif the county assessor valued the property in accordance with Section 59-2-301.8 and the taxpayer intends to contest the value of personal property located in a multi-tenant residential property, as that term is defined in Section 59-2-301.8, submitting a signed statement of the personal property with the notice of appeal.

(2) The auditor shall:file one notice with the commission;certify and transmit to the commission:the minutes of the proceedings of the county board of equalization or entity with designated decision-making authority for the matter appealed;all documentary evidence received in that proceeding; anda transcript of any testimony taken at that proceeding that was preserved;if the appeal is from a hearing where an exemption was granted or denied, certify and transmit to the commission the written decision of:the board of equalization as required by Section 59-2-1102; orthe entity with designated decision-making authority; andany signed statement submitted in accordance with Subsection (1)(b).

(3) In reviewing a decision described in Subsection (1), the commission may:admit additional evidence;issue orders that it considers to be just and proper; andmake any correction or change in the assessment or order of the county board of equalization or entity with decision-making authority.

(4) In reviewing evidence submitted to the commission to decide an appeal under this section, the commission shall consider and weigh:the accuracy, reliability, and comparability of the evidence presented;if submitted, the sales price of relevant property that was under contract for sale as of the lien date but sold after the lien date;if submitted, the sales offering price of property that was offered for sale as of the lien date but did not sell, including considering and weighing the amount of time for which, and manner in which, the property was offered for sale; andif submitted, other evidence that is relevant to determining the fair market value of the property.

(5) In reviewing a decision described in Subsection (1), the commission shall adjust property valuations to reflect a value equalized with the assessed value of other comparable properties if:the issue of equalization of property values is raised; andthe commission determines that the property that is the subject of the appeal deviates in value plus or minus 5% from the assessed value of comparable properties.

(6) The commission shall decide all appeals taken pursuant to this section not later than March 1 of the following year for real property and within 90 days for personal property, and shall report its decision, order, or assessment to the county auditor, who shall make all changes necessary to comply with the decision, order, or assessment.

Amended by Chapter 172, 2025 General Session

59-2-1007 - Objection to assessment by commission — Application — Contents of application — Amending an application — Information provided by the commission — Hearings — Appeals.

(1) Subject to the other provisions of this section, if the owner of property assessed by the commission objects to the assessment, the owner may apply to the commission for a hearing on the objection on or before the later of:August 1; or90 days after the day on which the commission mails the notice of assessment in accordance with Section 59-2-201.The commission shall allow an owner that meets the requirements of Subsection (1)(a) to be a party at a hearing under this section.

(2) Subject to the other provisions of this section, a county that objects to the assessment of property assessed by the commission may apply to the commission for a hearing on the objection: for an assessment with respect to which the owner has applied to the commission for a hearing on the objection under Subsection (1), if the county applies to the commission to become a party to the hearing on the objection no later than 60 days after the day on which the owner applied to the commission for the hearing on the objection; orfor an assessment with respect to which the owner has not applied to the commission for a hearing on the objection under Subsection (1), if the county:reasonably believes that the commission should have assessed the property for the current calendar year at a fair market value that is at least the lesser of an amount that is: 50% greater than the value at which the commission is assessing the property for the current calendar year; or50% greater than the value at which the commission assessed the property for the prior calendar year; andapplies to the commission for a hearing on the objection no later than 60 days after the last day on which the owner could have applied to the commission for a hearing on the objection under Subsection (1).

(3) Before a county may apply to the commission for a hearing under this section on an objection to an assessment, a majority of the members of the county legislative body shall approve filing an application under this section.

(4) The commission shall allow a county that meets the requirements of Subsections (2) and (3) to be a party at a hearing under this section.The commission shall allow an owner to be a party at a hearing under this section on an objection to an assessment a county files in accordance with Subsection (2)(b).

(5) An owner or a county shall include in an application under this section: a written statement:setting forth the known facts and legal basis supporting a different fair market value than the value assessed by the commission; andfor an assessment described in Subsection (2)(b), establishing the county’s reasonable belief that the commission should have assessed the property for the current calendar year at a fair market value that is at least the lesser of an amount that is: 50% greater than the value at which the commission is assessing the property for the current calendar year; or50% greater than the value at which the commission assessed the property for the prior calendar year; andthe owner’s or county’s estimate of the fair market value of the property.

(6) Except as provided in Subsection (6)(b), an owner or a county assessor may amend an estimate on an application under this section of the fair market value of the property prior to the hearing as provided by rule.A county may not amend the fair market value of property under this Subsection (6) to equal an amount that is less than the lesser of:the value at which the commission is assessing the property for the current calendar year plus 50%; orthe value at which the commission assessed the property for the prior calendar year plus 50%.In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules governing the procedures for amending an estimate of fair market value under this Subsection (6).

(7) In applying to the commission for a hearing on an objection under this section: a county may estimate the fair market value of the property using a valuation methodology the county considers to be appropriate, regardless of:the valuation methodology used previously in valuing the property; orthe valuation methodology an owner asserts; andan owner may estimate the fair market value of the property using a valuation methodology the owner considers to be appropriate, regardless of:the valuation methodology used previously in valuing the property; orthe valuation methodology a county asserts.

(8) An owner who applies to the commission for a hearing in accordance with Subsection (1) shall, for the property for which the owner objects to the commission’s assessment, file a copy of the application with the county auditor of each county in which the property is located.A county auditor who receives a copy of an application in accordance with Subsection (8)(a) shall provide a copy of the application to the county:assessor;attorney;legislative body; andtreasurer.

(9) Upon request, the commission shall provide to a nonprofit organization that represents counties in the state the following information regarding an appeal filed under this section:the name of the property owner filing the appeal;each year at issue in the appeal;the value assessed by the commission for the property that is the subject of the appeal; andthe owner’s estimate of value for the property that is the subject of the appeal as submitted under Subsection (5)(b).Except as provided in Subsection (9)(b)(ii), a nonprofit organization may not disclose the information described in Subsection (9)(a)(iv).A nonprofit organization may disclose information described in Subsection (9)(a)(iv) to an individual listed under Subsection 59-1-403(2)(a).

(10) On or before November 15, the commission shall conduct a scheduling conference with all parties to a hearing under this section.At the scheduling conference under Subsection (10)(a), the commission shall establish dates for:the completion of discovery;the filing of prehearing motions; andconducting a hearing on the objection to the assessment.

(11) The commission shall issue a written decision no later than 120 days after the later of the day on which:the commission completes the hearing under this section; orthe parties submit all posthearing briefs.If the commission does not issue a written decision on an objection to an assessment under this section within a two-year period after the date an application under this section is filed, the objection is considered to be denied, unless the parties stipulate to a different time period for resolving the objection.A party may appeal to the district court in accordance with Section 59-1-601 within 30 days after the day on which an objection is considered to be denied.

(12) At the hearing on an objection under this section, the commission may increase, lower, or sustain the assessment if: the commission finds an error in the assessment; orthe commission determines that increasing, lowering, or sustaining the assessment is necessary to equalize the assessment with other similarly assessed property.

(13) The commission shall send notice of a commission action under Subsection (12) to a county auditor if:the commission proposes to adjust an assessment the commission made in accordance with Section 59-2-201;the county’s tax revenues may be affected by the commission’s decision; andthe county is not a party to the hearing under this section.The written notice described in Subsection (13)(a):may be sent by: any form of electronic communication;first class mail; orprivate carrier; andshall request the county to show good cause why the commission should not adjust the assessment by requesting the county to provide to the commission a written statement setting forth the known facts and legal basis for not adjusting the assessment within 30 days after the day on which the commission sends the written notice.If a county provides a written statement described in Subsection (13)(b) to the commission, the commission shall:hold a hearing or take other appropriate action to consider the good cause the county provides in the written statement; andissue a written decision increasing, lowering, or sustaining the assessment.If a county does not provide a written statement described in Subsection (13)(b) to the commission within 30 days after the day on which the commission sends the notice described in Subsection (13)(a), the commission shall adjust the assessment and send a copy of the commission’s written decision to the county.

(14) Subsection (13) does not limit the rights of a county as provided in Subsections (2) and (4)(a).

Amended by Chapter 367, 2021 General Session

59-2-1008 - Investigations by commission — Assessment of escaped property — Increase or decrease of assessed valuation.

(1) As used in this section, “review information” means, as reported by a county assessor:the number of properties that:required a review in accordance with Section 59-2-303.3; andthe county reduced the value as a result of the review; andthe parcel number of any property:that required a review in accordance with Section 59-2-303.3;that has an increase in value of $50,000 or more; andfor which the county assessor did not reduce the value.

(2) Each year the commission shall conduct an investigation throughout each county of the state to determine whether all property subject to taxation is on the assessment rolls and whether the property is being assessed at fair market value.When, after any investigation, the commission finds that any property that is subject to taxation is not assessed, the commission shall direct the county assessor, the county board of equalization, or the county auditor, as the commission may determine, to enter the assessment of the escaped property.

(3) If the commission finds that any property in any county is not being assessed at the property’s fair market value, the commission shall, for the purpose of equalizing the value of property in the state, increase or decrease the valuation of the property in order to enforce the assessment of all property subject to taxation upon the basis of its fair market value, and shall direct the county assessor, the county board of equalization, or the county auditor, as the commission may determine, to correct the value of the property in a manner prescribed by the commission.

(4) The county assessors, county boards of equalization, and county auditors shall make all increases or decreases as may be required by the commission to make the assessment of all property within the county conform to the property’s fair market value.

(5) Each year, after receiving the review information from a county assessor and on or before June 8, the commission shall:review the assessment of a property described in Subsection (1)(b); andif warranted, take action as described in Subsection 59-Ch59_1|59-1-210].

(6) For review information relating to the calendar year that begins January 1, 2023, the commission shall on or before June 15, 2024:review the assessment of a property described in Subsection (1)(b); andif warranted, take reasonable action to correct an error in assessment and report any action to the county auditor.

(7) The commission shall report the review information and the number of properties for which an adjustment is made in accordance with Subsection (5) to the Revenue and Taxation Interim Committee annually on or before the September interim meeting.

(8) The commission shall include in the report the name of each county that reported review information for the current calendar year and the previous calendar year.

Amended by Chapter 263, 2024 General Session

59-2-1009 - Equalization based on reports of county auditors.

Before July 7 the commission shall examine and compare the reports of the county auditors and shall equalize the assessment of the taxable property of the several counties of the state for the purpose of taxation.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1010 - Statement of equalization to be sent to county auditors.

When the equalization among the several counties is completed, the commission shall transmit to each county auditor and to the state auditor a statement of the changes made by it in the assessment books of each county or any assessment contained in the book, which is prima facie evidence of the regularity of all proceedings of the commission resulting in the action which is the subject matter of the statement.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1011 - Record of changes — Form and contents of signed statement.

The county auditor shall make a record of all changes, corrections, and orders and before October 15 shall affix a signed statement to the record, subscribed by the auditor, in a form substantially as follows: I, ____, do swear that, as county auditor of ____ county, I have kept correct minutes of all acts of the county board of equalization regarding alterations to the assessment rolls, that all alterations agreed to or directed to be made have been made and entered on the rolls, and that no changes or alterations have been made except those authorized by the board or the commission.

Amended by Chapter 86, 2000 General Session

59-2-1017 - Property tax appeal assistance.

(1) As used in this section: “Certified appraiser” means an appraiser certified in accordance with:Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act; orthe law of a jurisdiction in the United States.”Licensed appraiser” means an appraiser licensed in accordance with:Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act; orthe law of a jurisdiction in the United States.”Opinion of value” means an estimate of fair market value that:is made by a licensed appraiser or a certified appraiser; andexcept as provided in Subsections (5) and (6), complies with the Uniform Standards of Professional Appraisal Practice promulgated by the Appraisal Standards Board as described in 12 U.S.C. Sec. 3339.”Present evidence” means to present information:to a county board of equalization or the commission; andrelated to a property tax appeal made in accordance with this part.”Price estimate” means an estimate:of the price that property would sell for; andthat is not an opinion of value.”Provide property tax information” means to provide information related to a property tax appeal made in accordance with this part to another person.

(2) Subject to the other provisions of this section, a person may: present evidence in a property tax appeal on behalf of another person after obtaining permission from that other person; orprovide property tax information to another person.

(3) For purposes of Subsection (2): only a licensed appraiser or a certified appraiser may present or provide an opinion of value; anda licensed appraiser or a certified appraiser may not present or provide a price estimate.

(4) A licensed appraiser or a certified appraiser may, in accordance with Subsection (2), provide services regarding a property tax appeal as follows: present or provide an opinion of value; orprovide consultation services, including presenting evidence or providing property tax information.

(5) A licensed appraiser or a certified appraiser who presents or provides an opinion of value in accordance with Subsection (2) shall comply with all applicable laws and regulations, including Sections 61-2g-304, 61-2g-403, 61-2g-406, and 61-2g-407.A licensed appraiser or a certified appraiser who does not present or provide an opinion of value but who provides consultation services by presenting evidence or providing property tax information in accordance with Subsection (2) shall comply with all applicable laws and regulations, including Sections 61-2g-304, 61-2g-403, 61-2g-406, and 61-2g-407, except that the licensed appraiser or the certified appraiser may advocate for the client in a property tax appeal.A person who is not a licensed appraiser and not a certified appraiser who presents evidence or provides property tax information in accordance with Subsection (2):is subject to Section 61-2g-407; andif the person charges a contingent fee, is subject to Section 61-2g-406.

(6) A licensed appraiser or a certified appraiser may provide an opinion of value, present evidence, or provide tax information in a property tax appeal of the personal residence of the licensed appraiser or certified appraiser despite any personal bias.

(7) A county board of equalization or the commission may evaluate the reliability or accuracy of evidence presented or property tax information provided in accordance with this section.

Amended by Chapter 384, 2016 General Session

59-2-1018 - Reporting of county appeals information.

(1) On or before May 1 of each year, a county board of equalization shall report the following information to the commission:the number of appeals involving the valuation or equalization of real property for which the county board of equalization issued a decision during the preceding calendar year in accordance with Section 59-2-1004; andfor each appeal described in Subsection (1)(a):whether the property is residential or commercial;the original assessed value of the property; andthe value given to the property by the county board of equalization.

(2) The commission shall report the appeals information provided by county boards of equalization under Subsection (1) to the Revenue and Taxation Interim Committee on or before July 31 of each year.

Enacted by Chapter 337, 2025 General Session

Exemptions

59-2-1101 - Definitions — Exemption of certain property — Proportional payments for certain property — Exception — County legislative body authority to adopt rules or ordinances.

(1) As used in this section:“Charitable purposes” means:for property used as a nonprofit hospital or a nursing home, the standards outlined in Howell v. County Board of Cache County ex rel. IHC Hospitals, Inc., 881 P.2d 880 (Utah 1994); andfor property other than property described in Subsection (1)(a)(i), providing a gift to the community.”Compliance period” means a period equal to 15 taxable years beginning with the first taxable year for which the taxpayer claims a tax credit under Section 42, Internal Revenue Code, or Section 59-7-607 or 59-10-1010.”Educational purposes” means purposes carried on by an educational organization that normally:maintains a regular faculty and curriculum; andhas a regularly enrolled body of pupils and students.”Educational purposes” includes:the physical or mental teaching, training, or conditioning of competitive athletes by a national governing body of sport recognized by the United States Olympic Committee that qualifies as being tax exempt under Section 501(c)(3), Internal Revenue Code; andan activity in support of or incidental to the teaching, training, or conditioning described in this Subsection (1)(c)(ii).”Exclusive use exemption” means a property tax exemption under Subsection (3)(a)(iv), for property owned by a nonprofit entity used exclusively for one or more of the following purposes:religious purposes;charitable purposes; oreducational purposes.”Farm machinery and equipment” means tractors, milking equipment and storage and cooling facilities, feed handling equipment, irrigation equipment, harvesters, choppers, grain drills and planters, tillage tools, scales, combines, spreaders, sprayers, haying equipment, including balers and cubers, and any other machinery or equipment used primarily for agricultural purposes.”Farm machinery and equipment” does not include vehicles required to be registered with the Motor Vehicle Division or vehicles or other equipment used for business purposes other than farming.”Gift to the community” means:the lessening of a government burden; orthe provision of a significant service to others without immediate expectation of material reward;the use of the property is supported to a material degree by donations and gifts including volunteer service;the recipients of the charitable activities provided on the property are not required to pay for the assistance received, in whole or in part, except that if in part, to a material degree;the beneficiaries of the charitable activities provided on the property are unrestricted or, if restricted, the restriction bears a reasonable relationship to the charitable objectives of the nonprofit entity that owns the property; andany commercial activities provided on the property are subordinate or incidental to charitable activities provided on the property.”Government exemption” means a property tax exemption provided under Subsection (3)(a)(i), (ii), or (iii).”Nonprofit entity” means an entity:that is organized on a nonprofit basis, that dedicates the entity’s property to the entity’s nonprofit purpose, and that makes no dividend or other form of financial benefit available to a private interest;for which, upon dissolution, the entity’s assets are distributable only for exempt purposes under state law or to the government for a public purpose; andfor which none of the net earnings or donations made to the entity inure to the benefit of private shareholders or other individuals, as the private inurement standard has been interpreted under Section 501(c)(3), Internal Revenue Code.”Nonprofit entity” includes an entity:if the entity is treated as a disregarded entity for federal income tax purposes and wholly owned by, and controlled under the direction of, a nonprofit entity; andfor which none of the net earnings and profits of the entity inure to the benefit of any person other than a nonprofit entity.”Nonprofit entity” includes an entity that is not an entity described in Subsection (1)(h)(i) if the entity jointly owns a property that:is used for the purpose of providing permanent supportive housing;has an owner that is an entity described in Subsection (1)(h)(i) or that is a housing authority that operates the permanent supportive housing;has an owner that receives public funding from a federal, state, or local government entity to provide support services and rental subsidies to the permanent supportive housing;is intended to be transferred at or before the end of the compliance period to an entity described in Subsection (1)(h)(i) or a housing authority that will continue to operate the property as permanent supportive housing; andhas been certified by the Utah Housing Corporation as meeting the requirements described in Subsections (1)(h)(iii)(A) through (D).”Nonprofit entity” includes an entity that is not an entity described in Subsection (1)(h)(i) if:the entity is a housing organization as defined in Subsection 35A-8-2401(1)(a); andthe entity is owned by an entity described in Subsection (1)(h)(i) or a housing authority.”Permanent supportive housing” means a housing facility that:provides supportive services;makes a 15-year commitment to provide rent subsidies to tenants of the housing facility when the housing facility is placed in service;receives an allocation of federal low-income housing tax credits in accordance with 26 U.S.C. Sec. 42; andleases each unit to a tenant:who, immediately before leasing the housing, was homeless as defined in 24 C.F.R. 583.5; andwhose rent is capped at no more than 30% of the tenant’s household income.”Property of” means property that an entity listed in Subsection (3)(a)(ii) or (iii) has a legal right to possess.”Property of” includes a lease of real property if:the property is wholly leased to a state or political subdivision entity listed in Subsection (3)(a)(ii) or (iii) under a triple net lease; andthe lease is in effect for the entire calendar year.”Supportive service” means a service that is an eligible cost under 24 C.F.R. 578.53.”Triple net lease” means a lease agreement under which the lessee is responsible for the real estate taxes, building insurance, and maintenance of the property separate from and in addition to the rental price.

(2) Except as provided in Subsection (2)(b), an exemption under this part may be allowed only if the claimant is the owner of the property as of January 1 of the year the exemption is claimed.A claimant shall collect and pay a proportional tax based upon the length of time that the property was not owned by the claimant if:the claimant is a federal, state, or political subdivision entity described in Subsection (3)(a)(i), (ii), or (iii); orin accordance with Subsection (3)(a)(iv):the claimant is a nonprofit entity; andthe property is used exclusively for religious, charitable, or educational purposes.

