SB 238 Utah Senate · 2026 General Session

Property Tax Adjustments

SB 238 modifies Utah's property tax exemption procedures for residential properties. It requires residential property owners to reapply for the exemption if they were ineligible last year, ownership changes, or the county suspects the property no longer qualifies. The bill also clarifies burden of proof in tax appeals, updates advertising rules for tax levies, and adjusts timelines for tax commission compliance reviews. These changes apply to county tax authorities and property owners seeking residential exemptions, with no new funding or tax rate impacts. The bill focuses on administrative procedures, not tax rates or eligibility criteria.

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

Feb 2026

Senate Passage

Mar 2026

House Passage

Mar 2026

Signed into Law

Mar 2026

Introduced Feb 3, 2026 Signed Mar 23, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Enrolled · 5 edits · Mar 23, 2026

MODERATE

This bill updates Utah property tax laws to require homeowners to actively apply for residential exemptions if they haven't received one recently or if ownership changes, clarifies who must prove their case during tax appeals, and strengthens transparency rules for tax increases and judgment levies.

Scope change

The bill expands the scope of residential exemption requirements to include situations where a property was previously ineligible or ownership has changed, whereas previously the process was more passive.

ELIGIBILITY

Homeowners must now file an application with the county to receive a residential exemption if the property was ineligible in the prior year, ownership changed, or the county suspects the property no longer qualifies.

REQUIREMENT

New written declarations are required from owners when construction is completed or occupancy begins to certify the property will be a primary residence.

Taxing entities must publish specific advertisements and hold public hearings with virtual participation options before imposing judgment levies or increasing property taxes.

ENFORCEMENT

Burden of proof rules for tax appeals are clarified to specify exactly what evidence taxpayers and assessors must provide to support their claimed values.

TIMELINE

Deadlines for filing exemption applications and receiving refunds for overpaid taxes were adjusted, with some sections taking effect January 1, 2027, and others May 6, 2026.

Floor votes · Senate Feb 23, 2026 · House Mar 6, 2026

How they voted

22–0

Passed · 7 other

Total votes 29

Feb 23, 2026

D Democratic6

5 Yea 1

83% Yea

N Forward1

1 Yea

100% Yea

R Republican22

16 Yea 6

72% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 23, 2026

Signed into law

Governor Signed

executive

Mar 6, 2026

Upper · Passed

Senate/ signed by President/ sent for enrolling

upper

Mar 6, 2026

Upper · Passed

House/ signed by Speaker/ returned to Senate

upper

Mar 6, 2026

Lower · Passed

House/ passed 3rd reading

lower

Feb 26, 2026

Lower · Passed

House/ committee report favorable [House Revenue and Taxation Committee]

lower

Feb 25, 2026

Lower · Passed

House Comm - Favorable Recommendation [House Revenue and Taxation Committee]

lower

Feb 24, 2026

Committee

House/ to standing committee [House Revenue and Taxation Committee]

lower

Feb 23, 2026

Introduced

House/ 1st reading (Introduced)

lower

Feb 23, 2026

Lower · Passed

Senate/ passed 3rd reading

lower

Feb 6, 2026

Upper · Passed

Senate/ committee report favorable [Senate Revenue and Taxation Committee]

upper

Feb 5, 2026

Upper · Passed

Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee]

upper

Feb 3, 2026

Committee

Senate/ to standing committee [Senate Revenue and Taxation Committee]

upper

Feb 3, 2026

Introduced

Senate/ 1st reading (Introduced)

upper

1 primary · 1 co-sponsor