Utah legislation · 2026 General Session
Utah SB78: Property Tax Relief Amendments
Status: Failed, March 6, 2026
This bill modifies property tax relief provisions.
What the bill says
A resolution or ordinance of the county legislative body; and (B) conform to rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act . (5) (a) Subject to appropriation, the Multicounty Appraisal Trust may use money in the fund to: (i) make loans to counties to pay the costs to the county and impacted taxing entities from the county's granting of deferrals under Chapter 2a, Part 9, Nondiscretionary Deferral for Eligible Owners; and (ii) pay the Multicounty Appraisal Trust's administrative costs in making loans under this Subsection (5) . (b) A coun.
From the substitute text, March 4, 2026:
a resolution or ordinance of the county legislative body; and (B) conform to rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act . (5) (a) Subject to appropriation, the Multicounty Appraisal Trust may use money in the fund to: (i) make loans to counties to pay the costs to the county and impacted taxing entities from the county's granting of deferrals under Chapter 2a, Part 9, Nondiscretionary Deferral for Eligible Owners; and (ii) pay the Multicounty Appraisal Trust's administrative costs in making loans under this Subsection (5) . (b) A county or impacted taxing entity that receives loan proceeds under this Subsection (5) , either directly or indirectly, may not increase the county's or impacted taxing entity's certified tax rate as a result of receiving less property tax revenue from the county's granting of deferrals under Chapter 2a, Part 9, Nondiscretionary Deferral for Eligible Owners. (c) On or before October 1 of each year, the Multicounty Appraisal Trust shall submit an electronic report to the Revenue and Taxation Interim Committee that contains a summary of the Multicounty Appraisal Trust's use of revenue under this Subsection (5) during the current calendar year. Section 7. Section 59-2a-101 is amended to read: 59-2a-101 Effective 01/01/27 . Definitions. As used in this chapter: (1) "Active component of the …