Tax commission warns it may refuse to certify many property‑tax hikes amid confusion over new notice rules

SALT LAKE CITY — The Utah State Tax Commission told the Revenue and Taxation Interim Committee on Sept. 16 that it is finding widespread uncertainty and inconsistent implementation of recent changes to the state’s truth‑in‑taxation (TNT) notice and hearing rules and that it may decline to certify some taxing‑entity rates this year.

Diana Herring, executive director of the tax commission, and Jennifer Hansen, senior director for property and miscellaneous tax, said changes enacted in recent sessions (notably 2024’s Senate Bill 29 and subsequent clarifying language) give the commission explicit authority to decline certification when requirements of Utah Code 59‑2‑919, subsection 8, are not followed. The commission’s review of notices, agendas, consolidated advertisements and hearing procedures has identified many cases where local practice and staff interpretation differ from what the commission views as the statute’s strict reading.

‘‘We have run into some issues,’’ Herring said, explaining that earlier statutory language left the commission with advisory power but that the new authority allows it to deny certification if the strict steps are not followed.

Why it matters: If the commission determines a taxing entity failed to meet the statutory checks, it may not certify that entity’s tax rate. That could halt collections or force entities to repeat the process,…