State Tax Day - Current, S.19, Utah—Property Tax: Various Provisions Related to Tax Exemption Process Amended, (Mar 25, 2026)
Enacted Utah legislation modifies various provisions related to the property tax exemption process. Specifically, the legislation does the following:
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; and
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.
Ch. 280 (S.B. 236), Laws 2026, effective January 1, 2027