(3) The following property is exempt from taxation:property exempt under the laws of the United States;property of:the state;school districts; andpublic libraries;except as provided in Title 11, Chapter 13, Interlocal Cooperation Act, property of:counties;cities;towns;special districts;special service districts; andall other political subdivisions of the state;except as provided in Subsection (6) or (7), property owned by a nonprofit entity used exclusively for one or more of the following purposes:religious purposes;charitable purposes; oreducational purposes;places of burial not held or used for private or corporate benefit;farm machinery and equipment;a high tunnel, as defined in Section 10-20-613;intangible property; andthe ownership interest of an out-of-state public agency, as defined in Section 11-13-103:if that ownership interest is in property providing additional project capacity, as defined in Section 11-13-103; andon which a fee in lieu of ad valorem property tax is payable under Section 11-13-302.For purposes of a property tax exemption for property of school districts under Subsection (3)(a)(ii)(B), a charter school under Title 53G, Chapter 5, Charter Schools, is considered to be a school district.

(4) Subject to Subsection (5), if property that is allowed an exclusive use exemption or a government exemption ceases to qualify for the exemption because of a change in the ownership of the property:the new owner of the property shall pay a proportional tax based upon the period of time:beginning on the day that the new owner acquired the property; andending on the last day of the calendar year during which the new owner acquired the property; andthe new owner of the property and the person from whom the new owner acquires the property shall notify the county assessor, in writing, of the change in ownership of the property within 30 days from the day that the new owner acquires the property.

(5) Notwithstanding Subsection (4)(a), the proportional tax described in Subsection (4)(a):is subject to any exclusive use exemption or government exemption that the property is entitled to under the new ownership of the property; andapplies only to property that is acquired after December 31, 2005.

(6) A property may not receive an exemption under Subsection (3)(a)(iv) if:the nonprofit entity that owns the property participates in or intervenes in any political campaign on behalf of or in opposition to any candidate for public office, including the publishing or distribution of statements; ora substantial part of the activities of the nonprofit entity that owns the property consists of carrying on propaganda or otherwise attempting to influence legislation, except as provided under Subsection 501(h), Internal Revenue Code.Whether a nonprofit entity is engaged in an activity described in Subsection (6)(a) shall be determined using the standards described in Section 501, Internal Revenue Code.

(7) A property may not receive an exemption under Subsection (3)(a)(iv) if:the property is used for a purpose that is not religious, charitable, or educational; andthe use for a purpose that is not religious, charitable, or educational is more than de minimis.

(8) A county legislative body may adopt rules or ordinances to:effectuate an exemption under this part; anddesignate one or more persons to perform the functions given to the county under this part.

(9) If a person is dissatisfied with an exemption decision made under designated decision-making authority as described in Subsection (8)(b), that person may appeal the decision to the commission under Section 59-2-1006.

Amended by Chapter 15, 2025 Special Session 1

59-2-1102 - Determination of exemptions by board of equalization — Appeal — Application for exemption — Annual statement — Exceptions.

(1) For property assessed under Part 3, County Assessment, the county board of equalization may, after giving notice in a manner prescribed by rule, determine whether certain property within the county is exempt from taxation.The decision of the county board of equalization described in Subsection (1)(a) shall:be in writing; andinclude:a statement of facts; andthe statutory basis for its decision.Except as provided in Subsection (10)(a), a copy of the decision described in Subsection (1)(a) shall be sent on or before May 15 to the person applying for the exemption.

(2) Except as provided in Subsection (7) and subject to Subsection (8), a county board of equalization may not grant an exemption under this part unless the person affected or the person’s agent:submits a written application to the county board of equalization; andverifies the application by signed statement.

(3) The county board of equalization may require a person making an application for exemption to appear before the county board of equalization and be examined under oath.If the county board of equalization requires a person making an application for exemption to appear before the county board of equalization, the county board of equalization may not grant an exemption unless the person affected or the person’s agent appears and answers all questions pertinent to the inquiry.

(4) For the hearing on the application, the county board of equalization may subpoena any witnesses, and hear and take any evidence in relation to the pending application.

(5) Except as provided in Subsection (10)(b), the county board of equalization shall hold hearings and render a written decision to determine any exemption on or before May 1 in each year.

(6) Any person that made an exemption application and is dissatisfied with the decision of the county board of equalization regarding any exemption may appeal to the commission under Section 59-2-1006.

(7) A county board of equalization may not require an owner of property to file an application in accordance with this section to claim an exemption for the property under the following:Subsection 59-Ch59_2|59-2-1101](a)(i);Subsection 59-Ch59_2|59-2-1101](a)(vi) or (viii);Section 59-2-1110;Section 59-2-1111;Section 59-2-1112;Section 59-2-1113; orSection 59-2-1114.A county board of equalization may not require an owner of property to file an application in accordance with this section to claim an exemption for the property described in Subsection 59-Ch59_2|59-2-1101](a)(ii) or (iii) unless the property is property described in Subsection 59-Ch59_2|59-2-1101](j)(ii).

(8) Except as provided in Subsection (8)(b), for property described in Subsection 59-Ch59_2|59-2-1101](a)(iv) or (v), a county board of equalization shall, consistent with Subsection (9), require an owner of that property to file an application in accordance with this section to claim an exemption for that property.A county board of equalization may not require an owner of property described in Subsection 59-Ch59_2|59-2-1101](a)(iv) or (v) to file an application under Subsection (8)(a) if:the owner filed an application under Subsection (8)(a);the county board of equalization determines that the owner may claim an exemption for that property; andthe exemption described in Subsection (8)(b)(ii) is in effect.For the time period that an owner is granted an exemption in accordance with this section for property described in Subsection 59-Ch59_2|59-2-1101](a)(iv) or (v), a county board of equalization shall require the owner to file an annual statement on or before March 1 on a form prescribed by the commission establishing that the property continues to be eligible for the exemption.In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules providing:the form for the annual statement required by Subsection (8)(c)(i);the contents of the form for the annual statement required by Subsection (8)(c)(i); andprocedures and requirements for making the annual statement required by Subsection (8)(c)(i).The commission shall make the form described in Subsection (8)(c)(ii)(A) available to counties.On or before April 1, a county board of equalization shall notify each property owner that fails to timely file an annual statement in accordance with Subsection (8)(c) of the county board of equalization’s intent to revoke the exemption.An owner of exempt property described in Subsection 59-Ch59_2|59-2-1101](a)(iv) may file the annual statement described in Subsection (8)(c) after March 1 if the property owner:files the annual statement on or before March 31; andincludes a statement of facts establishing that the property owner was unable to file the annual statement on or before March 1 due to one of the following conditions and no other responsible party was capable of filing the annual statement:a medical emergency of the property owner, an immediate family member of the property owner, or the property owner’s agent;the death of the property owner, an immediate family member of the property owner, or the property owner’s agent; orother extraordinary and unanticipated circumstances.

(9) For purposes of this Subsection (9), “exclusive use exemption” means the same as that term is defined in Section 59-2-1101.For purposes of Subsection (1)(a), when a person acquires property on or after January 1 that qualifies for an exclusive use exemption, that person may apply for the exclusive use exemption on or before the later of:the day set by rule as the deadline for filing a property tax exemption application; or120 days after the day on which the property is acquired.

(10) Notwithstanding Subsection (1)(c), if a person files an application for an exemption under Subsection (9), a county board of equalization shall send a copy of the decision described in Subsection (1)(c) to the person applying for the exemption on or before the later of:May 15; or45 days after the day on which the application for the exemption is filed.Notwithstanding Subsection (5), if an application for an exemption is filed under Subsection (9), a county board of equalization shall hold the hearing and render the decision described in Subsection (5) on or before the later of:May 1; or30 days after the day on which the application for the exemption is filed.

Amended by Chapter 254, 2024 General Session

59-2-1103 - State lands exemption — Exceptions to exemption.

(1) Lands to which title remains in the state, which are held or occupied by any person under a contract of sale or lease from the state, are exempt from taxation.

(2) This section does not exempt the taxation of: improvements on state lands;any interest in state lands to the extent of money paid or due in part payment of the purchase price, regardless of whether an extension of payment was granted prior to the levying of this tax; orany interest remaining in the state in state lands after subtracting amounts paid or due in part payment of the purchase price as provided in Subsection (2)(b)(i) under a contract of sale that is subject to the privilege tax under Subsection 59-4-101(1)(b); orland otherwise subject to the privilege tax under Section 59-4-101.

(3) If final payment has been made under Subsection (1) on state lands, the contract of sale shall be regarded as passing title to the purchaser or assignee.The state agency from which the interest was purchased shall certify the receipt of final payment to the commission.

(4) Any tax levied on the interest of a purchaser of state lands before title passes to the purchaser or assignee shall be collected in the same manner as taxes on personal property.

(5) The interest of a purchaser of state lands is subject to sale for delinquent taxes in the same manner as personal property.

(6) If any interest in state lands is sold for delinquent taxes, the officer making the sale shall issue a certificate of sale.When filed with the state agency from which the interest was purchased, the certificate or certified copy operates as an assignment of the interest of the original purchaser or assignee to the purchaser at the tax sale.

Amended by Chapter 155, 1996 General Session

(1) Subject to Subsections (2) and (3), the first $11,500 of taxable value of real and tangible personal property in this state owned by the following is exempt from taxation:a blind person;the unmarried surviving spouse of a blind person; ora minor orphan of a blind person.If the claimant is the grantor of a trust holding title to real or tangible personal property on which an exemption is claimed, the claimant may claim the portion of the exemption under this section and be treated as the owner of that portion of the property held in trust for which the claimant proves to the satisfaction of the county that:title to the portion of the trust will revest in the claimant upon the exercise of a power: by:the claimant as grantor of the trust;a nonadverse party; orboth the claimant and a nonadverse party; andregardless of whether the power is a power:to revoke;to terminate;to alter;to amend; orto appoint;the claimant is obligated to pay the taxes on that portion of the trust property beginning January 1 of the year the claimant claims the exemption; andthe claimant meets the requirements under this part for the exemption.

(2) Every person claiming the exemption under Subsection (1) shall file an application:on or before September 1 in each year; andwith the county in which the person resides.A county may extend the deadline for filing under Subsection (2)(a) until December 31 if the county finds that good cause exists to extend the deadline.

(3) The first year’s application shall be accompanied by a statement signed by a licensed ophthalmologist verifying that the person: has no more than 20/200 visual acuity in the better eye when corrected; orhas, in the case of better than 20/200 central vision, a restriction of the field of vision in the better eye which subtends an angle of vision no greater than 20 degrees.

(4) For purposes of this Subsection (4):“Property taxes due” means the taxes due on a person’s property: for which an exemption is granted by a county under this section; andfor the calendar year for which the exemption is granted.”Property taxes paid” is an amount equal to the sum of: the amount of the property taxes the person paid for the taxable year for which the person is applying for the exemption; andthe amount of tax the county exempts under this section.A county granting an exemption to a person under this section shall refund to that person an amount equal to the amount by which the person’s property taxes paid exceed the person’s property taxes due, if that amount is $1 or more.

Amended by Chapter 221, 2001 General Session

59-2-1110 - Exemption of property used to furnish power for irrigation purposes — Computation of power used for irrigation.

(1) Power plants, power transmission lines, and other property used for generating and delivering electrical power, a portion of which is used for furnishing power for pumping water for irrigation purposes on lands in this state, are exempt from taxation, subject to the conditions of this section.

(2) For purposes of the exemption under Subsection (1), the commission shall determine: the total amount of electric power distributed by each distributor for all purposes within this state; andthe total amount of electric power distributed by each distributor which was used exclusively for pumping water for the irrigation of lands within this state.

(3) The commission shall exempt from the total property assessment on all properties assessed within this state used for generating and distributing electrical power, that portion which the total amount of electric power used exclusively for pumping water for irrigation purposes bears to the total amount of electric power distributed within this state.

(4) The total amount of tax exempted shall be prorated among the distributors. The distributors shall prorate the benefits among the users according to the amount of power used for pumping water for irrigation purposes by each user.

(5) The commission may adopt and enforce all rules necessary to determine the exemption and prorate the benefits provided in this section.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1111 - Exemption of property used for irrigation purposes — Exemption of a nonprofit entity’s property used for water purposes.

(1) Water rights, ditches, canals, reservoirs, power plants, pumping plants, transmission lines, pipes, and flumes owned and used by individuals or corporations for irrigating land within the state owned by those individuals or corporations, or by the individual members of the corporation, are exempt from taxation to the extent that they are owned and used for irrigation purposes.

(2) As used in this Subsection (2) and for purposes of Article XIII, Section 3 of the Utah Constitution:“Domestic water” means water used for a residential or commercial application, including the outdoor watering of vegetation.”Other water infrastructure” means property, other than a reservoir, pumping plant, ditch, canal, pipe, or flume, whose use is physically necessary in the production, treatment, storage, or distribution of water.If owned by a nonprofit entity and used within the state to irrigate land, provide domestic water, or provide water to a public water supplier, the following are exempt from taxation:a water right;a reservoir, pumping plant, ditch, canal, pipe, and flume; andother water infrastructure.Land occupied by a reservoir, ditch, canal, or pipe that is exempt under Subsection (2)(b)(ii) is exempt if the land is owned by the nonprofit entity that owns the reservoir, ditch, canal, or pipe.Land immediately adjacent to a reservoir, ditch, canal, or pipe that is exempt under Subsection (2)(b)(ii) is exempt if the land is:owned by the nonprofit entity that owns the adjacent reservoir, ditch, canal, or pipe; andreasonably necessary for the maintenance or for otherwise supporting the operation of the reservoir, ditch, canal, or pipe.

Amended by Chapter 50, 2010 General Session

59-2-1112 - Livestock exemption.

Livestock in Utah, as defined in Section 59-2-102 , is exempt from ad valorem property taxation.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1113 - Exemption of household furnishings.

Household furnishings, furniture, and equipment used exclusively by the owner at the owner’s place of abode in maintaining a home for the owner and the owner’s family are exempt from property taxation.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1114 - Exemption of inventory or other tangible personal property held for sale.

(1) Tangible personal property present in Utah on the assessment date, at noon, held for sale in the ordinary course of business or for shipping to a final out-of-state destination within 12 months and which constitutes the inventory of any retailer, wholesaler, distributor, processor, warehouseman, manufacturer, producer, gatherer, transporter, storage provider, farmer, or livestock raiser, is exempt from property taxation.

(2) This exemption does not apply to: inventory which is not otherwise subject to personal property taxation;mines;natural deposits; ora manufactured home or mobile home which is sited at a location where occupancy could take place.

(3) As used in this section: “Assessment date” means:for tangible personal property and vehicles other than vehicles described in Subsection (3)(a)(ii), January 1; andfor vehicles brought into Utah from out-of-state, the date the vehicles are brought into Utah.”Inventory” means all items of tangible personal property described as materials, containers, goods in process, finished goods, severed minerals, and other personal property owned by or in possession of the person claiming the exemption.”Mine” means a natural deposit of either metalliferous or nonmetalliferous valuable mineral.”Mine” does not mean a severed mineral.”Natural deposit” means a metalliferous or nonmetalliferous mineral located at or below ground level that has not been severed or extracted from its natural state.”Severed mineral” means any mineral that has been previously severed or extracted from a natural deposit including severed or extracted minerals that:are stored above, below, or within the ground; andare ultimately recoverable for future sale.

(4) The commission may adopt rules to implement the inventory exemption.

Amended by Chapter 324, 2010 General Session

59-2-1115 - Exemption of certain tangible personal property.

(1) As used in this section: “Item of taxable tangible personal property” does not include an improvement to real property or a part that will become an improvement.In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining the term “item of taxable tangible personal property.""Supply” means taxable tangible personal property that is: not held for sale in the ordinary course of business;either carried on hand and for which no record of consumption is taken in ordinary business or typically used up within the calendar year; andused in the provision of the taxpayer’s business activity.”Supply” includes an office supply, a shipping supply, a maintenance supply, a replacement part, a lubricating oil, a fuel, or an item consumed in the course of operating the business.”Supply” does not include furniture, a fixture, machinery, equipment, a computer, a cellular telephone, or a vehicle.”Taxable tangible personal property” means tangible personal property that is subject to taxation under this chapter.”Taxable tangible personal property” does not include: tangible personal property required by law to be registered with the state before it is used on a public highway, public waterway, or public land or in the air;a mobile home as defined in Section 41-1a-102; ora manufactured home as defined in Section 41-1a-102.

(2) In accordance with Utah Constitution, Article XIII, Section 3, Subsection (2)(a)(vi), which provides that the Legislature may by statute exempt tangible personal property that, if subject to property tax, would generate an inconsequential amount of revenue, the Legislature exempts the tangible personal property described in this Subsection (2).The taxable tangible personal property of a taxpayer is exempt from taxation if the taxable tangible personal property has a total aggregate taxable value per county of $25, 000 or l ess . F or ani t e m o f t a x ab l e t an g ib l e p erso na lp ro p er t y t ha t i s n o t e x e m pt u n d er S u b sec t i o n [[T i tl e - 59/59 - C h 5 9_{2} ∣ (2) (b)]], t h e i t e mi se x e m pt f ro m t a x a t i o ni f : t h e i t e mi so w n e d b y ab u s in ess an d i s n o t cr i t i c a lt o t h e a c t u a l b u s in esso p er a t i o n o f t h e b u s in ess; an d t h e a c q u i s i t i o n cos t o f t h e i t e mi s l ess t han$ 500.A supply, including the cost of freight-in, is exempt from taxation.

(3) For a calendar year beginning on or after January 1, 2023, the commission shall increase the dollar amount described in Subsection (2)(b):by a percentage equal to the percentage difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2021; andup to the nearest $100 increment.For purposes of this Subsection (3), the commission shall calculate the consumer price index as provided in Sections 1(f)(4) and 1(f)(5), Internal Revenue Code.If the percentage difference under Subsection (3)(a)(i) is zero or a negative percentage, the consumer price index increase for the year is zero.

(4) For the first calendar year in which a taxpayer qualifies for an exemption described in Subsection (2)(b), a county assessor may require the taxpayer to file a signed statement described in Section 59-2-306.If a taxpayer qualifies for an exemption described in Subsection (2)(b) and files a signed statement in accordance with Subsection (4)(a), a county assessor may not require the taxpayer to file a signed statement for each continuing consecutive year for which the taxpayer qualifies for the exemption.If a taxpayer qualifies for an exemption described in Subsection (2)(c) for an item of tangible taxable personal property or in Subsection (2)(d) for a supply, a county assessor may not require the taxpayer to include the item on a signed statement described in Section 59-2-306.

(5) Beginning in 2023, a county assessor shall send a notice to a taxpayer who becomes eligible for the exemption described in Subsection (2)(b).The county assessor shall:send the notice during the calendar year in which the taxpayer becomes eligible for the exemption and before the deadline to file a signed statement; andin the notice, inform the taxpayer that: in accordance with Subsection (4)(b), the taxpayer is not required to file a signed statement for each continuing consecutive year for which the taxpayer qualifies for the exemption; andthe taxpayer shall notify the county assessor if the taxpayer’s taxable tangible personal property exceeds the total aggregate taxable value described in Subsection (2)(b).

(6) A signed statement with respect to qualifying exempt primary residential rental personal property is as provided in Section 59-2-103.5.

(7) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to administer this section and provide for uniform implementation.

Amended by Chapter 41, 2022 General Session

Collection of Taxes

59-2-1301 - Tax has effect of judgment — Lien has effect of execution.

Every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all personal property of the delinquent. The judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment of the judgment or lien.

Renumbered and Amended by Chapter 4, 1987 General Session

59-2-1301.5 - Definitions.

As used in this part:

.5(1) “Tax notice charge” means an amount that: a property owner owes to a tax notice charge entity in relation to real property; andthe county treasurer lists on the property tax notice in accordance with Section 59-2-1317 or another statutory authorization allowing the item’s inclusion on the property tax notice.

.5(2) “Tax notice charge entity” means the entity that certifies to the county treasurer an outstanding amount that: a property owner owes to the entity in relation to the property; andthe county treasurer lists on the property tax notice as a tax notice charge.

Enacted by Chapter 197, 2018 General Session

59-2-1302 - Assessor or treasurer’s duties — Collection of uniform fees and taxes on personal property — Unpaid tax or unpaid uniform fee is a lien — Delinquency interest — Rate.

