# Utah S.B. 202: Property Tax Revisions Utah S.B. 202, Property Tax Revisions, is a 2025 General Session Senate bill sponsored by Chris H. Wilson (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-SB202-2025GS - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Utah S.B. 202 - State: Utah - Session: 2025 General Session - Title: Property Tax Revisions - Status: signed - Chamber: Senate - Introduced: 2025-01-31 - Last action: 2025-03-25, Governor Signed - Sponsor: Chris H. Wilson (Republican) - Cosponsors: 1 - Subjects: Counties, Property Tax, State Tax Commission, Property Tax Collection, Revenue and Taxation, Assessment and Equalization, County Officers, Local Taxation and Fees - Touches household money: yes - Roll calls: 8 (170 yes, 1 no in all) - Economic provisions PRIA read: 10 ## Summary No summary available. ## Bill overview: provisions PRIA read - Clearer property notices and online details: benefit, low. Beginning May 7, 2025, county tax bills must explain payment options and collection procedures for taxes and notice charges. They may give a payment website or street address. Beginning January 1, 2026, annual valuation notices replace payment details with appeal instructions, including online fili… - Property owners get online appeal filing: benefit, low. Beginning January 1, 2026, counties must provide online filing for real-property valuation and equalization appeals. The Multicounty Appraisal Trust must fund a statewide filing portal and help counties track and report appeals. It may link to county portals with equivalent functions. Counties must… - Tax hearings gain online participation options: benefit, low. Beginning May 7, 2025, online and Class A public notices replace newspaper requirements for covered tax-increase ads and consolidated hearing lists. Tax-increase ads must run for at least 14 days before hearings and include attendance details and a virtual meeting link. Covered hearings must allow… - Property appeal officials need approved training: benefit, low. Beginning January 1, 2026, the commission must provide training and continuing education for property tax hearing officers. Training covers property valuation and administrative law, and officers need a completion designation before serving. The commission may approve county or private programs. Co… - State strengthens county property assessment oversight: benefit, low. Beginning May 7, 2025, the Utah State Tax Commission supervises county assessors, equalization boards, and other assessment and collection officers. It must take corrective action when a county officer materially fails to perform a property-assessment duty. Responses include written notices, assess… - Counties keep funds despite assessor lapses: benefit, low. Beginning May 7, 2025, counties no longer lose statewide assessment-and-collection revenue after two consecutive years of assessor noncompliance. That forfeited money previously went to the Multicounty Appraisal Trust. Assessors still must earn their training completion designation within 12 months… - Property assessment levy rate rounds upward: cost, low. For calendar years beginning January 1, 2025, or later, the multicounty assessment-and-collection levy uses an upward rounding rule. Its certified revenue levy rate is rounded up to six decimal places. The law does not state the resulting change in any property's tax bill. - Counties pay full state appraisal costs: cost, low. Beginning May 7, 2025, counties pay the full cost of state appraisal or technical services received by agreement. This replaces the former 50% county share. The commission must also assist officers it finds have materially failed to perform assessment duties for at least one year. Counties must pay… - Land tax breaks continue during review: mixed, medium. Beginning May 7, 2025, enrolled land can keep its special tax assessment after an ownership or legal-description change. The land must still qualify, and the owner must submit a new application within 120 days. The county must check completeness and approve or deny the application within 30 days af… - Counties pay for missed assessment adjustments: mixed, low. Beginning May 7, 2025, the state must carry out ordered assessment adjustments when a county fails to implement them. The county must pay the reasonable implementation costs. These adjustments align assessment levels with market values and can raise or lower assessed values. This specific enforceme… ## Sponsors and cosponsors - Sponsor: