All Roll Calls
Yes: 135 • No: 0
UtahS.B. 2382026 General SessionSenateWALLET
Property Tax Adjustments
Sponsored By: Chris H. Wilson (Republican)
Signed by Governor
Property TaxState Tax CommissionRevenue and TaxationCounty OfficersTruth in Taxation
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 3 benefits, 1 costs, 1 mixed.
Clearer notices for judgment tax levies
Beginning January 1, 2026, taxing entities must give clearer notice before imposing a judgment levy to fund court-ordered tax payments. They must advertise online and through a Class A public notice for at least 14 days before the hearing. Advertisements must show the hearing date, time, place, levy amount, duration, and tax impact on average homes and businesses. Property-owner notices must also give the hearing details, levy amount, and duration. The levy requires an eligible final, nonappealable judgment or order issued at least 15 days before the certified tax rate is set.
Compliance checks before higher tax rates
Beginning January 1, 2026, covered taxing entities must submit all compliance evidence within seven days after adopting their final budgets. They must also provide information the State Tax Commission requires. Within 30 days after receiving the evidence, the commission cannot certify an above-certified rate if it finds noncompliance. County auditors may audit compliance with the full section and must report failures to the commission.
More access to tax increase hearings
Beginning January 1, 2026, tax-increase hearing ads must announce in-person and virtual participation, with online instructions posted at least 24 hours ahead. Covered hearings must support video, audio, spoken testimony, and electronic written comments before and during the hearing; counties must help when asked. When the county auditor compiles the required property-owner list, the taxing entity must make it accessible from its website’s main page. Access must start at least 14 days before the hearing and continue through State Tax Commission certification of the certified rate. Tax-increase hearings cannot share a date with general-business meetings or other hearings, except budget hearings and specified fee or enterprise-fund hearings. Calendar-year entities no longer have to combine tax-increase hearings with the county or special-district hearings named in the law.
Proof requirements for property tax appeals
Beginning January 1, 2027, proof requirements apply to State Tax Commission appeals over property value or equal treatment. For property assessed under Part 2, the party bearing the burden must show substantial error and sound evidence supporting the requested value. A party requesting the original assessed value does not have to show substantial error. The rule covers property assessed under Part 2, not just real estate.
New application rules for homeowners’ exemptions
Beginning January 1, 2027, homeowners must apply for the residential property tax exemption in three cases. These are when the property did not qualify last year, ownership changes, or the county board questions its eligibility. Owners must apply to the county board of equalization before the county grants the exemption. The application cannot ask for the sale price, and counties cannot request information beyond the State Tax Commission’s form. Part-year residential property is excluded from this application rule.
Sponsors & Cosponsors
Sponsor
Chris H. Wilson
Republican • Senate
Cosponsors
Steve Eliason
Republican • House
Roll Call Votes
House vote • 3/5/2026
House/ circled
Yes: 0 • No: 0
House vote • 3/5/2026
House/ passed 3rd reading
Yes: 72 • No: 0
House vote • 3/5/2026
House/ uncircled
Yes: 0 • No: 0
House vote • 2/25/2026
House Comm - Favorable Recommendation
Yes: 9 • No: 0
Senate vote • 2/23/2026
Senate/ passed 3rd reading
Yes: 22 • No: 0
Senate vote • 2/20/2026
Senate/ passed 2nd reading
Yes: 26 • No: 0
Senate vote • 2/5/2026
Senate Comm - Favorable Recommendation
Yes: 6 • No: 0
Actions Timeline
Governor Signed
3/23/2026Senate/ to Governor
3/13/2026SenateSenate/ received enrolled bill from Printing
3/13/2026SenateSenate/ enrolled bill to Printing
3/11/2026SenateEnrolled Bill Returned to House or Senate
3/11/2026Draft of Enrolled Bill Prepared
3/6/2026Bill Received from Senate for Enrolling
3/6/2026Senate/ signed by President/ sent for enrolling
3/6/2026SenateSenate/ received from House
3/6/2026SenateHouse/ to Senate
3/5/2026HouseHouse/ signed by Speaker/ returned to Senate
3/5/2026HouseHouse/ passed 3rd reading
3/5/2026HouseHouse/ uncircled
3/5/2026HouseHouse/ circled
3/5/2026HouseHouse/ 3rd reading
3/5/2026HouseHouse/ 2nd reading
2/26/2026HouseHouse/ committee report favorable
2/26/2026HouseHouse Comm - Favorable Recommendation
2/25/2026House/ to standing committee
2/24/2026HouseHouse/ 1st reading (Introduced)
2/23/2026HouseHouse/ received from Senate
2/23/2026HouseSenate/ to House
2/23/2026SenateSenate/ passed 3rd reading
2/23/2026SenateSenate/ 3rd reading
2/23/2026SenateSenate/ passed 2nd reading
2/20/2026Senate
Bill Text
Enrolled
3/11/2026
Introduced
2/2/2026