(1) After the assessor assesses taxes or uniform fees on personal property, the assessor or, if this duty has been reassigned in an ordinance under Section 17-74-102, the treasurer shall:list the personal property tax or uniform fee with the real property of the owner in the manner required by law and as provided under Subsection (3), if the assessor or treasurer, as the case may be, determines that the real property is sufficient to secure the payment of the personal property taxes or uniform fees;immediately collect the taxes or uniform fees due on the personal property; oron or before the day on which the tax or uniform fee on personal property is due, obtain from the taxpayer a bond that is:payable to the county in an amount equal to the amount of the tax or uniform fee due, plus 20% of the amount of the tax or uniform fee due; andconditioned for the payment of the tax or uniform fee on or before November 30.

(2) An unpaid tax as defined in Section 59-1-705, or unpaid uniform fee upon personal property listed with the real property is a lien upon the owner’s real property as of noon of January 1 of each year.An unpaid tax as defined in Section 59-1-705, or unpaid uniform fee upon personal property not listed with the real property is a lien upon the owner’s personal property as of noon of January 1 of each year.

(3) The assessor or treasurer, as the case may be, shall make the listing under this section:on the record of assessment of the real property; orby entering a reference showing the record of the assessment of the personal property on the record of assessment of the real property.

(4) The amount of tax or uniform fee assessed upon personal property is delinquent if the tax or uniform fee is not paid on the day on which the tax notice or the combined signed statement and tax notice under Section 59-2-306 is due.Subject to Subsection (4)(c), delinquent taxes or uniform fees under Subsection (4)(a) shall bear interest from the date of delinquency until the day on which the delinquent tax or uniform fee is paid at an interest rate equal to the sum of:6%; andthe federal funds rate target:established by the Federal Open Markets Committee; andthat exists on the January 1 immediately preceding the date of delinquency.The interest rate described in Subsection (4)(b) may not be less than 7% or more than 10%.

(5) A county assessor or treasurer shall deposit all collections of public funds from a personal property tax or personal property uniform fee no later than once every seven banking days with:the state treasurer; ora qualified depository for the credit of the county.

Amended by Chapter 17, 2025 Special Session 1

59-2-1303 - Seizure and sale — Method and procedure.

Unless taxes or uniform fees on personal property assessed by the county assessor are paid or secured as provided under Section 59-2-1302 , the assessor or, if this duty has been reassigned in an ordinance under Section 17-74-102 , the treasurer shall collect the taxes, including accrued interest and penalties, by seizure or seizure and subsequent sale of any personal property owned by the person against whom the tax is assessed. The assessor or treasurer, as the case may be, may seize that personal property on which a delinquent property tax or uniform fee exists at any time in order to protect a county’s interest in that personal property. The sale of personal property shall be made in the following manner:

(1) For all personal property, except manufactured homes and mobile homes as provided in Subsection (1)(b), the sale shall be made:at public auction;of a sufficient amount of property to pay the taxes, or uniform fees and interest, penalties, and costs;when practicable, in the city, town, or precinct where the property was seized; andafter one week’s notice of the time and place of the sale, given by:publication in a newspaper having general circulation in the county; andpublication in accordance with Section 45-1-101; andposting in three public places in the county.For manufactured homes and mobile homes that are used as a residence and that are listed on the personal property roll of the county, the sale shall be made:at public auction;when practicable, in the city, town, or precinct where the property was seized;no sooner than one year after the taxes on the property became delinquent as determined in Section 59-2-1302;after publication of the date, time, and place of sale:in a newspaper having general circulation in the county, once in each of two successive weeks immediately preceding the date of the sale; andin accordance with Section 45-1-101 for two weeks immediately preceding the date of the sale; andafter notification, sent by certified mail at least 10 days prior to the first date of publication under Subsection (1)(b)(iv), to the owner of the manufactured home or mobile home, all lien holders of record, and any other person known by the assessor to have an interest in the manufactured home or mobile home, of the date, time, and place of the sale.

(2) For seizing or selling personal property the assessor or treasurer, as the case may be, may charge in each case the actual and necessary expenses for travel and seizing, handling, keeping, selling, or caring for that property.

(3) Upon payment of the price bid for any personal property sold under this section, the delivery of the property, with a bill of sale, vests title in the purchaser.

(4) All sale proceeds in excess of taxes, or uniform fees and interest, penalties, and costs shall be returned to the owner of the personal property, and until claimed shall be deposited in the county treasury and made subject to the order of the owner, the owner’s heirs, or assigns.

(5) The unsold portion of any property may be left at the place of sale at the risk of the owner.

(6) If there is no acceptable purchaser of the property, the property shall be declared the property of the county. The county executive may sell or rent any property held in the name of the county at any time after the sale upon terms determined by the county legislative body.

Amended by Chapter 17, 2025 Special Session 1

59-2-1304 - Rate of previous year governs — Proration among taxing units — Effective date of boundary changes for assessment.

(1) The amount of taxes to be collected in the current year on personal property assessed by the county assessor shall be based on the tax rates levied by all taxing entities for the previous year, and the tax so billed shall be the full tax on the property for the current year.The money collected in accordance with Subsection (1)(a) shall be paid:into the county treasury; andby the treasurer to the various taxing entities pro rata in accordance with the tax rates levied and approved for the current year, including new entities levying for the first time.

(2) An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Section 17-61-306.

Amended by Chapter 17, 2025 Special Session 1

59-2-1305 - Entries of payments made — Payments to county treasurer.

(1) The assessor or, if this duty has been reassigned in an ordinance under Section 17-74-102, the treasurer shall note on the assessment roll, opposite the names of each person against whom taxes have been assessed or tax notice charges have been listed, the amount of the taxes and tax notice charges paid.

(2) The assessor or treasurer, as the case may be, shall require all checks to be made payable to the office of the county assessor or treasurer, respectively.If the assessor or treasurer receives checks made payable to a payee other than the office of the county assessor or treasurer, respectively, the assessor or treasurer, as the case may be, shall immediately endorse the check with a restrictive endorsement that makes the check payable to the office of the county treasurer.

(3) The assessor shall deposit all money the assessor collects into an account controlled by the county treasurer.

Amended by Chapter 17, 2025 Special Session 1

59-2-1306 - Collection after taxpayer moves from county — Evidence of tax due — Costs of collection.

(1) If any person moves from one county to another after being assessed on personal property, the county in which the person was assessed may sue for and collect the tax in the name of the county where the assessment was made.

(2) At the trial, a certified copy of the assessment from the county where the assessment was made, with a signed statement attached that the tax has not been paid, describing it as on the assessment book or delinquent list, is prima facie evidence that the tax and the interest are due, and entitles the county to judgment, unless the defendant proves that the tax was paid.

(3) The county treasurer shall be credited and the county auditor shall allow the expenses of collecting the tax and permit a deduction from the amount collected, not to exceed 1/3 of the amount of the tax collected.

Amended by Chapter 86, 2000 General Session

59-2-1307 - Entries of tax payments made on rail cars or state-assessed commercial vehicles.

(1) The commission, upon apportionment of the property of rail car companies and state-assessed commercial vehicles, shall proceed to collect the taxes from the owners of the property, and shall send to each owner notice of the amount of the tax assessed against it, when and where payable, when delinquent, and the penalty provided by law. The commission shall remit taxes collected from owners of state-assessed commercial vehicles to each county treasurer at least quarterly.On or before the first Monday in January following in each year, the commission shall remit to the state treasurer all other taxes collected and due the state, and to each county the taxes collected and due to it and to the various taxing entities included in the county. The state treasurer and the treasurers of the several taxing entities shall make proper entries in their records of the receipt of the taxes.

(2) All railroads doing business in this state shall furnish the commission with any information required by the commission, within the knowledge of the railroad companies, which will aid the commission in the collection of taxes from rail car companies.

Amended by Chapter 86, 2000 General Session

59-2-1308 - Property assessed by commission — Collection procedures — Exceptions.

(1) Property taxes assessed by the commission shall be collected, billed, and paid in the manner provided for the collection, billing, and enforcement of other general property taxes under this chapter, except: the rolling stock of rail car companies; andstate-assessed commercial vehicles.

(2) A county treasurer may require a taxpayer, other than a taxpayer described in Subsection (1)(a) or (b), to pay an ad valorem tax liability immediately if:the taxpayer’s property taxes are assessed by the commission under Section 59-2-201; andthe taxpayer gives any indication of: departing from the state;removing the taxpayer’s property from the state; ordoing any other act which may prejudice or hinder the collection process for any assessment period.If a tax is not paid as provided in this chapter, the county treasurer shall collect the tax:for personal property and uniform fees, in the same manner as is provided for the collection of delinquent taxes or uniform fees under Sections 59-2-1302 and 59-2-1303; orfor all other property, including personal property and uniform fees listed with real property under Section 59-2-1302, in the same manner as is provided for the collection of delinquent taxes under Section 59-2-1331.The provisions of Sections 59-2-1302 and 59-2-1303 apply to the assessment by the commission or the county assessor of taxpayers other than a taxpayer described in Subsection (1)(a) or (b).

Amended by Chapter 360, 1997 General Session

59-2-1308.5 - Equal payment agreements.

.5(1) The commission may enter into an agreement with a commercial or industrial taxpayer to provide for equal, or approximately equal, property tax payments over a reasonable period of years, not to exceed 20 years, if:the payment schedule is based on an accepted valuation methodology that reasonably estimates the property’s anticipated fair market value over the period of the proposed equal payments;the agreement includes a provision making the initial equal payment schedule subject to an annual adjustment, as necessary, to account for differences between the property’s fair market value as of the annual lien date and the property’s fair market value that formed the basis of the initial equal payment schedule;the commission, the taxpayer, and each affected taxing entity approve the agreement; andthe total amount the taxpayer pays under the agreement is no less than the amount the taxpayer would have paid in the absence of the agreement.A taxing entity may not approve an agreement under this section on behalf of another taxing entity.

.5(2) Subject to Subsection (2)(b), a tax lien under this chapter against the taxpayer’s property is not affected by a payment pursuant to an agreement under this section to the extent of the difference between the amount the taxpayer would have been required to pay in the absence of the agreement and the amount of the payment under the agreement.For purposes of enforcing a tax lien under this chapter, a taxpayer’s failure to pay the full amount of taxes that the taxpayer would have been required to pay in the absence of an agreement under this section does not constitute a failure to pay the full amount of taxes owing:if the taxpayer pays the full amount of the payment owing under the agreement; andunless the taxpayer: files for bankruptcy;transfers ownership of the property that is the subject of the property taxes; orhas a change in ownership and the new owner does not assume all responsibility and liability under the agreement.

.5(3) The commission may revise, accelerate, or cancel an equal payment agreement under this section to the same extent and for the same reasons that the commission may revise, accelerate, or cancel an installment agreement under Section 59-1-1004.The commission shall give the taxpayer reasonable notice of its intent to revise or cancel an equal payment agreement under this section.

.5(4) The commission shall promulgate rules to ensure that tax revenue derived from payments pursuant to an agreement under this section do not affect the calculation of the certified tax rate under Section 59-2-924.

.5(5) If the commission or a taxing entity enters into an equal payment agreement under this section: the commission shall annually provide an electronic report to the Revenue and Taxation Interim Committee on the effects of equal payment agreements under this section; andthe Revenue and Taxation Interim Committee shall annually review and assess the effects of equal payment agreements under this section.

Amended by Chapter 135, 2016 General Session

59-2-1309 - Publication of delinquency — Seizure and sale — Redemption — Distribution of proceeds.

(1) On or before December 15 of each year, the commission shall publish a list of the delinquent rail car companies and state-assessed commercial vehicles:in a newspaper having general circulation in the state; andas required in Section 45-1-101.The list shall contain the names of the owners, when known, and a general description of the property assessed as to which the taxes are delinquent, and the amount of the delinquent taxes.The commission shall publish with the list a notice that unless the delinquent taxes, together with the penalty, are paid before December 21, the property of the delinquent or so much of it as may be necessary to pay the amount of the taxes, penalty, and interest at the rate prescribed in Section 59-1-402 from December 31 to the date of sale, shall be seized and sold for taxes, interest, and costs, the sale to be made at any time and place at the discretion of the commission.The provisions of law governing the seizure and sale by county treasurers of personal property for delinquent taxes shall apply to sales made by the commission under this section, except that notice of the time and place of the sale shall be given by publication:in a newspaper of general circulation in the state; andas required in Section 45-1-101.

(2) Property seized by the commission pursuant to this section may be redeemed, at any time prior to the sale, by payment of the full amount of taxes due from the delinquent together with all penalties, interest, and the costs then accrued.

(3) All sums collected by the commission upon the sale or redemption of property pursuant to this section shall be immediately distributed as follows: all interest, penalties, and costs to the appropriate county treasurer; andany excess over the taxes, penalties, interest, and cost shall be deposited with the state treasurer subject to the order of the owner of the property sold, or the owner’s heirs or assigns.

Amended by Chapter 388, 2009 General Session

59-2-1310 - Collection by seizure and sale — Procedure — Costs.

(1) The treasurer shall collect the taxes delinquent on personal property assessed by the commission as determined by the assessor, except when sufficient real estate is liable for the tax, by seizure and sale of any personal property owned by the delinquent taxpayer.

(2) The sale shall be at public auction, and of a sufficient amount of property to pay the taxes and costs, and when practicable shall be made in the city, town, or precinct where seized.

(3) The sale shall be made after one week’s notice of the time and place of the sale, given by: publication in a newspaper having general circulation in the county; andpublication in accordance with Section 45-1-101; andposting in three public places in the county.

(4) For seizing or selling personal property the treasurer may charge in each case the actual and necessary expenses for travel and seizing, handling, keeping, selling, or caring for property so seized or sold.

(5) On payment of the price bid for any personal property sold, its delivery, with a bill of sale, vests title in the purchaser.

(6) All excess of the proceeds of any sale over the taxes and costs shall be returned to the owner of the property sold, and until claimed shall be deposited in the county treasury and disposed of under Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act, subject to the order of the owner, or the owner’s heirs or assigns.

(7) If there is no acceptable purchaser of the property, the property shall be declared the property of the county. The county executive may sell or rent any property held in the name of the county at any time after the sale upon terms determined by the county legislative body.

(8) The unsold portion of any property may be left at the place of sale at the risk of the owner.

Amended by Chapter 388, 2009 General Session

59-2-1311 - Treasurer to advise commission of taxes unpaid on its assessments — Notice to property owners.

Each county treasurer shall, during the first week in February of each year, report to the commission the name of each person who has failed to pay the taxes assessed and levied against the person during the preceding year upon property assessed by the commission. The commission shall note that the prior year’s taxes are delinquent on the next tax notice sent to property owners under Section 59-2-1307 .

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1312 - Examination of books of county officers by state officers.

The state auditor, any member of the commission, or any person designated by the commission may examine the books of any county officer charged with the collection and receipt of state taxes.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1313 - Attorney general to prosecute delinquent officers.

If, on examination, it is found that any officer has been guilty of defrauding the state of revenue or has neglected or refused to perform any duty relating to revenue, the attorney general shall prosecute the delinquent officer.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1314 - Informalities and time prescribed for action — Effect on validity of tax.

No assessment or act relating to assessment or collection of taxes is illegal on account of informality or because the assessment or act was not completed within the time required by law.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1315 - Disposition of fines and forfeitures.

The fines and forfeitures incurred by violation of any of the provisions of this chapter shall be paid into the treasury for the use of the county where the property is located.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1316 - Annual settlements between county assessor, county treasurer, and county auditor.

Every county assessor and county treasurer shall annually, on the first Monday in January, make a settlement with the county auditor of all transactions connected with the revenue for the previous year, and every county treasurer, on the expiration of the treasurer’s term of office, shall make the settlement.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1317 - Tax notice — Contents of notice — Procedures and requirements for providing notice.

(1) As used in this section, “political subdivision lien” means the same as that term is defined in Section 11-60-102.

(2) Subject to the other provisions of this section, the county treasurer shall:collect the taxes and tax notice charges; andprovide a notice to each taxpayer that contains the following:the kind and value of property assessed to the taxpayer;the street address of the property, if available to the county;that the property may be subject to a detailed review in the next year under Section 59-2-303.1;the amount of taxes levied;a separate statement of the taxes levied only on a certain kind or class of property for a special purpose;instructions for payment of the taxes and tax notice charges applicable to the property, including the taxpayer’s payment options and collection procedures;any tax notice charges applicable to the property, including:if applicable, a political subdivision lien for road damage that a railroad company causes, as described in Section 10-7-30;if applicable, a political subdivision lien for municipal water distribution, as described in Section 10-8-17, or a political subdivision lien for an increase in supply from a municipal water distribution, as described in Section 10-8-19;if applicable, a political subdivision lien for unpaid abatement fees as described in Section 10-11-4;if applicable, a political subdivision lien for the unpaid portion of an assessment assessed in accordance with Title 11, Chapter 42, Assessment Area Act, or Title 11, Chapter 42a, Commercial Property Assessed Clean Energy Act, including unpaid costs, charges, and interest as of the date the local entity certifies the unpaid amount to the county treasurer;if applicable, for a special district in accordance with Section 17B-1-902, a political subdivision lien for an unpaid fee, administrative cost, or interest;if applicable, a political subdivision lien for an unpaid irrigation district use charge as described in Section 17B-2a-506;if applicable, a political subdivision lien for a contract assessment under a water contract, as described in Section 17B-2a-1007;if applicable, a property tax penalty that a public infrastructure district imposes, as described in Section 17D-4-304; andif applicable, an annual payment to the Military Installation Development Authority or an entity designated by the authority in accordance with Section 63H-1-501;if a county’s tax notice includes an assessment area charge, a statement that, due to potentially ongoing assessment area charges, costs, penalties, and interest, payment of a tax notice charge may not:pay off the full amount the property owner owes to the tax notice entity; orcause a release of the lien underlying the tax notice charge;if applicable, the annual payment described in Subsection 63H-1-501(4)(a);the date the taxes and tax notice charges are due;the street address or website at which the taxes and tax notice charges may be paid;the date on which the taxes and tax notice charges are delinquent;the penalty imposed on delinquent taxes and tax notice charges;a statement that explains the taxpayer’s right to direct allocation of a partial payment in accordance with Subsection (9);other information specifically authorized to be included on the notice under this chapter;other property tax information approved by the commission; andif sent in calendar year 2024, 2025, or 2026:notice that the taxpayer may request electronic notice as described in Subsection 17-71-302(1)(m); andinstructions describing how to elect to receive a notice as described in Subsection 17-71-302(1)(m).

(3) Unless expressly allowed under this section or another statutory provision, the treasurer may not add an amount to be collected to the property tax notice.If the county treasurer adds an amount to be collected to the property tax notice under this section or another statutory provision that expressly authorizes the item’s inclusion on the property tax notice:the amount constitutes a tax notice charge; andthe tax notice charge has the same priority as property tax; anda delinquency of the tax notice charge triggers a tax sale, in accordance with Section 59-2-1343.

(4) For any property for which property taxes or tax notice charges are delinquent, the notice described in Subsection (2) shall state, “Prior taxes or tax notice charges are delinquent on this parcel.”

(5) Except as provided in Subsection (6), the county treasurer shall:mail the notice required by this section, postage prepaid; orleave the notice required by this section at the taxpayer’s residence or usual place of business, if known.

(6) Subject to the other provisions of this Subsection (6), a county treasurer may, at the county treasurer’s discretion, provide the notice required by this section by electronic mail if a taxpayer makes an election, according to procedures determined by the county treasurer, to receive the notice by electronic mail.A taxpayer may revoke an election to receive the notice required by this section by electronic mail if the taxpayer provides written notice to the treasurer on or before October 1.A revocation of an election under this section does not relieve a taxpayer of the duty to pay a tax or tax notice charge due under this chapter on or before the due date for paying the tax or tax notice charge.A county treasurer shall provide the notice required by this section using a method described in Subsection (5), until a taxpayer makes a new election in accordance with this Subsection (6), if:the taxpayer revokes an election in accordance with Subsection (6)(b) to receive the notice required by this section by electronic mail; orthe county treasurer finds that the taxpayer’s electronic mail address is invalid.A person is considered to be a taxpayer for purposes of this Subsection (6) regardless of whether the property that is the subject of the notice required by this section is exempt from taxation.

