Utah legislation · 2026 General Session
Utah SB238: Property Tax Adjustments
Status: Signed into law, March 23, 2026
This bill modifies property tax provisions.
What the bill says
From the enrolled text, March 11, 2026:
0 Property Tax Adjustments 2026 GENERAL SESSION STATE OF UTAH Chief Sponsor: Chris H. Wilson House Sponsor: Steve Eliason LONG TITLE General Description: This bill modifies property tax provisions. Highlighted Provisions: This bill: - 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; and - makes technical and conforming changes. Money Appropriated in this Bill: None Other Special Clauses: This bill provides a special effective date. This bill provides retrospective operation. Utah Code Sections Affected: AMENDS: 59-2-103.5 Effective 01/01/27 , as last amended by Laws of Utah 2025, Chapter 234 59-2-109 Effective 01/01/27 , as repealed and reenacted by Laws of Utah …
Sponsors
- Wilson, Chris H. (R, 2) · primary sponsor
- Steve Eliason (R, 43)
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 5, 2026): 72 yea, 0 nay, passed
- House Comm - Favorable Recommendation (February 25, 2026): 9 yea, 0 nay, passed
- Senate/ passed 3rd reading (February 23, 2026): 22 yea, 0 nay, passed
- Senate/ passed 2nd reading (February 20, 2026): 26 yea, 0 nay, passed
- Senate Comm - Favorable Recommendation (February 5, 2026): 6 yea, 0 nay, passed
Subjects: County Officers, Property Tax, Truth in Taxation, State Tax Commission, Revenue and Taxation
Common questions
- What is SB238?
- SB238 is a bill in the Utah Legislature (2026 General Session): Property Tax Adjustments.
- What does SB238 do?
- This bill modifies property tax provisions.
- What is the status of SB238?
- Signed into law as of March 23, 2026. Latest action: Governor Signed (March 23, 2026).
- Who sponsored SB238?
- Wilson, Chris H. (R, 2), with 1 co-sponsor.
- Where is the official record for SB238?
- On the Utah Legislature website: https://le.utah.gov/~2026/bills/static/SB0238.html
Source: official Utah record. Tracked by Delilah, AI for legislation across all 50 states and Congress.