2025 bills / S.B. 13

S.B. 13 Property Tax Reimbursement Amendments (2025)

Became lawWritten by Sen. Lincoln Fillmore · carried in the House by Rep. Joseph Elison

  1. Introduced
  2. Senate committee
  3. Senate vote
  4. House committee
  5. House vote
  6. Signed into law

What this bill does

AI summary from the official description

The bill lets certain heavy equipment rental businesses add a separate recovery fee to rentals to help cover property taxes, and that fee must be itemized and is not subject to sales tax. It bars rental businesses from charging this fee to government entities and directs the State Tax Commission, with county auditors and the Multicounty Appraisal Trust, to study the fee rate and report recommendations to the Legislature.

About this summary

Quotes come from the official recordings' automatic captions, and plain-English summaries are written by AI from the official record. A person reviews them, but always check the recording before quoting anyone; every quote links to its moment in the video.

Check the official text below.

More on our methods →

Official description
  • defines terms
  • allows certain rental businesses to charge a fee on the rental of heavy equipment for reimbursement of property taxes (recovery fee)
  • requires recovery fees to be separately itemized and clarifies that recovery fees are not subject to sales and use tax
  • prohibits a rental business from charging a recovery fee to a governmental entity
  • requires the State Tax Commission to coordinate with county auditors and the Multicounty Appraisal Trust to conduct a study on the recovery fee rate and provide a report with recommendations to the Legislature
  • requires county auditors and the Multicounty Appraisal Trust to share requested information with the State Tax Commission for purposes of conducting the study
Full text and history on le.utah.gov →

Your legislators on this bill

Enter your address to see what your own representative and senator did on this bill, and get their contact information and a ready-to-send message about it.

Take action

Session over, but your legislators still want to hear from you; ideas that died often come back next year. How to testify →

Follow S.B. 13A weekly email when S.B. 13 moves: hearings, votes, rewrites, signed or vetoed.Members: $5/mo
What members get
  • An alert the day S.B. 13 is put on a committee agenda, with time and room, so you can be there to speak
  • When S.B. 13 is rewritten, exactly which words changed
  • Its hearings in your own calendar
  • Your own scorecard: pick the side you favor and see how every legislator voted

Every vote

Hearings and debates