Utah legislation · 2026 General Session
Utah SB236: Property Tax Exemption Process Amendments
Status: Signed into law, March 23, 2026
This bill modifies provisions related to the property tax exemption process.
What the bill says
From the enrolled text, March 11, 2026:
0 Property Tax Exemption Process Amendments 2026 GENERAL SESSION STATE OF UTAH Chief Sponsor: Keith Grover House Sponsor: David Shallenberger LONG TITLE General Description: This bill modifies provisions related to the property tax exemption process. Highlighted Provisions: This bill: - defines terms; - establishes deadlines for: - a property owner to file an application with the county board of equalization for a property tax exemption; and - the county board of equalization to render a written decision on an application for a property tax exemption; - authorizes the county board of equalization to request additional information from an applicant for a property tax exemption, in addition to or in lieu of holding a hearing on the application; - provides for the county board of equalization to revoke a property tax exemption if property no longer qualifies for an exemption; - requires the county board of equalization to include notice of a property owner's appeal rights in a written decision regarding a property tax exemption; and - makes technical and conforming changes. Money Appropriated in this Bill: None Other Special Clauses: This bill provides a special effective date. Utah Code Sections Affected: AMENDS: 59-2-1102 , as last amended by Laws of Utah 2024, Chapter 254 Be it enacted by the Legislature of the state of Utah: Section 1. Section 59-2-1102 is …
Sponsors
- Keith Grover (R, 23) · primary sponsor
- David Shallenberger (R, 58)
Latest actions
- : Governor Signed
- : Senate/ to Governor
- : Senate/ received enrolled bill from Printing
- : Senate/ enrolled bill to Printing
- : Enrolled Bill Returned to House or Senate
- : Draft of Enrolled Bill Prepared
- : Bill Received from Senate for Enrolling
- : Senate/ signed by President/ sent for enrolling
- : Senate/ received from House
- : House/ to Senate
Votes
- House/ passed 3rd reading (March 6, 2026): 66 yea, 1 nay, passed
- House Comm - Favorable Recommendation (March 2, 2026): 9 yea, 0 nay, passed
- Senate/ passed 3rd reading (February 23, 2026): 24 yea, 0 nay, passed
- Senate/ passed 2nd reading (February 20, 2026): 26 yea, 0 nay, passed
- Senate Comm - Substitute Recommendation (February 5, 2026): 5 yea, 0 nay, passed
- Senate Comm - Favorable Recommendation (February 5, 2026): 5 yea, 0 nay, passed
Subjects: Property Tax, Local Taxation and Fees, Assessment and Equalization, State Tax Commission, Revenue and Taxation
Common questions
- What is SB236?
- SB236 is a bill in the Utah Legislature (2026 General Session): Property Tax Exemption Process Amendments.
- What does SB236 do?
- This bill modifies provisions related to the property tax exemption process.
- What is the status of SB236?
- Signed into law as of March 23, 2026. Latest action: Governor Signed (March 23, 2026).
- Who sponsored SB236?
- Keith Grover (R, 23), with 1 co-sponsor.
- Where is the official record for SB236?
- On the Utah Legislature website: https://le.utah.gov/~2026/bills/static/SB0236.html
Source: official Utah record. Tracked by Delilah, AI for legislation across all 50 states and Congress.