---
type: "Bill"
title: "S.B. 25 Property Tax Deferral Amendments"
description: "S.B. 25 Property Tax Deferral Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2022"
identifier: "SB 25"
citation: "Utah SB 25 (2022)"
classification: ["bill"]
subjects: ["Legislative Operations", "Property Tax", "Property Tax Relief", "Revenue and Taxation", "State Tax Commission", "Sunsets and Repealers"]
status: "enacted"
primary_sponsors: ["Fillmore, Lincoln"]
version_count: 3
action_count: 46
vote_count: 7
first_action: "2021-12-14"
last_action: "2022-03-23"
source: "openstates"
source_identifier: "ocd-bill/1eaf84a6-f0ac-48ab-9144-4fcbb8ec01bb"
source_url: "https://le.utah.gov/~2022/bills/static/SB0025.html"
source_hash: "3d26def7cc9d12670ed56bf7f182e7c7338333c0378d5966a475db80caa15eba"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ut"]
---

# Utah SB 25 (2022) — S.B. 25 Property Tax Deferral Amendments

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://le.utah.gov/~2022/bills/sbillint/SB0025S02.pdf)
2. **Amended** (committee substitute) — [source](https://le.utah.gov/~2022/bills/sbillamd/SB0025S02.pdf)
3. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2022/bills/sbillenr/SB0025.pdf)

## Votes

- passed 2nd reading — **24–1** (pass) · upper
- Senate Comm - Favorable Recommendation — **5–0** (pass) · upper
- passed 3rd reading — **66–1** (pass) · lower
- concurs with House amendment — **27–1** (pass) · upper
- passed 3rd reading — **28–0** (pass) · upper
- Senate Comm - Substitute Recommendation from # 0 to # 2 — **7–0** (pass) · upper
- House Comm - Favorable Recommendation — **10–0** (pass) · upper

## Sponsors

- Fillmore, Lincoln — primary (person)
- Spendlove, Robert M. — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-12-14** Bill Numbered but not Distributed
- **2021-12-14** Numbered Bill Publicly Distributed
- **2022-01-12** received bill from Legislative Research
- **2022-01-18** received fiscal note from Fiscal Analyst
- **2022-01-18** 1st reading (Introduced) `introduction, reading-1`
- **2022-01-18** to Senate Revenue and Taxation Committee `referral-committee`
- **2022-01-25** fiscal note sent to sponsor
- **2022-01-25** to Printing with fiscal note
- **2022-01-26** Senate Comm - Substitute Recommendation from # 0 to # 2
- **2022-01-26** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2022-01-27** comm rpt/substituted
- **2022-01-27** placed on 2nd Reading Calendar
- **2022-02-01** 2nd reading `reading-2`
- **2022-02-01** passed 2nd reading `reading-2`
- **2022-02-02** 3rd reading `reading-3`
- **2022-02-02** passed 3rd reading `passage`
- **2022-02-02** to House
- **2022-02-03** received from Senate
- **2022-02-03** 1st reading (Introduced) `introduction, reading-1`
- **2022-02-07** to House Revenue and Taxation Committee `referral-committee`
- **2022-02-11** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2022-02-14** committee report favorable `committee-passage-favorable`
- **2022-02-14** return to Rules due to fiscal impact
- **2022-03-02** Rules to 3rd Reading Calendar
- **2022-03-02** 2nd reading `reading-2`
- **2022-03-02** 3rd reading `reading-3`
- **2022-03-02** floor amendment # 1
- **2022-03-02** passed 3rd reading `passage`
- **2022-03-02** to Senate
- **2022-03-03** fiscal note publicly available
- **2022-03-03** received from House
- **2022-03-03** placed on Concurrence Calendar
- **2022-03-03** concurs with House amendment
- **2022-03-03** to House
- **2022-03-03** received from Senate
- **2022-03-03** signed by Speaker/returned to Senate
- **2022-03-03** to Senate
- **2022-03-03** received from House
- **2022-03-03** signed by President/sent for enrolling
- **2022-03-08** Bill Received from Senate for Enrolling
- **2022-03-08** Draft of Enrolled Bill Prepared
- **2022-03-11** Enrolled Bill Returned to House or Senate
- **2022-03-11** enrolled bill to Printing
- **2022-03-15** received enrolled bill from Printing
- **2022-03-15** to Governor `executive-receipt`
- **2022-03-23** Governor Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1eaf84a6-f0ac-48ab-9144-4fcbb8ec01bb`. Confidence: reported (aggregated from official Utah legislature records).