(7) The county treasurer shall provide the notice required by this section to a taxpayer on or before November 1.The county treasurer shall keep on file in the county treasurer’s office the information set forth in the notice.The county treasurer is not required to mail a tax receipt acknowledging payment.

(8) This section does not apply to property taxed under Section 59-2-1302 or 59-2-1307.

(9) A taxpayer who pays less than the full amount due on the taxpayer’s property tax notice may, on a form provided by the county treasurer, direct how the county treasurer allocates the partial payment between:the total amount due for property tax;the amount due for assessments, past due special district fees, and other tax notice charges; andany other amounts due on the property tax notice.The county treasurer shall comply with a direction submitted to the county treasurer in accordance with Subsection (9)(a).The provisions of this Subsection (9) do not:affect the right or ability of a local entity to pursue any available remedy for non-payment of any item listed on a taxpayer’s property tax notice; ortoll or otherwise change any time period related to a remedy described in Subsection (9)(c)(i).

Amended by Chapter 17, 2025 Special Session 1

59-2-1318 - Date of payment of property tax — Notation on assessment roll.

The county treasurer shall mark the date of the payment of any tax on the assessment roll opposite the property identification number.

Amended by Chapter 143, 1997 General Session

59-2-1319 - Receipts for payments — Payment by warrant — Cash payments required — Exceptions.

(1) If a person pays taxes in person at the county treasurer’s office, the county treasurer shall, upon request, give a receipt to the person paying the taxes, specifying the amount of the taxes due, the property identification number, and the aggregate amount of taxes paid.

(2) County warrants shall be taken in payment of county taxes, city warrants in payment of city taxes, and school district warrants in payment of school district taxes.

(3) All taxes shall be paid in cash, unless the county treasurer adopts rules otherwise.

Amended by Chapter 143, 1997 General Session

59-2-1320 - Settlements with county legislative bodies.

On the first Monday of March and June, and the second Monday of September and December, the county treasurer shall settle with the county legislative body for all money collected by the treasurer, and on those days shall deliver to and file in the office of the county auditor a statement under oath showing:

(1) an account of all transactions and receipts since the last settlement; and

(2) that all money collected is in the county treasury.

Amended by Chapter 227, 1993 General Session

59-2-1321 - Erroneous or illegal assessments — Deductions and refunds.

The county legislative body, upon sufficient evidence being produced that property has been either erroneously or illegally assessed, may order the county treasurer to allow the taxes on that part of the property erroneously or illegally assessed to be deducted before payment of taxes. Any taxes, interest, and costs paid more than once, or erroneously or illegally collected, may, by order of the county legislative body, be refunded by the county treasurer, and the portion of taxes, interest, and costs paid to the state or any taxing entity shall be refunded to the county, and the appropriate officer shall draw a warrant for that amount in favor of the county.

Amended by Chapter 227, 1993 General Session

59-2-1322 - Property assessed more than once.

If the county treasurer determines that any property has been assessed more than once for the same year, the treasurer shall collect only the tax justly due and report the facts, under affidavit, to the county auditor.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1323 - Undivided interests in real estate — Interest of delinquent co-owner only to be sold.

(1) The county treasurer shall issue a receipt showing the interest on which taxes or tax notice charges are paid to any person paying taxes on an undivided interest in real estate.

(2) If any portion of the taxes or tax notice charges on the real estate remain unpaid, it is the duty of the treasurer to sell only the undivided interest in the real estate which belongs to the co-owners who have not paid their portion of the tax.

Amended by Chapter 197, 2018 General Session

59-2-1324 - Taxes and tax notice charges to be paid before distribution of estate of a deceased person.

(1) The district court shall require every administrator or executor to pay out of the funds of the estate all taxes and tax notice charges due from the estate.

(2) No order or decree for the distribution of any property of any decedent among the heirs or devisees may be made until all taxes and tax notice charges against the estate are paid.

Amended by Chapter 197, 2018 General Session

59-2-1325 - Nature and extent of lien — Time of attachment — Effective date of boundary changes for assessment.

(1) A tax upon real property is a lien against the property assessed.A tax due upon improvements upon real property assessed to a person other than the owner of the real property is a lien upon the property and improvements.A lien described in Subsection (1)(a) or (b) shall attach on January 1 of each year.

(2) An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Section 17-61-306.

Amended by Chapter 17, 2025 Special Session 1

59-2-1326 - Illegal tax and tax notice charges — Injunction to restrain collection.

(1) No injunction may be granted by any court to restrain the collection of any tax, any part of the tax, or any tax notice charge, nor to restrain the sale of any property for the nonpayment of the tax or tax notice charge, unless the tax or tax notice charge, or some part of the tax or tax notice charge sought to be enjoined: is not authorized by law; oris on property which is exempt from taxation.

(2) If the payment of a part of a tax or tax notice charge is sought to be enjoined, the other part shall be paid or tendered before any action may be commenced.

Amended by Chapter 197, 2018 General Session

59-2-1327 - Payment of tax or tax notice charge under protest — Circumstances where authorized — Action to recover tax or tax notice charge paid.

(1) Where a taxing entity demands or enforces a tax or where an entity responsible for a tax notice charge demands or enforces the tax notice charge, and the person whose property is taxed or charged claims the tax or tax notice charge is unlawful, that person may pay the tax or tax notice charge under protest to the county treasurer.

(2) The person may then bring an action in the district court against the officer or taxing entity to recover the tax or tax notice charge or any portion of the tax or tax notice charge paid under protest.

Amended by Chapter 197, 2018 General Session

59-2-1328 - Judgment or order against state or taxing entity — Payment to taxpayer — County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county — Apportionment of expenses incurred by county in objection to assessment by commission.

(1) If a taxpayer obtains a final and unappealable judgment or order in accordance with Section 59-2-1330 ordering a reduction in the amount of any tax levied against any property for which the taxpayer paid a tax or any portion of a tax under this chapter for a calendar year, the state or the taxing entity against which the taxpayer obtained the final and unappealable judgment or order shall:audit and allow the final and unappealable judgment or order;cause a warrant to be drawn for the amount recovered by the final and unappealable judgment or order; andpay the taxpayer as required by Section 59-2-1330.

(2) At the request of a county, the state or a taxing entity shall cause a warrant to be drawn upon the treasurer of the state or the taxing entity in favor of the county:if:the final and unappealable judgment or order described in Subsection (1) is obtained against a county; andany portion of the taxes included in the final and unappealable judgment or order described in Subsection (1):is levied by the state or a taxing entity other than the county; andhas been paid over to the state or the taxing entity described in Subsection (2)(a)(ii)(A) by the county; andfor the state’s or the taxing entity’s proportionate share of a payment to a taxpayer required by Section 59-2-1330.

(3) For purposes of Subsection (2), the state’s or a taxing entity’s proportionate share of a payment to a taxpayer required by Section 59-2-1330 is an amount equal to the product of:the percentage by which the amount of any tax levied against any property for which the taxpayer paid a tax under this chapter for a calendar year was reduced in accordance with the final and unappealable judgment or order described in Subsection (1); andthe total amount of the taxes for the property described in Subsection (1) paid over to the state or the taxing entity by the county for the calendar year described in Subsection (3)(a).

(4) If the final and unappealable judgment or order described in Subsection (1) results from an objection to the commission’s assessment of property to which the county is a party under Section 59-2-1007, any expenses incurred by the county in connection with the objection shall be apportioned proportionately among each taxing entity located within the county.

Amended by Chapter 249, 2024 General Session

59-2-1329 - Right to injunction limited.

This remedy supersedes the remedy of injunction and all other remedies which might be invoked to prevent the collection of taxes alleged to be unlawfully levied or demanded, unless the court finds that the remedy provided is inadequate, in which case the injunctive proceedings under Section 59-2-1326 apply.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1330 - Payment of property taxes — Payments to taxpayer by state or taxing entity — Refund of penalties paid by taxpayer — Refund of interest paid by taxpayer — Payment of interest to taxpayer — Judgment levy — Objections to assessments by the commission — Time periods for making payments to taxpayer.

(1) Unless otherwise specifically provided by statute, property taxes shall be paid directly to the county treasurer:on the date that the property taxes are due; andas provided in this chapter.

(2) The county treasurer shall apply a payment that is insufficient to cover both a tax or tax notice charge that is deferred in accordance with Chapter 2a, Part 7, Discretionary Deferral, Chapter 2a, Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, or Chapter 2a, Part 9, Nondiscretionary Deferral for Elderly Property Owners, and a current year property tax or tax notice charge to the current tax year property tax or tax notice charge first.The county treasurer shall send notice to the property owner:that the payment was insufficient;that the county applied the payment to the tax or tax notice charges for the current tax year; andof the amount of tax and tax notice charge that is outstanding.

(3) A taxpayer shall receive payment as provided in this section if a reduction in the amount of any tax levied against any property for which the taxpayer paid a tax or any portion of a tax under this chapter for a calendar year is required by a final and unappealable judgment or order described in Subsection (4) issued by:a county board of equalization;the commission; ora court of competent jurisdiction.

(4) For purposes of Subsection (3), the state or any taxing entity that has received property taxes or any portion of property taxes from a taxpayer described in Subsection (2) shall pay the taxpayer if:the taxes the taxpayer paid in accordance with Subsection (3) are collected by an authorized officer of the:county; orstate; andthe taxpayer obtains a final and unappealable judgment or order:from a county board of equalization, the commission, or a court of competent jurisdiction;against:the taxing entity or an authorized officer of the taxing entity; orthe state or an authorized officer of the state; andordering a reduction in the amount of any tax levied against any property for which a taxpayer paid a tax or any portion of a tax under this chapter for the calendar year.The amount that the state or a taxing entity shall pay a taxpayer shall be determined in accordance with Subsections (5) through (8).

(5) For purposes of Subsections (3) and (4), the amount the state shall pay to a taxpayer is equal to the sum of:if the difference described in this Subsection (5)(a) is greater than $0, t h e d i ff ere n ce b e tw ee n : t h e t a x t h e t a x p a yer p ai d t o t h es t a t e ina ccor d an ce w i t h S u b sec t i o n (3); an d t h e am o u n t o f t h e t a x p a ye r^{'} s t a x l iabi l i t y t o t h es t a t e a f t er t h ere d u c t i o nin t h e am o u n t o f t a x l e v i e d a g ain s tt h e p ro p er t y ina ccor d an ce w i t h t h e f ina l an d u na pp e a l ab l e j u d g m e n t oror d er d escr ib e d in S u b sec t i o n (4); i f t h e d i ff ere n ce d escr ib e d in t hi s S u b sec t i o n (5) (b) i s g re a t er t han$ 0, the difference between:any penalties the taxpayer paid to the state in accordance with Section 59-2-1331; andthe amount of penalties the taxpayer is liable to pay to the state in accordance with Section 59-2-1331 after the reduction in the amount of tax levied against the property in accordance with the final and unappealable judgment or order described in Subsection (4);as provided in Subsection (7)(a), interest the taxpayer paid in accordance with Section 59-2-1331 on the amounts described in Subsections (5)(a) and (5)(b); andas provided in Subsection (7)(b), interest on the sum of the amounts described in Subsections (5)(a), (5)(b), and (5)(c).

(6) For purposes of Subsections (3) and (4), the amount a taxing entity shall pay to a taxpayer is equal to the sum of:if the difference described in this Subsection (6)(a) is greater than $0, t h e d i ff ere n ce b e tw ee n : t h e t a x t h e t a x p a yer p ai d t o t h e t a x in g e n t i t y ina ccor d an ce w i t h S u b sec t i o n (3); an d t h e am o u n t o f t h e t a x p a ye r^{'} s t a x l iabi l i t y t o t h e t a x in g e n t i t y a f t er t h ere d u c t i o nin t h e am o u n t o f t a x l e v i e d a g ain s tt h e p ro p er t y ina ccor d an ce w i t h t h e f ina l an d u na pp e a l ab l e j u d g m e n t oror d er d escr ib e d in S u b sec t i o n (4); i f t h e d i ff ere n ce d escr ib e d in t hi s S u b sec t i o n (6) (b) i s g re a t er t han$ 0, the difference between:any penalties the taxpayer paid to the taxing entity in accordance with Section 59-2-1331; andthe amount of penalties the taxpayer is liable to pay to the taxing entity in accordance with Section 59-2-1331 after the reduction in the amount of tax levied against the property in accordance with the final and unappealable judgment or order described in Subsection (4);as provided in Subsection (7)(a), interest the taxpayer paid in accordance with Section 59-2-1331 on the amounts described in Subsections (6)(a) and (6)(b); andas provided in Subsection (7)(b), interest on the sum of the amounts described in Subsections (6)(a), (6)(b), and (6)(c).

(7) Except as provided in Subsection (8):interest shall be refunded to a taxpayer on the amount described in Subsection (5)(c) or (6)(c) in an amount equal to the amount of interest the taxpayer paid in accordance with Section 59-2-1331; andinterest shall be paid to a taxpayer on the amount described in Subsection (5)(d) or (6)(d):beginning on the later of:the day on which the taxpayer paid the tax in accordance with Subsection (3); orJanuary 1 of the calendar year immediately following the calendar year for which the tax was due;ending on the day on which the state or a taxing entity pays to the taxpayer the amount required by Subsection (5) or (6); andat the interest rate earned by the state treasurer on public funds transferred to the Public Treasurers’ Investment Fund as defined in Section 51-7-3.

(8) The state may not pay or refund interest to a taxpayer under Subsection (7) on any tax the taxpayer paid in accordance with Subsection (3) that exceeds the amount of tax levied by the state for that calendar year as stated on the notice required by Section 59-2-1317.A taxing entity may not pay or refund interest to a taxpayer under Subsection (7) on any tax the taxpayer paid in accordance with Subsection (3) that exceeds the amount of tax levied by the taxing entity for that calendar year as stated on the notice required by Section 59-2-1317.

(9) Each taxing entity may levy a tax to pay the taxing entity’s share of the final and unappealable judgment or order described in Subsection (4) if:the final and unappealable judgment or order is issued no later than 15 days prior to the date the certified tax rate is set under Section 59-2-924;the following information is included on the notice under Section 59-2-919.1:the amount of the judgment levy; andthe term of the judgment levy; andthe final and unappealable judgment or order is an eligible judgment, as defined in Section 59-2-102.The levy under Subsection (9)(a) is in addition to, and exempt from, the maximum levy established for the taxing entity.A taxing entity may divide a judgment levy under this Subsection (9) and impose the judgment levy in more than one subsequent tax year.

(10) A taxpayer that objects to the assessment of property assessed by the commission shall pay, on or before the property tax due date established under Subsection 59-Ch59_2|59-2-1331] or Section 59-2-1332, the full amount of taxes stated on the notice required by Section 59-2-1317 if:the taxpayer has applied to the commission for a hearing in accordance with Section 59-2-1007 on the objection to the assessment; andthe commission has not issued a written decision on the objection to the assessment in accordance with Section 59-2-1007.A taxpayer that pays the full amount of taxes due under Subsection (10)(a) is not required to pay penalties or interest on an assessment described in Subsection (10)(a) unless:a final and unappealable judgment or order establishing that the property described in Subsection (10)(a) has a value greater than the value stated on the notice required by Section 59-2-1317 is issued by:the commission; ora court of competent jurisdiction; andthe taxpayer fails to pay the additional tax liability resulting from the final and unappealable judgment or order described in Subsection (10)(b)(i) within a 45-day period after the county bills the taxpayer for the additional tax liability.

(11) Except as provided in Subsection (11)(b), a payment that is required by this section shall be paid to a taxpayer:within 120 days after the day on which the final and unappealable judgment or order is issued in accordance with Subsection (4); orif a judgment levy is imposed in accordance with Subsection (9):if the payment to the taxpayer required by this section is $15, 000 or m ore, n o l a t er t han Dece mb er 31 o f t h e f i rs t ye a r in w hi c h t h e j u d g m e n tl e v y i s im p ose d; an d i f t h e p a y m e n tt o t h e t a x p a yerre q u i re d b y t hi ssec t i o ni s l ess t han$ 15,000, within 120 days after the date the final and unappealable judgment or order is issued in accordance with Subsection (4).A taxpayer may enter into an agreement:that establishes a time period other than a time period described in Subsection (11)(a) for making a payment to the taxpayer that is required by this section; andwith:an authorized officer of a taxing entity for a tax imposed by a taxing entity; oran authorized officer of the state for a tax imposed by the state.

Amended by Chapter 172, 2025 General Session

59-2-1331 - Property tax due date — Date tax is delinquent — Penalty — Interest — Payments — Refund of prepayment.

(1) Except as provided in Subsection (1)(b) and subject to Subsections (1)(c) and (d), all property taxes, unless otherwise specifically provided for under Section 59-2-1332, or other law, and any tax notice charges, are due on November 30 of each year following the date of levy.If November 30 falls on a Saturday, Sunday, or holiday:the date of the next following day that is not a Saturday, Sunday, or holiday shall be substituted in Subsection (1)(a) and Subsection 59-Ch59_2|59-2-1332] for November 30; andthe date of the day occurring 30 days after the date under Subsection (1)(b)(i) shall be substituted in Subsection 59-Ch59_2|59-2-1332] for December 30.If a property tax is paid or postmarked after the due date described in this Subsection (1) the property tax is delinquent.A county treasurer or other public official, public entity, or public employee may not require the payment of a property tax before the due date described in this Subsection (1).

(2) Except as provided in Subsections (2)(e), (f), and (g)(i), for each parcel, all delinquent taxes and tax notice charges on each separately assessed parcel are subject to a penalty of 2.5% of the amount of the delinquent taxes and tax notice charges or $10, w hi c h e v er i s g re a t er . U n l ess t h e d e l in q u e n tt a x es an d t a x n o t i cec ha r g es, t o g e t h er w i t h t h e p e na lt y, a re p ai d o n or b e f ore J an u a ry 31, t h e am o u n t o f t a x es an d t a x n o t i cec ha r g es an d p e na lt ys ha ll b e a r in t eres t o na p er ann u mba s i s f ro m t h e J an u a ry 1 imm e d ia t e l y f o ll o w in g t h e d e l in q u e n cy d a t e . E x ce pt a s p ro v i d e d in S u b sec t i o n (2) (d), f or p u r p oseso f S u b sec t i o n (2) (b), t h e in t eres t r a t e i se q u a lt o t h es u m o f : 6$ 10, whichever is greater, if all delinquent taxes, all tax notice charges, and the penalty are paid on or before the January 31 immediately following the delinquency date.This section does not apply to the costs, charges, and interest rate accruing on any tax notice charge related to an assessment assessed in accordance with:Title 11, Chapter 42, Assessment Area Act; orTitle 11, Chapter 42a, Commercial Property Assessed Clean Energy Act.The county shall waive any penalty or interest for a property granted a deferral in accordance with Section 59-2a-801 from the day of the delinquency through the end of the deferral period.Penalties and interest accrue in accordance with this Subsection (2) on any tax or tax notice charge that is delinquent after the deferral period ends.

(3) If the delinquency exceeds one year, the amount of taxes, tax notice charges, and penalties for that year and all succeeding years shall bear interest until settled in full through redemption or tax sale.The interest rate to be applied shall be calculated for each year as established under Subsection (2) and shall apply on each individual year’s delinquency until paid.

(4) The county treasurer may accept and credit on account against taxes and tax notice charges becoming due during the current year, at any time before or after the tax rates are adopted, but not subsequent to the date of delinquency, either:payments in amounts of not less than $10; orthe full amount of the unpaid tax and tax notice charges.

(5) At any time before the county treasurer provides the tax notice described in Section 59-2-1317, the county treasurer may refund amounts accepted and credited on account against taxes and tax notice charges becoming due during the current year.Upon recommendation by the county treasurer, the county legislative body shall adopt rules or ordinances to implement the provisions of this Subsection (5).

Amended by Chapter 172, 2025 General Session

59-2-1331.5 - Partial payment of property tax on a base parcel.

