# Utah S.B. 236: Property Tax Exemption Process Amendments Utah S.B. 236, Property Tax Exemption Process Amendments, is a 2026 General Session Senate bill sponsored by Keith Grover (Republican); status signed, last action 2026-03-23 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-14). - Canonical: https://policyrisk.com/state-bill/UT-SB236-2026GS - As of: 2026-10-14 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Utah S.B. 236 - State: Utah - Session: 2026 General Session - Title: Property Tax Exemption Process Amendments - Status: signed - Chamber: Senate - Introduced: 2026-02-02 - Last action: 2026-03-23, Governor Signed - Sponsor: Keith Grover (Republican) - Cosponsors: 1 - Subjects: Property Tax, State Tax Commission, Revenue and Taxation, Assessment and Equalization, Local Taxation and Fees - Touches household money: yes - Roll calls: 6 (135 yes, 1 no in all) - Economic provisions PRIA read: 4 ## Summary No summary available. ## Bill overview: provisions PRIA read - More filing time for qualifying owners: benefit, low. Beginning January 1, 2027, owners acquiring qualifying property on or after January 1 get a separate exclusive use exemption deadline. They can apply by June 1 of the acquisition year or 120 days after acquisition, whichever is later. The county board must issue a written decision by May 15 or 90 d… - Annual filings protect owners' tax exemptions: mixed, medium. Beginning January 1, 2027, owners of exempt property covered by Section 59-2-1101(3)(a)(iv) or (v) must file annual statements by March 1. The Utah State Tax Commission sets the form and contents by rule and makes the form available to counties. Owners can file through March 31 if they prove a medi… - Owners face exemption reviews with appeals: mixed, medium. Beginning January 1, 2027, county boards can review exempt property when they have reason to believe it no longer qualifies. The board must first notify the owner in the manner set by rule. If the property no longer qualifies, the board must issue a written decision revoking the exemption. The deci… - New filing rules for tax exemptions: mixed, low. Beginning January 1, 2027, Utah's general property tax exemption process requires a written application by March 1 of the exemption year. The applicant or agent must verify it with a signed statement. Some exemptions have separate rules or require no application. Counties cannot require application… ## Sponsors and cosponsors - Sponsor: Keith Grover (Republican), Senate - Cosponsor: David Shallenberger (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-06 | House | House/ passed 3rd reading | pass | 66 | 1 | | | 2026-03-02 | House | House Comm - Favorable Recommendation | pass | 9 | 0 | | | 2026-02-23 | Senate | Senate/ passed 3rd reading | pass | 24 | 0 | | | 2026-02-20 | Senate | Senate/ passed 2nd reading | pass | 26 | 0 | | | 2026-02-05 | Senate | Senate Comm - Substitute Recommendation | pass | 5 | 0 | | | 2026-02-05 | Senate | Senate Comm - Favorable Recommendation | pass | 5 | 0 | | ## Actions (35) - 2026-03-23: Governor Signed - 2026-03-13: Senate/ to Governor (Senate) - 2026-03-13: Senate/ received enrolled bill from Printing (Senate) - 2026-03-11: Senate/ enrolled bill to Printing (Senate) - 2026-03-11: Enrolled Bill Returned to House or Senate - 2026-03-10: Draft of Enrolled Bill Prepared - 2026-03-10: Bill Received from Senate for Enrolling - 2026-03-10: Senate/ signed by President/ sent for enrolling (Senate) - 2026-03-10: Senate/ received from House (Senate) - 2026-03-06: House/ to Senate (House) - 2026-03-06: House/ signed by Speaker/ returned to Senate (House) - 2026-03-06: House/ passed 3rd reading (House) - 2026-03-06: House/ 3rd reading (House) - 2026-03-06: House/ Rules to 3rd Reading Calendar (House) - 2026-03-03: House/ 3rd Reading Calendar to Rules (House) - 2026-03-03: House/ 2nd reading (House) - 2026-03-03: House/ committee report favorable (House) - 2026-03-02: House Comm - Favorable Recommendation - 2026-02-27: House/ to standing committee (House) - 2026-02-23: House/ 1st reading (Introduced) (House) - 2026-02-23: House/ received from Senate (House) - 2026-02-23: Senate/ to House (Senate) - 2026-02-23: Senate/ passed 3rd reading (Senate) - 2026-02-23: Senate/ 3rd reading (Senate) - 2026-02-20: Senate/ passed 2nd reading (Senate) - 2026-02-20: Senate/ 2nd reading (Senate) - 2026-02-06: Senate/ placed on 2nd Reading Calendar (Senate) - 2026-02-06: Senate/ comm rpt/ substituted (Senate) - 2026-02-05: Senate Comm - Favorable Recommendation - 2026-02-05: Senate Comm - Substitute Recommendation - 2026-02-05: Senate/ received fiscal note from Fiscal Analyst (Senate) - 2026-02-03: Senate/ to standing committee (Senate) - 2026-02-03: Senate/ 1st reading (Introduced) (Senate) - 2026-02-03: Senate/ received bill from Legislative Research (Senate) - 2026-02-02: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2026-03-11: [PDF](https://le.utah.gov/Session/2026/bills/enrolled/SB0236.pdf) - Substitute #1, 2026-02-05: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0236S01.pdf) - Introduced, 2026-02-02: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0236.pdf) ## Related bills - H.B. 94: Criminal Accounts Receivable Amendments (signed) - H.B. 101: Firearm Background Check Amendments (signed) - H.B. 178: School Zone Speeding Amendments (signed) - H.B. 134: Offender Transfer Amendments (signed) - H.B. 136: Unlicensed Driver Amendments (signed) - H.B. 220: Public Safety Data Amendments (signed) ## Sources - [Enrolled (PDF)](https://le.utah.gov/Session/2026/bills/enrolled/SB0236.pdf) - [Substitute #1 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0236S01.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0236.pdf) ## Related - [H.B. 94: Criminal Accounts Receivable Amendments](https://policyrisk.com/state-bill/UT-HB94-2026GS) - [H.B. 101: Firearm Background Check Amendments](https://policyrisk.com/state-bill/UT-HB101-2026GS) - [H.B. 178: School Zone Speeding Amendments](https://policyrisk.com/state-bill/UT-HB178-2026GS) - [H.B. 134: Offender Transfer Amendments](https://policyrisk.com/state-bill/UT-HB134-2026GS) - [H.B. 136: Unlicensed Driver Amendments](https://policyrisk.com/state-bill/UT-HB136-2026GS) - [H.B. 220: Public Safety Data Amendments](https://policyrisk.com/state-bill/UT-HB220-2026GS) - [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-SB236-2026GS (as of 2026-10-14).