2020 Bills

HB 164: Improved Property Tax Notice

This bill passed the house with a vote of 69-0, and passed the senate with a vote of 26-0.

Libertas Institute supports this bill

Staff review of this legislation finds that it is aligned with our principles and merits support.

When dealing with any tax, transparency for taxpayers is paramount. Property tax is likely the most complex state/local tax that the average Utahn deals with. This makes having clear and comprehensive property tax notices important.

Several years ago the Utah Legislature implemented a property tax rate freeze on the state’s basic property tax levy. This keeps that rate from automatically decreasing each year as property values increase. Unfortunately, that change is not indicated on a taxpayer’s property tax notice each year.

Representative Jefferson Moss is sponsoring House Bill 164 to correct that. This bill would not only require the disclosure of that information and future changes that state law might make to property taxes, but also provide further helpful information about deadlines to appeal property valuations and further breakdowns of the some of the different levy’s included in a taxpayers property tax rate.

These changes should help taxpayers understand their property taxes better and inform them on deadlines to take action.