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Senate passes bill to standardize county assessing and pooling of collection funds
Summary
The Utah Senate passed Senate Bill 61 after extended floor debate; the bill requires recipient counties to adopt a higher levy to share pooled funds and moves contested budget reviews to a county appraisal trust for peer review. Sponsors said the change promotes uniform appraisal practices and addresses litigation concerns.
The Utah State Senate voted to pass Senate Bill 61, a measure intended to standardize how counties assess and collect property taxes and share pooled funds across county lines. Sponsors told the Senate the bill creates incentives for recipient counties to control costs and establishes peer review through a county appraisal trust.
Former senator Lowell Peterson, who described himself as the sponsor of the earlier law that created the current system, said a task force of county commissioners worked for a year to craft the proposal. "It is the purpose of the state to promote uniform appraisal methods and practices among the several counties of the state," Peterson said, explaining the bill’s aim to develop a uniform and equal rate of assessment on tangible property.
Under the bill, counties that seek to receive pooled funds must raise their levy to 0.0006 (six-tenths of a percent). Peterson explained that no county would be required to assess more than 0.5 percent in total and that contributing counties would remain at a lower rate. He and other proponents said Salt Lake and Washington counties would not necessarily be contributors or recipients under the new thresholds.
Senators questioned the mechanics for counties to access funds and raised discrepancies in budget figures distributed in committee. State auditor Tom Allen was cited as the source of the most recent figures and was asked to clarify differing spreadsheets passed to members. Peterson said the county appraisal trust would review disputed budget items so that peer counties, rather than a single administrator, decide whether costs are reasonable.
Supporters said the plan addresses a recurring complaint that prior reviews were arbitrary and capricious and would create stronger incentives for counties to hold down administrative costs. Opponents raised concerns about equity for counties with different mixes of state-assessed property and noted ongoing litigation over the current law; proponents said the bill amends the statute to state an explicit state purpose and thus addresses the courts’ concerns.
The Senate called the question after floor debate. The roll call recorded 24 ayes, 2 nays and 3 absent, and the bill was sent to the House for further action. Senators confirmed no floor amendments were added.
