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Senate approves bill allowing Tax Commission to consult counties on facts, not valuation methods
Summary
Senate passed first substitute of SB 165, which permits the Utah Tax Commission to consult counties about factual information related to property assessments but preserves the commission’s sole authority over valuation methodology and prohibits sharing confidential taxpayer data.
Senators passed first substitute Senate Bill 165, a measure amending statutes related to property tax valuation and assessment that clarifies the Tax Commission’s consultation role with counties.
Sponsor Senator Bramble told the Senate the commission may consult with counties to verify factual information about properties but should not discuss valuation methodology with counties because methodology is typically reserved for appeals and is the Tax Commission’s responsibility. ‘‘If the commission has questions about facts, not about the valuation method . . . they're already asking the county to clarify,’’ Bramble said, adding that existing law prevents the commission from disclosing confidential taxpayer information to counties.
Senator Stevenson asked whether consultation could include advice on valuation methods; Bramble and others replied the bill is permissive and focused on factual matters to prevent double taxation but does not permit the Tax Commission to direct valuation methods. Bramble emphasized the bill preserves appeal rights: centrally assessed businesses may use any valuation method in appeal and counties can do likewise.
The Senate read the bill three times and on roll call the first substitute SB 165 received 27 'yay' votes, 0 'nay', 2 absent, and will be transmitted to the House for consideration.
Next step: the bill goes to the House for concurrence and any further action there.