.5(1) Subject to Subsection (1)(b), a person may make a payment toward a subdivided lot’s proportional share of the property tax on the base parcel before the date on which the property tax is due.A person may make a payment under Subsection (1)(a) only if the record owner of the subdivided lot is a bona fide purchaser.

.5(2) Upon request, the county treasurer shall provide a person:the amount of a subdivided lot’s proportional share of the property tax on the base parcel for the current year; orif the amount described in Subsection (2)(a)(i) is unavailable, a reasonable estimate of a subdivided lot’s proportional share of the property tax on the base parcel for the current year.The county treasurer shall calculate a subdivided lot’s proportional share of the property tax on the base parcel by comparing:the amount of the value of the base parcel as described in Subsection (2)(b)(ii) that is attributable to the property that comprises the subdivided lot as the property existed on January 1 of the current year; andthe value of the base parcel as it existed on January 1 of the current year.

.5(3) The county treasurer shall send a written notice described in Subsection (3)(b) to the record owner of a subdivided lot if:a person makes a payment under Subsection (1) toward the subdivided lot’s proportional share of the property tax on the base parcel; andas of November 30, there is an outstanding balance on the subdivided lot’s proportional share of the property tax on the base parcel.A written notice described in Subsection (3)(a) shall state:the remaining balance owed on the subdivided lot’s proportional share of the property tax on the base parcel;a date, not less than 30 days after the day on which the notice is sent, by which the remaining balance is due; andthat any amount of the balance that is not paid or postmarked by the date described in Subsection (3)(b)(ii) is delinquent and subject to the penalties, interest, and administrative costs described in this chapter.

.5(4) If a person timely pays a subdivided lot’s proportional share of the property tax on the base parcel, and the property tax on the base parcel subsequently becomes delinquent, the subdivided lot is not subject to: a lien for the payment of the delinquent property tax on the base parcel; orany penalties, interest, or administrative costs associated with the delinquent property tax on the base parcel.

Enacted by Chapter 368, 2016 General Session

59-2-1332 - Extension of date of delinquency.

(1) The county legislative body may, upon a petition of not less than 100 taxpayers or upon its own motion for good cause, by proclamation, extend the property tax due date from November 30 to noon on December 30.If the county legislative body extends the property tax due date under Subsection (1)(a), the county legislative body shall publish a notice of the proclamation covering this extension:in a newspaper of general circulation in the county in at least two issues before November 1 of the year in which the taxes are to be paid; andin accordance with Section 45-1-101 for two weeks before November 1.

(2) In all cases where the county legislative body extends the property tax due date under Subsection (1), the date for the selling of property to the county for delinquent taxes or tax notice charges shall be extended 30 days from the dates provided by law.

Amended by Chapter 197, 2018 General Session

59-2-1332.5 - Mailing notice of delinquency or publication of delinquent list — Contents — Notice — Definitions.

.5(1) As used in this section, “business entity” means: an association;a corporation;a limited liability company;a partnership;a trust; ora business entity similar to Subsections (1)(a) through (e).

.5(2) The county treasurer shall provide notice of delinquency in the payment of property taxes and tax notice charges: except as provided in Subsection (5), on or before December 31 of each calendar year; andin a manner described in Subsection (3).

.5(3) The notice described in Subsection (2) shall be provided by: mailing a written notice that includes the information described in Subsection (4)(a), postage prepaid, to: each delinquent taxpayer; andif the delinquent property taxes or tax notice charges are assessed on a base parcel, the record owner of each subdivided lot; andmaking available to the public a list of delinquencies in the payment of property taxes: by electronic means; andthat includes the information required by Subsection (4)(b); orpublishing a list of delinquencies in the payment of property taxes and tax notice charges:in one issue of a newspaper having general circulation in the county;that lists each delinquency in alphabetical order by: the last name of the delinquent taxpayer; orif the delinquent taxpayer is a business entity, the name of the business entity; andthat includes the information described in Subsection (4)(b).

.5(4) A written notice of delinquency described in Subsection (3)(a)(i) shall include:a statement that delinquent taxes and tax notice charges are due;the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;the name of the delinquent taxpayer; orif the delinquent taxpayer is a business entity, the name of the business entity;a description of the delinquent property; orthe property identification number of the delinquent property;a statement that a penalty shall be imposed in accordance with this chapter; anda statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid: the delinquent taxes and tax notice charges; andthe penalty.The list of delinquencies described in Subsection (3)(a)(ii) or (3)(b) shall include:the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;the name of the delinquent taxpayer; orif the delinquent taxpayer is a business entity, the name of the business entity;a description of the delinquent property; orthe property identification number of the delinquent property;a statement that a penalty shall be imposed in accordance with this chapter; anda statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid: the delinquent taxes and tax notice charges; andthe penalty.

.5(5) Notwithstanding Subsection (2)(a), if the county legislative body extends the property tax due date under Subsection 59-2-1332(1), the notice of delinquency described in Subsection (2) shall be provided on or before January 10.

.5(6) In addition to the notice of delinquency required by Subsection (2), a county treasurer may in accordance with this Subsection (6) mail a notice that property taxes are delinquent:to: a delinquent taxpayer;an owner of record of the delinquent property;any other interested party that requests notice; ora combination of Subsections (6)(a)(i)(A) through (C); andat any time that the county treasurer considers appropriate.A notice mailed in accordance with this Subsection (6):shall include the information required by Subsection (4)(a); andmay include any information that the county treasurer finds is useful to the owner of record of the delinquent property in determining: the status of taxes and tax notice charges owed on the delinquent property;any penalty that is owed on the delinquent property;any interest charged under Section 59-2-1331 on the delinquent property; orany related matters concerning the delinquent property.

Amended by Chapter 197, 2018 General Session

59-2-1333 - Errors or omissions — In assessment book — Authority to correct.

An omission, error, defect in form in the assessment roll, or clerical error, when it can be ascertained what was intended, may, with the consent of the county legislative body, be supplied or corrected by the assessor at any time before the sale for delinquent taxes or tax notice charges and after the original assessment or tax notice charge listing was made.

Amended by Chapter 197, 2018 General Session

59-2-1334 - Omission, error, or defect in delinquent lists — Republication.

(1) If an omission, error, or defect is in a delinquent list or any publication, the list or publication may be republished as amended, or notice of the correction may be given in a supplementary publication.

(2) Any republication shall be made in the same manner as the original publication, for not less than one week.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1335 - Abbreviations permitted in proceedings.

(1) In all proceedings relating to assessment, levy, or collection of taxes or relating to the listing or collection of tax notice charges, the subjection of any property to a charge for taxes of any nature or for tax notice charges, or the advertisement and sale of any property for taxes or tax notice charges, the following initial letters, abbreviations, symbols, and figures may be used.The meaning of the initial letters, abbreviations, symbols, and figures is shown by the word or words placed opposite the initial letters, abbreviations, symbols, and figures:a., ac. … acre, acresadd. … … additionave. … avenuebeg. … beginningblk. … blockbet. … betweenbdy., bdrs. … boundary, boundariesch., chs. … chain, chainscom. … commencingcont. … containingdeg. or degree symbol … degree, degreesdist. … distanceE. … eastE’ly … easterlyft. … foot, feetfrac. … fractionalin., ins. … inch, incheslk., lks. … link, linkslt., lts. … lot, lotsm., min., or ’ … minute, minutesm. or l. … more or lessN. … northNE. … northeastNE’ly. … northeasterlyN’ly. … northerlyNW. … northwestNW’ly. … northwesterlypt. … point1/4 sec. … quarter sectionr., rs. … range, rangesrd., rds. … rod, rodsR. of W. … right-of-ways. or ” … second, secondsS. … southSE. … southeastSE’ly. … southeasterlyS’ly. … southerlyst. … streetsub. … subdivisionS.L.M. … Salt Lake MeridianSW. … southwestt., tp., tps. … township, townshipsth. … thenceU.S. sur. … United State SurveyU.S.M. … Uintah Special MeridianW. … westW’ly. … westerly

(2) Where the name of any railroad or railroad company is commonly referred to by the initial letters of the word constituting the name of the railroad, the initial letters may be used as an abbreviation for the full name of the railroad or railroad company in all cases where the name is used in the description of property.

(3) Commonly accepted initial letters, abbreviations, symbols, and figures having local significance may be used.Any initial letters, abbreviations, symbols, and figures shall first be approved by the commission.A written or printed explanation of initial letters, abbreviations, symbols, and figures shall appear in each assessment roll in which they are used and shall be published with each separate advertisement and sale for taxes or tax notice charges in which they are used.

Amended by Chapter 197, 2018 General Session

59-2-1337 - Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.

If any property is taken in fee by the state, any of its subdivisions or agencies, or by any private person, or other body pursuant to either:

(1) an exercise of the power of eminent domain; or

(2) by a right of entry agreement executed by reason of the threat or imminence of eminent domain, the ad valorem property tax assessed and collected on the property under this chapter shall be determined on the basis of the relationship which the number of months the property was held by the property owner, prior to the granting by the court of an order of occupancy or the execution of a right of entry agreement, bears to the taxable year.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1338 - Record of delinquent taxes — Contents of record.

(1) The treasurer shall prepare the official record of delinquent taxes and tax notice charges in the same order as property appears on the assessment rolls.

(2) The record shall show: the name of the person to whom the property is assessed;the description of the delinquent parcel, and a reference to the parcel, serial, or account number under which the property was listed in the assessment roll;the amount of delinquent taxes and tax notice charges, penalties, and administrative costs; andthe date of redemption and by whom the property is redeemed.

(3) The record shall also provide space for entering delinquent taxes assessed and tax notice charges listed in subsequent years against each parcel which remains unredeemed.

(4) Taxes levied only on a certain kind or class of property for a special purpose and tax notice charges shall be separately set out.

Amended by Chapter 197, 2018 General Session

59-2-1339 - Form of treasurer’s certificate — Contents of form.

(1) On or before March 15 the treasurer shall complete the official record of delinquent taxes and tax notice charges and attach the treasurer’s certificate to the record.

(2) The certificate shall be substantially in the following form:State of Utah)ss.County of )I, ____, county treasurer of the county of ____, state of Utah, do certify that to the best of my knowledge the attached record is a full, true, and correct record and constitutes the official record of all properties which became delinquent for the year ____, and shows in the same order as the property appears on the assessment roll, the name of the person to whom the property is assessed, the description of the delinquent parcel and a reference to the parcel, serial, or account number under which the property was listed in the assessment roll, the amount of taxes, tax notice charges, penalties, administrative costs, the date of redemption, and by whom the property was redeemed if any redemption has been made.Signature ___________________County Treasurer of __________ County

(3) The official record shall be maintained in the treasurer’s office and shall include any subsequent delinquent taxes, tax notice charges, penalties, administrative costs, and redemptions pertaining to the properties listed thereon.

Amended by Chapter 197, 2018 General Session

59-2-1342 - Assessment and sale of property after attachment of county tax lien and tax notice charges.

(1) Property against which a property tax delinquency exists shall be assessed in subsequent years for taxes in the same manner as if no delinquency existed.

(2) Property against which a delinquency exists for tax notice charges may still accrue tax notice charges as if no delinquency existed.

(3) The rights of any person purchasing the property from the county at tax sale provided under Section 59-2-1351.1 are subject to the right of the county under any subsequent assessment and of any tax notice charge entity.

Amended by Chapter 197, 2018 General Session

59-2-1343 - Tax sale listing.

(1) If any property is not redeemed by March 15 following the lapse of four years from the date when any item in Subsection (1)(b) became delinquent, the county treasurer shall immediately file a listing with the county auditor of all properties whose redemption period is expiring in the nearest forthcoming tax sale to pay all outstanding property taxes and tax notice charges.Except as provided in Subsection (1)(c), a delinquency of any of the following triggers the tax sale process described in Subsection (1)(a):property tax; ora tax notice charge.A property tax or a tax notice charge that is deferred in accordance with Section 59-2a-801 is delinquent only if full payment of the property tax and any tax notice charges is not made before the end of the five-year deferral period.

(2) The listing is known as the “tax sale listing.”

Amended by Chapter 172, 2025 General Session

59-2-1345 - Daily statement of accounts — Audits.

(1) Between March 15 and the date of the tax sale, the county treasurer shall transmit daily to the county auditor a statement of the amount of money received by the treasurer during the preceding business day on account of redemptions made on property listed for tax sale.

(2) The statement described in Subsection (1) shall set out in separate columns: the number of the redemption certificate or the receipt issued on account for redemption;the amount received for taxes, tax notice charges, penalties, and administrative costs accrued to the date of the making of the tax sale record;the amount received for administrative costs subsequently accruing; andthe amount received as interest accrued.

(3) The county auditor shall audit the treasurer’s tax sale records at least once a year and the treasurer shall account to the auditor for all money due the county by reason of any redemptions or payments on account for redemption made, including interest as required by law.

(4) Before the tax sale listing under Section 59-2-1343 is compiled, the auditor shall credit the treasurer upon the books of the county with the sums charged for delinquent taxes, tax notice charges, penalties, and administrative costs charged against all real estate upon which the period of redemption is expiring in the nearest forthcoming tax sale.

Amended by Chapter 197, 2018 General Session

59-2-1346 - Redemption — Time allowed.

(1) Property may be redeemed on behalf of the record owner by any person at any time before the tax sale which shall be held in May or June as provided in Section 59-2-1351 following the lapse of four years from the date the property tax or tax notice charges became delinquent.

(2) A person may redeem property by paying to the county treasurer all delinquent taxes, tax notice charges, interest, penalties, and administrative costs that have accrued on the property.

(3) Subject to Subsection (3)(d), a person may redeem a subdivided lot by paying the county treasurer the subdivided lot’s proportional share of the delinquent taxes, tax notice charges, interest, penalties, and administrative costs accrued on the base parcel, calculated in accordance with Subsection (3)(b).The county treasurer shall calculate the amount described in Subsection (3)(a) by comparing:the amount of the value of the base parcel as described in Subsection (3)(b)(ii) that is attributable to the property that comprises the subdivided lot as the property existed on January 1 of the year in which the delinquent property taxes on the base parcel were assessed or tax notice charges on the base parcel were listed; andthe value of the base parcel as it existed on January 1 of the year in which the delinquent property taxes on the base parcel were assessed or tax notice charges on the base parcel were listed.If the county treasurer does not have sufficient information to calculate the amount described in Subsection (3)(b)(i), upon request from the county treasurer, the county assessor shall provide the county treasurer any information necessary to calculate the amount described in Subsection (3)(b)(i).A person may redeem a subdivided lot under this Subsection (3) only if the record owner of the subdivided lot is a bona fide purchaser.

(4) At any time before the expiration of the period of redemption, the county treasurer shall accept and credit on account for the redemption of property, payments in amounts of not less than $10, except for the final payment, which may be in any amount.For the purpose of computing the amount required for redemption and for the purpose of distributing the payments received on account, all payments, except payments described in Subsection (4)(c), shall be applied in the following order:against the interest and administrative costs accrued on the delinquent tax for the last year included in the delinquent account at the time of payment;against the penalty charged on the delinquent tax for the last year included in the delinquent account at the time of payment;against the delinquent tax for the last year included in the delinquent account at the time of payment;against the interest and administrative costs accrued on the delinquent tax for the next to last year included in the delinquent account at the time of payment; andso on until the full amount of the delinquent taxes, tax notice charges, penalties, administrative costs, and interest on the unpaid balances are paid within the period of redemption.For a payment received through a levy on an income tax overpayment or refund in accordance with Title 63A, Chapter 3, Part 3, Accounts Receivable Collection, the payment shall be applied in the following order:against the penalty charged on the delinquent tax for the earliest year included in the delinquent account at the time of payment;against the interest and administrative costs accrued on the delinquent tax for the earliest year included in the delinquent account at the time of payment;against the delinquent tax for the earliest year included in the delinquent account at the time of payment;against the penalty charged on the delinquent tax for the next earliest year included in the delinquent account at the time of payment; andso on until: the full amount of the delinquent taxes, tax notice charges, penalties, administrative costs, and interest on the unpaid balances are paid; orthe amount of the income tax overpayment or refund is exhausted.

Amended by Chapter 261, 2022 General Session

59-2-1347 - Redemption — Adjustment or deferral of taxes — Interest.

(1) If an interested person applies to a county legislative body for an adjustment or deferral of taxes levied against property located in the county, the county legislative body may accept a sum less than the full amount due, or defer the full amount due, where, in the judgment of the county legislative body, the best human interests and the interests of the state and the county are served.Nothing in this section prohibits a county legislative body from granting a retroactive adjustment or deferral if the criteria established in this section are met.

(2) In an application for an adjustment or deferral described in Subsection (1), the applicant shall include a statement setting forth the following:a description of the property;the value of the property for the current year;the amount of delinquent taxes, interest, and penalties;for an adjustment, the amount proposed to be paid; orfor a deferral, the amount proposed to be deferred; andany other information required by the county legislative body.The commission shall prepare blank forms for an application for an adjustment or deferral under this section.

(3) A county legislative body may not grant a deferral without the written consent of the holder of any mortgage or trust deed outstanding on the property.Any amount deferred shall be recorded as a lien on the property and shall bear interest at a rate equal to the lesser of:6%; orthe federal funds rate target: established by the Federal Open Markets Committee; andthat exists on the January 1 immediately preceding the day on which the taxes are deferred.The amount deferred together with accrued interest is due and payable when the property is sold or otherwise conveyed.

(4) Within 10 days after the day on which a county legislative body grants an adjustment or deferral, the county legislative body shall cause the adjustment or deferral to be posted in the county where the property involved is located. The publication shall contain: the name of the applicant;the parcel, serial, or account number of the property;the value of the property for the current year;the sum of the delinquent taxes, interest, and penalty due; andthe adjusted amount paid or deferred.

(5) No later than the last day of each calendar month, each county legislative body shall send to the commission a record of any action taken by the county legislative body under this section during the preceding calendar month.

Amended by Chapter 240, 2020 General Session

59-2-1348 - Certificate of redemption.

If any property is redeemed, the county treasurer shall make the proper entry in the record of tax sales filed in the treasurer’s office and issue a certificate of redemption, which is prima facie evidence of the redemption, and may be recorded in the office of the county recorder without acknowledgment.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1349 - Co-owners — Procedures for redemption.

If two or more persons own an undivided interest in property on which a tax or tax notice charge delinquency exists, any owner may redeem the owner’s interest in the property upon payment of that portion of the taxes, tax notice charges, interest, penalties, and administrative costs which the owner’s interest bears to the whole, as determined by the county legislative body.

Amended by Chapter 197, 2018 General Session

59-2-1350 - Land irregularly or erroneously assessed not to be sold.

(1) If the county auditor discovers before the tax sale that because of an irregular or erroneous assessment any property should not be sold, the auditor may not sell the property, and the county legislative body shall cause the tax records to reflect the correction in the next succeeding year, on the basis of the value and rates of the year for which it was erroneously assessed, to be collected as other taxes are collected.

(2) If the county auditor, subject to approval by the county legislative body, issues a written finding that it may be in the best interest of the public to withdraw a property from the tax sale, the county auditor may withdraw the property from the sale.

Amended by Chapter 181, 1995 General Session

59-2-1351 - Sales by county — Notice of tax sale — Entries on record.

(1) Upon receiving the tax sale listing from the county treasurer, the county auditor shall select a date for the tax sale for all real property:on which a tax or tax notice charge delinquency exists;that was not previously redeemed; andupon which the period of redemption is expiring in the nearest tax sale.The county auditor shall conduct the tax sale in May or June of the current year.The tax sale may occur:at the front door of the county courthouse in the county where the real property is located; orthrough an electronic process if: the tax sale occurs in the same format as a tax sale would occur at the front door of the county courthouse except that participation is through an electronic means;members of the public are able to observe and participate, including making bids and payment arrangements, in the tax sale; andthe county auditor includes information about how the public may access the tax sale through the electronic process with the description of the place of the tax sale in the notice provided in accordance with Subsections (2) and (3).

(2) The county auditor shall provide notice of the tax sale by sending notice by certified and first class mail, or by first class mail and another shipping service that includes tracking and delivery confirmation, to the last known address of each of the following persons: the last known recorded owner;the occupant of any improved property; andother interests of record as of the preceding March 15.

