Senate Advances Bill Letting Non‑appraisers Offer Paid Opinions in Property‑tax Appeals, Raises Threshold

The Utah Senate amended and passed Senate Bill 102 on Jan. 28, 2003, a measure that expands access to due process in residential property-tax appeals by allowing certain non‑appraisers to offer paid opinions of value in appeals below a transaction-value threshold.

Sponsor Sen. Curtis Bramble said the bill is intended to give homeowners a cost-effective alternative to a certified appraisal when the tax difference is too small to justify appraisal costs. Under the bill as presented, non‑appraisers — identified to include licensed real estate brokers, associate brokers and others — must file a registration form and comply with uniform appraisal standards when offering an opinion of value.

Floor debate focused on consumer protection, the proper limit on the transaction-value threshold, and the risk of incentivizing contingent-fee tax reps. Senators voiced divergent views: supporters said the change restores access for ordinary taxpayers who otherwise cannot afford an appraisal; critics warned that paid representatives could flood boards of equalization with frivolous appeals and noted the lack of professional liability for non‑appraisers.

Senator Stevenson successfully moved to double the transaction-value threshold used in the bill (from $250,000 to $500,000) to broaden eligibility. The sponsor and other senators said the registration requirement and the board’s discretion should limit abuse.

The bill as amended allows anyone meeting the statutory definition (including real estate sales agents) to submit an opinion of value for properties below the revised transaction-value threshold, provided they register and certify compliance with applicable ethics/USPAP standards. The measure passed its floor vote to move to the third-reading calendar.