Utah legislation · 2025 General Session
Utah HB511: Property Tax Revenue Increase Amendments
Status: Chaptered, March 19, 2026
This bill modifies provisions relating to property tax revenue increases.
What the bill says
A resolution to levy a tax rate that exceeds the taxing entity's certified tax rate, the taxing entity shall forward the resolution to the tax commission along with the statement of the amount and purpose of the levy required under Sections 59-2-912 and 59-2-913 . (2) No tax rate in excess of the certified tax rate may be certified by the commission or implemented by the taxing entity until the resolution described in Subsection (1) is adopted by the governing authority of the taxing entity and submitted to the commission. (2) The commission may not certify and a taxing entity may not implemen.
From the amended text:
a resolution to levy a tax rate that exceeds the taxing entity's certified tax rate, the taxing entity shall forward the resolution to the tax commission along with the statement of the amount and purpose of the levy required under Sections 59-2-912 and 59-2-913 . (2) No tax rate in excess of the certified tax rate may be certified by the commission or implemented by the taxing entity until the resolution described in Subsection (1) is adopted by the governing authority of the taxing entity and submitted to the commission. (2) The commission may not certify and a taxing entity may not implement a tax rate that exceeds the certified tax rate until the governing authority of the taxing entity adopts the resolution described in Subsection (1) and submits the resolution to the commission. Section 15, Section 59-2-921 is amended to read: 59-2-921. Changes in assessment roll -- Rate adjustments -- Exemption from notice and public hearing provisions. (1) On or before September 15 the county board of equalization and, in cases involving the original jurisdiction of the commission or an appeal from the county board of equalization, the commission, shall annually notify each taxing entity of the following changes resulting from actions by the commission or the county board of equalization: (a) a change in the taxing entity's assessment …