(3) In addition to the mailing requirements described in Subsection (2): a county auditor in a county of the first class shall provide notice by:publishing notice on the county auditor’s website, or if the county auditor does not have a separate website from the county, on the county’s website, at least four weeks before the date of sale; andadvertising the date of the tax sale and the web address for the notice described in Subsection (3)(a)(i) in a newspaper published and having general circulation in the county at least four weeks before the date of the sale; ora county auditor in a county of the second, third, fourth, fifth, or sixth class shall provide notice by:publishing notice four times in a newspaper published and having general circulation in the county, once in each of the four successive weeks immediately preceding the date of sale; orif no newspaper is published in the county, posting in five public places in the county, as determined by the county auditor, at least 25 but no more than 30 days before the date of sale; andpublishing notice in accordance with Section 45-1-101 for four weeks immediately preceding the date of sale.

(4) The notice shall be in substantially the following form:NOTICE OF TAX SALENotice is hereby given that on __________(month\day\year), at __ o’clock __. m., at [the physical or electronic address of the tax sale], I will offer for sale at public auction and sell to the highest bidder for cash, under the provisions of Section 59-2-1351.1, the following described real property located in the county and now delinquent and subject to tax sale. A bid for less than the total amount of taxes, tax notice charges, interest, penalty, and administrative costs which are a charge upon the real estate will not be accepted.(Here describe the real estate)IN WITNESS WHEREOF I have hereunto set my hand and official seal on __________(month\day\year)._______________County Auditor_______________County

(5) The notice sent in accordance with Subsection (2) shall include:the name and last known address of the last known recorded owner of the property to be sold;the parcel, serial, or account number of the delinquent property; andthe legal description of the delinquent property.The notice published in accordance with Subsection (3)(a) or (b) shall include:the name and last known address of the last known recorded owner of each parcel of property to be sold; andthe street address or the parcel, serial, or account number of the delinquent parcels.

Amended by Chapter 97, 2023 General Session

59-2-1351.1 - Tax sale — Combining certain parcels — Acceptable bids — Deeds.

.1(1) At the time specified in the notice the auditor shall:attend at the place appointed, offer for sale, and sell all real property for which an acceptable bid is made; andrefuse to offer a parcel of real property for sale if the description of the real property is so defective as to convey no title.The auditor may post at the place of sale a copy of the published list of real property to be offered and cry the sale by reference to the list rather than crying each parcel separately.

.1(2) The tax commission shall establish, by rule, minimum procedural standards applicable to tax sales.For matters not addressed by commission rules, the county legislative body, upon recommendation by the county auditor, shall establish procedures, by ordinance, for the sale of the delinquent property that best protect the financial interest of the delinquent property owner and meet the needs of local governments to collect delinquent property taxes and tax notice charges due.

.1(3) The county governing body may authorize the auditor to combine for sale two or more contiguous parcels owned by the same party when: the parcels are a single economic or functional unit;the combined sale will best protect the financial interests of the delinquent property owner; andseparate sales will reduce the economic value of the unit.

.1(4) The governing body may accept any of the following bids: the highest bid amount for the entire parcel of property, however, a bid may not be accepted for an amount which is insufficient to pay the taxes, tax notice charges, penalties, interest, and administrative costs; ora bid in an amount sufficient to pay the taxes, tax notice charges, penalties, interest, and administrative costs, for less than the entire parcel.The bid which shall be accepted shall be the bid of the bidder who will pay in cash the full amount of the taxes, tax notice charges, penalties, interest, and administrative costs for the smallest portion of the entire parcel.The county auditor at the tax sale or the county legislative body following the tax sale shall reject a bid to purchase a strip of property around the entire perimeter of the parcel, or a bid to purchase a strip of the parcel which would prevent access to the remainder of the parcel by the redemptive owner or otherwise unreasonably diminish the value of that remainder.If the bid accepted is for less than the entire parcel, the auditor shall note the fact, with a description of the property covered by the bid, upon the tax sale record and the balance of the parcel not affected by the bid shall be considered to have been redeemed by the owner.

.1(5) The county legislative body may decide that none of the bids are acceptable.

.1(6) Once the county auditor has closed the sale of a particular parcel of property as a result of accepting a bid on the parcel, the successful bidder or purchaser of the property may not unilaterally rescind the bid.The county legislative body, after acceptance of a bid, may enforce the terms of the bid by obtaining a legal judgment against the purchaser in the amount of the bid, plus interest and attorney’s fees.

.1(7) Any sale funds which are in excess of the amount required to satisfy the delinquent taxes, tax notice charges, penalties, interest, and administrative costs of the delinquent property shall be treated as unclaimed property under Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act.

.1(8) All money received upon the sale of property made under this section shall be paid into the county treasury, and the treasurer shall settle with the taxing entities and tax notice charge entities as provided in Section 59-2-1366.

.1(9) The county auditor shall, after acceptance by the county governing body, and in the name of the county, execute deeds conveying in fee simple all property sold at the public sale to the purchaser and attest this with the auditor’s seal.Deeds issued by the county auditor under this section shall recite the following:the total amount of all the delinquent taxes, tax notice charges, penalties, interest, and administrative costs which were paid in for the execution and delivery of the deed;the year for which the property was assessed or a tax notice charge was listed, the year the property became delinquent, and the year the property was subject to tax sale;a full description of the property; andthe name of the grantee.When the deed is executed and delivered by the auditor, it shall be prima facie evidence of the regularity of all proceedings subsequent to the date the taxes or tax notice charges initially became delinquent and of the conveyance of the property to the grantee in fee simple.The deed issued by the county auditor under this section shall be recorded by the county recorder.The fee for the recording shall be included in the administrative costs of the sale.The deed shall be substantially in the following form:TAX DEED____ County, a body corporate and politic of the state of Utah, grantor, hereby conveys to , grantee, of ____ the following described real estate in ____ County, Utah:(Here describe the property conveyed)This conveyance is made in consideration of payment by the grantee of $____, representing the total amount owing for delinquent taxes, delinquent tax notice charges, penalties, interest, and administrative costs constituting a charge against the real property for nonpayment of general taxes assessed against it for the years ____ through ____ in the sum of$ .Dated __________(month\day\year).(Auditor’s Seal)County _______________By _______________County Auditor

Amended by Chapter 197, 2018 General Session

59-2-1351.3 - No purchaser at tax sale — Property struck off to county.

.3(1) Any property offered for sale for which there is no purchaser shall be struck off to the county by the county auditor, who shall then: publicly declare substantially as follows: “All property here offered for sale which has not been struck off to a private purchaser is hereby struck off and sold to the county of ____ (naming the county), and I hereby declare the fee simple title of the property to be vested in the county”;make an endorsement opposite each of the entries in the delinquency tax sale record described in Section 59-2-1338 substantially as follows: “The fee simple title to the property described in this entry in the year of ____, sold and conveyed to the county of ____ in payment of general taxes charged against the property”; andsign the auditor’s name to the record.

.3(2) The fee simple title to the property shall then vest in the county.

.3(3) After following the procedures in Subsection (1), the auditor shall deposit the tax sale record with the county recorder. The record shall become a part of the official records of the recorder and is considered to have been recorded by the recorder.

.3(4) The recorder shall make the necessary entries in the index, abstract record, and plat book showing the conveyance of all property sold and conveyed to the county pursuant to this section.

Amended by Chapter 75, 2000 General Session

59-2-1351.5 - Disposition of property struck off to county.

.5(1) All property acquired by the county under this part may be disposed of for a price and upon terms determined by the county legislative body.If property is sold under a contract of sale and title remains in the county, the equity of the purchaser shall be subject to taxation as other taxable property.The county clerk may execute deeds for all property sold under this subsection in the name of the county and attest the same by seal, vesting in the purchaser all of the title of all taxing entities in the real estate so sold.Money received from the sale of property under this section shall first be applied to the cost of administering and supervising the property.Any remaining money shall be apportioned to: state and other taxing entities with an interest in the taxes last levied upon the property in proportion to their respective interests in the taxes; andtax notice charge entities in proportion to the entities’ respective tax notice charges.The treasurer shall settle with the taxing entities and tax notice charge entities on funds remaining as provided in Section 59-2-1366.Money in excess of claims under this subsection shall be paid to the state treasurer and treated as unclaimed property under Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act.

.5(2) The county legislative body may rent or lease any property held in the name of the county any time after the tax sale for a price and upon terms determined by the governing body.Lands leased may be sold at the discretion of the county executive, with the approval of the county legislative body, during the term of the lease, but any sale shall be made subject to the lease.The county executive, with the approval of the county legislative body, may enter into leasehold terms for asphalt, oil, or gas that the county considers to be in the best interest of the county as long as:the mineral, asphalt, oil, or gas is produced from, or attributable to, the property leased; andeach lease for oil and gas reserves a royalty of not less than 12-1/2%.If considered to be in the best interests of the county, the county executive may:enter into agreements for the pooling or unitizing of acreage with others for unit operations for the production of oil or gas, or both, and for the apportionment of oil or gas royalties, or both, on an acreage or other equitable basis; andwith the consent of its lessee, change any and all terms of leases issued by it to facilitate the efficient and economic production of oil and gas from the property under its jurisdiction.All leases for mineral, asphalt, or oil and gas already entered into by county governing bodies are ratified.

.5(3) Money received as rents from the rental or leasing of property held in the name of the county shall first be applied to the cost of administering and supervising the property.Any remaining money shall be apportioned to:state and other taxing entities with an interest in the taxes last levied upon the property in proportion to their respective interests in the taxes; andtax notice charge entities in proportion to the entities’ respective tax notice charges.The treasurer shall settle with the taxing entities and tax notice charge entities on funds remaining as provided in Section 59-2-1366.Money in excess of these claims shall be paid to the state treasurer and treated as unclaimed property under Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act.

Amended by Chapter 197, 2018 General Session

59-2-1351.7 - Partial interest tax sales.

.7(1) For purposes of this section: “Tax sale interest purchaser” means an owner of an undivided interest in a parcel of tax sale property that bid for and purchased the undivided interest:at a tax sale in accordance with Section 59-2-1351.1;on or after July 1, 2007; andif the undivided interest in the tax sale property equals 49% or less.”Tax sale property” means a parcel of real property that was sold in part as an undivided interest at a tax sale in accordance with Section 59-2-1351.1.

.7(2) If a parcel of tax sale property is sold, a tax sale interest purchaser may only receive from the sale of the tax sale property, an amount equal to the greater of: the amount the tax sale interest purchaser paid for the undivided interest in the tax sale property at the tax sale plus 12% interest; orthe tax sale interest purchaser’s pro rata share of the sale price of the tax sale property based on the percentage of the undivided interest the tax sale interest purchaser holds in the tax sale property.

.7(3) A tax sale interest purchaser may not object to the sale of the tax sale property if the tax sale interest purchaser receives an amount in accordance with Subsection (2).

Enacted by Chapter 109, 2007 General Session

59-2-1352 - Purchaser of invalid tax title — Purchaser’s lien — Extent of lien — Priority of lien — Foreclosure of lien.

(1) Every person who has purchased or purchases any invalid tax title to any real property in this state shall, from the effective date of this part, have a lien against the property for the recovery of the amount of the purchase price paid to the county to the extent that the county would have a lien prior to the sale by the county, but in no event may the lien be greater than the amount of taxes, tax notice charges, interest, and penalties, or the amount actually paid, whichever is smaller.

(2) Taxes and tax notice charges paid by the purchaser for subsequent years after the purchase from the county shall be included in the amount secured by the lien which has not already been recovered.

(3) The lien shall have the same priority against the property as the lien for the delinquent taxes and tax notice charges which were liquidated by the purchase except that it may not have preference over any right, title, interest in, or lien against, the property acquired since the purchase of the tax title for value and without notice, and the lien shall bear interest at the legal rate for a period of not to exceed four years.

(4) The lien shall be foreclosed in any action in which the invalidity of the tax title is determined.

(5) If the lien is not foreclosed at the time of the determination of the invalidity of the tax title, any later action to foreclose the lien shall be barred.

Amended by Chapter 197, 2018 General Session

59-2-1353 - Foreclosure of lien claimed by county — Time — Venue — Parties — Pleading.

(1) In all cases where any county claims a lien on real estate for delinquent general taxes or tax notice charges which have not been paid for a period of four years, the county may foreclose the lien by an action in the district court of the county in which the real estate is located.

(2) In this action all persons owning, having, or claiming an interest in or lien upon the real estate or any part of the real estate may be joined as defendants, and the complaint shall contain a description of the property, together with the amount claimed to be due on the property, including interest, penalties, and administrative costs.

(3) If the name of the owner of any real estate cannot be ascertained from the records of the county, the complaint shall state that the owner is unknown to the plaintiff.

(4) It is sufficient to allege in the complaint that a general tax has been duly levied upon or a tax notice charge has been listed for the described real estate, without stating any of the proceedings or steps leading up to the levy of the tax or the listing of the tax notice charge.

Amended by Chapter 197, 2018 General Session

59-2-1354 - Notice of intention to foreclose — Service of notice.

Before the commencement of any action, 30 days’ written notice of intention to do so shall be given to the owner, if known, by enclosing the notice in an envelope plainly addressed to the owner at the owner’s post office address, as shown on the last assessment roll of the county in which the real estate is located, postage prepaid. If the post office address of any owner does not appear on the assessment roll, notice shall be addressed to the owner at the general delivery at the post office in the city, town, or precinct where the real estate is located, postage prepaid. Service of the notice is complete when deposited in the United States mail.

Amended by Chapter 9, 2001 General Session

59-2-1355 - Trial — Findings — Decree.

(1) The action described in Section 59-2-1353 shall be tried and determined as actions to foreclose mortgage liens, and the court shall determine and adjudge the amount of taxes, tax notice charges, interest, penalties, and costs on each parcel of property which has been separately assessed, and shall enter its decree determining the rights, and priorities of liens, of all parties to the action.

(2) The court shall also in its decree direct the sheriff to advertise and sell, as in the case of sales on execution, each parcel of property, or so much as may be necessary for the payment of the total amount of the general taxes and tax notice charges due, with interest, penalties, and costs, unless the amount is paid within a time named in the decree, but not to exceed 30 days from the entry of the decree.

(3) The decree shall provide that any of the parties to the action may become purchasers at any sale, that if less than an entire parcel of property is sold, it shall be sold at foreclosure sale in such a manner as not to convey to the purchaser a strip of property around the entire perimeter of the parcel, or a strip of the parcel which, if conveyed, would prevent access to the remainder of the parcel by the redemptive owner or otherwise unreasonably diminish the value of that remainder, as determined by the county executive.

(4) The decree shall also provide that if all delinquent taxes and tax notice charges, together with interest, respectively levied on or listed for the parcel of property, and all penalties and costs, are paid within the time fixed in the decree for payment, then no sale may be made.

(5) After the time for redemption has expired, if no redemption has been made, the sheriff shall execute and deliver to the purchaser a deed conveying to the purchaser all the right, title, and interest of each and all the parties, but subject to the lien of any general or special taxes or tax notice charges which may have been respectively levied on or listed for the property conveyed, other than those for the payment of which the sale has been made.

Amended by Chapter 197, 2018 General Session

59-2-1356 - Sale — Certificate of sale to be issued.

If any foreclosure sale is made, the sheriff shall give to the purchaser a certificate of sale as in the case of sales upon execution, and shall file a duplicate of the certificate with the county recorder and county auditor. Where any property has been purchased by the county at any foreclosure sale, the certificate of sale may be sold and assigned by it to any person upon payment of a sum not less than the amount for which it was sold to the county, together with interest. The assignee acquires all the rights of the county in the property.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1357 - Redemption at foreclosure sale.

Any person interested in any real estate sold at foreclosure sale under any decree has the same right to redeem the real estate from the sale, within the same time and upon the same terms as if the sale had been made upon execution.

Repealed and Re-enacted by Chapter 3, 1988 General Session

59-2-1358 - Foreclosure deemed a cumulative remedy.

The foreclosure may not deprive any county of any other method or means provided for the collection or enforcement of any taxes or tax notice charges, but is construed as providing an additional or cumulative remedy for the collection of general taxes levied and assessed and tax notice charges listed against the real estate in the county.

Amended by Chapter 197, 2018 General Session

59-2-1359 - Collection of taxes and tax notice charges — Removal or destruction of property.

The tax commission may, under the conditions existing in this section, declare the taxes and tax notice charges to be immediately due and payable if it finds:

(1) that the owner or lessee of any real property, including improvements, subject to taxation within the state is removing, destroying, or is about to remove or destroy the property to such an extent as to render doubtful the payment of delinquent taxes, tax notice charges, penalty, and interest, if any, and the payment of current taxes and tax notice charges; or

(2) that the continued operation and extraction of ores and minerals from mine or mining claims, or the method employed by the owner or lessee, contractor, or other person working upon or operating any mine or mining claim will render doubtful the payment of delinquent taxes, tax notice charges, penalty, and interest, if any, for past years or the current year.

Amended by Chapter 197, 2018 General Session

59-2-1360 - Proceedings before commission.

Proceedings to make findings under Section 59-2-1359 may be commenced before the commission upon its own initiative, the request of any taxing entity, the request of any tax notice charge entities, or the request of any taxpayer.

Amended by Chapter 197, 2018 General Session

59-2-1361 - Notice of findings — Proceedings in district court — Injunction — Determining taxes and tax notice charges due — Security during proceedings.

(1) Notice that the commission has made a finding and declaration under Section 59-2-1359 shall be given to the owner of the property in the same manner as is provided by law for the giving of the notice of assessment by the commission.The notice required by this section shall include a notice of the location and time of the hearing in which the findings of the commission may be protested.The hearing must be scheduled at least 10 days after the mailing of the notice.The owner, lessee, contractor, or operator of the property shall be afforded the opportunity to protest the commission’s findings at the hearing.

(2) After the scheduled hearing, the taxes shall become immediately due and payable if any of the following occur: the owner, contractor, lessee, or operator of the property fails to appear at the hearing; orthe commission sustains the findings.

(3) If the taxes and tax notice charges are not paid within 10 days from the date due, the commission may commence a proceeding in court in its name, but for the benefit of the state, the taxing entities interested in the taxes, and the tax notice charge entities for the property, in the district court of the county in which the property is located to determine the liens of the taxes and tax notice charges and to foreclose the liens.

(4) In any proceeding the court may order any of the following: enjoin and restrain the destruction or removal of the property or any part of the property;appoint a receiver to operate the property; andorder and direct that the proceeds from the property, or so much of it as may be necessary to pay the amount of the taxes and tax notice charges, be withheld and impounded or paid on account of the taxes and tax notice charges from time to time as the court may direct.

(5) In determining the amount of taxes due for any year for which the levy has not been fixed and for the purposes of the proceeding in court, the commission shall use the levy prevailing within the taxing entity where the property is located for the last preceding year.

(6) In any court proceeding brought to enforce the payment of taxes and tax notice charges made due and payable under this section, the findings of the commission shall be for all purposes presumptive evidence of the necessity for the action for the protection of the public revenues and of the amount of taxes and tax notice charges to be paid.

(7) Payment of taxes and tax notice charges due under this section will not be enforced through the proceedings authorized by this section prior to the expiration of the time otherwise allowed for payment of taxes if the owner, lessee, contractor, or other person operating the property furnishes security approved by the commission that the person will timely submit all required returns and payment of taxes and tax notice charges.The commission may, from time to time, require additional security for the payment of taxes and tax notice charges.

(8) The commission may promulgate rules to implement this section.

Amended by Chapter 197, 2018 General Session

59-2-1362 - Certified copy of tax sale record prima facie evidence of regularity.

(1) A copy of the record of any tax sale duly certified by the official custodian of the record at the time of the certificate under the seal of office as a true copy of the entry in the official record showing the sale is prima facie evidence of the facts shown in the record.

(2) The regularity of all proceedings connected with the assessment, valuation, notice, equalization, levies, tax notices, advertisement, and sale of property described in the record is presumed, and the burden of showing any irregularity in any of the proceedings resulting in the sale of property for the nonpayment of delinquent taxes and tax notice charges shall be on the person who asserts it.

