# Utah S.B. 238: Property Tax Adjustments Utah S.B. 238, Property Tax Adjustments, is a 2026 General Session Senate bill sponsored by Chris H. Wilson (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-SB238-2026GS - 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. 238 - State: Utah - Session: 2026 General Session - Title: Property Tax Adjustments - Status: signed - Chamber: Senate - Introduced: 2026-02-02 - Last action: 2026-03-23, Governor Signed - Sponsor: Chris H. Wilson (Republican) - Cosponsors: 1 - Subjects: Property Tax, State Tax Commission, Revenue and Taxation, County Officers, Truth in Taxation - Touches household money: yes - Roll calls: 7 (135 yes, 0 no in all) - Economic provisions PRIA read: 5 ## Summary No summary available. ## Bill overview: provisions PRIA read - Clearer notices for judgment tax levies: benefit, low. 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, lev… - Compliance checks before higher tax rates: benefit, low. 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-cert… - More access to tax increase hearings: benefit, low. 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… - Proof requirements for property tax appeals: cost, low. 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… - New application rules for homeowners’ exemptions: mixed, low. 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 count… ## Sponsors and cosponsors - Sponsor: Chris H. Wilson (Republican), Senate - Cosponsor: Steve Eliason (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-05 | House | House/ circled | fail | 0 | 0 | | | 2026-03-05 | House | House/ passed 3rd reading | pass | 72 | 0 | | | 2026-03-05 | House | House/ uncircled | fail | 0 | 0 | | | 2026-02-25 | House | House Comm - Favorable Recommendation | pass | 9 | 0 | | | 2026-02-23 | Senate | Senate/ passed 3rd reading | pass | 22 | 0 | | | 2026-02-20 | Senate | Senate/ passed 2nd reading | pass | 26 | 0 | | | 2026-02-05 | Senate | Senate Comm - Favorable Recommendation | pass | 6 | 0 | | ## Actions (34) - 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 - 2026-03-06: Draft of Enrolled Bill Prepared - 2026-03-06: Bill Received from Senate for Enrolling - 2026-03-06: Senate/ signed by President/ sent for enrolling (Senate) - 2026-03-06: Senate/ received from House (Senate) - 2026-03-05: House/ to Senate (House) - 2026-03-05: House/ signed by Speaker/ returned to Senate (House) - 2026-03-05: House/ passed 3rd reading (House) - 2026-03-05: House/ uncircled (House) - 2026-03-05: House/ circled (House) - 2026-03-05: House/ 3rd reading (House) - 2026-02-26: House/ 2nd reading (House) - 2026-02-26: House/ committee report favorable (House) - 2026-02-25: House Comm - Favorable Recommendation - 2026-02-24: 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/ committee report favorable (Senate) - 2026-02-05: Senate Comm - Favorable 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/SB0238.pdf) - Introduced, 2026-02-02: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0238.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/SB0238.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0238.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-SB238-2026GS (as of 2026-10-14).