Utah SB0236 amends the property tax exemption process, setting deadlines and conditions for exemptions.

Utah SB0236 amends the property tax exemption process by defining terms, establishing deadlines for filing applications, and authorizing county boards of equalization to request additional information. It sets deadlines for rendering written decisions on applications and allows for the revocation of exemptions if properties no longer qualify. The bill also provides for annual statements and appeals to the State Tax Commission. Effective January 1, 2027.

Utah SB0236 amends the property tax exemption process, setting deadlines and conditions for exemptions.

Utah SB0236 amends the property tax exemption process by defining terms, establishing deadlines for filing applications, and authorizing county boards of equalization to request additional information. It sets deadlines for rendering written decisions on applications and allows for the revocation of exemptions if properties no longer qualify. The bill also provides for annual statements and appeals to the State Tax Commission. Effective January 1, 2027.