Utah Requires Residential Property Tax Exemption Application Under Certain Circumstances

The Utah Governor signed a law modifying certain property tax provisions. The law includes requiring, effective Jan. 1, 2027, residential property owners to apply for a residential property tax exemption where the property was ineligible for the exemption in the prior year, an ownership interest in the property changes, or the county has reason to believe the property no longer qualifies for the exemption. The law has multiple effective dates. [S.B. 238, enacted 03/23/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.