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Senate advances bill to allow Tax Commission to correct clerical property-tax errors
Summary
SB87 would let the Utah Tax Commission adjust property-tax rates to correct past clerical errors that have raised or lowered a taxing entity's certified rate over multiple years; the Senate advanced the bill to third reading 22–0.
Senators on Jan. 21 advanced SB87, a bill that directs the Utah Tax Commission to correct clerical errors in prior property-tax calculations so that a taxing entity’s future certified rate reflects corrected revenues.
Senator Stevenson, the sponsor, said the measure grew from cases such as a clerical error in Bountiful City that reduced revenues in one year and perpetuated a lower certified rate for subsequent years. ‘‘This would have allowed them to actually correct that in the next year,’’ Stevenson said, explaining the correction would operate in both directions to prevent unintended windfalls or prolonged shortfalls.
Sponsors said the bill was recommended unanimously by the revenue and taxation interim committee and is intended as a technical cleanup to ensure fairness across taxing entities. Questions on procedural timing were raised but sponsors said the bills moving today were noncontroversial and could be taken to committee if necessary.
Vote: The roll-call showed SB87 had 22 aye votes, no nay votes, and 7 absent; the bill was passed to the bottom of the third-reading calendar.
Next steps: The Tax Commission would implement the mechanical corrections if the bill becomes law; the sponsor said the bill balances correction for both under- and over-counting in prior years.
