The civic record
Read. Follow. Verify.Utah SB 78 overhauls property tax relief, authorizes county relief programs, and appropriates $1.15 million
Last action · March 6, 2026: Senate/ filedSponsors: Dan McCay and 23 others
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Proposed
Beginning January 1, 2027, Senate Bill 78 authorizes counties to implement local property tax relief programs and impose separate county relief levies, modifies eligibility and deferral terms for elderly and indigent property owners, and appropriates $1,148,000 to the Division of Finance for county loans and administrative costs.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Senior property owners
Property owners aged 65 and older are subject to revised income brackets, adjusted property tax payment percentages, and updated deferral rules for their primary residences.
County auditors and treasurers
County officials must update annual property tax notices to include separate statements for county relief levies, provide electronic or mail notices under new timelines, and maintain records of deferred property taxes.
Impacted taxing entities
Taxing entities receive proportionate revenue distributions from county relief levies and loan proceeds to offset decreases in budgeted property tax revenue resulting from tax relief programs.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What qualifies a property owner for the nondiscretionary property tax deferral?
What is the interest rate applied to deferred property taxes under this bill?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Failed in the House.
Procedural history
58 actions- Mar 6, 2026SenateSenate/ filed
- Mar 6, 2026SenateSenate/ strike enacting clause
- Mar 6, 2026HouseHouse/ to Senate
- Mar 6, 2026HouseHouse/ failed
- Mar 6, 2026HouseHouse/ floor amendment
- Mar 6, 2026HouseHouse/ 3rd reading
Show 52 earlier actions
- Mar 6, 2026HouseHouse/ 2nd reading
- Mar 6, 2026HouseHouse/ Rules to 3rd Reading Calendar
- Mar 5, 2026ReleasedLFA/ fiscal note publicly available for SB0078S04
- Mar 5, 2026HouseIntroducedHouse/ 1st reading (Introduced)
- Mar 5, 2026Version SponsorLFA/ fiscal note sent to sponsor for SB0078S04
- Mar 5, 2026HouseHouse/ received from Senate
- Mar 4, 2026SenateSenate/ to House
- Mar 4, 2026SenateFloorSenate/ passed 3rd reading
- Mar 4, 2026SenateSenate/ substituted
- Mar 4, 2026SenateSenate/ uncircled
- Mar 4, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for SB0078S04
- Mar 4, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for SB0078S04
- Mar 3, 2026SenateSenate/ circled
- Mar 3, 2026SenateSenate/ uncircled
- Mar 3, 2026ReleasedLFA/ fiscal note publicly available for SB0078S03
- Mar 3, 2026Version SponsorLFA/ fiscal note sent to sponsor for SB0078S03
- Feb 27, 2026SenateSenate/ circled
- Feb 27, 2026SenateSenate/ substituted
- Feb 27, 2026SenateSenate/ uncircled
- Feb 27, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for SB0078S03
- Feb 27, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for SB0078S03
- Feb 27, 2026ReleasedLFA/ fiscal note publicly available for SB0078S02
- Feb 26, 2026Version SponsorLFA/ fiscal note sent to sponsor for SB0078S02
- Feb 20, 2026ReleasedLFA/ fiscal note publicly available for SB0078S02
- Feb 18, 2026Version SponsorLFA/ fiscal note sent to sponsor for SB0078S02
- Feb 17, 2026SenateSenate/ circled
- Feb 17, 2026SenateSenate/ substituted
- Feb 17, 2026SenateSenate/ uncircled
- Feb 13, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for SB0078S02
- Feb 13, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for SB0078S02
- Feb 11, 2026SenateSenate/ circled
- Feb 11, 2026SenateSenate/ 3rd reading
- Feb 10, 2026SenateFloorSenate/ passed 2nd reading
- Feb 10, 2026SenateSenate/ 2nd reading
- Feb 3, 2026ReleasedLFA/ fiscal note publicly available for SB0078S01
- Feb 2, 2026Version SponsorLFA/ fiscal note sent to sponsor for SB0078S01
- Jan 29, 2026SenateSenate/ placed on 2nd Reading Calendar
- Jan 29, 2026SenateSenate/ comm rpt/ substituted
- Jan 28, 2026SenateSenate Comm - Favorable Recommendation
- Jan 28, 2026SenateSenate Comm - Substitute Recommendation
- Jan 28, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for SB0078S01
- Jan 28, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for SB0078S01
- Jan 23, 2026SenateSenate/ received fiscal note from Fiscal Analyst
- Jan 22, 2026ReleasedLFA/ fiscal note publicly available for SB0078
- Jan 20, 2026SenateCommitteeSenate/ to standing committee
- Jan 20, 2026SenateIntroducedSenate/ 1st reading (Introduced)
- Jan 16, 2026Version SponsorLFA/ fiscal note sent to sponsor for SB0078
- Jan 7, 2026SenateSenate/ received bill from Legislative Research
- Jan 5, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for SB0078
- Jan 5, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for SB0078
- Jan 5, 2026Legislative Research and General CounselNumbered Bill Publicly Distributed
- Jan 5, 2026Legislative Research and General CounselBill Numbered but not Distributed
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Voting Record
House/ failed
Total
75
- Yes
- 28
- No
- 41
- Present
- 0
- Not voting
- 6
- Abstain
- 0
How they voted (72)
48 more members
Show 4 earlier roll calls
Senate/ passed 3rd reading
Total
29
- Yes
- 21
- No
- 6
- Present
- 0
- Not voting
- 2
- Abstain
- 0
How they voted (29)
Senate/ passed 2nd reading
Total
29
- Yes
- 17
- No
- 7
- Present
- 0
- Not voting
- 5
- Abstain
- 0
How they voted (29)
Senate Comm - Favorable Recommendation
Total
7
- Yes
- 5
- No
- 1
- Present
- 0
- Not voting
- 1
- Abstain
- 0
Senate Comm - Substitute Recommendation
Total
7
- Yes
- 5
- No
- 0
- Present
- 0
- Not voting
- 2
- Abstain
- 0
Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Show 19 more sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Restructuring of Property Tax Relief and Deferrals
The bill repeals multiple existing property tax relief sections and replaces them with a consolidated framework empowering counties to establish local relief programs backed by dedicated levies and state-funded loans.
Connected Entities
Sources
le.utah.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 85)
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz35Current news / social attention level
Publisher tools