All Roll Calls
Yes: 205 • No: 0
UtahH.B. 202025 General SessionHouseWALLET
Property Tax Code Recodification
Sponsored By: Doug Welton (Republican)
Signed by Governor
Property TaxProperty Tax ReliefRevenue and Taxation
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Bill Overview
Analyzed Economic Effects
18 provisions identified: 9 benefits, 3 costs, 6 mixed.
Homeowner credits adjust with housing prices
Beginning in 2024, homeowner credit maximums follow these base income ceilings: $13,884—$1,259; $18,515—$1,105; $23,141—$954; $27,770—$726; $32,401—$577; $36,754—$351; $40,840—$197. Beginning in 2025, both income ceilings and credit amounts adjust against the 2023 housing price index using the prior year's index. Renter and homeowner credits use the national urban-consumer housing index; other chapter programs use the federal tax-code index. Counties apply homeowner credits against property taxes, and no interest is paid on credit payments.
Renter credits follow income and rent
The renter's credit uses these base income ceilings and rent percentages beginning in 2024: $13,884—9.5%; $18,515—8.5%; $23,141—7%; $27,770—5.5%; $32,401—4%; $36,754—3%; $40,840—2.5%. Each rate applies to its income bracket, and the payment cannot exceed that bracket's homeowner credit maximum. Beginning in 2025, income ceilings adjust using the prior year's housing price index compared with 2023. Only one person per household can receive the credit each year. Claims go to the State Tax Commission by December 31; unitemized electricity or gas reduces counted rent by 7%, or 13% for both.
Disabled veterans get defined exemption access
Veteran claimants include veterans with a permanent, total 100% service-connected disability acquired in the line of duty during training or conflict. Unmarried surviving spouses and minor orphans can qualify through such veterans or veterans killed in action or dying in duty. Covered property includes the primary home, even during inpatient care, and personal-use property not used for business. Counties still need a disability statement, but the law drops the specified military issuer and stated disability percentage requirements. Qualifying disabled veterans can claim property owned at any time in the claim year; applications generally are due September 1, and pre-purchase applications are allowed for intended primary homes.
Hardship homeowners get tax relief access
Property tax abatement is available to residents who meet Utah's constitutional poverty standard and cannot pay their residence taxes when due. They must be 65 or older, or younger with a disability or county-found extreme hardship. Household income must be below the homeowner credit limit, and they must live there at least 10 months yearly. The normal application deadline is September 1. Counties must allow one extra year for filing prevented by illness or injury, an immediate-family death that year, circumstances beyond reasonable control, or an unjust or unreasonable denial.
Military service can exempt home taxes
Qualifying active-duty service provides a full exemption of a primary home's taxable value for the following calendar year. Active or reserve service members need at least 200 active-duty days outside Utah within a continuous 365-day period. The days need not be consecutive, must be completed in the year before applying, and cannot have supported an earlier exemption. Applications generally are due September 1, and applicants intending to buy a primary home can apply before ownership.
Older homeowners can postpone property taxes
Counties must defer taxes and tax notice charges for qualifying owners who are at least 75 by December 31. Household income cannot exceed twice the homeowner credit income limit; liquid resources cannot exceed 20 times last year's residence taxes. The home must be the primary residence on January 1, with no delinquent taxes, charges, or penalties. Its value cannot exceed the county median unless ownership has continued for 20 years; mortgage or trust-deed holders must approve. Applications generally are due annually September 1; trusts can qualify through eligible grantors, and state county reimbursements exclude taxes assessed after December 31, 2026.
Surviving spouses gain tax credit access
Surviving spouses can qualify for renter or homeowner credits regardless of either spouse's age. They must have shared a household when the spouse died and be unmarried when filing. They must also meet the credit's income and other claimant requirements. Anyone who independently qualifies for both renter and homeowner credits can claim both in the same year.
Trusts and alternative homes get relief
Tax relief can cover an owned or rented Utah mobile home, manufactured home, or houseboat. A residence includes up to one acre needed for home use, but not furniture or appliances. Counties may grant a homeowner credit, deferral, or abatement for an applicant's share of trust-held property. A qualifying power must return title to the applicant, who must owe that share's taxes starting January 1 of the claim year. The applicant must also qualify for the relief program being claimed.
Rental assistance cannot support renter credits
Renters cannot count rental assistance payments as rent when calculating the renter's credit. Only rent not covered by rental assistance counts. The State Tax Commission can define government, charitable, and religious organizations when applying this rule.
Veteran trust exemption option is removed
The law removes the former veteran-specific county option for granting part of an exemption on trust-held property. That option treated a qualifying veteran as owning the share that a qualifying power returned to the veteran. The removed authority concerned the veteran exemption, rather than the separate trust rules for homeowner credits, deferrals, and abatements.
Homeowner deferrals require yearly applications
Beginning January 1, 2026, discretionary county deferrals generally require a signed eligibility statement each year by September 1. Both spouses must sign when both live in a home they own as joint tenants. Counties must give one extra year to prior-year recipients and applicants with qualifying illness, injury, immediate-family death, loss of reasonable control, or unjust denial. Counties may defer residential taxes and notice charges with mortgage-holder consent and no income-producing assets available for liquidation. Deferred amounts become a recorded lien with recording fees and interest at half the delinquent-tax rate, generally payable when sold or no longer the primary home; surviving-spouse and qualifying-trust transfers are protected.
