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Senate backs substitute to let non-appraisers help homeowners contest low-value property assessments
Summary
Lawmakers approved a third substitute to Senate Bill 84 to allow real estate agents and other non-appraisers to present valuation information at county Boards of Equalization for lower-value properties, accompanied by a statutory registration form and limits tied to a federal de minimis threshold.
The Utah Senate voted to send a negotiated third substitute of Senate Bill 84 to third reading after sponsors and stakeholders reached compromise language to broaden who can present valuation information in property tax appeals.
Sponsor Curtis Bramble said the substitute addresses access to due process for homeowners disputing assessed values, allowing registered non-appraisers—such as real estate agents—to present comparative market data in lieu of a full certified appraisal in lower-value cases. Bramble read a letter of support from Salt Lake County Assessor Lee Gardner, who described the measure as "a positive step to make the appeal of real property more taxpayer friendly."
Key provisions and safeguards
- Scope: The substitute limits non-appraiser testimony to transactions at or below the federal de minimis transaction value (discussed on the floor as approximately $250,000), so it focuses on smaller disputes where an expensive certified appraisal would be disproportionate to the tax at issue.
- Statutory registration form: The bill includes a registration form in statute that must be signed by non-appraisers who present valuation evidence. Sponsor said including the form in statute was intended to prevent regulatory expansion through administrative rules and to lock in the intended, narrow scope.
- Professional standards and contingency fees: The bill prohibits contingency-fee solicitations by tax representatives and references USPAP standards; sponsor and supporters emphasized that contingency fees would be barred and registration standards are intended to maintain honesty and integrity.
Floor debate and next steps
Senator Hilliard and others questioned whether placing a form in statute could create future maintenance burdens if the form needed to change; Bramble said stakeholders preferred statutory placement to prevent regulatory mission creep and offered to revisit the arrangement if consensus can be found to leave the form to rule.
After discussion and an amendment replacing references to "assessor's office" with "Board of Equalization," senators passed the third substitute to the third-reading calendar by roll call (24–0, 5 absent). Sponsors said the change will make the appeals process more accessible to ordinary taxpayers without preventing taxing authorities from presenting certified appraisals when appropriate.
The decision to advance the substitute will likely reduce the cost barrier for homeowners contesting small valuation increases while preserving certified appraisals for higher-value or contested cases.
