All Roll Calls
Yes: 135 • No: 0
UtahS.B. 2382026 General SessionSenateWALLET
Property Tax Adjustments
Sponsored By: Chris H. Wilson (Republican)
Signed by Governor
Property TaxState Tax CommissionRevenue and TaxationCounty OfficersTruth in Taxation
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Bill Overview
Analyzed Economic Effects
8 provisions identified: 2 benefits, 1 costs, 5 mixed.
New paperwork after you buy a home
Beginning January 1, 2027, when a home’s ownership changes, the assessor sends you a notice and the required declaration form. You must return it within 90 days, signed under penalty of perjury, saying if it is your primary or part‑year home and whether you will live there 183+ days, and certifying your domicile. If you still do not file after a 30‑day warning, you lose the residential exemption for that year unless you appeal on time or the county finds part‑year eligibility. Appeals must meet the deadline: by September 15, or within 45 days after the auditor’s notice, whichever is later. Some owners will not get a mailed notice if addresses match or for PO boxes in small counties, and a county may opt out of these notice rules by ordinance.
Faster refunds and interest after rulings
Beginning May 6, 2026, when a final order reduces your property tax, the state or taxing entity must repay the difference and required interest. Interest starts from the later of the day you paid or January 1 after the tax year, at the rate the state treasurer earns in the public investment fund. The state does not pay interest above the amount it levied for that year. Payments are due within 120 days; if a judgment levy is imposed and you are owed $15,000 or more, payment is due by December 31 of the first levy year. You and the entity may agree to a different schedule.
How to claim the residential exemption
Beginning January 1, 2027, counties use a single state form for residential exemptions and cannot ask for your sales price or extra info. For part‑year status, you must apply and certify the date it became residential, that you will live there 183+ straight days, and that you will not claim another exemption; late filings on or after May 1 can be charged up to a $50 fee. For new builds or rentals used as a tenant’s primary home, owners must file sworn declarations; for rentals, the assessor may ask first for a current lease, then insurance, then your federal filing showing rental profit or loss, and may not ask the tenant. In your first year, the assessor may require a signed statement, and the board will not accept a primary‑residence application filed after the later of September 15 or 45 days after the auditor’s notice. Qualifying exempt primary residential rental personal property is not subject to these subsections, and after the first year the owner may simply attest they still qualify.
Judgment levies: hearings and added taxes
Beginning May 6, 2026, a taxing entity may add a judgment levy to pay a final, unappealable tax judgment. This levy is on top of normal limits and may be split across years. The entity must advertise and hold a public hearing first. Notices must run at least 14 days, be posted electronically as a class A notice, and show the hearing details, levy amount and term, and the tax impact on an average home and business. Hearing timing depends on the entity’s fiscal year.
Stronger proof and pay‑first to appeal
Beginning January 1, 2027, in value appeals the party seeking a change must show a substantial error and evidence, unless asking for the original assessed value. If the commission argues for a higher value, it must prove it, and the standard is a preponderance of the evidence. Beginning May 6, 2026, if you requested a commission hearing and there is no decision yet, you must pay the full bill by the due date. If you pay, you avoid penalties and interest, unless a final decision later raises the value and you do not pay the extra bill within 45 days.
Stronger notice before property tax hikes
Beginning May 6, 2026, calendar‑year taxing entities must mail a NOTICE OF PROPOSED TAX INCREASE when they plan to exceed the certified rate. The notice shows your current value and tax, the estimated new tax using current‑year data, the added ad valorem revenue, why it is needed, and hearing details. Fiscal‑year entities may only exceed the certified rate after advertising and holding a hearing before adopting the budget. Notices sent in 2024–2026 must also tell you how to choose electronic delivery.
Partial payments go to current year
Beginning May 6, 2026, if your payment is not enough to cover deferred charges and current‑year tax, the treasurer applies it to the current year first. The treasurer must notify you of the remaining unpaid balance.
Report when your home stops qualifying
Beginning January 1, 2027, if your home stops qualifying for the primary‑residence exemption, you must tell the county board and report it on your state income tax return for that year. You do not need to file these if you move and both the old and new homes qualify for the exemption.
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Sponsors & Cosponsors
Sponsor
Chris H. Wilson
Republican • Senate
Cosponsors
Steve Eliason
Republican • House
Roll Call Votes
House vote • 3/5/2026
House/ uncircled
Yes: 0 • No: 0
House vote • 3/5/2026
House/ circled
Yes: 0 • No: 0
House vote • 3/5/2026
House/ passed 3rd reading
Yes: 72 • No: 0
House vote • 2/25/2026
House Comm - Favorable Recommendation
Yes: 9 • No: 0
Senate vote • 2/23/2026
Senate/ passed 3rd reading
Yes: 22 • No: 0
Senate vote • 2/20/2026
Senate/ passed 2nd reading
Yes: 26 • No: 0
House vote • 2/5/2026
Senate Comm - Favorable Recommendation
Yes: 6 • 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
3/6/2026Bill Received from Senate for Enrolling
3/6/2026Senate/ signed by President/ sent for enrolling
3/6/2026SenateSenate/ received from House
3/6/2026SenateHouse/ to Senate
3/5/2026HouseHouse/ signed by Speaker/ returned to Senate
3/5/2026HouseHouse/ passed 3rd reading
3/5/2026HouseHouse/ uncircled
3/5/2026HouseHouse/ circled
3/5/2026HouseHouse/ 3rd reading
3/5/2026HouseHouse/ 2nd reading
2/26/2026HouseHouse/ committee report favorable
2/26/2026HouseHouse Comm - Favorable Recommendation
2/25/2026House/ to standing committee
2/24/2026HouseHouse/ 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
Introduced
2/2/2026
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