AI-generated summary, not yet reviewed by Better Utah staff. Please consult the bill text.

Utah law currently lets each county decide whether to require homeowners to formally apply for the residential property tax exemption—a discount that lowers the taxable value of a primary residence—when circumstances such as a change in ownership occur; this bill would eliminate that local choice and make the application requirement mandatory statewide whenever a property was ineligible for the exemption the previous year, changes ownership, or is suspected by the county of no longer qualifying, while removing the more detailed notice-and-declaration process previously used for ownership changes. The bill also clarifies who bears the burden of proof in property tax appeals involving property assessed directly by the State Tax Commission (such as utilities or other centrally assessed property), specifying that a party does not need to show "substantial error" if they are simply asking the Commission to restore the property's original assessed value. For local governments seeking to impose judgment levies—extra taxes to cover court-ordered payments—or to raise property taxes above the certified rate through the truth-in-taxation process, the bill sets new advertising and hearing rules, including electronic publication for at least 14 days before a hearing, disclosure of the levy amount and duration, and standardized options for the public to participate virtually. Finally, the bill changes how the State Tax Commission reviews a taxing entity's compliance with these notice and hearing requirements, replacing a fixed September 15 deadline for refusing to certify a noncompliant tax rate increase with a 30-day review period that begins once the taxing entity submits evidence of compliance.