Chris H. Wilson (Republican), Senate - Cosponsor: Steve Eliason (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-03-05 | Senate | Senate/ concurs with House amendment | pass | 26 | 0 | | | 2025-03-04 | House | House/ passed 3rd reading | pass | 70 | 1 | | | 2025-02-25 | House | House Comm - Substitute Recommendation | pass | 9 | 0 | | | 2025-02-25 | House | House Comm - Favorable Recommendation | pass | 9 | 0 | | | 2025-02-19 | Senate | Senate/ passed 3rd reading | pass | 23 | 0 | | | 2025-02-18 | Senate | Senate/ passed 2nd reading | pass | 24 | 0 | | | 2025-02-12 | Senate | Senate Comm - Substitute Recommendation | pass | 5 | 0 | | | 2025-02-12 | Senate | Senate Comm - Favorable Recommendation | pass | 4 | 0 | | ## Actions (43) - 2025-03-25: Governor Signed - 2025-03-13: Senate/ to Governor (Senate) - 2025-03-13: Senate/ received enrolled bill from Printing (Senate) - 2025-03-07: Senate/ enrolled bill to Printing (Senate) - 2025-03-07: Enrolled Bill Returned to House or Senate - 2025-03-05: Draft of Enrolled Bill Prepared - 2025-03-05: Bill Received from Senate for Enrolling - 2025-03-05: Senate/ signed by President/ sent for enrolling (Senate) - 2025-03-05: Senate/ received from House (Senate) - 2025-03-05: House/ to Senate (House) - 2025-03-05: House/ signed by Speaker/ returned to Senate (House) - 2025-03-05: House/ received from Senate (House) - 2025-03-05: Senate/ to House (Senate) - 2025-03-05: Senate/ concurs with House amendment (Senate) - 2025-03-05: Senate/ placed on Concurrence Calendar (Senate) - 2025-03-05: Senate/ received from House (Senate) - 2025-03-04: House/ to Senate (House) - 2025-03-04: House/ passed 3rd reading (House) - 2025-03-04: House/ 3rd reading (House) - 2025-03-04: House/ 2nd reading (House) - 2025-03-04: House/ Rules to 3rd Reading Calendar (House) - 2025-02-25: House/ return to Rules due to fiscal impact (House) - 2025-02-25: House/ comm rpt/ substituted (House) - 2025-02-25: House Comm - Favorable Recommendation (House) - 2025-02-25: House Comm - Substitute Recommendation (House) - 2025-02-21: House/ to standing committee (House) - 2025-02-19: House/ 1st reading (Introduced) (House) - 2025-02-19: House/ received from Senate (House) - 2025-02-19: Senate/ to House (Senate) - 2025-02-19: Senate/ passed 3rd reading (Senate) - 2025-02-19: Senate/ 3rd reading (Senate) - 2025-02-18: Senate/ passed 2nd reading (Senate) - 2025-02-18: Senate/ 2nd reading (Senate) - 2025-02-13: Senate/ placed on 2nd Reading Calendar (Senate) - 2025-02-13: Senate/ comm rpt/ substituted (Senate) - 2025-02-12: Senate Comm - Favorable Recommendation (Senate) - 2025-02-12: Senate Comm - Substitute Recommendation (Senate) - 2025-02-06: Senate Comm - Not Considered (Senate) - 2025-02-06: Senate/ received fiscal note from Fiscal Analyst (Senate) - 2025-02-04: Senate/ to standing committee (Senate) - 2025-02-03: Senate/ 1st reading (Introduced) (Senate) - 2025-01-31: Senate/ received bill from Legislative Research (Senate) - 2025-01-31: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2025-03-07: [PDF](https://le.utah.gov/Session/2025/bills/enrolled/SB0202.pdf) - Substitute #2, 2025-02-24: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0202S02.pdf) - Substitute #1, 2025-02-11: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0202S01.pdf) - Introduced, 2025-01-31: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0202.pdf) ## Related bills - H.B. 493: Medical Examiner Amendments (signed) - S.B. 199: Guardianship Amendments (signed) - H.B. 562: Law Enforcement and Criminal Justice Amendments (signed) - S.B. 197: Property Tax Amendments (vetoed) - H.B. 482: Health and Human Services Reporting Requirements (signed) - S.B. 3: Appropriations Adjustments (signed) ## Sources - [Enrolled (PDF)](https://le.utah.gov/Session/2025/bills/enrolled/SB0202.pdf) - [Substitute #2 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0202S02.pdf) - [Substitute #1 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0202S01.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0202.pdf) ## Related - [H.B. 493: Medical Examiner Amendments](https://policyrisk.com/state-bill/UT-HB493-2025GS) - [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) - [S.B. 197: Property Tax Amendments](https://policyrisk.com/state-bill/UT-SB197-2025GS) - [H.B. 482: Health and Human Services Reporting Requirements](https://policyrisk.com/state-bill/UT-HB482-2025GS) - [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-SB202-2025GS (as of 2026-10-17).