All Roll Calls
Yes: 135 • No: 1
UtahS.B. 2362026 General SessionSenateWALLET
Property Tax Exemption Process Amendments
Sponsored By: Keith Grover (Republican)
Signed by Governor
Property TaxState Tax CommissionRevenue and TaxationAssessment and EqualizationLocal Taxation and Fees
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 1 benefits, 1 costs, 2 mixed.
County can recheck and revoke exemptions
Beginning January 1, 2027, the county board can review a property tax exemption if it has reason to doubt eligibility. The board must give notice, decide if the property still qualifies, and may revoke the exemption. The written decision must tell you how to appeal to the Utah State Tax Commission.
Annual statement now required to keep exemption
Beginning January 1, 2027, some owners must file an application to claim certain property tax exemptions. If you already applied and your exemption is in effect, no new application is required. To keep this exemption, you must file a yearly statement by March 1 on the Tax Commission’s form. If you miss it, the county must revoke the exemption and notify you by April 1. You may file late by March 31 only with a statement showing a medical emergency, a death, or other extraordinary, unanticipated events.
New rules to claim property tax exemptions
Beginning January 1, 2027, you must file a signed property tax exemption application by March 1. The county board can ask for more documents, make you appear at a hearing, and question you under oath. If there is a hearing, the board can subpoena witnesses and take evidence. The board must give you a written decision by the assessor’s assessment‑book deadline and tell you how to appeal to the Utah State Tax Commission. Some exemptions named in state law do not require an application.
More time to claim exclusive-use exemption
Beginning January 1, 2027, if you buy a property that qualifies for the exclusive‑use exemption, you have more time to apply. You can apply by the later of June 1 of that year or 120 days after you buy it. The board must give a written decision by the later of May 15 or 90 days after you file, and include appeal rights. The law also aligns the definition of “exclusive‑use exemption” with the existing state definition.
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Sponsors & Cosponsors
Sponsor
Keith Grover
Republican • Senate
Cosponsors
David Shallenberger
Republican • House
Roll Call Votes
House vote • 3/6/2026
House/ passed 3rd reading
Yes: 66 • No: 1
House vote • 3/2/2026
House Comm - Favorable Recommendation
Yes: 9 • No: 0
Senate vote • 2/23/2026
Senate/ passed 3rd reading
Yes: 24 • No: 0
Senate vote • 2/20/2026
Senate/ passed 2nd reading
Yes: 26 • No: 0
House vote • 2/5/2026
Senate Comm - Substitute Recommendation
Yes: 5 • No: 0
House vote • 2/5/2026
Senate Comm - Favorable Recommendation
Yes: 5 • No: 0
Actions Timeline
Governor Signed
3/23/2026Senate/ to Governor
3/13/2026SenateSenate/ received enrolled bill from Printing
3/13/2026SenateSenate/ enrolled bill to Printing
3/11/2026SenateEnrolled Bill Returned to House or Senate
3/11/2026Draft of Enrolled Bill Prepared
3/10/2026Bill Received from Senate for Enrolling
3/10/2026Senate/ signed by President/ sent for enrolling
3/10/2026SenateSenate/ received from House
3/10/2026SenateHouse/ to Senate
3/6/2026HouseHouse/ signed by Speaker/ returned to Senate
3/6/2026HouseHouse/ passed 3rd reading
3/6/2026HouseHouse/ 3rd reading
3/6/2026HouseHouse/ Rules to 3rd Reading Calendar
3/6/2026HouseHouse/ 3rd Reading Calendar to Rules
3/3/2026HouseHouse/ 2nd reading
3/3/2026HouseHouse/ committee report favorable
3/3/2026HouseHouse Comm - Favorable Recommendation
3/2/2026House/ to standing committee
2/27/2026HouseHouse/ 1st reading (Introduced)
2/23/2026HouseHouse/ received from Senate
2/23/2026HouseSenate/ to House
2/23/2026SenateSenate/ passed 3rd reading
2/23/2026SenateSenate/ 3rd reading
2/23/2026SenateSenate/ passed 2nd reading
2/20/2026Senate
Bill Text
Enrolled
3/11/2026
Substitute #1
2/5/2026
Introduced
2/2/2026
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