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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 require counties of specified classes to implement computer‑assisted mass appraisal systems, to maintain a five‑year plan for compliance, and to include the last property review date on owner tax notices. The substitute phases implementation dates for first and second class counties (with second/third class timing discussed for later years) and includes enforcement steps if a county fails to comply.
Senator Hilliard offered an amendment to delete third‑class counties from immediate requirements, noting potential burdens on smaller counties; after debate the body adopted the amendment. The Senate then voted under suspension for final passage; the clerk recorded 22 yes votes and no nays with seven absent, and the bill was returned to the House for further action.
Sponsor emphasized the goal of reducing large valuation spikes and improving appraisal accuracy; details about exact implementation costs and timelines for each county class were not specified on the floor and will be determined in bill text and implementing guidance.
