Bill > SB0236

This bill modifies the property tax exemption process by establishing a new definition for "exclusive use exemption" and setting a March 1st deadline for submitting exemption applications, while also allowing county boards of equalization to request additional information or hold hearings on applications, and requiring them to issue written decisions by the date the county assessor completes the assessment book. It also clarifies that applicants can appeal decisions to the commission and outlines specific exemptions that do not require an annual application, but for certain property types, owners must file an annual statement to maintain their exemption, with failure to do so resulting in revocation and notification by April 1st, though late filings are permitted under specific extraordinary circumstances. Furthermore, the bill adjusts deadlines for decisions on certain exemptions acquired after January 1st and allows for a longer period to appeal revoked exemptions, and it introduces a process for county boards to review and revoke exemptions if property no longer qualifies, with a similar appeal process. This bill takes effect on January 1, 2027.

Budget and Finance

https://le.utah.gov/~2026/bills/static/SB0236.html