Sharp value increases allow tax deferrals
The recodified rules effective January 1, 2026 preserve five-year deferrals for qualifying assessed-value increases of 150% in 2023 or 2024. Increases solely from improvements, zoning, or legal-description changes do not qualify; separate qualifying increases in both years receive separate deferral periods. Owners pay 20% of taxes and notice charges each year, with no interest or penalties during deferral. Deferred amounts remain a tax lien, and unpaid balances can face interest or penalties afterward. Applications generally were due June 30, 2025, or 30 days after a final unappealable judgment; required 2024 notices explained appeals, deferrals, and possible interest or penalty waivers.
Tax relief value cap tracks inflation
The adjusted taxable-value limit is $479,504 for 2023 for relief subject to that cap. Each later year's limit equals the prior year's limit adjusted by the prior year's actual consumer price change. This lets the limit track prices while retaining a ceiling on relief subject to the cap. The cap is not the amount of a household's tax credit or refund.
Counties refund tax relief overpayments
Counties must refund property tax overpayments of at least $1 after granting qualifying relief. Covered relief includes homeowner credits, qualifying abatements, veteran exemptions, and active-duty exemptions. Although the former indigent-abatement refund provision is repealed, the chapter-wide refund requirement includes indigent-person abatements. The refund equals taxes paid minus taxes actually due after relief.
Tax relief decisions can be appealed
People with an interest in a covered final property tax relief decision can appeal to the State Tax Commission. They must file notice with the county auditor within 30 days after final action. The notice must explain the grounds for appeal. A separate path for 2023 deferral-eligible valuation disputes had a June 30, 2025 commission filing deadline and required sound evidence of substantial error from the party bearing the burden.
Improper tax relief claims bring charges
Excessive, negligently prepared tax relief claims carry interest of 1% per month from the claim date until refund or repayment. Negligent claims also face a 10% reduction of the corrected claim. Fraudulent claims are denied, and amounts paid can be recovered with 1% monthly interest from the claim date. Fraudulent claimants and people helping prepare fraudulent claims can face a class A misdemeanor.
Tax relief filing extensions are reorganized
A chapter-wide rule lets the State Tax Commission or a county extend tax relief filing deadlines for good cause. Extensions under that rule cannot go beyond December 31 of the year the application is due. The law removes separate county good-cause extensions from September 1 to December 31 for veteran and active-duty exemption applications. Separate one-year military exemption extensions for specified circumstances remain.
Tax relief payments survive claimant deaths
When someone dies after filing a timely relief claim, the county or commission must pay another household member. Commission rules determine which household member receives it. If the claimant lived alone, payment may go to an executor or administrator. Without an appointed and qualified executor or administrator within two years after filing, the money goes to the state.
Sponsors & Cosponsors
Sponsor
Doug Welton
Republican • House
Cosponsors
Daniel McCay
Republican • Senate
Roll Call Votes
House vote • 3/5/2025
House/ concurs with Senate amendment
Yes: 73 • No: 0
Senate vote • 3/3/2025
Senate/ passed 3rd reading
Yes: 27 • No: 0
Senate vote • 3/3/2025
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • 2/14/2025
Senate/ circled
Yes: 0 • No: 0
Senate vote • 2/13/2025
Senate/ passed 2nd reading
Yes: 25 • No: 0
Senate vote • 2/3/2025
Senate Comm - Favorable Recommendation
Yes: 3 • No: 0
Senate vote • 2/3/2025
Senate Comm - Substitute Recommendation
Yes: 3 • No: 0
House vote • 1/21/2025
House/ passed 3rd reading
Yes: 74 • No: 0
Senate vote • Unknown
Senate/ circled
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ uncircled
Yes: 0 • No: 0
Actions Timeline
Governor Signed
3/25/2025House/ to Governor
3/12/2025HouseHouse/ received enrolled bill from Printing
3/12/2025HouseHouse/ enrolled bill to Printing
3/11/2025HouseEnrolled Bill Returned to House or Senate
3/11/2025Draft of Enrolled Bill Prepared
3/5/2025Bill Received from House for Enrolling
3/5/2025House/ signed by Speaker/ sent for enrolling
3/5/2025HouseHouse/ received from Senate
3/5/2025HouseSenate/ to House
3/5/2025SenateSenate/ signed by President/ returned to House
3/5/2025SenateSenate/ received from House
3/5/2025SenateHouse/ to Senate
3/5/2025HouseHouse/ concurs with Senate amendment
3/5/2025HouseHouse/ placed on Concurrence Calendar
3/4/2025HouseHouse/ received from Senate
3/4/2025HouseSenate/ to House with amendments
3/3/2025SenateSenate/ passed 3rd reading
3/3/2025SenateSenate/ uncircled
3/3/2025SenateSenate/ circled
2/14/2025SenateSenate/ 3rd reading
2/14/2025SenateSenate/ passed 2nd reading
2/13/2025SenateSenate/ 2nd reading
2/13/2025SenateSenate/ placed on 2nd Reading Calendar
2/4/2025SenateSenate/ comm rpt/ substituted
2/4/2025Senate
Bill Text
Enrolled
3/11/2025
Substitute #2
1/24/2025
Substitute #1
1/17/2025
Introduced
12/16/2024