Property Tax Notice Amendments

SB 16 modifies Utah's annual property tax valuation notices to help eligible homeowners understand tax relief options. It requires county auditors to include a clear statement on notices that homeowners aged 65+ or with disabilities (or experiencing extreme hardship) may qualify for a deferral on their primary residence taxes, along with a phone number to apply. The bill also expands access to the county discretionary deferral program for low-income individuals and makes minor technical corrections to existing tax notice requirements. These changes apply to all property owners receiving tax notices under Utah law, with no new state funding required. The notice updates take effect January 1, 2025.