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State Government / Utah / Legislation / SB 236

SB 236Session 2026SenateBecame law

Property Tax Exemption Process Amendments

Official source overview

This bill modifies provisions related to the property tax exemption process.

Published by Utah State Legislature for S.B. 236 S1. Civixly has formatted, but not rewritten, the official text.

Latest development · Mar 23, 2026

Governor Signed

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Official Utah record ↗
Session
2026
Introduced
Feb 2, 2026
Latest passage
Mar 10, 2026
Key provisionsTopicsSponsorsActionsRelated billsDiscussion

Official highlighted provisions

What the bill would do

These points come from the Utah Legislature’s published bill overview.

  • 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.
Verify this overview with the Utah Legislature ↗

Topics and classification

Civixly topics

Budget & Taxes

Source subjects

Assessment and EqualizationLocal Taxation and FeesProperty TaxRevenue and TaxationState Tax Commission

Document type

Bill

Sponsors

Primary sponsors are listed before cosponsors and other sponsoring entities.

Primary sponsorGrover, Keith
cosponsorShallenberger, David

Action timeline

Newest action first. Action language is supplied by the state source.

View full action timeline44 actions⌄
  1. Mar 23, 2026

    Governor Signed

    Executive SignatureOffice of the Governor
  2. Mar 13, 2026

    Senate/ to Governor

    Executive ReceiptOffice of the Governor
  3. Mar 13, 2026

    Senate/ received enrolled bill from Printing

    ReceiptSenate
  4. Mar 11, 2026

    Senate/ enrolled bill to Printing

    Senate
  5. Mar 11, 2026

    Enrolled Bill Returned to House or Senate

    EnrolledSenate
  6. Mar 10, 2026

    Draft of Enrolled Bill Prepared

    Utah State Legislature
  7. Mar 10, 2026

    Bill Received from Senate for Enrolling

    ReceiptUtah State Legislature
  8. Mar 10, 2026

    Senate/ signed by President/ sent for enrolling

    PassageSenate
  9. Mar 10, 2026

    Senate/ received from House

    ReceiptSenate
  10. Mar 7, 2026

    House/ to Senate

    Senate
  11. Mar 7, 2026

    House/ signed by Speaker/ returned to Senate

    PassageSenate
  12. Mar 7, 2026

    House/ passed 3rd reading

    PassageHouse
  13. Mar 7, 2026

    House/ 3rd reading

    House
  14. Mar 6, 2026

    House/ Rules to 3rd Reading Calendar

    House
  15. Mar 4, 2026

    House/ 3rd Reading Calendar to Rules [House Rules Committee]

    House
  16. Mar 3, 2026

    House/ 2nd reading

    House
  17. Mar 3, 2026

    House/ committee report favorable [House Revenue and Taxation Committee]

    Committee Passage FavorableHouse
  18. Mar 2, 2026

    House Comm - Favorable Recommendation [House Revenue and Taxation Committee]

    Committee Passage FavorableHouse
  19. Feb 27, 2026

    House/ to standing committee [House Revenue and Taxation Committee]

    Referral CommitteeHouse
  20. Feb 23, 2026

    House/ 1st reading (Introduced)

    House
  21. Feb 23, 2026

    House/ received from Senate

    ReceiptHouse
  22. Feb 23, 2026

    Senate/ to House

    House
  23. Feb 23, 2026

    Senate/ passed 3rd reading

    PassageHouse
  24. Feb 23, 2026

    Senate/ 3rd reading

    Senate
  25. Feb 20, 2026

    Senate/ passed 2nd reading

    Reading 2Senate
  26. Feb 20, 2026

    Senate/ 2nd reading

    Senate
  27. Feb 6, 2026

    LFA/ fiscal note publicly available for SB0236S01

    Utah State Legislature
  28. Feb 6, 2026

    LFA/ fiscal note sent to sponsor for SB0236S01

    Utah State Legislature
  29. Feb 6, 2026

    Senate/ placed on 2nd Reading Calendar

    Senate
  30. Feb 6, 2026

    Senate/ comm rpt/ substituted [Senate Revenue and Taxation Committee]

    Senate
  31. Feb 5, 2026

    Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee]

    Committee Passage FavorableSenate
  32. Feb 5, 2026

    Senate Comm - Substitute Recommendation [Senate Revenue and Taxation Committee]

    SubstitutionSenate
  33. Feb 5, 2026

    Senate/ received fiscal note from Fiscal Analyst

    ReceiptSenate
  34. Feb 5, 2026

    LFA/ fiscal note publicly available for SB0236

    Utah State Legislature
  35. Feb 5, 2026

    LFA/ fiscal note sent to sponsor for SB0236

    Utah State Legislature
  36. Feb 5, 2026

    LFA/ bill sent to agencies for fiscal input for SB0236S01

    Utah State Legislature
  37. Feb 5, 2026

    LFA/ bill assigned to staff for fiscal analysis for SB0236S01

    Utah State Legislature
  38. Feb 3, 2026

    Senate/ to standing committee [Senate Revenue and Taxation Committee]

    Referral CommitteeSenate
  39. Feb 3, 2026

    Senate/ 1st reading (Introduced)

    Senate
  40. Feb 3, 2026

    Senate/ received bill from Legislative Research

    ReceiptSenate
  41. Feb 2, 2026

    LFA/ bill sent to agencies for fiscal input for SB0236

    Utah State Legislature
  42. Feb 2, 2026

    LFA/ bill assigned to staff for fiscal analysis for SB0236

    Utah State Legislature
  43. Feb 2, 2026

    Numbered Bill Publicly Distributed

    Utah State Legislature
  44. Feb 2, 2026

    Bill Numbered but not Distributed

    Utah State Legislature

Related Utah legislation

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SB 2Updated Mar 26, 2026

Public Education Budget Amendments

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SB 101Updated Mar 26, 2026

Specialized Product Amendments

Budget & Taxes
HB 190Updated Mar 26, 2026

Child Care Business Tax Credit

Budget & Taxes
HB 3Updated Mar 26, 2026

Appropriations Adjustments

Budget & Taxes
Browse all Utah legislation →

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State legislative data provided by Open States and linked legislature sources when available.

Bill overview text and highlighted provisions are published by the Utah State Legislature and are not rewritten by Civixly.

Civixly tracks state bill actions, passage dates, and sponsors. Member-level state roll-call histories are not included.

Source data last updated Jul 9, 2026.