Property Tax Revisions

The $250,000 appropriation from the General Fund for the Multicounty Appraisal Trust was removed, and the 'Money Appropriated' section was changed to state 'None'.

The House Sponsor was changed from 'LONG TITLE' to 'Steve Eliason'.

A new Section 59-2-919.2 was added to require county auditors to compile and publish a consolidated list of public hearing information for multiple taxing entities.

The requirement for hearing officers to complete education and training was clarified to apply 'before the hearing officer acts or performs as a hearing officer' rather than within 12 months of appointment.

The requirement for county officers participating in the board of equalization to complete training was changed to apply 'before the county officer participates in a board of equalization process'.

The effective date for Section 59-2-1001 (County board of equalization education and training) was changed from May 7, 2025, to January 1, 2026.

The description of the Multicounty Appraisal Trust's duties regarding web portals was updated to specify 'uniform access to property characteristics and features' and 'uniform electronic filing of appeal applications'.

Counties must now submit a preliminary assessment book to the State Tax Commission before delivering it to the county auditor, allowing earlier review of assessments.

Newspaper publication requirements for certain property tax increase proposals have been repealed, reducing administrative burdens on taxing entities.

Taxing entities holding public hearings for tax increases must now allow both in-person and virtual participation options for taxpayers.

Property tax valuation notices from county auditors must now include taxpayer instructions for appealing valuations but will no longer include tax payment information.

The Multicounty Appraisal Trust must use trust funds to develop and maintain statewide web portals for accessing property characteristics and electronically filing appeal applications.

County officers involved in property valuation must complete education and training before performing valuation-related work.

Counties must ensure taxpayers can submit property valuation appeals through electronic means.

Counties must annually report appeals information to the State Tax Commission for reporting to the Legislature.

Tax notices from county treasurers must now include information about payment options for taxpayers.

The State Tax Commission can now take corrective action against county officers who fail to comply with assessment duties, including recommending removal or filing court petitions.

Counties requesting appraisal assistance from the State Tax Commission must now pay 50% of the service costs, up from no cost or lower fees.

Most provisions take effect January 1, 2026, with some enforcement and assessment-related changes effective May 7, 2025.