UtahUtah law sets property tax exemption deadlines starting in 2027
Starting January 1, 2027, Utah's law requires county boards to give property tax exemption applicants written decisions explaining their appeal rights.
What it does
Starting in 2027, owners generally must apply for property tax exemptions by March 1. Some exemptions require no application, and certain newly acquired properties have a later deadline.
Starting in 2027, county boards must give applicants written exemption decisions explaining appeal rights. Boards may request more information, require a hearing, or do both.
Starting in 2027, owners of certain exempt properties must confirm eligibility by March 1 or lose their exemption. Limited emergency exceptions allow filing through March 31.
Starting in 2027, county boards may review exemptions they believe no longer qualify. Revocation requires owner notice, a finding of ineligibility, and a written decision explaining appeal rights.
Argument forRequired appeal notices could help property owners challenge exemption decisions by telling them where they can seek review.
Argument againstSome owners could lose exemptions for missing annual paperwork even when their property remains eligible, unless they meet the limited late-filing exceptions.
More detail
Owners must submit written applications and verify them with signed statements unless an application exception applies. These rules cover owners seeking property tax exemptions through county boards of equalization, which review exemption requests. Some exemption categories require no application. Certain approved exemptions do not require another application while they remain in effect. For property acquired on or after January 1 that qualifies for an exclusive use exemption, the deadline is the later of June 1 that year or 120 days after acquisition. The law takes effect January 1, 2027. The general deadline is March 1 of the year for which the exemption is sought.
County boards must give applicants written decisions that explain their right to appeal to the state tax commission. These rules cover exemption applications filed with county boards. Boards may request more information, require a hearing under oath, or do both. Applicants or their agents must answer relevant questions as requested. General decisions are due by the county's deadline to finish and deliver its property assessment records. For eligible newly acquired property, decisions are due by the later of May 15 or 90 days after filing.
County boards must revoke an exemption when an owner covered by the annual filing rule misses the deadline without meeting a late-filing exception. The rule covers exempt property listed in Section 59-2-1101(3)(a)(iv) or (v). Owners must file a yearly statement confirming continued eligibility. Filing through March 31 is allowed if a medical emergency, death, or extraordinary unexpected circumstances prevented timely filing and no other responsible person could file. Counties must notify owners of revocation by April 1 of the year they fail to file on time.
County boards may review an existing exemption and revoke it if the property no longer qualifies. This review covers property already granted an exemption under the property tax rules covered by this section. The board must have reason to believe the property may no longer qualify and must notify the owner before reviewing eligibility. Owners dissatisfied with a written revocation decision may appeal to the state tax commission. These provisions take effect January 1, 2027.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 23Governor Spencer Cox SignedBecame Law
- Mar 13Senate/ to GovernorTo Governor
- Mar 13Senate/ received enrolled bill from PrintingMinor
- Mar 11Senate/ enrolled bill to Printing
- Mar 11Enrolled Bill Returned to House or SenateMinor
- Mar 10Draft of Enrolled Bill Prepared
- Mar 10Bill Received from Senate for EnrollingMinor
- Mar 10Senate/ signed by President/ sent for enrollingMajor
- Mar 10Senate/ received from HouseMinor
- Mar 7House/ to Senate
- Vote recorded House/ passed 3rd reading. Result: pass.Lower
- Mar 7House/ signed by Speaker/ returned to SenateMajor
- Mar 7House/ passed 3rd readingPassed House
- Mar 7House/ 3rd readingMinor
- Mar 6House/ Rules to 3rd Reading Calendar
- Mar 4House/ 3rd Reading Calendar to Rules [House Rules Committee]Minor
- Mar 3House/ 2nd readingMinor
- Mar 3House/ committee report favorable [House Revenue and Taxation Committee]Minor
- Mar 2House Comm - Favorable Recommendation [House Revenue and Taxation Committee]Minor
- Feb 27House/ to standing committee [House Revenue and Taxation Committee]Minor
- Feb 23House/ 1st reading (Introduced)Minor
- Vote recorded Senate/ passed 3rd reading. Result: pass.Upper
- Feb 23House/ received from SenateMinor
- Feb 23Senate/ to House
- Feb 23Senate/ passed 3rd readingPassed Senate
- Feb 23Senate/ 3rd readingMinor
- Feb 20Senate/ passed 2nd readingMinor
- Vote recorded Senate/ passed 2nd reading. Result: pass.Upper
- Feb 20Senate/ 2nd readingMinor
- Feb 6LFA/ fiscal note publicly available for SB0236S01
- Feb 6LFA/ fiscal note sent to sponsor for SB0236S01
- Feb 6Senate/ placed on 2nd Reading Calendar
- Feb 6Senate/ comm rpt/ substituted [Senate Revenue and Taxation Committee]
- Feb 5Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee]Minor
- Feb 5Senate Comm - Substitute Recommendation [Senate Revenue and Taxation Committee]Major
- Feb 5Senate/ received fiscal note from Fiscal AnalystMinor
- Feb 5LFA/ fiscal note publicly available for SB0236
- Feb 5LFA/ fiscal note sent to sponsor for SB0236
- Feb 5LFA/ bill sent to agencies for fiscal input for SB0236S01
- Feb 5LFA/ bill assigned to staff for fiscal analysis for SB0236S01
- Feb 3Senate/ to standing committee [Senate Revenue and Taxation Committee]Minor
- Feb 3Senate/ 1st reading (Introduced)Minor
- Feb 3Senate/ received bill from Legislative ResearchMinor
- Feb 2LFA/ bill sent to agencies for fiscal input for SB0236
- Feb 2LFA/ bill assigned to staff for fiscal analysis for SB0236
- Feb 2Numbered Bill Publicly Distributed
- Feb 2Bill Numbered but not DistributedIntroduced
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