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House passes property-tax bill allowing assessors to consider easements that diminish productive value
Summary
House Bill 93, amended to let county assessors consider burdensome easements when calculating diminished productive value for property tax assessments, passed the House (62–7) after sponsor Representative Green and opponents debated potential loopholes.
The Utah House on Feb. 21 passed House Bill 93, which amends property tax assessment law to give county assessors clearer statutory language to consider circumstances such as parcel-size limitations or one-or-more easements that significantly reduce a parcel's ability to generate income. The sponsor, Representative Green, disclosed a conflict of interest and moved Amendment 1, which narrowed the bill by deleting specific lines and replacing them with concise language referencing "one or more easements burdening the property." The amendment passed on the floor and the bill, as amended, passed the House 62–7.
Representative Green said the change arose from a specific property appeal and collaboration with county assessors in Utah and Weber counties. He emphasized the bill is intended to address parcels with no practical ability to produce income because of burdens such as an easement that removes productive use.
Representative Tanner, the lone committee 'no' vote, warned the bill could create a loophole allowing property owners to game the system by transferring easements between entities to lower assessments. Green responded that tax-evasion and fraud statutes could address intentional circumvention and that the bill was targeted at properties where easements already left the parcel without productive use.
After floor discussion, votes were recorded and the bill will be sent to the Senate for its consideration.
