Property Tax Adjustments
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SB 238 — Property Tax Adjustments
Last action — Governor Signed
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced February 02, 2026. Enacted.
Signed by Governor Spencer Cox (Republican) on March 23, 2026.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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2 sponsors
1 primary, 1 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (2 R).
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Bill Text
What changed in the latest version
31 added · 32 removedPlain-language change summary
The recent changes to Bill SB 238 include the addition of a special effective date and the provision for retrospective operation. This means that the bill is designed to take effect on a specific date and that its provisions can apply to events or actions that occurred before that date. These changes are important because they can influence how the bill is implemented and ensure that it addresses past situations that may need clarity or resolution under the new law.
02-11Enrolled 12:11Copy S.B.
S This bill provides a special effective date.
B This bill provides retrospective operation.
3 AMENDS:
8 59-2-103.5 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 234 59-2-109 (Effective 01/01/27), as repealed and reenacted by Laws of Utah 2024, Chapter 263 S.B.
238 02-11Enrolled 12:11Copy 59-2-103.5 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 234 59-2-109 (Effective 01/01/27), as repealed and reenacted by Laws of Utah 2024, Chapter 263 59-2-918.5 (Effective 05/06/26) (Applies beginning 01/01/26), as last amended by Laws of Utah 2024, Chapter 246 59-2-919 (Effective 05/06/26) (Applies beginning 01/01/26), as last amended by Laws of Utah 2025, First Special Session, Chapter 17 59-2-1330 (Effective 05/06/26) (Applies beginning 01/01/26), as last amended by Laws of Utah 2025, Chapter 172 Be it enacted by the Legislature of the state of Utah:
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing the contents of the form described in Subsection- (2)(a).2 - Enrolled Copy S.B.
(c)238 For purposes of the application described in Subsection (1),(2)(a). a county may not request information from an owner of a residential property beyond the information in the - 2 - 02-11 12:11 S.B.
238(c) For purposes of the application described in Subsection (1), a county may not request information from an owner of a residential property beyond the information in the form provided by the commission under this Subsection (2).
(5)(a) Before a county allows residential property described in Subsection 59-2-103(6)(b) a- residential3 exemption- authorizedS.B. under Section 59-2-103, an owner of the residential property shall file with the county assessor a written declaration that:
(i)238 statesEnrolled Copy a residential exemption authorized under penaltySection of59-2-103, perjuryan that,owner toof the bestresidential ofproperty eachshall owner'sfile knowledge,with the -county 3assessor -a S.B.written declaration that:
238(i) 02-11states 12:11under penalty of perjury that, to the best of each owner's knowledge, the residential property will be used for residential purposes as a primary residence of a tenant;
(7) Except as provided in Subsection (8), if a property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for the property owner's primary- residence,4 the- propertyEnrolled ownerCopy shall:S.B.
238 primary residence, the property owner shall:
-(i) 4on -a 02-11form 12:11provided S.B.by the county board of equalization;
238 (i) on a form provided by the county board of equalization;
[(11)(a) After an ownership interest in residential property changes, the county assessor shall:] [(i) notify the owner of the residential property that the owner is required to submit a - 5 - S.B.
238 02-11Enrolled 12:11Copy [(11)(a) After an ownership interest in residential property changes, the county assessor shall:] [(i) notify the owner of the residential property that the owner is required to submit a written declaration described in Subsection (11)(d) within 90 days after the day on which the county assessor mails the notice under this Subsection (11)(a);
Failure to do so will result in the county assessor taking action that could result in the withdrawal of the primary residential exemption- from6 your- residentialEnrolled property.Copy S.B.
Residential238 Propertyexemption Ownerfrom Informationyour Name(s):__________________________________________________residential -property. 6 - 02-11 12:11 S.B.
238Residential Property Owner Information Name(s):__________________________________________________ Home Phone:_______________________________________________ Work Phone:_______________________________________________ Mailing Address:____________________________________________ Residential Property Information Physical Address:___________________________________________ Certification 1.
