The House Revenue and Taxation Committee on a voice vote recommended a favorable report for Senate Bill 202, second substitute, which packages remaining recommendations from a recent legislative performance audit of Utah’s property tax system.

Sponsor Senator Wilson told the panel the bill is the product of “a collaborative effort” with counties and the Tax Commission and said the second substitute adds a requirement that counties “complete a review of these particular applications for greenbelt and urban farming when land changes ownership within 30 days of submission.”

The bill responds to an audit that found gaps in enforcement and inconsistent information provided to property owners. As explained by Senator Wilson, the measure requires standardized valuation notices, an electronic filing method for appeals and expanded reporting: counties would report appeals data to the Tax Commission, which must then report to the Legislature. The bill would also require training for hearing officers, county auditors and legislative body members who participate in valuation work, and would authorize the Tax Commission to develop continuing education.

Senator Wilson described a graduated set of corrective actions the Tax Commission may take if county officers materially fail to perform duties; “before taking the corrective action of recommending removal of a county officer or filing a petition for a court order, the commission must first publish notice of the commission’s intent to take corrective action,” he said.

The measure expands responsibilities for the multi-county appraisal trust (MCAT), funded by the multi-county assessing and collecting levy, to develop a statewide portal for appeals and valuation data. Brandy Grace of the Utah Association of Counties told the committee the association is prepared to serve as the MCAT trustee and to help implement the portal.

Two members of the public called in and testified in favor. William Kwop (online) told the committee the changes would “establish a higher potential for equity across taxation within counties and across the state” after recounting a Wasatch County reappraisal experience.

Action: committee members adopted the second substitute and then voted to favorably recommend Senate Bill 202, second substitute, to the next stage. The committee recorded the voice votes as passing the motions.

Because it compiles audit recommendations, the bill was described repeatedly as a transparency and enforcement package rather than a tax-rate change. Senator Wilson said budget language will be needed to fund the training components.

The measure now moves forward with the committee’s favorable recommendation.