Bill > SB0016

This bill modifies property tax notice requirements and tax deferral rules in Utah, with several key provisions. For property tax notices, counties must now include additional information on the annual property tax notice, such as specific levy details, tax impact, property review date, and instructions for obtaining property valuation information. The bill also requires that notices sent to residential properties include a specific statement about potential tax payment deferral options for homeowners who are 65 or older, disabled, or experiencing extreme hardship, along with contact information for obtaining more details about these deferral programs. Additionally, the bill allows county auditors to send notices electronically if a taxpayer opts in, with provisions ensuring that if electronic receipt cannot be verified, a paper notice will still be mailed. For tax deferral rules, the bill clarifies that counties may grant deferrals to indigent individuals, with deferred taxes accumulating as a lien against the property. The bill will take effect on May 7, 2025, with retrospective application to January 1, 2025, and includes a coordination provision with another potential property tax bill to ensure consistent legislative implementation.

Budget and Finance

https://le.utah.gov/~2025/bills/static/SB0016.html