Amended by Chapter 197, 2018 General Session

59-2-1363 - Misnomer or mistake as to ownership does not affect sale.

If property is sold for correctly imposed taxes and tax notice charges as the property of a particular person, no misnomer of the owner or supposed owner, or other mistake relating to ownership, affects the sale or renders it void or voidable.

Amended by Chapter 197, 2018 General Session

59-2-1364 - Record of deeds issued — Acknowledgment.

The county auditor shall make and keep on file in the county auditor’s office a record of all tax deeds issued. The acknowledgment of all deeds shall be taken by the county recorder, or other county officer authorized to take acknowledgments, free of charge. No charge may be made by the county auditor for the making of any deed where the county is the grantee.

Amended by Chapter 143, 1997 General Session

59-2-1365 - Payment to taxing entities by county treasurer — Investment of proceeds — Transfer and receipt of money between taxing entities.

(1) Except as provided in Subsections (3) and (4), the county treasurer shall pay to the treasurer of each taxing entity and each tax notice charge entity in the county on or before the tenth day of each month: all money that the county treasurer received during the preceding month that is due to the entity; andeach entity’s proportionate share of money the county treasurer received during the preceding month for:delinquent taxes and tax notice charges;interest;penalties; andcosts on all tax sales and redemptions.

(2) Except as provided in Subsections (3) and (4), the county treasurer shall: adopt an appropriate procedure to account for the transfer and receipt of money between taxing entities and tax notice charge entities;make a final annual settlement on March 31 with each taxing entity and tax notice charge entity, including providing the entity a written statement for the most recent calendar year of the amount of:total taxes and tax notice charges charged;current taxes and tax notice charges collected;treasurer’s relief;redemptions;penalties;interest;in lieu fee collections on motor vehicles; andmiscellaneous collections;invest the money it receives under Subsection (1); andpay annually to each taxing entity and tax notice charge entity in the county the interest earned on the invested money under Subsection (2)(c):on or before March 31; andapportioned according to the proportion that the: taxing entity’s tax receipts bear to the total tax receipts received by the county treasurer; andtax notice charge entity’s tax notice charge receipts bear to the total tax notice charge receipts that the county treasurer receives.

(3) Notwithstanding Subsections (1) and (2), a county may: negotiate with a taxing entity or tax notice charge entity a procedure other than the procedure provided in Subsection (2)(a) to account for the transfer and receipt of money between the county and the taxing entity or tax notice charge entity; andestablish a date other than the tenth day of each month for the county treasurer to make payments required under Subsection (1).

(4) This section does not invalidate an existing contract between a county and a taxing entity or tax notice charge entity relating to the apportionment and payment of money or interest.

Amended by Chapter 197, 2018 General Session

59-2-1366 - Apportionment of redemption or assignment money.

(1) If property sold to the county under this title is redeemed, or the certificate of sale is assigned, the money received on account of the redemption or assignment shall be distributed as follows: the original and subsequent taxes, and 40% of interest, penalty, and costs of sale received shall be apportioned to the taxing entities interested, in proportion to their respective taxes;the original and subsequent tax notice charges, and 40% of interest, penalty, and costs of sale received shall be apportioned to the tax notice charge entities interested, in proportion to their respective tax notice charges; andthe balance shall be paid to the county.

(2) If a sum less than the taxes, tax notice charges, interest, penalty, and costs is accepted in settlement, the proceeds of the settlement shall be applied, first to the payment of the original and subsequent taxes and tax notice charges, and the remainder, if any, to the payment of interest, penalty, and costs.

Amended by Chapter 197, 2018 General Session

59-2-1372 - Auditor duties — Final settlement with treasurer — Delinquent Tax Control Account.

(1) The auditor shall audit the books and records of the treasurer and make a final settlement with the treasurer.

(2) In making the settlement the auditor shall credit the treasurer with the amount of taxes and tax notice charges for the previous year which are found to be still unpaid and shall then charge the treasurer upon the books of the county in an account which shall be called the Delinquent Tax Control Account with the full amount of delinquent taxes, tax notice charges, penalty, and costs found due the county for the previous year.

Amended by Chapter 197, 2018 General Session

Transportable Factory-Built Housing Unit Act

59-2-1502 - Definitions.

As used in this part:

(1) “Manufactured home” is as defined in Section 41-1a-102.

(2) “Mobile home” is as defined in Section 41-1a-102.

(3) “Transportable factory-built housing unit” means a: mobile home; ormanufactured home.

(4) “Transportable factory-built housing unit park” means any tract of land on which two or more unit spaces are: leased;rented; oroffered for:lease; orrent.

(5) “Unit space” means a specific area of land within a transportable factory-built housing unit park that is designed to accommodate one transportable factory-built housing unit for residential purposes.

Enacted by Chapter 243, 2004 General Session

59-2-1503 - Property tax treatment of transportable factory-built housing units.

Regardless of whether a transportable factory-built housing unit is considered to be real property or personal property under Section 70D-2-401 , for purposes of this chapter:

(1) a transportable factory-built housing unit that is located in a transportable factory-built housing unit park: except as provided in Subsection (1)(b), is considered to be personal property; andnotwithstanding Subsection (1)(a), is considered to be real property if the owner of the transportable factory-built housing unit owns the real property upon which the transportable factory-built housing unit is located; and

(2) a transportable factory-built housing unit that is not located in a transportable factory-built housing unit park: except as provided in Subsection (2)(b), is considered to be personal property; andnotwithstanding Subsection (2)(a), is considered to be real property if the transportable factory-built housing unit is an improvement.

Amended by Chapter 72, 2009 General Session

Multicounty Assessing and Collecting Levy

59-2-1601 - Definitions.

As used in this part:

(1) “County additional property tax” means the property tax levy described in Subsection 59-Ch59_2|59-2-1602].

(2) “Fund” means the Property Tax Valuation Fund created in Section 59-2-1602.

(3) “Multicounty Appraisal Trust” means the Multicounty Appraisal Trust created by an agreement:entered into by all of the counties in the state; andauthorized by Title 11, Chapter 13, Interlocal Cooperation Act.

(4) “Multicounty assessing and collecting levy” means a property tax levied in accordance with Subsection 59-Ch59_2|59-2-1602].

(5) “Property valuation service” means any service or technology that promotes uniform assessment levels for the valuation of personal property and real property in accordance with Part 3, County Assessment.”Property valuation service” includes statewide aerial imagery, change detection, sketch validation, exception analysis, commercial valuation modeling, residential valuation modeling, automated valuation modeling, and equity analysis.

(6) “Statewide property tax system” means a computer assisted system for mass appraisal, equalization, collection, distribution, and administration related to property tax, created by the Multicounty Appraisal Trust in accordance with Section 59-2-1606.

Amended by Chapter 263, 2024 General Session

59-2-1602 - Property Tax Valuation Fund — Statewide levy — Additional county levy.

(1) There is created a custodial fund known as the “Property Tax Valuation Fund.”The fund consists of:deposits made and penalties received under Subsection (3); andinterest on money deposited into the fund.Deposits, penalties, and interest described in Subsection (1)(b) shall be disbursed and used as provided in Section 59-2-1603.

(2) Each county shall annually impose a multicounty assessing and collecting levy as provided in this Subsection (2).The tax rate of the multicounty assessing and collecting levy is the certified revenue levy rounded up to the sixth decimal place.The state treasurer shall allocate all revenue collected from the multicounty assessing and collecting levy to the Multicounty Appraisal Trust.

(3) The multicounty assessing and collecting levy imposed under Subsection (2) shall be separately stated on the tax notice as a multicounty assessing and collecting levy.The multicounty assessing and collecting levy is:exempt from Sections 17C-1-403 through 17C-1-406;in addition to and exempt from the maximum levies allowable under Section 59-2-908; andexempt from the notice and public hearing requirements of Section 59-2-919.Each county shall transmit quarterly to the state treasurer the revenue collected from the multicounty assessing and collecting levy.The revenue transmitted under Subsection (3)(c)(i) shall be transmitted no later than the tenth day of the month following the end of the quarter in which the revenue is collected.If revenue transmitted under Subsection (3)(c)(i) is transmitted after the tenth day of the month following the end of the quarter in which the revenue is collected, the county shall pay an interest penalty at the rate of 10% each year until the revenue is transmitted.The state treasurer shall allocate the penalties received under this Subsection (3) in the same manner as revenue is allocated under Subsection (2)(c).

(4) A county may levy a county additional property tax in accordance with this Subsection (4).The county additional property tax:shall be separately stated on the tax notice as a county assessing and collecting levy;may not be incorporated into the rate of any other levy;is exempt from Sections 17C-1-403 through 17C-1-406; andis in addition to and exempt from the maximum levies allowable under Section 59-2-908.Revenue collected from the county additional property tax shall be used to:promote the accurate valuation and uniform assessment levels of property as required by Section 59-2-103;promote the efficient administration of the property tax system, including the costs of assessment, collection, and distribution of property taxes;fund state mandated actions to meet legislative mandates or judicial or administrative orders that relate to promoting:the accurate valuation of property; andthe establishment and maintenance of uniform assessment levels within and among counties; andestablish reappraisal programs that:are adopted by a resolution or ordinance of the county legislative body; andconform to rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.

Amended by Chapter 337, 2025 General Session

59-2-1603 - Allocation of money in the Property Tax Valuation Fund — Use of funds.

(1) The state auditor shall annually conduct a study of each county of the fourth, fifth, or sixth class to determine: the costs of assessing and collecting property taxes;the ability to generate revenue from an assessing and collecting levy; andthe tax burden of levying a property tax sufficient to cover the costs of assessing and collecting property taxes.

(2) Subject to Subsection (3), and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the auditor shall make rules providing for the allocation of money in the Property Tax Valuation Fund.

(3) The rules described in Subsection (2) shall give priority in the allocation of money in the Property Tax Valuation Fund to the counties of the fourth, fifth, or sixth class that the state auditor determines: in accordance with the study required by Subsection (1), to have the highest tax burden; orto have the greatest need to improve:the accurate valuation and uniform assessment levels of property as required by Section 59-2-103; orthe efficiency of the property tax system.

(4) A county shall use money disbursed from the Property Tax Valuation Fund to: offset the costs of assessing and collecting property taxes;improve the accurate valuation and uniform assessment levels of property as required by Section 59-2-103; orimprove the efficiency of the property tax system.

(5) If money remains in the fund after all allocations have been distributed to receiving counties in a calendar year, the state auditor shall retain the money in the fund for distribution the following calendar year.

Amended by Chapter 451, 2022 General Session

59-2-1605 - Accounting records for levies.

Each county shall separately budget and account for the use of any money received or expended from a levy imposed under Section 59-2-1602 .

Amended by Chapter 270, 2014 General Session

59-2-1606 - Statewide property tax system funding for counties — Disbursements to the Multicounty Appraisal Trust — Use of funds.

(1) The funds deposited into the Multicounty Appraisal Trust in accordance with Section 59-2-1602 shall be used to provide funding for:a statewide property tax system that will promote:the accurate valuation of property;the establishment and maintenance of uniform assessment levels among counties within the state;efficient administration of the property tax system, including the costs of assessment, collection, and distribution of property taxes; andthe uniform filing of a signed statement a county assessor requests under Section 59-2-306, including implementation of a statewide electronic filing system; andproperty valuation services within the counties.

(2) An association representing at least two-thirds of the counties in the state shall appoint a trustee.The trustee of the Multicounty Appraisal Trust shall:determine which projects to fund, including property valuation services within counties; andoversee the administration of a statewide property tax system that meets the requirements of Subsection (1)(a).

(3) Subject to Subsection (3)(b), the trustee of the Multicounty Appraisal Trust may, in order to promote the objectives described in Subsection (1), use funds deposited into the Multicounty Appraisal Trust to hire one or more professional appraisers to provide property valuation services within a county of the third, fourth, fifth, or sixth class.A professional appraiser hired to provide property valuation services under this Subsection (3) shall:hold an appraiser’s certificate or license from the Division of Real Estate in accordance with Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act; andbe approved by:the commission; andan association representing two or more counties in the state.

(4) Except as provided in Subsection (4)(b), each county shall adopt the statewide property tax system on or before January 1, 2026.A county is exempt from the requirement in Subsection (4)(a) if:the county utilizes a computer assisted property tax system for mass appraisal other than the statewide property tax system;the county demonstrates to the trustee of the Multicounty Appraisal Trust and to the commission that the property tax system described in Subsection (4)(b)(i) is interoperable with the statewide property tax system; andthe trustee of the Multicounty Appraisal Trust and the commission approve the county’s exemption from the requirement in Subsection (4)(a).The commission and an association that represents at least two-thirds of the counties in the state shall assist any county adopting the statewide property tax system.

(5) In order to promote the objectives described in Subsection (1), the trustee of the Multicounty Appraisal Trust shall use funds deposited into the Multicounty Appraisal Trust to:subject to Subsection (6), develop and maintain a statewide web portal for uniform access to property characteristics and features relevant to the valuation of real property;subject to Subsection (7), develop and maintain a statewide web portal for the uniform electronic filing of an application to appeal the valuation or equalization of real property with a county board of equalization under Section 59-2-1004; andassist counties with tracking and reporting appeals information to the commission as required by Section 59-2-1018.

(6) The statewide web portal for uniform access to property characteristics and features developed under Subsection (5)(a) shall, at a minimum, specify the following property characteristics and features:property owner’s name;parcel or serial number;situs address;mailing address;tax area;the neighborhood;property type;land type;quality or condition;year of construction;gross living area;acreage;market value; andtaxable value.In developing the statewide web portal for uniform access to property characteristics and features under Subsection (5)(a), the Multicounty Appraisal Trust may link the statewide web portal to a web portal maintained by a county for accessing property characteristics and features within the county if the Multicounty Appraisal Trust determines that the county web portal meets the requirements of Subsection (6)(a).

(7) In developing the statewide web portal for the uniform electronic filing of appeal applications under Subsection (5)(b), the Multicounty Appraisal Trust may link the statewide web portal to a web portal maintained by a county for the uniform electronic filing of appeal applications if the Multicounty Appraisal Trust determines that the county web portal provides equivalent functions as the statewide web portal.

Amended by Chapter 337, 2025 General Session

Urban Farming Assessment Act

59-2-1702 - Definitions.

As used in this part:

(1) “Actively devoted to urban farming” means that:land is devoted to active urban farming activities; andthe land produces greater than 50% of the average agricultural production per acre:as determined under Section 59-2-1703; andfor the given type of land and the given county or area; oragricultural production on the land generates annual gross sales of at least $1,000 for each quarter-acre of land devoted to active urban farming activities.

(2) “Rollback tax” means the tax imposed under Section 59-2-1705.

(3) “Urban farming” means:cultivating food or other marketable crop or engaging in livestock production, including grazing; andperforming the activity described in Subsection (3)(a) with a reasonable expectation of profit and from irrigated land located in a county that has adopted an ordinance governing urban farming in accordance with Section 59-2-1714.

(4) “Withdrawn from this part” means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that:an owner voluntarily requests that the land be withdrawn from this part;the land is no longer actively devoted to urban farming;the land has a change in ownership; andthe new owner fails to apply for assessment under this part as required by Section 59-2-1707; oran owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;the legal description of the land changes; andan owner fails to apply for assessment under this part, as required by Section 59-2-1707; oran owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;the owner of the land fails to file an application as provided in Section 59-2-1707; orexcept as provided in Section 59-2-1703, the land fails to meet a requirement of Section 59-2-1703.

Amended by Chapter 144, 2025 General Session

59-2-1703 - Qualifications for urban farming assessment.

(1) For general property tax purposes, land may be assessed on the basis of the value that the land has for agricultural use if the land:is actively devoted to urban farming;is at least one contiguous acre, but less than five acres, in size; andhas been actively devoted to urban farming for at least two successive years immediately preceding the tax year for which the land is assessed under this part; orwas assessed under Part 5, Farmland Assessment Act, for the preceding tax year.Land that is not actively devoted to urban farming may not be assessed as provided in Subsection (1)(a), even if the land is part of a parcel that includes land actively devoted to urban farming.

(2) In determining whether land meets the production requirement in Subsection 59-2-1702(1)(b)(i), production per acre for a given county or area and a given type of land shall be determined by using the first applicable of the following:production levels reported in the current publication of Utah Agricultural Statistics;current crop budgets developed and published by Utah State University; orthe highest per acre value used for land assessed under the Farmland Assessment Act for the county in which the property is located.A county assessor may not assess land actively devoted to urban farming on the basis of the value that the land has for agricultural use under this part unless an owner files documentation with the county assessor:on a form provided by the county assessor;demonstrating to the satisfaction of the county assessor that the land meets: the production requirement in Subsection 59-2-1702(1)(b)(i); orthe gross sales requirement in Subsection 59-Ch59_2|59-2-1702(1)(b)]; andexcept as provided in Subsection 59-Ch59_2|59-2-1707](c)(i), no later than January 30 of the tax year in which the owner applies for assessment under this part.

(3) Notwithstanding Subsection (1)(a)(ii), a county board of equalization may grant a waiver of the acreage requirements of Subsection (1)(a)(ii):on appeal by an owner; andif the owner submits documentation to the county assessor demonstrating to the satisfaction of the county assessor that:the failure to meet the acreage requirements of Subsection (1)(a)(ii) arose solely as a result of an acquisition by a governmental entity by:eminent domain; orthe threat or imminence of an eminent domain proceeding;the land is actively devoted to urban farming; andno change occurs in the ownership of the land.

(4) Notwithstanding Subsection (1) and except as provided in Subsection (4)(d), land for urban farming that is intentionally allowed to lay fallow for one or more growing seasons qualifies for assessment under this part if the fallowing is conducted:during periods of limited water supply;as part of a prudent farm management practice, including crop rotation, rotational grazing, or soil water management; orto facilitate voluntary participation in a water management or agricultural water optimization program.If the owner of land assessed under this part fallows the land during any period in a calendar year, the owner may, on or before December 31 of the year in which the land is fallowed, provide to the county assessor written notice that:identifies the land that was fallowed during any period of the calendar year in which the notice is provided, including the acreage of the fallowed land;demonstrates how the fallowed land qualifies under Subsection (4)(a); andspecifies whether the owner intends to fallow the land during any period in the following calendar year, and, if so, the intended duration of the fallowing period.If a written notice under Subsection (4)(b) indicates that the owner intends to fallow the land during any period in the following calendar year, the county assessor may, within 45 days of receiving the written notice, require the owner to submit to the county assessor a land management plan in a form prescribed by the county assessor that:identifies the owner’s objectives in fallowing the land for the intended duration of the fallowing period;provides adequate assurances to the county assessor that the fallowed land will become actively devoted to urban farming upon the expiration of the intended fallowing period; andincludes any other information required by the county assessor.If the owner submits to the county assessor a land management plan for fallowed land that meets the requirements of Subsection (4)(c)(i), the county assessor may not require the owner to submit a new or additional land management plan for the same land within three years from the day on which the owner submitted the plan.Fallowed land is withdrawn from this part if:the county assessor determines that the land does not qualify under Subsection (4)(a);the owner fails to return the fallowed land to active urban farming upon the expiration of the intended fallowing period as specified in the written notice; orthe owner fails to comply with the requirements of Subsection (4)(c), if a land management plan is required.

(5) Notwithstanding Subsection (1), land that has been assessed under this part for meeting the gross sales requirement in Subsection 59-2-1702(1)(b)(ii) is not withdrawn from this part solely as a result of failing to meet the requirement of Subsection (1)(a)(iii)(A) if the land met the gross sales requirement in Subsection 59-Ch59_2|59-2-1702(1)(b)] for at least one of the three years immediately preceding the tax year for which the land is being assessed.

Amended by Chapter 144, 2025 General Session

59-2-1704 - Indicia of value for urban farming assessment — Inclusion of fair market value on certain property tax notices.

(2) In addition to the value determined in accordance with Subsection (1), the fair market value assessment shall be included on the notices described in:Section 59-2-919.1; andSection 59-2-1317.

(3) The county board of equalization shall review the agricultural use value and fair market value assessments each year as provided under Section 59-2-1001.

