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UtahS.B. 162025 General SessionSenateWALLET

Property Tax Notice Amendments

Sponsored By: Lincoln Fillmore (Republican)

Signed by Governor

CountiesPolitical Subdivisions (Local Issues)Property TaxProperty Tax ReliefProperty Tax CollectionRevenue and TaxationCounty and Municipal FinanceLocal Taxation and FeesNotice Requirements

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Homeowners can delay taxes, with interest

Beginning May 7, 2025, Utah counties can let low-asset homeowners delay property taxes and notice charges, rather than forgive them. The change applies back to January 1, 2025. Owners must apply, receive notice, and get written approval from every mortgage or trust deed holder. Applicants must lack enough liquid assets to pay, including income-producing assets they could sell; counties must consider transfers to relatives during the previous three years. Deferred taxes, notice charges, and recording fees become a lien against the home, earning interest at half the regular statutory rate. Payment generally comes due when the deferral ends, including after a sale or loss of primary-residence status. Exceptions for surviving spouses and certain owner-created trusts can let deferrals continue. For repeated deferrals on one single-family home, one lien can cover all amounts and keep its original priority date.

Clearer homeowner tax notices and delivery safeguards

The law took effect May 7, 2025, with changes applying back to January 1, 2025. Property valuation notices must show the combined basic tax rate; this disclosure does not change the tax owed. Residential notices must explain that owners age 65 or older, disabled owners, or those facing extreme hardship may qualify for deferrals. The home must be their primary residence, and notices must give a phone number or website prominently listing one. Counties must try to confirm receipt of electronic notices. If receipt remains unverified at least 14 days before the equalization board meeting and proposed tax-increase hearing, counties must mail notices. Taxpayers can revoke electronic delivery by April 30, but payment and appeal deadlines remain unchanged. Enrollment otherwise continues until a new election or invalid contact information. The law gives S.B. 197's notice amendments priority if both laws apply.

Sponsors & Cosponsors

Sponsor

  • Lincoln Fillmore

    Republican • Senate

Cosponsors

  • Steve Eliason

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 129 • No: 0

Senate vote • 3/6/2025

Senate/ concurs with House amendment

Yes: 21 • No: 0

House vote • 3/6/2025

House/ uncircled

Yes: 0 • No: 0

House vote • 3/6/2025

House/ substituted

Yes: 0 • No: 0

House vote • 3/6/2025

House/ passed 3rd reading

Yes: 73 • No: 0

House vote • 1/27/2025

House Comm - Favorable Recommendation

Yes: 10 • No: 0

Senate vote • 1/21/2025

Senate/ passed 2nd & 3rd readings/ suspension

Yes: 25 • No: 0

House vote • Unknown

House/ uncircled

Yes: 0 • No: 0

House vote • Unknown

House/ substituted

Yes: 0 • No: 0

Actions Timeline

  1. Governor Signed

    3/26/2025

  2. Senate/ to Governor

    3/13/2025Senate

  3. Senate/ received enrolled bill from Printing

    3/13/2025Senate

  4. Senate/ enrolled bill to Printing

    3/12/2025Senate

  5. Enrolled Bill Returned to House or Senate

    3/12/2025

  6. Draft of Enrolled Bill Prepared

    3/7/2025

  7. Bill Received from Senate for Enrolling

    3/7/2025

  8. Senate/ signed by President/ sent for enrolling

    3/7/2025Senate

  9. Senate/ received from House

    3/7/2025Senate

  10. House/ to Senate

    3/6/2025House

  11. House/ signed by Speaker/ returned to Senate

    3/6/2025House

  12. House/ received from Senate

    3/6/2025House

  13. Senate/ to House

    3/6/2025Senate

  14. Senate/ concurs with House amendment

    3/6/2025Senate

  15. Senate/ placed on Concurrence Calendar

    3/6/2025Senate

  16. Senate/ received from House

    3/6/2025Senate

  17. House/ to Senate

    3/6/2025House

  18. House/ passed 3rd reading

    3/6/2025House

  19. House/ substituted

    3/6/2025House

  20. House/ uncircled

    3/6/2025House

  21. House/ 3rd reading

    1/31/2025House

  22. Senate/ received fiscal note from Fiscal Analyst

    1/30/2025Senate

  23. House/ 2nd reading

    1/28/2025House

  24. House/ committee report favorable

    1/28/2025House

  25. House Comm - Favorable Recommendation

    1/27/2025House

Bill Text

  • Enrolled

    3/12/2025

    PDF

  • Substitute #1

    3/6/2025

    PDF

  • Introduced

    12/18/2024

    PDF

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