UT SB0236

Property owners must submit written applications for property tax exemptions to the county board of equalization by March 1 of the year the exemption is sought

County boards of equalization may request additional information from applicants or require a hearing under oath, rather than mandatory hearings for all applications

Written decisions on exemption applications must be rendered by the date the county assessor completes the assessment book; for exclusive use exemptions acquired after January 1, decisions are due by the later of May 15 or 90 days after filing

County boards may revoke property tax exemptions after notifying property owners if the property no longer qualifies, with written decisions required to include appeal rights information

Effective date is January 1, 2027