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State Government / Utah / Legislation / SB 78

SB 78Session 2026SenateFailed

Property Tax Relief Amendments

Official source overview

This bill modifies property tax relief provisions.

Published by Utah State Legislature for S.B. 78 S4. Civixly has formatted, but not rewritten, the official text.

Latest development · Mar 7, 2026

Senate/ filed

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Official Utah record ↗
Session
2026
Introduced
Jan 5, 2026
Latest passage
Mar 5, 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;
  • authorizes counties to provide certain property tax relief to qualifying individuals through a country relief program;
  • establishes notice and public hearing requirements before a county may approve a county relief program by ordinance;
  • requires a county to impose a separate county relief levy for the relief the county provides through a county relief program;
  • changes the qualifications, scope, duration, and interest rate applicable to the nondiscretionary deferral program;
  • authorizes the Multicounty Appraisal Trust to make loans to counties to pay the costs of granting nondiscretionary deferrals;
  • repeals certain property tax relief programs;
  • includes a coordination clause to incorporate changes to Section 59-2-1602 in S.B. 206, Tax Amendments; and
  • makes technical and conforming changes.
Verify this overview with the Utah Legislature ↗

Topics and classification

Civixly topics

Budget & TaxesFamily & Social Services

Source subjects

CountiesCounty OfficersLocal Taxation and FeesProperty TaxProperty Tax CollectionProperty Tax ReliefRevenue and TaxationTax CreditsVeterans Affairs

Document type

Bill

Sponsors

Primary sponsors are listed before cosponsors and other sponsoring entities.

Primary sponsorMcCay, Daniel
cosponsorWalter, R. Neil

Action timeline

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

View full action timeline58 actions⌄
  1. Mar 7, 2026

    Senate/ filed

    FilingSenate
  2. Mar 7, 2026

    Senate/ strike enacting clause

    Senate
  3. Mar 7, 2026

    House/ to Senate

    Senate
  4. Mar 7, 2026

    House/ failed

    FailureHouse
  5. Mar 7, 2026

    House/ floor amendment

    House
  6. Mar 7, 2026

    House/ 3rd reading

    House
  7. Mar 6, 2026

    House/ 2nd reading

    House
  8. Mar 6, 2026

    House/ Rules to 3rd Reading Calendar

    House
  9. Mar 6, 2026

    LFA/ fiscal note publicly available for SB0078S04

    Utah State Legislature
  10. Mar 5, 2026

    House/ 1st reading (Introduced)

    House
  11. Mar 5, 2026

    LFA/ fiscal note sent to sponsor for SB0078S04

    Utah State Legislature
  12. Mar 5, 2026

    House/ received from Senate

    ReceiptHouse
  13. Mar 5, 2026

    Senate/ to House

    House
  14. Mar 5, 2026

    Senate/ passed 3rd reading

    PassageHouse
  15. Mar 5, 2026

    Senate/ substituted

    Senate
  16. Mar 5, 2026

    Senate/ uncircled

    Senate
  17. Mar 5, 2026

    LFA/ bill sent to agencies for fiscal input for SB0078S04

    Utah State Legislature
  18. Mar 5, 2026

    LFA/ bill assigned to staff for fiscal analysis for SB0078S04

    Utah State Legislature
  19. Mar 4, 2026

    Senate/ circled

    Senate
  20. Mar 4, 2026

    Senate/ uncircled

    Senate
  21. Mar 3, 2026

    LFA/ fiscal note publicly available for SB0078S03

    Utah State Legislature
  22. Mar 3, 2026

    LFA/ fiscal note sent to sponsor for SB0078S03

    Utah State Legislature
  23. Feb 27, 2026

    Senate/ circled

    Senate
  24. Feb 27, 2026

    Senate/ substituted

    Senate
  25. Feb 27, 2026

    Senate/ uncircled

    Senate
  26. Feb 27, 2026

    LFA/ bill sent to agencies for fiscal input for SB0078S03

    Utah State Legislature
  27. Feb 27, 2026

    LFA/ bill assigned to staff for fiscal analysis for SB0078S03

    Utah State Legislature
  28. Feb 27, 2026

    LFA/ fiscal note publicly available for SB0078S02

    Utah State Legislature
  29. Feb 26, 2026

    LFA/ fiscal note sent to sponsor for SB0078S02

    Utah State Legislature
  30. Feb 20, 2026

    LFA/ fiscal note publicly available for SB0078S02

    Utah State Legislature
  31. Feb 18, 2026

    LFA/ fiscal note sent to sponsor for SB0078S02

    Utah State Legislature
  32. Feb 17, 2026

    Senate/ circled

    Senate
  33. Feb 17, 2026

    Senate/ substituted

    Senate
  34. Feb 17, 2026

    Senate/ uncircled

    Senate
  35. Feb 14, 2026

    LFA/ bill sent to agencies for fiscal input for SB0078S02

    Utah State Legislature
  36. Feb 14, 2026

    LFA/ bill assigned to staff for fiscal analysis for SB0078S02

    Utah State Legislature
  37. Feb 11, 2026

    Senate/ circled

    Senate
  38. Feb 11, 2026

    Senate/ 3rd reading

    Senate
  39. Feb 10, 2026

    Senate/ passed 2nd reading

    Reading 2Senate
  40. Feb 10, 2026

    Senate/ 2nd reading

    Senate
  41. Feb 3, 2026

    LFA/ fiscal note publicly available for SB0078S01

    Utah State Legislature
  42. Feb 2, 2026

    LFA/ fiscal note sent to sponsor for SB0078S01

    Utah State Legislature
  43. Jan 29, 2026

    Senate/ placed on 2nd Reading Calendar

    Senate
  44. Jan 29, 2026

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

    Senate
  45. Jan 28, 2026

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

    Committee Passage FavorableSenate
  46. Jan 28, 2026

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

    SubstitutionSenate
  47. Jan 28, 2026

    LFA/ bill sent to agencies for fiscal input for SB0078S01

    Utah State Legislature
  48. Jan 28, 2026

    LFA/ bill assigned to staff for fiscal analysis for SB0078S01

    Utah State Legislature
  49. Jan 23, 2026

    Senate/ received fiscal note from Fiscal Analyst

    ReceiptSenate
  50. Jan 22, 2026

    LFA/ fiscal note publicly available for SB0078

    Utah State Legislature
  51. Jan 20, 2026

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

    Referral CommitteeSenate
  52. Jan 20, 2026

    Senate/ 1st reading (Introduced)

    Senate
  53. Jan 16, 2026

    LFA/ fiscal note sent to sponsor for SB0078

    Utah State Legislature
  54. Jan 7, 2026

    Senate/ received bill from Legislative Research

    ReceiptSenate
  55. Jan 5, 2026

    LFA/ bill sent to agencies for fiscal input for SB0078

    Utah State Legislature
  56. Jan 5, 2026

    LFA/ bill assigned to staff for fiscal analysis for SB0078

    Utah State Legislature
  57. Jan 5, 2026

    Numbered Bill Publicly Distributed

    Utah State Legislature
  58. Jan 5, 2026

    Bill Numbered but not Distributed

    Utah State Legislature

Related Utah legislation

Other measures from this legislative session that share one or more Civixly topics with SB 78.

HB 220Updated Mar 26, 2026

Public Safety Data Amendments

Family & Social Services
HB 259Updated Mar 26, 2026

Parental Access to Children's Medical Records Amendments

Family & Social Services
HB 190Updated Mar 26, 2026

Child Care Business Tax Credit

Budget & Taxes
SB 2Updated Mar 26, 2026

Public Education Budget Amendments

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.