Taxpayer Information Sharing Amendments

The bill's effective date was moved forward from July 1, 2026, to May 6, 2026.

A timestamp ('1-19-26 8:34 PM') was added to the document header.

Added a specific legal provision allowing the Driver License Division to disclose driver license information to county assessors upon request.

Added a strict limitation requiring that any disclosed driver license information be used ONLY for verifying residential property tax exemption eligibility.

Created new requirements for property owners to file written declarations with county assessors when ownership changes or when a property becomes a primary residence.

Established a special effective date of July 1, 2026, for the new provisions.

Added the word 'only' to Section 53-3-109(3)(e)(ii) to explicitly limit how county assessors can use disclosed driver license information.

Added the word 'only' to Section 59-2-103.5(12) to reinforce the restriction that driver license data cannot be used for purposes other than verifying tax exemption eligibility.

Changed the mechanism for sharing driver license data from an automatic provision to a system where county assessors must make a specific request to receive the information.

Updated the bill's effective date from May 6, 2026, to July 1, 2026.

Corrected the Senate sponsor's name from 'LONG TITLE' to 'Keven J. Stratton' and refined the language describing the specific subsections of the Driver License Division that county assessors may access.