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Senate amends and passes property‑tax assessment revisions, phases implementation for county classes
Summary
Senate passed a substituted House Bill 54 to revise property‑tax assessment procedures, requiring mass appraisal plans and phasing implementation (first/second class counties sooner; third‑class counties excluded in amendment), then referred the substitute back to the House.
The Utah Senate on Feb. 25 approved Second Substitute House Bill 54, legislation intended to reduce erratic property tax spikes by modernizing county assessment processes and requiring mass appraisal standards.
Senator Niederhauser described the substitute as a measured step toward a more consistent fair‑market‑value system. Provisions…
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