Bill > HB0469

This bill amends Utah tax sale laws by reducing the time period for property tax delinquency from four years to two years before a tax sale can be initiated. Specifically, the bill changes two key sections of Utah law: Section 59-2-1343 and Section 59-2-1346. Under the new provisions, if property taxes or tax notice charges remain unpaid, the county treasurer must file a tax sale listing with the county auditor after two years (instead of the previous four years) of delinquency. Property owners or other interested parties can still redeem the property by paying all outstanding taxes, charges, interest, penalties, and administrative costs before the tax sale, which will continue to be held in May or June. The bill also maintains existing provisions for partial redemptions and specific payment application rules, including allowing payments as low as $10 (except for the final payment). The amendments aim to streamline the tax sale process and potentially encourage faster resolution of delinquent property tax situations. The bill is set to take effect on May 7, 2025.

https://le.utah.gov/~2025/bills/static/HB0469.html