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Bills / S.B. 238

S.B. 238 Property Tax Adjustments

Became lawWritten by Sen. Chris H. Wilson · carried in the House by Rep. Steve Eliason

  1. Introduced
  2. Senate committee
  3. Senate vote
  4. House committee
  5. House vote
  6. Signed into law

What this bill does

The bill would require residential property owners to file an application with the County Board of Equalization to receive the residential exemption, and would repeal the requirement that county assessors send notices after ownership changes. It would also switch judgment levy advertising from newspapers to electronic publication and require taxing entities to post a county list of truth in taxation hearings on their websites.

Plain-English summary written by AI from the sponsor’s presentation in committee and on the floor. Check the official text below.

Official description
  • requires residential property owners to apply to the county to receive a residential exemption if the property was ineligible for the residential exemption in the prior year, an ownership interest in the property changes, or the county has reason to believe the property no longer qualifies for the residential exemption
  • clarifies burden of proof requirements in appeals involving property assessed by the State Tax Commission
  • modifies the content and publication of the advertisement required for taxing entities to impose a judgment levy
  • clarifies the requirements for taxing entities to impose judgment levies and increase property taxes through truth in taxation
  • modifies the time frame in which the State Tax Commission is required to certify a taxing entity's compliance with truth in taxation requirements
  • makes technical and conforming changes
Full text and history on le.utah.gov →
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Every vote

Hearings and debates