UtahS.B. 2022025 General SessionSenateWALLET

Property Tax Revisions

Sponsored By: Chris H. Wilson (Republican)

Signed by Governor

CountiesProperty TaxState Tax CommissionProperty Tax CollectionRevenue and TaxationAssessment and EqualizationCounty OfficersLocal Taxation and Fees

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Bill Overview

Analyzed Economic Effects

10 provisions identified: 6 benefits, 2 costs, 2 mixed.

Land tax breaks continue during review

Beginning May 7, 2025, enrolled land can keep its special tax assessment after an ownership or legal-description change. The land must still qualify, and the owner must submit a new application within 120 days. The county must check completeness and approve or deny the application within 30 days after receiving it. Land stays enrolled during review, but ineligibility, a late application, or denial triggers withdrawal and can lead to rollback taxes.

Clearer property notices and online details

Beginning May 7, 2025, county tax bills must explain payment options and collection procedures for taxes and notice charges. They may give a payment website or street address. Beginning January 1, 2026, annual valuation notices replace payment details with appeal instructions, including online filing and state-assessment hearing directions. They must also direct owners to property details on a county website or statewide portal. The Multicounty Appraisal Trust must fund that portal, showing ownership, parcel details, land and building features, and market and taxable values; qualifying county sites may be linked.

Property owners get online appeal filing

Beginning January 1, 2026, counties must provide online filing for real-property valuation and equalization appeals. The Multicounty Appraisal Trust must fund a statewide filing portal and help counties track and report appeals. It may link to county portals with equivalent functions. Counties must hold annual assessment-review hearings; phone filing remains optional and requires a county resolution. Taxpayers must receive written appeal decisions showing any tax adjustment, which serve as corrected tax notices.

Tax hearings gain online participation options

Beginning May 7, 2025, online and Class A public notices replace newspaper requirements for covered tax-increase ads and consolidated hearing lists. Tax-increase ads must run for at least 14 days before hearings and include attendance details and a virtual meeting link. Covered hearings must allow in-person and remote participation. Taxing entities may petition for separate, state-approved direct notices without showing hardship; the weekly-newspaper alternative is removed. Beginning May 7, 2025, listed taxing entities split list-compilation costs, excluding publication costs.

Property appeal officials need approved training

Beginning January 1, 2026, the commission must provide training and continuing education for property tax hearing officers. Training covers property valuation and administrative law, and officers need a completion designation before serving. The commission may approve county or private programs. County legislative body members and auditors also need training in those subjects and board duties before participating in equalization proceedings. The commission may require training for other county valuation officers not already covered.

State strengthens county property assessment oversight

Beginning May 7, 2025, the Utah State Tax Commission supervises county assessors, equalization boards, and other assessment and collection officers. It must take corrective action when a county officer materially fails to perform a property-assessment duty. Responses include written notices, assessment adjustments, removal recommendations, court petitions, and reports of suspected misconduct. Beginning January 1, 2026, assessors must send preliminary assessment books to the commission by May 15 each year. The commission must review them annually and track county assessments.

Counties keep funds despite assessor lapses

Beginning May 7, 2025, counties no longer lose statewide assessment-and-collection revenue after two consecutive years of assessor noncompliance. That forfeited money previously went to the Multicounty Appraisal Trust. Assessors still must earn their training completion designation within 12 months after starting a term. The commission no longer has to take corrective action specifically for missing that training deadline.

Property assessment levy rate rounds upward

For calendar years beginning January 1, 2025, or later, the multicounty assessment-and-collection levy uses an upward rounding rule. Its certified revenue levy rate is rounded up to six decimal places. The law does not state the resulting change in any property's tax bill.

Counties pay full state appraisal costs

Beginning May 7, 2025, counties pay the full cost of state appraisal or technical services received by agreement. This replaces the former 50% county share. The commission must also assist officers it finds have materially failed to perform assessment duties for at least one year. Counties must pay the full cost of that assistance. These are county expenses, not direct charges to individual residents.

Counties pay for missed assessment adjustments

Beginning May 7, 2025, the state must carry out ordered assessment adjustments when a county fails to implement them. The county must pay the reasonable implementation costs. These adjustments align assessment levels with market values and can raise or lower assessed values. This specific enforcement provision no longer provides broader corrective-action powers for assessment deviations or county noncompliance.

Sponsors & Cosponsors

Sponsor

Chris H. Wilson
Republican • Senate

Cosponsors

Steve Eliason
Republican • House

Roll Call Votes

All Roll Calls

Yes: 170 • No: 1

Senate vote • 3/5/2025

Senate/ concurs with House amendment

Yes: 26 • No: 0

House vote • 3/4/2025

House/ passed 3rd reading

Yes: 70 • No: 1

House vote • 2/25/2025

House Comm - Substitute Recommendation

Yes: 9 • No: 0

House vote • 2/25/2025

House Comm - Favorable Recommendation

Yes: 9 • No: 0

Senate vote • 2/19/2025

Senate/ passed 3rd reading

Yes: 23 • No: 0

Senate vote • 2/18/2025

Senate/ passed 2nd reading

Yes: 24 • No: 0

Senate vote • 2/12/2025

Senate Comm - Substitute Recommendation

Yes: 5 • No: 0