All Roll Calls
Yes: 125 • No: 0
UtahH.B. 622025 General SessionHouseWALLET
Property Tax Act Modifications
Sponsored By: Steve Eliason (Republican)
Signed by Governor
Property TaxProperty Tax ReliefState Tax CommissionRevenue and TaxationFarmland Assessment
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 3 benefits, 2 costs, 1 mixed.
Small farm parcels gain tax eligibility
Farm parcels under five contiguous acres can qualify for agricultural-use tax assessment when farmed with other eligible land under identical legal ownership. The land must meet active farming and two-successive-year requirements. A parcel with a home must itself significantly contribute to farm operations; the other acreage cannot establish that contribution. The law took effect May 7, 2025.
Farm homes lose agricultural acreage treatment
Land beneath a farm residence and land used with it do not count as acreage actively used for farming. The home, its site, and related residential land are valued and taxed under the county’s usual rules for taxable buildings and land. The law took effect May 7, 2025.
Local property tax rate calculations change
Utah changes the calculations used to set local certified property tax rates. The calculation uses prior-year budgeted property tax revenue without subtracting the amount previously called “qualifying exempt revenue.” It also excludes revenue from county-assessed semiconductor manufacturing equipment and that equipment’s prior-year taxable value. The prior-year revenue change took effect May 7, 2025, and applies back to January 1, 2025. These changes do not establish a specific increase or decrease in your tax bill.
Homeowner exemption no longer presumes Utah domicile
Claiming a Utah primary residence exemption no longer creates a presumption of Utah domicile—your legal home for income taxes. The claim still must be considered when deciding whether you and your spouse are domiciled in Utah. This applies when either spouse claims the exemption. The law took effect May 7, 2025.
Property tax relief decisions gain appeals
You can appeal a property tax deferral or abatement decision to the Utah State Tax Commission. File a notice stating your reasons with the county auditor within 30 days after the final action. The law took effect May 7, 2025, and applies back to January 1, 2025.
Deadline limits homeowners’ tax exemption applications
County boards cannot accept late applications for the primary residence property tax exemption, except through Tax Commission rule exceptions. The deadline is the later of September 15 of the exemption year or 45 days after the county auditor’s required notice. The Commission must report its exception rules to the Revenue and Taxation Interim Committee. The law took effect May 7, 2025.
Sponsors & Cosponsors
Sponsor
Steve Eliason
Republican • House
Cosponsors
Daniel McCay
Republican • Senate
Roll Call Votes
Senate vote • 2/14/2025
Senate/ passed 3rd reading
Yes: 23 • No: 0
Senate vote • 2/14/2025
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: 27 • No: 0
Senate vote • 2/3/2025
Senate Comm - Favorable Recommendation
Yes: 4 • No: 0
House vote • 1/29/2025
House/ passed 3rd reading
Yes: 71 • No: 0
House vote • 1/29/2025
House/ uncircled
Yes: 0 • No: 0
House vote • 1/24/2025
House/ circled
Yes: 0 • No: 0
House vote • Unknown
House/ uncircled
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ circled
Yes: 0 • No: 0
House vote • Unknown
House/ circled
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
3/6/2025HouseEnrolled Bill Returned to House or Senate
3/6/2025Draft of Enrolled Bill Prepared
2/19/2025Bill Received from House for Enrolling
2/19/2025House/ signed by Speaker/ sent for enrolling
2/18/2025HouseHouse/ received from Senate
2/18/2025HouseSenate/ to House
2/14/2025SenateSenate/ signed by President/ returned to House
2/14/2025SenateSenate/ passed 3rd reading
2/14/2025SenateSenate/ uncircled
2/14/2025SenateSenate/ 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/ committee report favorable
2/4/2025SenateSenate Comm - Favorable Recommendation
2/3/2025SenateSenate/ to standing committee
1/31/2025SenateSenate/ 1st reading (Introduced)
1/30/2025SenateSenate/ received from House
1/29/2025SenateHouse/ to Senate
1/29/2025HouseHouse/ passed 3rd reading
1/29/2025House
Bill Text
Enrolled
3/6/2025
Introduced
12/20/2024