SB 236 — Property Tax Exemption Process Amendments

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Property Tax Exemption Process Amendments GENERAL SESSION STATE OF UTAH Chief Sponsor:

David Shallenberger 3 LONG TITLE General Description:

▸● {establishes filing deadlines for } a property owner to file an application {to } with the county board of equalization for a property tax exemption;and ● the county board of equalization to render a written decision on an application for a property tax exemption;

▸and authorizes● {a } the county board of equalization to requestrender additionala informationwritten fromdecision on an applicantapplication for a property tax exemption,exemption; in addition to or in lieu of holding a hearing on the application;

▸ {establishesauthorizes deadlinesthe for a county board of equalization to renderrequest aadditional writteninformation decisionfrom on a B property tax exemption application;} 2 ▸ 3 SB0236 compared with SB0236S01 {authorizes an applicant for a property tax exemptionexemption, toin appealaddition to the State Tax Commission on the basis of dissatisfaction with the decision of the county board of equalization or thein countylieu board of equalization'sholding failure to timely render a writtenhearing decision on the application;}application; ▸ provides for {a } the county board of equalization to revoke a property tax exemption if property no longer qualifies for an exemption;

▸ requiresprovides {afor } the county board of equalization to includerevoke notice of a property owner'stax appealexemption rightsif inproperty {certainno writtenlonger decisions}qualifies afor writtenan decision regarding a property tax exemption;

▸ requires the county board of equalization to include notice of a property owner's appeal rights in a written decision regarding a property tax exemption;

59-2-1102S.B. , as last amended by Laws of Utah 2024, Chapter 254 Be it enacted by the Legislature of the state of Utah:

236 Enrolled Copy 59-2-1102, as last amended by Laws of Utah 2024, Chapter 254 Be it enacted by the Legislature of the state of Utah:

59-2-1102.59-2-1102 .

[(1)[(1)(a) (a) 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.] [(b) The decision of the county board of equalization described in Subsection (1)(a) shall:] [(i) be in writing;

and] [(B) the statutory basis for its decision.] [(c) 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 - SB0236 compared with SB0236S01 (1) As used in this section, "exclusive use exemption" means the same as that term is defined in Section 59-2-1101.

(3)(3)(a) (a) The county board of equalization may require a person making an application for exemption to provide additional information regarding the application, appear before the county board of equalization [and] in a hearing to be examined under oath, or both.

[(4)]- (c)2 [For- the]Enrolled IfCopy theS.B. county board of equalization requests a 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)]236 (4)[(4)] (a)(c) Except[For asthe] providedIf in Subsection [(10)(b)] (7)(b), if a person files an application in accordance with this section for an exemption under this part, the county board of equalization shallrequests [hold hearings and ]render to the applicant a writtenhearing decision [to determine any exemption on orthe beforeapplication, May 1 in each year] on the applicationcounty onboard or before {May 1 of }equalization themay datesubpoena onany whichwitnesses, theand countyhear assessor is required to complete and delivertake theany assessmentevidence book, as specified in Sectionrelation 59-2-311,to for the yearpending inapplication. which the application is filed.

[(5)] (4)(a) Except as provided in Subsection [(10)(b)] (7)(b), if a person files an application in accordance with this section for an exemption under this part, the county board of equalization shall [hold hearings and ]render to the applicant a written decision [to determine any exemption on or before May 1 in each year] on the application on or before the date on which the county assessor is required to complete and deliver the assessment book, as specified in Section 59-2-311, for the year in which the application is filed.

[(6)] (b){(c)}(c) [Any person that made an exemption application and is dissatisfied with the decision of the county board of equalization regarding any exemption] An applicant for an exemption {under - 3 - SB0236 compared with SB0236S01 this part} may appeal to the commission [under] in accordance with Section 59-2-1006 if the applicant is dissatisfied with the county board of equalization's written decision on the application under this Subsection (4){[.{]}(4). if:} {(i) the applicant is dissatisfied with the county board of equalization's decision on the application;

or} {(ii) the county board of equalization fails to render to the applicant a written decision on the application on or before May 1 of the year in which the application is filed.} [(7)] (5)(5)(a) (a) 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:

(b) 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 59-2-1101(3)(a)(ii) or (iii) unless the property is property described in Subsection 59-2-1101(1)(j)59-2-1101(1)(j)(ii). (ii).

[(8)] [(a)- Except3 as- providedS.B. in Subsection (8)(b), for property described in Subsection 59-2-1101(3)(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.] [(b)] (c) A county board of equalization may not require an owner of property described in Subsection 59-2-1101(3)(a)(iv) or (v) to file an application [under Subsection (8)(a)] in accordance with this section to claim an exemption for that property if:

236 Enrolled Copy [(a) Except as provided in Subsection (8)(b), for property described in Subsection 59-2-1101(3)(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.] [(b)] (c) A county board of equalization may not require an owner of property described in Subsection 59-2-1101(3)(a)(iv) or (v) to file an application [under Subsection (8)(a)] in accordance with this section to claim an exemption for that property if:

- 4 - SB0236 compared with SB0236S01 (ii) the county board of equalization determines that the owner may claim an exemption for that property;

[(c)] (6)(6)[(i)] [(i)] (a) For the time period that an owner is granted an exemption in accordance with this section for property described in Subsection 59-2-1101(3)(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.

[(ii)] (b)(b)(i) (i) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules providing:

(B) the contents of the form for the annual statement required by Subsection [(8)(c)(i)][ (8)(c)(i)] (6)(a);

and (C) procedures and requirements for making the annual statement required by Subsection [(8)(c)[(8)(c)(i)] (i)] (6)(a).

[(d)] (c) [On or before April 1, a] If an owner of exempt property described in Subsection 59-2-1101(3)59-2-1101(3)(a)(iv) (a)(iv) or (v) fails to timely file the annual statement required by Subsection (6)(a), the 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.] :

[(e)]- (d)4 An- ownerEnrolled ofCopy exemptS.B. property described in Subsection 59-2-1101(3)(a)(iv) or (v) may file the annual statement [described in Subsection (8)(c)] required by Subsection (6)(a) after March 1 if the property owner:

236 [(e)] (d) An owner of exempt property described in Subsection 59-2-1101(3)(a)(iv) or (v) may file the annual statement [described in Subsection (8)(c)] required by Subsection (6)(a) after March 1 if the property owner:

and - 5 - SB0236 compared with SB0236S01 (ii) includes 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:

[(9)] (7)(7)[(a) [(a) For purposes of this Subsection (9), "exclusive use exemption" means the same as that term is defined in Section 59-2-1101.] [(b)] (a) For purposes of Subsection [(1)(a)] (2), 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:

(c){(d)}(d) An applicant for an exclusive use exemption {under this Subsection (7) } may appeal to the commission in accordance- with5 Section- 59-2-1006S.B. if{:} the applicant is dissatisfied with the county board of equalization's written decision on the application under this Subsection (7).