Utah SB0238 amends property tax laws, requiring residential property owners to apply for exemptions and clarifying burden of proof in appeals.

Utah SB0238 modifies property tax regulations by requiring residential property owners to apply for exemptions if their property was ineligible in the prior year, an ownership interest changes, or the county believes the property no longer qualifies. It also clarifies the burden of proof in appeals involving property assessed by the State Tax Commission. The bill further modifies the definition of ad valorem tax revenue, specifies notice and public hearing requirements for certain tax increases, and makes technical and conforming changes.

Utah SB0238 amends property tax laws, requiring residential property owners to apply for exemptions and clarifying burden of proof in appeals.

Utah SB0238 modifies property tax regulations by requiring residential property owners to apply for exemptions if their property was ineligible in the prior year, an ownership interest changes, or the county believes the property no longer qualifies. It also clarifies the burden of proof in appeals involving property assessed by the State Tax Commission. The bill further modifies the definition of ad valorem tax revenue, specifies notice and public hearing requirements for certain tax increases, and makes technical and conforming changes.