59-2-1606. Statewide property tax system funding for counties -- Disbursements to the program manager -- Use of funds.

567 words·~3 min read·/ut/title-59/chapter-2/59-2-1606

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 1/1/2026

(1)The purpose for creating the fund is to provide the counties with:

(a)a statewide property tax system that will promote:

(i)the accurate valuation of property;

(ii)the establishment and maintenance of uniform assessment levels among counties within the state;

(iii)efficient administration of the property tax system, including the costs of assessment, collection, and distribution of property taxes; and

(iv)the uniform filing of a signed statement a county assessor requests under Section 59-2-306 , including implementation of a statewide electronic filing system; and

(b)property valuation services.

(a)The statewide property tax system shall comply with rules the commission establishes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.

(b)The fund manager, in conjunction with the commission, shall establish annual performance metrics for the development of the statewide property tax system.

(a)Except as described in Subsection (3)(b) , each county shall adopt the statewide property tax system.

(b)A county may adopt only part of the statewide property tax system or none of the system if the county demonstrates to the commission that:

(i)the county uses a property tax system that includes a computer assisted mass appraisal system and complies with rules the commission establishes in accordance with Subsection (2)(a) ; and

(ii)the county's overall system is able to exchange data with and make use of data received from the statewide property tax system.

(4)To promote the purposes described in Subsection

(1), the program manager shall:

(a)maintain and enhance the statewide property tax system in accordance with Subsection

(2);

(b)subject to Subsection (5), develop and maintain a statewide web portal for uniform access to property characteristics and features relevant to the valuation of real property;

(c)subject to Subsection (6), develop and maintain a statewide web portal for the uniform electronic filing of an application to appeal the valuation or equalization of real property with a county board of equalization under Section 59-2-1004 ; and

(d)assist counties with tracking and reporting appeals information to the commission as required by Section 59-2-1018 .

(a)The statewide web portal for uniform access to property characteristics and features developed under Subsection (4)(b) shall specify, at a minimum, the following property characteristics and features:

(i)parcel or serial number;

(ii)situs address;

(iii)tax area;

(iv)the neighborhood;

(v)property type;

(vi)land type;

(vii)quality or condition;

(viii)year of construction;

(ix)gross living area;

(x)acreage;

(xi)market value; and

(xii)taxable value.

(b)In developing the statewide web portal for uniform access to property characteristics and features under Subsection (4)(b), the program manager may link the statewide web portal to a web portal a county maintains for accessing property characteristics and features within the county if the program manager determines that the county web portal meets the requirements of Subsection (5)(a).

(6)In developing the statewide web portal for the uniform electronic filing of appeal applications under Subsection (4)(c), the program manager may link the statewide web portal to a web portal a county maintains for the uniform electronic filing of appeal applications if the program manager determines that the county web portal provides equivalent functions as the statewide web portal.

Amended by Chapter 274 , 2026 General Session