HB 20: Property Tax Code Recodification - Utah

Substitute #2 → Enrolled · 8 edits · Mar 25, 2025

MODERATE

This bill recodifies Utah's property tax relief laws, moving sections from the old Title 59 structure to a new Title 59-2a structure. It updates the age requirement for senior tax credits from 65 to 66 or 67 depending on birth year, adjusts the renter's credit income thresholds and percentages for 2024, and extends appeal deadlines for 2023 valuation disputes. The bill also clarifies private record definitions to include taxpayer financial data and adds the State Tax Commission to the list of programs with nonlapsing appropriations.

Scope change

The bill reorganizes the statutory code by creating a new 'Tax Relief Through Property Tax' chapter (Title 59-2a) to consolidate and clarify existing relief provisions, while maintaining the same substantive relief programs.

ELIGIBILITY

Updated the age requirement for 'claimants' eligible for senior tax credits to 66 or 67 years old, depending on the individual's birth year, replacing the previous 65-year threshold.

Adjusted renter's credit income brackets and credit percentages for the 2024 tax year, raising income limits and slightly increasing the percentage of rent eligible for the credit.

TIMELINE

Extended the deadline for filing appeals regarding 2023 property valuations to June 30, 2025, providing taxpayers more time to contest assessments.

DEFINITION

Reorganized the code structure, renumbering sections from Title 59 to Title 59-2a to create a clearer 'General Provisions' part for tax relief procedures.

Added specific definitions for 'Active duty claimant' and 'Qualifying active duty military service' to clarify exemptions for military personnel.

Expanded the definition of 'private records' to explicitly include taxpayer financial information submitted to establish eligibility for exemptions, deferrals, or abatements.

FISCAL

Added the State Tax Commission to the list of programs with nonlapsing appropriations, ensuring funds for reimbursing counties on deferrals do not expire at the end of the fiscal year.

REQUIREMENT

Clarified application requirements for various deferrals and abatements, including specific documentation needs for indigent individuals and elderly property owners.

Introduced → Substitute #1 · 5 edits

MODERATE

This bill recodifies Utah's property tax relief laws, moving them from scattered sections in Title 59 to a new, organized structure in Title 59 Chapter 2a. The primary change is the addition of a new section (59-2-1330) that mandates the state and taxing entities must refund money to taxpayers who successfully appeal their property tax assessments, ensuring they get their overpaid taxes back. The bill also updates specific dollar thresholds for credits and deferrals to reflect recent legislative changes and clarifies definitions for various relief programs.

Scope change

The bill expands the scope of the code by adding a new section (59-2-1330) regarding refunds for overpaid taxes due to successful appeals, while reorganizing existing relief programs into a new chapter (Chapter 2a) for better clarity and consistency.

ENFORCEMENT

Added Section 59-2-1330, which requires the state and taxing entities to refund property taxes, penalties, and interest to taxpayers who win an appeal against their assessment.

TIMELINE

Updated the effective date for the bill from January 1, 2026, to January 1, 2025, in the new version.

TECHNICAL

Reorganized the entire Property Tax Relief code from Title 59 Chapter 2 into a new Title 59 Chapter 2a to consolidate and clarify procedures.

DEFINITION

Updated the 'Adjusted taxable value limit' for veterans to $479,504 for the 2023 tax year and adjusted income brackets for renter's and homeowner's credits.

REQUIREMENT

Clarified that records submitted by taxpayers to prove eligibility for exemptions and deferrals are considered private records under state privacy laws.

Substitute #1 → Substitute #2 · 5 edits

MODERATE

This bill recodifies Utah's property tax relief laws by reorganizing existing sections into a new Chapter 2a structure while making technical updates to related privacy and appropriation statutes. The changes primarily involve renumbering and restructuring existing tax relief provisions rather than creating new policies, though some sections received minor text clarifications and formatting updates.

Scope change

The bill maintains the same scope of property tax relief provisions but reorganizes them into a new chapter structure (Chapter 2a) for better clarity and accessibility. No substantive changes to the types of relief available or the populations eligible for relief.

TECHNICAL

Recodified existing property tax relief provisions from Chapter 2 into a new Chapter 2a structure, renumbering sections from 59-2-1201 through 59-2-1906 to 59-2a-101 through 59-2a-903.

Added new sections 59-2a-111, 59-2a-702, 59-2a-802, 59-2a-902, and 59-2a-903 as enacted provisions that were previously missing from the renumbered structure.

Updated privacy statute 63G-2-302 to include records related to property tax relief applications as private records, protecting taxpayer information.

Added the State Tax Commission's reimbursement program for property tax deferrals to the list of nonlapsing appropriations in 63J-1-602.2.

Removed repealed sections and updated the effective date to January 1, 2026 for the new chapter structure.

Property Tax Code Recodification

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