HB 46 — Taxpayer Information Sharing Amendments

46 Enrolled Copy (v) other relevant details regarding the information.

and - 6 - HB0046 compared with HB0046S02 (B) an online form for the individual to opt out of the disclosure of personal identifying information as described in Subsection (1)(b)(v).

(e)(e)(i) (i) The division may not disclose the personal identifying information under Subsection (1)(b)(v) if an individual opts out of the disclosure as described in Subsection (8)(a)(iii)(B) or (8)(c)(i).

(ii)(ii)(A) (A) Except as provided in Subsection (8)(e)(ii)(B), if an individual makes a request as described in Subsection (8)(c)(ii), the University of Utah shall, within 90 days of receiving the request, remove and destroy the individual's personal identifying information received under Subsection (1)(b)(v) from a database controlled by the University of Utah.

(f)- The6 University- ofEnrolled UtahCopy shallH.B. conduct a biennial internal information security audit of the information systems that store the data received [pursuant to] in accordance with Subsection (1)(b)(v), and, beginning in the year 2023, provide a biennial report of the findings of the internal audit to the Transportation Interim Committee.

{(9)}46 {(a)(f) The divisionUniversity shall,of forUtah eachshall personconduct to whom a driverbiennial licenseinternal hasinformation beensecurity issued,audit provideof to a county assessor the name,information datesystems ofthat birth,store and address listed on the driverdata license.}received {(b)[pursuant Ato] countyin assessoraccordance maywith useSubsection the(1)(b)(v), informationand, describedbeginning in Subsectionthe (9)(a)year only2023, forprovide purposes of verifying a propertybiennial owner'sreport eligibilityof tothe receivefindings aof residentialthe exemptioninternal authorizedaudit underto Section 59-2-103.} {[(9){]} {(10)} } In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the divisionTransportation mayInterim makeCommittee. rules to designate:

(9) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the division may make rules to designate:

- 7 - HB0046 compared with HB0046S02 (e) the form of written request to the division required under this chapter which may include electronic format;

{[(10){]}(10)(a) {(11)} } (a) It is a class B misdemeanor for a person to knowingly or intentionally access, use, disclose, or disseminate a record created or maintained by the division or any information contained in a record created or maintained by the division for a purpose prohibited or not permitted by statute, rule, regulation, or policy of a governmental entity.

59-2-103.5.59-2-103.5 .

(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- residential7 property- if:H.B.

46 Enrolled Copy the residential property if:

(2)(2)(a) (a) The application described in Subsection (1):

- 8 - HB0046 compared with HB0046S02 (b) 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).

(3)(3)(a) (a) 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:

and (C) that 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- residence8 or- householdEnrolled furnishings,Copy furniture,H.B. and equipment of the owner's tenant.

46 primary residence or household furnishings, furniture, and equipment of the owner's tenant.

-(5)(a) 9 - HB0046 compared with HB0046S02 (5) (a) 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:

(b)(b)(i)(A) (i) (A) In addition to the declaration, a county assessor may request from an owner a current lease agreement signed by the tenant.

(6)(6)(a) (a) 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- under9 Section- 59-2-103H.B. for the property owner's primary residence that is filed after the later of:

46 Enrolled Copy authorized under Section 59-2-103 for the property owner's primary residence that is filed after the later of:

(b)(b)(i) (i) 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 - 10 - HB0046 compared with HB0046S02 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).

and (c) qualifies to receive a residential exemption authorized under Section 59-2-103 for the residence- that10 is- theEnrolled propertyCopy owner'sH.B. current primary residence.

46 residence that is the property owner's current primary residence.

(10)(10)(a) (a) 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.

- 11 - HB0046 compared with HB0046S02 (b) 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.

(11)(11)(a) (a) After an ownership interest in residential property changes, the county assessor shall:

(c) A county assessor is not required to provide a notice to an owner of residential property- under11 Subsection- (11)(a)H.B. if:

46 Enrolled Copy property under Subsection (11)(a) if:

- 12 - HB0046 compared with HB0046S02 (d) 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).

Yes- No12 If- aEnrolled propertyCopy ownerH.B. or a property owner's spouse claims a residential exemption under Utah Code Ann.

§59-2-10346 forYes propertyNo inIf thisa state that is the primary residence of the property owner or -a 13 - HB0046 compared with HB0046S02 the property owner's spouse,spouse thatclaims claim of a residential exemption shallunder be considered in determining whether the property owner and the property owner's spouse have domicile in Utah forCode incomeAnn. tax purposes.

§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.

(g)(g)(i) (i) 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:

(h)(h)(i) (i) 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:

(A) the property owner failed to file a written declaration as required by Subsection- (11)(d);13 - H.B.

and46 -Enrolled 14Copy - HB0046 compared with HB0046S02 (B) the 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)(11)(d); within 30 days after the day on which the county assessor mails the notice under this Subsection (11)(h)(i).

and (B) the 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).

(iv) A property owner that is disqualified to receive the residential exemption under Subsection (11)(h)(11)(h)(ii) (ii) may file an application described in Subsection (1) to determine whether the owner is eligible to receive the residential exemption.

(12) {Subject to Subsection 53-3-109(9)(b), a } A county assessor may only use driver license information {provided } disclosed by the Driver License Division {under Subsection 53-3-109(9) (a) } in accordance with Subsections 53-3-109(3)(a)(iv) and (e) only for purposes of verifying a property owner's eligibility to receive a residential exemption.

Effective date.

This bill takes effect on {May 6, } July 1, 2026.

1-21-26 12:17 PM - 1514 -