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Under current Utah law, certain properties — such as those owned by religious, charitable, or educational nonprofits — can qualify for exemption from property taxes, but owners generally must apply to their county board of equalization and often go through a formal hearing to receive and keep that status. This bill would set a March 1 deadline for filing most exemption applications, while extending that deadline to June 1, or 120 days after acquisition (whichever is later), for properties acquired partway through the year that qualify for a specific "exclusive use" exemption. It would require county boards to issue a written decision on most applications by the same date the county assessor must finish preparing the year's assessment records, and to decide exclusive use exemption applications within 90 days of filing or by May 15, whichever is later; boards could request additional documents from applicants as an alternative to, or alongside, holding a formal hearing. The bill would also let county boards revoke an exemption if they determine a property no longer qualifies, and would require every written decision — whether granting, denying, or revoking an exemption — to tell the property owner about their right to appeal to the State Tax Commission.