Panel approves requiring quorum at truth-in-taxation hearings after citizen testimony about empty-room meetings

Senator Baldry introduced SB 95 to require that truth-in-taxation hearings comply with the Open and Public Meetings Act definition of a meeting, meaning a quorum of the governing board must be present during such hearings.

The sponsor said the bill is intended to ensure taxpayers have a meaningful opportunity to be heard before elected or governing boards vote on property tax rate increases. "We have this truth in taxation... The whole purpose of this is to be heard and to hear the public and have their input," the senator said.

Utah County Commissioner Amelia Powers Gardner testified in support, calling it a transparency measure: "I can't even fathom having a truth in taxation hearing without having a quorum of your voting members there. The purpose is transparency," she said.

John Gadd, a resident who described attending a Central Utah Water Conservancy District truth-in-taxation hearing in August 2024, recounted that only two of 17 trustees were present at the public hearing; the following day the full board met and unanimously approved the tax increase. He asked the committee to close the loophole that allowed a hearing with no quorum.

Representatives and stakeholders discussed the practical effect of the change; members asked whether remote attendance or brief absences would invalidate a hearing and noted the bill applies the meeting definition already found in statute. Carson Eilers of the Utah League of Cities and Towns said members support the change as codifying common practice and avoiding future confusion.

The committee voted unanimously to recommend SB 95 favorably.

Ending

The committee sent SB 95 forward with a favorable recommendation; supporters said it will prevent taxpayers from facing hearings where the governing board is not present to hear testimony prior to voting on tax increases.