__________________(Owner signature) _____________________Date (mm/dd/yyyy) __________________(Owner printed name)] [(f) For purposes of a written declaration described in this Subsection (11), a county may not request information from a property owner beyond the information described in the form provided in Subsection (11)(e).] [(g)(i) If, after receiving a written declaration filed under Subsection (11)(d), the county- determines7 that- theS.B. property has been incorrectly qualified or disqualified to receive a residential exemption, the county shall:] [(A) redetermine the property's qualification to receive a residential exemption;
-238 7Enrolled -Copy S.B.county determines that the property has been incorrectly qualified or disqualified to receive a residential exemption, the county shall:] [(A) redetermine the property's qualification to receive a residential exemption;
238 02-11 12:11 and] [(B) notify the claimant of the redetermination and the county's reason for the redetermination.] [(ii) The redetermination provided in Subsection (11)(g)(i)(A) is final unless:] [(A) except as provided in Subsection (11)(g)(iii), the property owner appeals the redetermination to the board of equalization in accordance with Subsection 59-2-1004(2);
or] [(B) the county determines that the property is eligible to receive a primary residential exemption as part-year residential property.] [(iii) The board of equalization may not accept an appeal that is filed after the later of:] - 8 - 02-11Enrolled 12:11Copy S.B.
238 [(B) the county determines that the property is eligible to receive a primary residential exemption as part-year residential property.] [(iii) The board of equalization may not accept an appeal that is filed after the later of:] [(A) September 15 of the current calendar year;
(3) For property assessed under Part 2, Assessment of Property, the commission has the burden- of9 proof,- ifS.B. the commission is a party to the appeal that asserts that the fair market value of the assessed property is greater than the original assessed value for that calendar year.
-238 9Enrolled -Copy S.B.burden of proof, if the commission is a party to the appeal that asserts that the fair market value of the assessed property is greater than the original assessed value for that calendar year.
238 02-11 12:11 (4) For property assessed under Part 3, County Assessment, the following shall carry the burden of proof before a county board of equalization or the commission:
or (B) for an eligible judgment issued on or after September 16 but on or before the last- day of February, the public hearing required under this section shall be held 10 or- moreEnrolled daysCopy afterS.B. notice is provided to property owners pursuant to Section 59-2-919.1.
-238 last day of February, the public hearing required under this section shall be held 10 -or 02-11more 12:11days S.B.after notice is provided to property owners pursuant to Section 59-2-919.1.
238 (3) The advertisement required by this section shall specify:
(5)(a) The [date, time, and place of a]a [publicpublic hearing required under this section] information described in Subsections (3)(a) through (c) regarding a judgment levy shall be included on the notice provided to property owners pursuant to Section 59-2-919.1.
(c) "Base year" means a taxing entity's fiscal year that immediately precedes the fiscal year- in11 which- theS.B. taxing entity first adopted a budget below last year's property tax budgeted revenue.
(d)238 "BaseEnrolled Copy year budgetedin revenue"which means the propertytaxing taxentity budgetedfirst revenue,adopted excludinga -budget 11below -last S.B.year's property tax budgeted revenue.
238(d) 02-11"Base 12:11year budgeted revenue" means the property tax budgeted revenue, excluding eligible new growth, for the base year.
(B) the dollar amount of and purpose for additional ad valorem tax revenue that would- be12 generated- byEnrolled theCopy proposedS.B. increase in the certified tax rate;
238 would be generated by the proposed increase in the certified tax rate;
-(ii) 12provides -notice 02-11for 12:11the S.B.public meeting described in Subsection (3)(a)(i) in accordance with Title 52, Chapter 4, Open and Public Meetings Act, including providing a separate item on the meeting agenda that notifies the public that the calendar year taxing entity intends to make the statement described in Subsection (3)(a)(i);
238 (ii) provides notice for the public meeting described in Subsection (3)(a)(i) in accordance with Title 52, Chapter 4, Open and Public Meetings Act, including providing a separate item on the meeting agenda that notifies the public that the calendar year taxing entity intends to make the statement described in Subsection (3)(a)(i);
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and (B) provide the notice required by Subsection (3)(a)(iv) 14 or more days before the county executive calendar year taxing entity conducts the public hearing required- by13 Subsection- (3)(a)(v).S.B.
238 Enrolled Copy required by Subsection (3)(a)(v).
-(A) 13within -the S.B.calendar year taxing entity;
238 02-11 12:11 (A) within the calendar year taxing entity;
and (B)- instructions14 describing- howEnrolled toCopy electS.B. to receive a notice as described in Subsection 17-71-302(1)(m).
(d)238 For(B) purposesinstructions ofdescribing Subsectionhow (3)(c)(iii)(C),to aelect calendarto yearreceive taxinga entitynotice shallas calculatedescribed -in 14Subsection -17-71-302(1)(m). 02-11 12:11 S.B.
238(d) For purposes of Subsection (3)(c)(iii)(C), a calendar year taxing entity shall calculate the estimated tax on property on the basis of:
(i) be published for at least 14 days before the day on which the taxing entity conducts- the15 public- hearingS.B. described in Subsection (3)(a)(v) or (4)(b);
238 Enrolled Copy conducts the public hearing described in Subsection (3)(a)(v) or (4)(b);
"NOTICE OF PROPOSED TAX INCREASE -(NAME 15OF -TAXING S.B.ENTITY) The (name of the taxing entity) is proposing to increase its property tax revenue.
