Property Tax Adjustments

Summary

The legislation requires owners of residential property to submit an application to the county board of equalization when the property was previously ineligible for the exemption, when ownership changes, or when the county suspects the property no longer qualifies. It also clarifies how burden of proof works in tax‑assessment appeals, changes the required advertisement for judgment levies, and adjusts timelines for the State Tax Commission’s compliance certification. The changes affect homeowners, county tax officials, and taxing entities across Utah.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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