Amendment 6, Expand Govt. Tax Exemption
As part of KSL's election 2002 coverage, an impartial analysis of ballot issues is provided here for voter reference.

Constitutional Amendment 6

Shall the Utah Constitution be amended to authorize the creation of a property tax exemption,as provided by statute, for property not owned but used, controlled, and possessed by the state or by a local government entity?

Impartial Analysis from the Lt. Governor's office:
Constitutional Amendment Number 6 authorizes the creation of a property tax exemption, as provided by statute, for property that is not owned but is used, controlled, and possessed by the state or by a local government entity.

Current law
The Utah Constitution presently requires all tangible property in the state to be taxed, subject to exemptions specifically provided for in the Utah Constitution and other exemptions that the Utah Constitution authorizes the Legislature to establish by statute. The Utah Constitution presently provides a property tax exemption for property of the state and of counties, cities, towns, and other local government entities, but does not exempt or allow the Legislature to create an exemption for property that is owned by a private owner just because that property is used, controlled, and possessed by the state or a local government entity.

Proposed changes
Constitutional Amendment Number 6 authorizes the creation of a property tax exemption for property that is privately owned but is used, controlled, and possessed by the state or a local government entity. The Amendment authorizes the creation of an exemption for property that would otherwise subject its owner to the obligation of paying property tax on the property. The Amendment does not itself create the exemption; it authorizes the Legislature to create the exemption by statute and to fashion it how the Legislature chooses, subject to the Governor’s veto authority.

Effective date
Constitutional Amendment Number 6 takes effect January 1, 2003.

Fiscal impact
Constitutional Amendment Number 6 has itself no direct fiscal impact. Any fiscal impact to state or local government will depend on the nature and extent of the exemption that the Legislature chooses to create by statute for property that is owned by a private owner but is used, controlled, and possessed by a state or local government entity. That impact could be minimal or substantial.

Legislature Voting
Shall the Utah Constitution be amended to authorize the creation of a property tax exemption,as provided by statute, for property not owned but used,controlled,
and possessed by the state or by a local government entity?

Yes-No-Abstain
Senate: 24-2-3
House: 67-6-2