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House approves amendment reclassifying billboards for tax assessment
Summary
The House adopted an amendment to Senate Bill 177 to treat outdoor advertising structures (billboards) as real property for tax purposes and to set a valuation standard; the bill passed unanimously in the House and will be sent to the Senate.
The Utah House approved Senate Bill 177, which clarifies how outdoor advertising structures should be treated for property-tax assessment. Representative Becker moved an amendment reclassifying billboards from personal property to real property and adding a standard for valuation; the House approved the bill by voice and later recorded a final vote of 69–0.
Becker argued billboards are fixtures that are "physically or constructively annexed to realty" and that assessing companies on a personal-property basis while valuing the same structures at much higher condemnation or acquisition values is unfair to taxpayers. "Billboard companies should not be able to have it both ways," Becker said.
Sponsor Representative Curtis opposed parts of the amendment, urging caution and citing that tax assessment law traditionally uses fair-market value rather than condemnation value. Curtis warned that changing the statutory approach could have unintended consequences and noted long-standing assessor practice treating certain elements as personal property.
After debate the House adopted the measure and the Speaker will sign the bill for transmittal to the Senate president. The clerk announced the bill will be signed by the Speaker and returned to the Senate for the president's signature.
