All Roll Calls
Yes: 136 • No: 0
UtahS.B. 132025 General SessionSenate
Property Tax Reimbursement Amendments
Sponsored By: Lincoln Fillmore (Republican)
Signed by Governor
CountiesPolitical Subdivisions (Local Issues)Property TaxState Tax CommissionProperty Tax CollectionRevenue and TaxationCounty Officers
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Heavy-equipment rental fees repay business taxes
Beginning January 1, 2026, qualifying Utah rental businesses can charge a 1.5% recovery fee on each heavy-equipment item's rental charge. Businesses must fall under industry code 532310 (general rental centers) or 532412 (construction, mining, and forestry equipment rental). At least 51% of their annual revenue must come from heavy-equipment rentals. Covered equipment must be business-owned, portable, transferable to its worksite, and used or designed for construction, earthmoving, or industrial work. The fee excludes delivery, insurance, liability waivers, and other charges outside the rental charge. It must appear separately on the invoice, carries no Utah sales and use tax, and cannot apply to government renters. Businesses must use fees collected each calendar year to reimburse heavy-equipment property taxes they paid that same year. The Commission must study whether the rate needs adjustment with county assessors and the Multicounty Appraisal Trust. Those partners must supply needed information, and the Commission must issue an electronic report with findings and any recommended rate changes by September 30, 2027.
Sponsors & Cosponsors
Sponsor
Lincoln Fillmore
Republican • Senate
Cosponsors
Joseph Elison
Republican • House
Roll Call Votes
Senate vote • 2/4/2025
Senate/ concurs with House amendment
Yes: 29 • No: 0
House vote • 1/31/2025
House/ passed 3rd reading
Yes: 71 • No: 0
House vote • 1/27/2025
House Comm - Favorable Recommendation
Yes: 10 • No: 0
Senate vote • 1/21/2025
Senate/ passed 2nd & 3rd readings/ suspension
Yes: 26 • No: 0
Actions Timeline
Governor Signed
3/26/2025Senate/ to Governor
3/12/2025SenateSenate/ received enrolled bill from Printing
3/12/2025SenateSenate/ enrolled bill to Printing
3/6/2025SenateEnrolled Bill Returned to House or Senate
3/6/2025Draft of Enrolled Bill Prepared
2/5/2025Bill Received from Senate for Enrolling
2/5/2025Senate/ signed by President/ sent for enrolling
2/5/2025SenateSenate/ received from House
2/5/2025SenateHouse/ to Senate
2/4/2025HouseHouse/ signed by Speaker/ returned to Senate
2/4/2025HouseHouse/ received from Senate
2/4/2025HouseSenate/ to House
2/4/2025SenateSenate/ concurs with House amendment
2/4/2025SenateSenate/ placed on Concurrence Calendar
2/3/2025SenateSenate/ received from House
2/3/2025SenateHouse/ to Senate
1/31/2025HouseHouse/ passed 3rd reading
1/31/2025HouseHouse/ 3rd reading
1/31/2025HouseHouse/ 2nd reading
1/28/2025HouseHouse/ committee report favorable
1/28/2025HouseHouse Comm - Favorable Recommendation
1/27/2025HouseHouse/ to standing committee
1/23/2025HouseHouse/ 1st reading (Introduced)
1/22/2025HouseHouse/ received from Senate
1/22/2025House
Bill Text
Enrolled
3/6/2025
Amended 1/31/2025 12:01:655
1/31/2025
Introduced
12/13/2024