2025 bills / S.B. 197

S.B. 197 Property Tax Amendments (2025)

Vetoed by the governorWritten by Sen. Daniel McCay · carried in the House by Rep. Jason B. Kyle

  1. Introduced
  2. Senate committee
  3. Senate vote
  4. House committee
  5. House vote
  6. Vetoed by governor (stopped here)

What this bill does

AI summary from the official description

The bill would limit property tax relief so a taxpayer cannot get the homeowner's credit or indigent abatement unless they received it within the previous two years, starting in 2026, and would bar receiving more than one of certain property tax relief forms. It would also remove yearly inflation adjustments for the homeowner's credit, raise the income limits and maximum amounts for the renter's credit, and change the rules and interest rates for property tax deferral programs.

About this summary

Quotes come from the official recordings' automatic captions, and plain-English summaries are written by AI from the official record. A person reviews them, but always check the recording before quoting anyone; every quote links to its moment in the video.

Check the official text below.

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Official description
  • defines terms
  • prohibits taxpayers from receiving the homeowner's credit unless the taxpayer received the credit within the previous two years, beginning in 2026
  • removes requirements for annual inflation adjustments for the homeowner's credit
  • increases the household income limits and maximum credit amounts allowed for a renter's credit
  • changes the qualifications, scope, duration, and rates of interest applicable to the discretionary and nondiscretionary property tax deferral programs
  • prohibits taxpayers from receiving indigent abatement unless the taxpayer received the abatement within the previous two years, beginning in 2026
  • requires a county auditor to include information on the property tax valuation notice regarding the availability of tax deferral programs
  • requires a county treasurer to include information on the tax notice regarding the amount of outstanding taxes and interest for taxpayers who receive a deferral
  • prohibits taxpayers from receiving more than one of certain forms of property tax relief
  • includes a coordination clause to address substantive and technical conflicts if this bill and H.B. 20, Property Tax Code Recodification, both pass and become law
  • makes technical and conforming changes
Full text and history on le.utah.gov →

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