House approves property‑tax appraisal overhaul after contentious floor debate over costs for small counties

The Utah House passed the second substitute to House Bill 54 on a 66–7 vote, approving a package of property‑tax assessment and transparency changes sponsors said will reduce sudden valuation spikes and give taxpayers clearer information.

Representative Harper, sponsor of the measure, said the bill requires counties of the first, second and third class to adopt computer‑aided mass appraisal systems, maintain records of the last physical appraisal date for each property and prepare five‑year compliance plans. Harper said the changes aim to provide stability and clarity to taxpayers and allow the Tax Commission to assist counties that fail to comply.

Floor debate centered on an amendment to exclude "third class" counties from the mandate. Representative Drakster (the amendment sponsor) and several members representing smaller counties warned about the cost and the lack of reliable data in some jurisdictions; floor comments included vendor‑cost estimates ranging from about $200,000 to higher figures and concerns that some counties lack the sales data needed to make mass‑appraisal systems effective. Representative Harper and others said the Tax Commission and vendors could assist and argued the law would bring uniformity and taxpayer protections.

The motion to exclude third‑class counties failed on a roll‑call (amendment vote 29–45), and the second substitute passed the House 66–7. The bill will be referred to the Senate for further consideration.

Key on‑record floor details: proponents emphasized tax stability and uniformity; opponents focused on implementation costs and data availability in smaller counties.