Amended by Chapter 144, 2025 General Session

59-2-1705 - Rollback tax — Penalty — Computation of tax — Procedure — Lien — Interest — Notice — Collection — Distribution.

(1) Except as provided in this section or Section 59-2-1710, land that is withdrawn from this part is subject to a rollback tax imposed as provided in this section.

(2) An owner shall notify the county assessor that land is withdrawn from this part within 120 days after the day on which the land is withdrawn from this part.An owner who fails to notify the county assessor under Subsection (2)(a) that land is withdrawn from this part is subject to a penalty equal to the greater of:$10; or2% of the rollback tax due for the last year of the rollback period.

(3) The county assessor shall determine the amount of the rollback tax by computing the difference for the rollback period described in Subsection (3)(b) between:the tax paid while the land was assessed under this part; andthe tax that would have been paid had the property not been assessed under this part.For purposes of this section, the rollback period is a time period that:begins on the later of:except as provided in Subsection (3)(c), the date the land is first assessed under this part; orfive years preceding the day on which the county assessor mails the notice required by Subsection (5); andends the day on which the county assessor mails the notice required by Subsection (5).For land that was previously assessed under Part 5, Farmland Assessment Act, the date described in Subsection (3)(b)(i)(A) is the date the land was first assessed under Part 5, Farmland Assessment Act, unless the land was subject to a rollback tax imposed under Section 59-2-506.

(4) The county treasurer shall:collect the rollback tax; andafter the rollback tax is paid, certify to the county recorder that the rollback tax lien on the property has been satisfied by:preparing a document that certifies that the rollback tax lien on the property has been satisfied; andproviding the document described in Subsection (4)(a)(ii)(A) to the county recorder for recording.The county treasurer shall pay 100% of the rollback tax collected under this section to the county, which the county shall deposit and use in accordance with Section 17-41-602.

(6) Subject to Subsection (6)(b), the rollback tax and interest imposed under Subsection (7) are a lien on the land assessed under this part.The lien described in Subsection (6)(a) shall:arise upon the imposition of the rollback tax under this section;end on the day on which the rollback tax and interest imposed under Subsection (7) are paid in full; andrelate back to the first day of the rollback period described in Subsection (3)(b).

(9) Except as provided in Section 59-2-1710, land that becomes exempt from taxation under Utah Constitution, Article XIII, Section 3, is not subject to the rollback tax if the land meets the requirements of Section 59-2-1703 to be assessed under this part.

Amended by Chapter 143, 2025 General Session

59-2-1706 - Land included as urban farming.

(1) Land under a structure used in or related to urban farming, including a barn, shed, silo, crib, or greenhouse, or under a facility used in or related to urban farming, including a lake, dam, pond, stream, or irrigation ditch, is included in determining the total area of land actively devoted to urban farming.The land described in Subsection (1)(a) shall be included in determining if the land meets the production requirement in Subsection 59-2-1702(1)(b)(i) or the gross sales requirement in Subsection 59-2-1702(1)(b)(ii), as applicable.

(2) Except as provided in this part, land under a residence and land used in connection with residential use may not be included in determining the total area of land actively devoted to urban farming.Land described in Subsection (2)(a) shall be valued, assessed, and taxed in accordance with this chapter other than this part.The exclusion from assessment under this part of land described in Subsection (2)(a) that is part of a parcel does not disqualify any remaining portion of the land that meets the requirements of Section 59-2-1703 from assessment under this part.

Amended by Chapter 144, 2025 General Session

(1) Before a county assessor may assess land under this part, an owner of land eligible for assessment under this part shall submit an application described in Subsection (2) to the county assessor of the county in which the land is located.

(2) An application required by Subsection (1) shall:be on a form:approved by the commission; andprovided to an owner:by the county assessor; andat the request of an owner;provide for the reporting of information related to this part;be submitted by:May 1 of the tax year in which assessment under Subsection (1) is requested if the land was not assessed under this part in the year before the application is submitted; orthe date otherwise required by this part for land that before the application being submitted has been assessed under this part;be signed by all of the owners of the land that under the application would be assessed under this part;be accompanied by the prescribed fees made payable to the county recorder;include a certification by an owner that the facts set forth in the application or signed statement are true;include a statement that the application constitutes consent by the owners of the land to the creation of a lien upon the land as provided in this part; andbe recorded by the county recorder.

(3) An application described in Subsection (2) constitutes consent by the owners of the land to the creation of a lien upon the land as provided in this part.

(4) If the county determines that a timely filed application is incomplete, the county shall:notify the owner of the incomplete application; andallow the owner to complete the application within 30 days from the day on which the county provides notice to the owner.An application that has not been completed within 30 days of the day of the notice described in Subsection (4)(a) is considered denied.

(5) Once the application required by Subsection (1) has been approved, the county assessor may:require, by written request of the county assessor, the owner to submit a new application or a signed statement that verifies that the land qualifies for assessment under this part; orexcept as provided in Subsection (5)(b), require no additional signed statement or application for assessment under this part.A county assessor shall require that: an owner provide notice if land is withdrawn from this part as provided in Section 59-2-1705; anda new owner submit an application in accordance with this section.An owner shall submit an application or signed statement required under Subsection (5)(a) by the date specified in the written request of the county assessor for the application or signed statement.

(6) A certification under Subsection (2)(f) is considered as if made under oath and subject to the same penalties as provided by law for perjury.

(7) An owner applying for participation under this part or a purchaser or lessee that signs a statement under Subsection (8) is considered to have given consent to a field audit and review by:the commission;the county assessor; orthe commission and the county assessor.The consent described in Subsection (7)(a) is a condition to the acceptance of an application or signed statement.

(8) An owner of land eligible for assessment under this part, because a purchaser or lessee actively devotes the land to agricultural use as required by Section 59-2-1703, may qualify the land for assessment under this part by submitting, with the application described in Subsection (2), a signed statement from that purchaser or lessee certifying those facts that would be necessary to meet the requirements of Section 59-2-1703 for assessment under this part.

Amended by Chapter 85, 2025 General Session

59-2-1708 - Change of ownership or legal description.

(2) Notwithstanding Subsection (1), land described in Subsection (1) is subject to the rollback tax as provided in Section 59-2-1705 if the land is withdrawn from this part.

(3) Notwithstanding Subsection (1), land is withdrawn from this part if:there is a change in:the ownership of the land; orthe legal description of the land; andafter a change described in Subsection (3)(a):the land does not meet the requirements of Section 59-2-1703;an owner of the land fails to submit a new application for assessment as provided in Section 59-2-1707 within 120 days after the day on which a change described in Subsection (3)(a) occurs; oran owner of the land submits the application required by this section; andthe county denies the application upon review.

(4) Within 30 days from the day on which a county receives an application required by this section, the county shall:review the application for completion; andapprove or deny the application.

(5) Land under an application required by this section is not withdrawn from this part for the period in which the application is under review by the county.

Amended by Chapter 337, 2025 General Session

59-2-1709 - Separation of land.

Separation of a part of the land that is being valued, assessed, and taxed under this part, either by conveyance or other action of the owner of the land, for a use other than urban farming, subjects the land that is separated to liability for the applicable rollback tax, but does not impair the continuance of urban farming valuation, assessment, and taxation for the remaining land if the remaining land continues to meet the requirements of this part.

Enacted by Chapter 197, 2012 General Session

59-2-1710 - Acquisition of land by governmental entity — Requirements — Rollback tax — One-time in lieu fee payment — Passage of title.

(1) For purposes of this section, “governmental entity” means:the United States;the state;a political subdivision of the state, including a county, city, town, school district, special district, or special service district; oran entity created by the state or the United States, including an agency, board, bureau, commission, committee, department, division, institution, instrumentality, or office.

(2) Except as provided in Subsections (3) and (4), land acquired by a governmental entity is subject to the rollback tax imposed by this part if:before the governmental entity acquires the land, the land is assessed under this part; andafter the governmental entity acquires the land, the land does not meet the requirements of Section 59-2-1703 for assessment under this part.A person dedicating a public right-of-way to a governmental entity shall pay the rollback tax imposed by this part if:a portion of the public right-of-way is located within a subdivision as defined in Section 10-20-102; orin exchange for the dedication, the person dedicating the public right-of-way receives money or other consideration.

(3) Except as provided in Subsection (4), land acquired by a governmental entity is not subject to the rollback tax imposed by this part, but is subject to a one-time in lieu fee payment as provided in Subsection (3)(b), if:the governmental entity acquires the land by eminent domain;the land is under the threat or imminence of eminent domain proceedings; andthe governmental entity provides written notice of the proceedings to the owner; orthe land is donated to the governmental entity.If a governmental entity acquires land under Subsection (3)(a)(iii), the governmental entity shall make a one-time in lieu fee payment:to the county treasurer of the county in which the land is located; andin an amount equal to the amount of rollback tax calculated under Section 59-2-1705.A governmental entity that acquires land under Subsection (3)(a)(i) or (ii) shall make a one-time in lieu fee payment to the county treasurer of the county in which the land is located:if the land remaining after the acquisition by the governmental entity meets the requirements of Section 59-2-1703, in an amount equal to the rollback tax under Section 59-2-1705 on the land acquired by the governmental entity; orif the land remaining after the acquisition by the governmental entity is less than one acre, in an amount equal to the rollback tax under Section 59-2-1705 on the land acquired by the governmental entity and the land remaining after the acquisition by the governmental entity.The county treasurer shall pay 100% of the in lieu fee payment collected under this section to the county, which the county shall deposit and use in accordance with Section 17-41-602.

(4) This Subsection (4) applies only to a governmental entity that is the state or a political subdivision of the state as described in Subsections (1)(b) and (c).Land acquired by a governmental entity described in Subsection (4)(a) is not subject to the rollback tax imposed by this part.Notwithstanding Subsection (4)(b), a governmental entity described in Subsection (4)(a) may not, within five years after the day on which the governmental entity acquires land, sell the land to a private entity unless the governmental entity makes a one-time in lieu fee payment:to the county treasurer of the county in which the land is located;in an amount equal to the rollback tax under Section 59-2-1705 on the land acquired by the governmental entity at the time of acquisition; andbefore selling the land to the private entity.

(5) If a governmental entity acquires land subject to assessment under this part, title to the land may not pass to the governmental entity until any tax, one-time in lieu fee payment, and applicable interest due under this part are paid to the county treasurer.

Amended by Chapter 17, 2025 Special Session 1

59-2-1711 - Tax list and duplicate.

The factual details to be shown on the assessor’s tax list and duplicate with respect to land that is being valued, assessed, and taxed under this part are the same as those set forth by the assessor with respect to other taxable property in the county.

Enacted by Chapter 197, 2012 General Session

59-2-1712 - Rules prescribed by commission.

In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , the commission may make rules and prescribe forms as necessary to administer this part.

Enacted by Chapter 197, 2012 General Session

59-2-1713 - Appeal to the county board of equalization.

Amended by Chapter 297, 2024 General Session

59-2-1714 - County regulation.

(1) A county in this state may adopt an ordinance, authorizing residents of the county to: participate in urban farming; andutilize the provisions of this part.

(2) In adopting the ordinance, a county may limit urban farming to:cultivating food or other marketable crop; orengaging in livestock production, including grazing.If the county ordinance does not limit urban farming, the county authorizes urban farming by either cultivating food or other marketable crop or engaging in livestock production, including grazing.

Amended by Chapter 131, 2023 General Session

Recovery Fee for Rental of Heavy Equipment

59-2-2001 - Definitions.

(1) “Heavy equipment” means tangible personal property that:is owned by a qualified rental business for purposes of renting;is utilized or designed for construction, earthmoving, or industrial operations; andis portable and transferable to the location in which the heavy equipment is used.”Heavy equipment” includes:lift equipment;material handling equipment;cranes;pumps;generators;compressors;portable power equipment;heating, ventilation, and air conditioning equipment;portable worksite offices and containers;tank trailers; andself-propelled equipment.

(2) “Multicounty Appraisal Trust” means the same as that term is defined in Section 59-2-1601.

(3) “Qualified rental business” means a business entity located in this state:that is classified within one of the following NAICS codes of the 2022 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget:NAICS Code 532310, General Rental Centers; orNAICS Code 532412, Construction, Mining, and Forestry Machinery and Equipment Rental and Leasing; andfor which 51% or more of the business entity’s total annual revenue is derived from the rental of heavy equipment.

(4) “Recovery fee” means the fee authorized in Subsection 59-2-2002(1).

(5) “Rental” means the same as the terms “lease” or “rental” are defined in Section 59-12-102.

(6) “Rental charge” means the amount charged to a renter by a qualified rental business for the rental of heavy equipment.”Rental charge” does not include any additional charges separate from the actual cost of the rental transaction, including costs required for delivery, insurance, or a waiver of liability.

(7) “Renter” means the person to which a qualified rental business rents heavy equipment.

Enacted by Chapter 432, 2025 General Session

59-2-2002 - Recovery fee for rental of heavy equipment — Commission study and report.

(1) A qualified rental business may charge to a renter a fee in an amount equal to 1.5% of the rental charge for each item of heavy equipment rented in this state.

(2) A recovery fee under Subsection (1):shall be separately stated on the invoice or receipt for the rental transaction; andis not subject to a sales and use tax under Chapter 12, Sales and Use Tax Act.

(3) A qualified rental business may not charge a recovery fee to a renter that is a governmental entity as defined in Section 59-2-511.

(4) Any amount of recovery fees collected by a qualified rental business during a calendar year shall be used as reimbursement for property taxes paid by the qualified rental business on heavy equipment in the same calendar year.

(5) The commission shall:in coordination with county assessors and the Multicounty Appraisal Trust, conduct a study to determine the need for adjustment to the rate authorized under Subsection (1) for purposes of property tax reimbursement; andon or before September 30, 2027, provide to the Revenue and Taxation Interim Committee an electronic report of the results of the study required under Subsection 59-Ch59_2|(5)(a)], including any recommendations, based on information received by the commission, for legislative changes to the rate authorized under Subsection (1).A county assessor or the Multicounty Appraisal Trust shall, upon request by the commission, provide to the commission any information necessary to complete the study required under Subsection (5)(a)(i).

Enacted by Chapter 432, 2025 General Session

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59-2 - Property Tax Act

59-2 - Property Tax Act

Sections (249)

General Provisions

59-2-102 - Definitions.

59-2-103 - Rate of assessment of property — Residential property.

59-2-103.5 - Procedures to obtain an exemption for residential property — Procedure if property owner or property no longer qualifies to receive a residential exemption.

59-2-104 - Situs of property for tax purposes.

59-2-105 - Situs of public utilities, bridges, ferries, and canals.

59-2-107 - Classes of personal property — Rulemaking authority.

59-2-109 - Burden of proof.

59-2-109.1 - Burden of proof for an appeal involving property eligible for deferral for 2023.

59-2-110 - Designation of person to receive notice.

Assessment of Property

59-2-201 - Assessment by commission — Determination of value of mining property — Determination of value of aircraft — Notification of assessment — Local assessment of property assessed by the unitary method — Commission may consult with county.

59-2-202 - Statement of taxpayer — Extension of time for filing — Assessment without statement — Penalty for failure to file statement or information — Waiver, reduction, or compromise of penalty — Appeals.

59-2-203 - Record of assessment of railroads and other companies — Review by county assessor.

59-2-204 - Record of assessment of public utility and air travel companies — Review by county assessor.

59-2-205 - Record of assessment of mines — Review by county assessor.

59-2-207 - Statements for mines — Penalty for failure to file statement or information — Assessment without statement — Penalty — Waiver, reduction, or compromise of penalty — Extension of time for filing statement — Appeals.

59-2-208 - Duties of commission and county auditors relative to mines.

59-2-209 - Assessment of improvements, machinery, or structures placed on mines.

59-2-210 - Collection and enforcement of tax on mines — Lien — Tax liability of owners of fractional interests — Duties of unit operators — Penalties.

59-2-211 - Security for tax on uranium and vanadium mining properties.

59-2-213 - Duty to furnish assessment roll to counties.

59-2-214 - Commission to furnish forms for taxpayers’ statements.

59-2-215 - Chief executive officer of state agency to furnish lists of sold lands.

59-2-216 - Commission to furnish list of patented lands to county assessors.

59-2-217 - Property escaping assessment — Duties of assessing authority — Property willfully concealed — Penalties.

County Assessment

59-2-301 - Assessment by county assessor.

59-2-301.1 - Assessment of property subject to a conservation easement — Assessment of golf course or hunting club — Assessment of common areas.

59-2-301.2 - Definitions — Assessment of property subject to a minimum parcel size — Other factors affecting fair market value.

59-2-301.3 - Definitions — Assessment of real property subject to a low-income housing covenant.

59-2-301.4 - Definition — Assessment of property after a reduction in value — Other factors affecting fair market value — County legislative body authority to reduce value or issue a refund after a valuation reduction.

59-2-301.5 - Definitions — Assessment of property if threatened or endangered species is present.

59-2-301.6 - Definition — Assessment of property having a diminished productive value.

59-2-301.7 - Definitions — Assessment of property used for radioactive or hazardous waste storage.

59-2-301.8 - Assessment of multi-tenant residential property.

59-2-301.9 - Assessment of pollution control equipment.

59-2-302 - Basis of property taxation for political subdivision.

59-2-303 - General duties of county assessor.

59-2-303.1 - Mandatory cyclical appraisals.

59-2-303.2 - Automatic review of assessed value of review property.

59-2-303.3 - Automatic review for property with 150% or more valuation increase.

59-2-305 - Listing property in taxing entities.

59-2-305.5 - Boundary actions not effective for purposes of assessment until required documents are recorded.

59-2-306 - Statements by taxpayers — Power of assessors respecting statements — Reporting information to other counties.

59-2-306.5 - Valuation of personal property of telecommunications service provider — Reporting information to counties.

59-2-307 - Refusal by taxpayer to file signed statement — Estimation of value — Penalty.

59-2-308 - Assessment in name of representative — Assessment of property of decedents — Assessment of property in litigation — Assessment of personal property valued by Multicounty Appraisal Trust.

59-2-309 - Property escaping assessment — Duties of assessing authority — Property willfully concealed — Penalties.

59-2-310 - Assessment in name of claimant as well as owner.

59-2-311 - Completion and delivery of assessment book — Signed statement required — Contents of signed statement — Adjustment of assessment in assessment book — Delivery of preliminary assessment book to commission.

59-2-313 - Assessor to furnish information to commission.

59-2-313.1 - County assessor duties to provide assessment data — Commission review — Subscription to market data service.

59-2-314 - Penalty for failure to complete assessment book.

59-2-315 - Crime insurance — Liability for willful failure or neglect of duty — Judgment.

59-2-320 - Total property valuation.

59-2-321 - Extension of taxes on assessment book.

59-2-322 - Transmittal of statement to commission.

59-2-323 - Changes ordered by commission.

59-2-324 - Entering corrected sum of taxes in assessment book.

59-2-325 - Statement transmitted to commission.

59-2-326 - Assessment roll delivered to county treasurer.

59-2-327 - Assessment roll — Taxes charged to county treasurer.

59-2-328 - Duty of auditor upon termination of treasurer’s term of office.

59-2-329 - Verification of auditor’s statements.

59-2-331 - Corrective action by commission.

Assessment of Transitory Personal Property and Interstate Carriers

59-2-401 - Assessment of transitory personal property.

59-2-402 - Proportional assessment of transitory personal property brought from outside state — Exemptions — Reporting requirements — Penalty for failure to file report — Claims for rebates and adjustments.

59-2-403 - Assessment of interstate state-assessed commercial vehicles — Apportionment.

59-2-405 - Uniform fee on tangible personal property required to be registered with the state — Distribution of revenues — Appeals.

59-2-405.1 - Uniform fee on certain vehicles with a gross vehicle weight rating of 14,000 pounds or less — Distribution of revenues — Appeals.

59-2-405.2 - Definitions — Uniform statewide fee on certain tangible personal property — Distribution of revenues — Rulemaking authority — Determining the length of a vessel.

59-2-405.3 - Uniform statewide fee on motor homes — Distribution of revenues.

59-2-406 - Collection of uniform fees and other motor vehicle fees.