# Utah H.B. 62: Property Tax Act Modifications Utah H.B. 62, Property Tax Act Modifications, is a 2025 General Session House bill sponsored by Steve Eliason (Republican); status signed, last action 2025-03-25 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/UT-HB62-2025GS - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Utah H.B. 62 - State: Utah - Session: 2025 General Session - Title: Property Tax Act Modifications - Status: signed - Chamber: House - Introduced: 2024-12-20 - Last action: 2025-03-25, Governor Signed - Sponsor: Steve Eliason (Republican) - Cosponsors: 1 - Subjects: Property Tax, Property Tax Relief, State Tax Commission, Revenue and Taxation, Farmland Assessment - Touches household money: yes - Roll calls: 12 (125 yes, 0 no in all) - Economic provisions PRIA read: 6 ## Summary No summary available. ## Bill overview: provisions PRIA read - Small farm parcels gain tax eligibility: benefit, medium. 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 op… - Homeowner exemption no longer presumes Utah domicile: benefit, low. 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 effec… - Property tax relief decisions gain appeals: benefit, low. 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. - Farm homes lose agricultural acreage treatment: cost, medium. 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. - Deadline limits homeowners’ tax exemption applications: cost, low. 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 except… - Local property tax rate calculations change: mixed, medium. 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 equipme… ## Sponsors and cosponsors - Sponsor: Steve Eliason (Republican), House - Cosponsor: Daniel McCay (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-02-14 | Senate | Senate/ passed 3rd reading | pass | 23 | 0 | | | 2025-02-14 | Senate | Senate/ uncircled | fail | 0 | 0 | | | 2025-02-14 | Senate | Senate/ circled | fail | 0 | 0 | | | 2025-02-13 | Senate | Senate/ passed 2nd reading | pass | 27 | 0 | | | 2025-02-03 | Senate | Senate Comm - Favorable Recommendation | pass | 4 | 0 | | | 2025-01-29 | House | House/ passed 3rd reading | pass | 71 | 0 | | | 2025-01-29 | House | House/ uncircled | fail | 0 | 0 | | | 2025-01-24 | House | House/ circled | fail | 0 | 0 | | | | House | House/ uncircled | fail | 0 | 0 | | | | Senate | Senate/ uncircled | fail | 0 | 0 | | | | Senate | Senate/ circled | fail | 0 | 0 | | | | House | House/ circled | fail | 0 | 0 | | ## Actions (33) - 2025-03-25: Governor Signed - 2025-03-12: House/ to Governor (House) - 2025-03-12: House/ received enrolled bill from Printing (House) - 2025-03-06: House/ enrolled bill to Printing (House) - 2025-03-06: Enrolled Bill Returned to House or Senate - 2025-02-19: Draft of Enrolled Bill Prepared - 2025-02-19: Bill Received from House for Enrolling - 2025-02-18: House/ signed by Speaker/ sent for enrolling (House) - 2025-02-18: House/ received from Senate (House) - 2025-02-14: Senate/ to House (Senate) - 2025-02-14: Senate/ signed by President/ returned to House (Senate) - 2025-02-14: Senate/ passed 3rd reading (Senate) - 2025-02-14: Senate/ uncircled (Senate) - 2025-02-14: Senate/ circled (Senate) - 2025-02-14: Senate/ 3rd reading (Senate) - 2025-02-13: Senate/ passed 2nd reading (Senate) - 2025-02-13: Senate/ 2nd reading (Senate) - 2025-02-04: Senate/ placed on 2nd Reading Calendar (Senate) - 2025-02-04: Senate/ committee report favorable (Senate) - 2025-02-03: Senate Comm - Favorable Recommendation (Senate) - 2025-01-31: Senate/ to standing committee (Senate) - 2025-01-30: Senate/ 1st reading (Introduced) (Senate) - 2025-01-29: Senate/ received from House (Senate) - 2025-01-29: House/ to Senate (House) - 2025-01-29: House/ passed 3rd reading (House) - 2025-01-29: House/ uncircled (House) - 2025-01-24: House/ circled (House) - 2025-01-24: House/ 3rd reading (House) - 2025-01-21: House/ 2nd reading (House) - 2025-01-21: House/ 1st reading (Introduced) (House) - 2025-01-21: House/ received fiscal note from Fiscal Analyst (House) - 2025-01-15: House/ received bill from Legislative Research (House) - 2024-12-20: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2025-03-06: [PDF](https://le.utah.gov/Session/2025/bills/enrolled/HB0062.pdf) - Introduced, 2024-12-20: [PDF](https://le.utah.gov/Session/2025/bills/introduced/HB0062.pdf) ## Related bills - S.B. 199: Guardianship Amendments (signed) - H.B. 562: Law Enforcement and Criminal Justice Amendments (signed) - H.B. 493: Medical Examiner Amendments (signed) - H.B. 482: Health and Human Services Reporting Requirements (signed) - S.B. 197: Property Tax Amendments (vetoed) - S.B. 3: Appropriations Adjustments (signed) ## Sources - [Enrolled (PDF)](https://le.utah.gov/Session/2025/bills/enrolled/HB0062.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2025/bills/introduced/HB0062.pdf) ## Related - [S.B. 199: Guardianship Amendments](https://policyrisk.com/state-bill/UT-SB199-2025GS) - [H.B. 562: Law Enforcement and Criminal Justice Amendments](https://policyrisk.com/state-bill/UT-HB562-2025GS) - [H.B. 493: Medical Examiner Amendments](https://policyrisk.com/state-bill/UT-HB493-2025GS) - [H.B. 482: Health and Human Services Reporting Requirements](https://policyrisk.com/state-bill/UT-HB482-2025GS) - [S.B. 197: Property Tax Amendments](https://policyrisk.com/state-bill/UT-SB197-2025GS) - [S.B. 3: Appropriations Adjustments](https://policyrisk.com/state-bill/UT-SB3-2025GS) - [Utah bills](https://policyrisk.com/states/utah/bills) - [Utah state hub](https://policyrisk.com/states/utah) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/UT-HB62-2025GS (as of 2026-10-17).