238 02-11 12:11 (NAME OF TAXING ENTITY) The (name of the taxing entity) is proposing to increase its property tax revenue.
and (b)- subject16 to- SectionEnrolled 45-1-101,Copy mayS.B. authorize a taxing entity's use of a commission-approved direct notice to each taxpayer if:
(i)238 the(b) directsubject noticeto isSection different45-1-101, andmay separateauthorize froma thetaxing noticeentity's requireduse underof Sectiona -commission-approved 16direct -notice 02-11to 12:11each S.B.taxpayer if:
238(i) the direct notice is different and separate from the notice required under Section 59-2-919.1;
and (D)- provide17 an- interestedS.B. party desiring to be heard an opportunity to present oral testimony within reasonable time limits and without unreasonable restriction on the number of individuals allowed to make public comment.
-238 17Enrolled -Copy S.B.(D) provide an interested party desiring to be heard an opportunity to present oral testimony within reasonable time limits and without unreasonable restriction on the number of individuals allowed to make public comment.
238 02-11 12:11 (c)(i) Except as provided in Subsection (8)(c)(ii), a taxing entity may not schedule a public hearing described in Subsection (3)(a)(v) or (4)(b) at the same time as the public hearing of another overlapping taxing entity in the same county.
(g) For purposes of facilitating virtual participation in a public hearing described in Subsection (3)(a)(v) or (4)(b), at least 24 hours before the public hearing is scheduled to- begin,18 a- taxingEnrolled entityCopy shall:S.B.
238 to begin, a taxing entity shall:
and -(ii) 18ensure -that 02-11individuals 12:11participating S.B.in the public hearing virtually have the ability to:
238 (ii) ensure that individuals participating in the public hearing virtually have the ability to:
[(c) The commission may not certify a tax rate that exceeds a taxing entity's certified tax rate if, on or before September 15 of the year in which the taxing entity is required to hold the public hearing described in Subsection (3)(a)(v) or (4)(b), the commission determines that the taxing entity has failed to meet the requirements of Subsection (8).] (11) For a fiscal year within a truth-in-taxation exemption period, a taxing entity may adopt - 19 - S.B.
238 02-11Enrolled 12:11Copy hold the public hearing described in Subsection (3)(a)(v) or (4)(b), the commission determines that the taxing entity has failed to meet the requirements of Subsection (8).] (11) For a fiscal year within a truth-in-taxation exemption period, a taxing entity may adopt a budget that is equal to or less than the base year budgeted revenue without complying with this section.
and (iii)- of20 the- amountEnrolled ofCopy taxS.B. and tax notice charge that is outstanding.
(3)238 A(iii) taxpayerof shall receive payment as provided in this section if a reduction in the amount of any tax leviedand against any property for which the taxpayer paid a tax ornotice anycharge portionthat ofis -outstanding. 20 - 02-11 12:11 S.B.
238(3) A taxpayer shall receive payment as provided in this section if a reduction in the amount of any tax levied against any property for which the taxpayer paid a tax or any portion of a tax under this chapter for a calendar year is required by a final and unappealable judgment or order described in Subsection (4) issued by:
(b) if the difference described in this Subsection (5)(b) is greater than $0, the difference between:
(i) any penalties the taxpayer paid to the state in accordance with Section 59-2-1331;
238 02-11Enrolled 12:11Copy and(b) (ii)if the amountdifference ofdescribed penalties the taxpayer is liable to pay to the state in accordancethis withSubsection Section(5)(b) 59-2-1331is aftergreater thethan reduction$0, in the amountdifference ofbetween: tax levied against the property in accordance with the final and unappealable judgment or order described in Subsection (4);
(i) any penalties the taxpayer paid to the state in accordance with Section 59-2-1331;
and (ii) the amount of penalties the taxpayer is liable to pay to the state in accordance with Section 59-2-1331 after the reduction in the amount of tax levied against the property in accordance with the final and unappealable judgment or order described in Subsection (4);
(a)- interest22 shall- beEnrolled refundedCopy toS.B. a taxpayer on the amount described in Subsection (5)(c) or (6)(c) in an amount equal to the amount of interest the taxpayer paid in accordance with Section 59-2-1331;
and238 -(a) 22interest -shall 02-11be 12:11refunded S.B.to a taxpayer on the amount described in Subsection (5)(c) or (6)(c) in an amount equal to the amount of interest the taxpayer paid in accordance with Section 59-2-1331;
238and (b) interest shall be paid to a taxpayer on the amount described in Subsection (5)(d) or (6)(d):
and [(B)] (C) the term of the judgment levy;levy;[ and] (iii) the taxing entity complies with the requirements of Section 59-2-918.5;
[and] (iii) the taxing entity complies with the requirements of Section 59-2-918.5;
(b)- The23 levy- underS.B. Subsection (9)(a) is in addition to, and exempt from, the maximum levy established for the taxing entity.
