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This bill makes several changes to Utah's property tax laws, with the most significant change being that residential property owners must now proactively apply to their county to receive the residential exemption — a tax discount that lowers the taxable value of a primary residence — in three situations: if the property was previously ineligible for the exemption, if ownership of the property has changed, or if the county has reason to believe the property no longer qualifies. The bill also updates how local governments must publicly advertise proposed judgment levies (extra taxes to cover court-ordered payments), requiring electronic publication at least 14 days before a public hearing, and adds details that must appear in those notices, including the levy amount, its duration, and estimated tax impact. It removes a previous deadline by which the State Tax Commission had to refuse to certify a tax rate increase for noncompliance, replacing it with a 30-day window after a taxing entity submits compliance evidence.