S.B. 236
Signed into LawProperty Tax Exemption Process Amendments
SB0236S01 (Substitute)
Property Tax Exemption Process Amendments
Introduction
Feb 3
Senate Rules
Senate Committee
Feb 5
Senate 2nd Reading
Feb 20
Senate 3rd Reading
Feb 23
House Rules
Mar 3
House Committee
Mar 2
House Floor Vote
Mar 6
Governor Signed
Mar 23
What This Bill Does
This bill modifies provisions related to the property tax exemption process.
Key Provisions
This bill:
- defines terms;
- establishes deadlines for:
- a property owner to file an application with the county board of equalization for a property tax exemption; and
- the county board of equalization to render a written decision on an application for a property tax exemption;
- authorizes the county board of equalization to request additional information from an applicant for a property tax exemption, in addition to or in lieu of holding a hearing on the application;
- provides for the county board of equalization to revoke a property tax exemption if property no longer qualifies for an exemption;
- requires the county board of equalization to include notice of a property owner's appeal rights in a written decision regarding a property tax exemption; and
- makes technical and conforming changes.
Plain-Language Summary
AI-generated summary. We recommend consulting the bill text for important decisions.
Utah law allows certain properties — such as those owned by nonprofits or used for religious, educational, or charitable purposes — to be exempt from property taxes, but owners must apply for and maintain those exemptions through their county board of equalization. This bill updates that process by setting a March 1 application deadline for most exemptions, extending the deadline to June 1 (or 120 days after acquisition) for properties newly acquired mid-year, and giving county boards up to 90 days after an application is filed to issue a written decision. It also allows county boards to request additional documentation from applicants instead of requiring a formal hearing, authorizes boards to revoke an exemption if a property no longer qualifies, and requires that every written decision notify the property owner of their right to appeal.
S.B. 236
Signed into LawProperty Tax Exemption Process Amendments
Current version: SB0236S01 (Substitute)
Introduction
Feb 3
Senate Rules
Senate Committee
Feb 5
Senate 2nd Reading
Feb 20
Senate 3rd Reading
Feb 23
House Rules
Mar 3
House Committee
Mar 2
House Floor Vote
Mar 6
Governor Signed
Mar 23
IntroductionFeb 3
Senate Rules
Senate CommitteeFeb 5
Senate 2nd ReadingFeb 20
Senate 3rd ReadingFeb 23
House RulesMar 3
House CommitteeMar 2
House Floor VoteMar 6
Governor SignedMar 23
What This Bill Does
This bill modifies provisions related to the property tax exemption process.
Key Provisions
This bill:
- defines terms;
- establishes deadlines for:
- a property owner to file an application with the county board of equalization for a property tax exemption; and
- the county board of equalization to render a written decision on an application for a property tax exemption;
- authorizes the county board of equalization to request additional information from an applicant for a property tax exemption, in addition to or in lieu of holding a hearing on the application;
- provides for the county board of equalization to revoke a property tax exemption if property no longer qualifies for an exemption;
- requires the county board of equalization to include notice of a property owner's appeal rights in a written decision regarding a property tax exemption; and
- makes technical and conforming changes.
Plain-Language Summary
AI-generated summary. We recommend consulting the bill text for important decisions.
Utah law allows certain properties — such as those owned by nonprofits or used for religious, educational, or charitable purposes — to be exempt from property taxes, but owners must apply for and maintain those exemptions through their county board of equalization. This bill updates that process by setting a March 1 application deadline for most exemptions, extending the deadline to June 1 (or 120 days after acquisition) for properties newly acquired mid-year, and giving county boards up to 90 days after an application is filed to issue a written decision. It also allows county boards to request additional documentation from applicants instead of requiring a formal hearing, authorizes boards to revoke an exemption if a property no longer qualifies, and requires that every written decision notify the property owner of their right to appeal.
Votes
Motion: Favorable Recommendation
Motion: Favorable Recommendation
Documents
Floor Debates
Committee Hearings
Other Versions
Original
Subjects
Action History44
Governor Signed
Lieutenant Governor's office for filing
Senate/ to Governor
Executive Branch - Governor
Senate/ received enrolled bill from Printing
Senate Secretary
Senate/ enrolled bill to Printing
Senate Secretary
Enrolled Bill Returned to House or Senate
Senate Secretary
Last updated Mar 26, 2026, 9:45 PM