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House approves change to property-tax ‘circuit breaker’ to aid late applicants
Summary
The Utah House passed HB201 to limit homeowner-credit rebates to no more than assessed property tax and to allow applicants who miss the Dec. 31 deadline to qualify within 90 days after review, a change sponsors say corrects Salt Lake County administration problems.
The Utah House on Jan. 20 approved a measure clarifying who may receive the homeownercredit, commonly known as the property-tax "circuit breaker," and how late applicants may qualify.
Representative Wayne Harper, sponsor of House Bill 201, told the chamber the change makes two principal adjustments: it bars a homeowner's credit that exceeds the property's tax assessment and allows the Public Service Commission (and local officials) to approve applications up to 90 days after the existing Dec. 31 cutoff if exceptional circumstances apply. "This is a good bill for those people who qualify for the circuit breaker," Harper said, urging colleagues that the bill resolves administrative problems raised by county treasurers.
Members asked detailed questions about eligibility and the scope of relief. Harper said the bill is aimed at households' primary residences, not businesses, and that the change was requested by the Salt Lake County Treasurer and the State Treasurer's Association. In response to a question whether the program could result in a rebate larger than the assessed tax, Harper said: "...there's not a rebate of more than that $400 which is the assessed value," explaining the bill would prevent that outcome and would instead cap credits at assessed liability.
The sponsor also explained that the bill permits the relevant commission to review unique cases and "establish and say you could go out 90 days past" the December deadline, so someone who missed the date could enter into a repayment agreement or bring taxes current and still qualify in that year. Committee and floor discussion repeatedly stressed that this provision applies to a homeowner's primary property and not to separate business properties or rentals.
Representative James (Wayne) Harper said the measure had support from local treasurers and professional associations; the House voted 70yes to 0 no to pass HB201 and forward it to the Senate for consideration.
The outcome and next steps: HB201 passed the House and will be transmitted to the Senate for its consideration; sponsors and supporters said the change is intended to address local administration problems and to help low-income qualifying homeowners access property-tax relief they might otherwise lose because of deadlines or minor delinquencies.