(c)238 AEnrolled taxingCopy entity(b) mayThe dividelevy aunder judgmentSubsection levy(9)(a) underis thisin Subsectionaddition (9)to, and imposeexempt from, the -maximum 23levy -established S.B.for the taxing entity.
238(c) 02-11A 12:11taxing entity may divide a judgment levy under this Subsection (9) and impose the judgment levy in more than one subsequent tax year.
(b)- A24 taxpayer- mayEnrolled enterCopy intoS.B. an agreement:
238 (b) A taxpayer may enter into an agreement:
and -(ii) 24with: - 02-11 12:11 S.B.
238 (ii) with:
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Compared against the Utah Code as published AI-generated reading aid — verify against the official bill.
The bill modifies the requirements for obtaining a residential property exemption and clarifies the burden of proof in property tax appeals.
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59-2-103.5
a county legislative body may adopt an ordinance that requires→ an owner shall file an application with the county board of equalizationIt now mandates that property owners must apply directly to the county board for exemptions instead of allowing counties to require an ordinance.
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59-2-103.5
[and (11), ]It removes the reference to Subsection (11) from current law.
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59-2-109
clarifies burden of proof requirements in appeals involving property assessed by the State Tax Commission;
It adds clarification on the burden of proof in property tax appeals.
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59-2-918.5
modifies the content and publication of the advertisement required for taxing entities to impose a judgment levy;
It updates how taxing entities must advertise judgment levies.
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59-2-919
clarifies the requirements for taxing entities to impose judgment levies and increase property taxes through truth in taxation;
It clarifies the procedural requirements for tax increases.
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59-2-919
modifies the time frame in which the State Tax Commission is required to certify a taxing entity's compliance with truth in taxation requirements;
It adjusts the timeline for certification by the State Tax Commission.
Action History
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Governor Signed
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Senate/ to Governor
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Senate/ received enrolled bill from Printing
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Senate/ enrolled bill to Printing
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Enrolled Bill Returned to House or Senate
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Draft of Enrolled Bill Prepared
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Bill Received from Senate for Enrolling
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Senate/ signed by President/ sent for enrolling
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Senate/ received from House
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House/ to Senate
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House/ signed by Speaker/ returned to Senate
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House/ passed 3rd reading
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House/ uncircled
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House/ circled
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House/ 3rd reading
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House/ 2nd reading
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House/ committee report favorable [House Revenue and Taxation Committee]
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House Comm - Favorable Recommendation [House Revenue and Taxation Committee]
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House/ to standing committee [House Revenue and Taxation Committee]
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House/ 1st reading (Introduced)
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House/ received from Senate
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Senate/ to House
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Senate/ passed 3rd reading
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Senate/ 3rd reading
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Senate/ passed 2nd reading
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Senate/ 2nd reading
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Senate/ placed on 2nd Reading Calendar
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Senate/ committee report favorable [Senate Revenue and Taxation Committee]
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Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee]
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Senate/ received fiscal note from Fiscal Analyst
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LFA/ fiscal note publicly available for SB0238
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LFA/ fiscal note sent to sponsor for SB0238
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Senate/ to standing committee [Senate Revenue and Taxation Committee]
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Senate/ 1st reading (Introduced)
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Senate/ received bill from Legislative Research
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LFA/ bill sent to agencies for fiscal input for SB0238
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LFA/ bill assigned to staff for fiscal analysis for SB0238
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Numbered Bill Publicly Distributed
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Bill Numbered but not Distributed
Sponsors
- Steve Eliason · Cosponsor
- Chris H. Wilson · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 1 co-sponsors · 102 not signed on
Sponsors (1)
- Chris H. Wilson Republican
Co-sponsors (1)
- Steve Eliason Republican
Not signed on (102)
102 members have not signed on to this bill.
Show all 102 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- Who sponsors SB 238?
- SB 238 is sponsored by Steve Eliason (Republican) and Chris H. Wilson (Republican).
- What is the current status of SB 238?
- This bill has been enacted into law. Introduced February 02, 2026. Enacted.
- Where can I track SB 238?
- Track SB 238 free on One Click Politics — get push/email alerts when it moves.
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