State Tax Day - Current, S.20, Utah—Property Tax: Tax Adjustment Provisions Amended, (Mar 25, 2026)

Enacted Utah legislation modifies various property tax provisions by doing the following:

• requires residential property owners to apply to the county to receive a residential exemption if the property was ineligible for the residential exemption in the prior year, an ownership interest in the property changes, or the county has reason to believe the property no longer qualifies for the residential exemption;

• clarifies burden of proof requirements in appeals involving property assessed by the State Tax Commission to provide that the party carrying the burden of proof does not have to show substantial error if the party is requesting the original assessed value in an appeal to the Commission;

• modifies the content and publication of the advertisement required for taxing entities to impose a judgment levy;

• clarifies the requirements for taxing entities to impose judgment levies and increase property taxes through truth in taxation; and

• modifies the time frame in which the State Tax Commission is required to certify a taxing entity's compliance with truth in taxation requirements.

Ch. 282 (S.B. 238), Laws 2026, effective May 6, 2026, applicable for taxable years beginning on or after January 1, 2026, except as noted in the legislation