UT SB0238

Residential property owners must apply to the county for a residential exemption if the property was ineligible the prior year, ownership changed, or the county believes it no longer qualifies—removing the previous option for counties to adopt this requirement by ordinance.

Burden of proof requirements in property tax appeals are clarified: parties appealing to the State Tax Commission or county board of equalization must show substantial error and provide sound evidentiary basis, except when requesting the original assessed value.

Judgment levy advertisement requirements are modified to require electronic publication and class A notice for at least 14 days before the public hearing, with notices specifying the hearing date/time/location, levy amount, term, and tax impact on average properties.

Taxing entities must provide evidence of truth-in-taxation compliance within seven days of adopting a final budget, and the State Tax Commission has 30 days from receiving that evidence to determine compliance before certifying a tax rate exceeding the certified rate.

Most provisions take effect May 6, 2026, with retrospective operation to January 1, 2026, while residential exemption and burden of proof changes take effect January 1, 2027.