Bill > SB0238

This bill modifies property tax provisions by changing the procedures for obtaining residential exemptions, adjusting the burden of proof in property tax appeals, and altering the requirements for public hearings and advertisements related to certain tax increases. Specifically, it clarifies that property owners, rather than county legislative bodies, are responsible for filing applications for residential exemptions under certain circumstances, and it modifies how appeals regarding property valuations are handled by shifting some of the burden of proof and clarifying when substantial error needs to be demonstrated. Additionally, the bill revises the advertisement and public hearing requirements for taxing entities that wish to impose a judgment levy (a tax to cover a court-ordered payment) or increase their property tax rate beyond a certain threshold, including specifying electronic publication and longer notice periods, and it also adjusts the timelines and procedures for when property tax refunds, including interest, must be paid to taxpayers.

Budget and Finance

https://le.utah.gov/~2026/bills/static/SB0238.html