Utah legislation · 2025 General Session
Utah HB155: Personal Property Tax Exemption Amendments
Status: Chaptered, March 26, 2026
This bill modifies provisions related to exemption of personal property from property tax.
What the bill says
From the introduced text:
Personal Property Tax Exemption Amendments 2025 GENERAL SESSION STATE OF UTAH Chief Sponsor: Jason B. Kyle LONG TITLE General Description: This bill modifies provisions related to exemption of personal property from property tax. Highlighted Provisions: This bill: - modifies the qualifications for tangible personal property tax to be exempt from property tax. Money Appropriated in this Bill: None Other Special Clauses: This bill provides a special effective date. Utah Code Sections Affected: AMENDS: 59-2-1115 , as last amended by Laws of Utah 2022, Chapters 41, and 293 Be it enacted by the Legislature of the state of Utah: Section 1, Section 59-2-1115 is amended to read: 59-2-1115. Exemption of certain tangible personal property. (1) As used in this section: (a) (i) "Item of taxable tangible personal property" does not include an improvement to real property or a part that will become an improvement. (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , the commission may make rules defining the term "item of taxable tangible personal property." (b) (i) "Supply" means taxable tangible personal property that is: (A) not held for sale in the ordinary course of business; (B) either carried on hand and for which no record of consumption is taken in ordinary business or typically used up within the calendar year; and (C) used in …
Sponsors
- Kyle, Jason B. (R, 8) · primary sponsor
Latest actions
- : Governor Signed
- : House/ to Governor
- : House/ received enrolled bill from Printing
- : House/ enrolled bill to Printing
- : Enrolled Bill Returned to House or Senate
- : Draft of Enrolled Bill Prepared
- : Bill Received from House for Enrolling
- : House/ signed by Speaker/ sent for enrolling
- : House/ received from Senate
- : Senate/ to House
Subjects: Property Tax, Local Taxation and Fees, Revenue and Taxation
Common questions
- What is HB155?
- HB155 is a bill in the Utah Legislature (2025 General Session): Personal Property Tax Exemption Amendments.
- What does HB155 do?
- This bill modifies provisions related to exemption of personal property from property tax.
- What is the status of HB155?
- Chaptered as of March 26, 2026. Latest action: Governor Signed (March 26, 2026).
- Who sponsored HB155?
- Kyle, Jason B. (R, 8).
- Where is the official record for HB155?
- On the Utah Legislature website: https://le.utah.gov/~2025/bills/static/HB0155.html
Source: official Utah record. Tracked by Delilah, AI for legislation across all 50 states and Congress.