Property Tax Administrative Procedures
Sponsored By: Chris Richardson (Republican), Lisa Frizell (Republican), Matt Ball (Democratic), Yara Zokaie (Democratic)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 4 benefits, 0 costs, 1 mixed.
Faster refunds under $20,000
The law raises the abatement/refund threshold to $20,000 per parcel or personal-property schedule. Counties can settle claims at or below $20,000 by written agreement, which speeds results. For claims over $20,000, the county sends one copy to the state (paper or electronic). If the change only matches values within the same reassessment cycle, no state copy is needed.
More time for disabled veteran exemption
If you are a qualifying veteran with a disability and missed the exemption deadline, you can request a waiver and file late by August 15 (used to be August 1). The assessor may accept late filings for good cause and must mail its decision by August 25. The decision is final.
New protest and appeal deadlines
Real property owners must file objections by June 1 (used to be June 8), and those hearings finish by June 1. Personal property protests are due by June 30, unless your county uses the alternate procedure—then protests and hearings must be done by July 31. In alternate-procedure counties, assessors mail personal-property valuation notices by July 15 and mail one copy of any denial form by August 15 (otherwise by late June for real property and July 10 for personal property). Appeals to the state board are due by the later of September 1; December 1 in alternate-procedure counties; or 30 days after the decision if you were notified outside the regular schedule.
More time for senior filing
If you are a qualifying senior homeowner, you can file a late primary‑residence application by August 15 when you missed July 15. The assessor must accept late filings made by August 15 and mail the decision by August 25. Applications after August 15 may not be accepted, and the decision is final.
Standard forms for tax appeals
The state property tax administrator publishes standard appeal forms and instructions, including a letter of authorization. Notarization is not required if other reliable proof is available. This makes filing appeals easier and reduces paperwork.
Sponsors & Cosponsors
Sponsors
Chris Richardson
Republican • House
Lisa Frizell
Republican • Senate
Matt Ball
Democratic • Senate
Yara Zokaie
Democratic • House
Cosponsors
Bob Marshall
Democratic • House
Jennifer Bacon
Democratic • House
Kenny Nguyen
Democratic • House
Manny Rutinel
Democratic • House
Ryan Gonzalez
Republican • House
Rebecca Keltie
Republican • House
Steven Woodrow
Democratic • House
Barbara Kirkmeyer
Republican • Senate
Cathy Kipp
Democratic • Senate
Dylan Roberts
Democratic • Senate
Iman Jodeh
Democratic • Senate
Jeff Bridges
Democratic • Senate
John Carson
Republican • Senate
James Coleman
Democratic • Senate
Janice Marchman
Democratic • Senate
Kyle Mullica
Democratic • Senate
Lisa Cutter
Democratic • Senate
Marc Catlin
Republican • Senate
Marc Snyder
Democratic • Senate
Tony Exum
Democratic • Senate
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Governor Signed
3/26/2026HouseSigned by the Speaker of the House
3/18/2026HouseSent to the Governor
3/18/2026HouseSigned by the President of the Senate
3/17/2026SenateHouse Third Reading Passed - No Amendments
3/12/2026HouseHouse Second Reading Special Order - Passed - No Amendments
3/11/2026HouseHouse Committee on Finance Refer Unamended to House Committee of the Whole
3/9/2026HouseIntroduced In House - Assigned to Finance
2/26/2026HouseSenate Third Reading Passed - No Amendments
2/25/2026SenateSenate Second Reading Passed with Amendments - Committee, Floor
2/24/2026SenateSenate Second Reading Laid Over to 02/24/2026 - No Amendments
2/23/2026SenateSenate Second Reading Laid Over to 02/23/2026 - No Amendments
2/20/2026SenateSenate Committee on Finance Refer Amended to Senate Committee of the Whole
2/17/2026SenateIntroduced In Senate - Assigned to Finance
1/27/2026Senate
Bill Text
Engrossed
Final Act
Introduced
PA1
Reengrossed
Rerevised
Revised
Signed Act
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