Bill > SB0078

This bill modifies property tax relief provisions by delaying the effective date of certain changes to January 1, 2027, and introducing new provisions for county-level property tax relief programs. Specifically, it allows counties to establish "county relief programs" that offer property tax exemptions for veterans with disabilities, surviving relatives, or active duty service members, or tax abatements for the poor, as authorized by the state constitution. To implement these programs, counties must follow specific procedures including public hearings and ordinances, and they will impose a "county relief levy" to cover the "forfeited revenue amount" (the decrease in property tax revenue for other taxing entities due to the relief program), which is then distributed to those impacted entities. The bill also updates definitions related to property tax relief and clarifies notice requirements for property valuation and tax changes, ensuring that county relief levies are clearly stated on tax notices.

Budget and Finance

https://le.utah.gov/~2026/bills/static/SB0078.html