Bill > SB0238

This bill modifies property tax provisions by changing the procedures for obtaining residential exemptions, clarifying the burden of proof in property tax appeals, and altering the requirements for public notice and hearings regarding tax increases and judgment levies. Specifically, it adjusts when property owners must apply for residential exemptions, clarifies that a taxpayer does not need to demonstrate substantial error in the original assessed value if they are simply requesting that original value in an appeal, and updates the advertisement and hearing requirements for taxing entities that plan to increase property taxes, including specifying electronic publication and virtual participation options. Additionally, it modifies rules for when taxing entities can impose a judgment levy and how property tax refunds, including interest and penalties, are handled.

Budget and Finance

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