Utah State Tax Commission. Property Tax Division

From the beginning, the Property Tax division has been responsible for the oversight of local assessment and appraisal of property for which the Commission has sole jurisdiction.

The division handles the direct assessment of mines and utilities, which expanded through the growth of such companies to mean natural resources (e.g., mines, oil, gas) and large companies with multistate or multicounty operations (e.g., utilities, airlines, motor and rail carriers). This assessed value is then allocated to the various counties.

The division is also responsible for the training, assistance, and general supervision of county assessors and other local property tax administrators, ensuring accurate and equitable assessment of real and personal property by reviewing local assessment practices. Since 1953, as legislated, this last has included reappraisal of all real and personal property in the state on a regular shedule.

Administered by a director hired by the Executive Director of the Tax Commission, a constitutional body composed of four commissioners appointed by the governor with the consent of the Senate. One of the commssioners is also assigned to work with the Property Tax Division, although the Commission at large is responsible for all tax matters.

In 1931 the Property Tax Department was directly under the Commission. In the early years, the work of the Commission was highly integrated and its departments loosely organized. The organization was referred to interchangeably as the Property Tax Division. By 1940, the Property Tax Department included the Engineering Department responsible for uniform assessment. This department split into a separate division by 1942, but was moved back into the Property Tax Department by 1950. By 1954, the Property Tax Department contained two main sections: the property tax division and the property reappraisal division. A third section, the land specialist, was added briefly around 1956.

By 1969, the Property Tax Division included sections for Local Property Tax and State Property Tax, each with its own assistant director. These sections began splitting into separate divisions beginning with Local Property around 1970. By 1974, there were three main divisions dealing with property taxation: the State Assessed Property Division, the Local Valuations Division, and the Personal Property Division (separated from Local Valuation in fiscal year 1971-1972).

However, these divisions were reunited in 1983 following recommendations made by the Committee on Executive Reorganization. The reorganized division once again had a single director with one of the commissioners having property tax as his area of responsibility. In 1984, the Tax Commission appointed their first Executive Director; the Property Tax Division director was moved under him rather than being directly under the Commission. There were three sections within the Property Tax Division: Valuation, Central Assessment, and Research & Administration each headed by an assistant director. In 1987, the Property Tax Division reorganized its resources creating two primary sections--local services and centrally assessed property.