---
type: "Bill"
title: "Low Income Housing Property Tax Exemption"
description: "Low Income Housing Property Tax Exemption"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2023"
identifier: "HB 231"
citation: "Utah HB 231 (2023)"
classification: ["bill"]
subjects: ["Housing", "Property Tax", "Property Tax Relief", "Revenue and Taxation", "Utah Housing Corporation"]
status: "enacted"
primary_sponsors: ["Eliason, Steve"]
version_count: 3
action_count: 37
vote_count: 4
first_action: "2023-01-17"
last_action: "2023-03-14"
source: "openstates"
source_identifier: "ocd-bill/64e465b2-a977-4113-b1ae-20720a7cd9ca"
source_url: "https://le.utah.gov/~2023/bills/static/HB0231.html"
source_hash: "1e398288e81efa67399e1afe0193744f4dcd085641fe5b86553f7a605a32cff1"
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 HB 231 (2023) — Low Income Housing Property Tax Exemption

## Version chain

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

1. **Introduced** (filed) — [source](https://le.utah.gov/~2023/bills/hbillint/HB0231.pdf)
2. **Amended** (committee substitute) — [source](https://le.utah.gov/~2023/bills/hbillamd/HB0231.pdf)
3. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2023/bills/hbillenr/HB0231.pdf)

## Votes

- passed 2nd & 3rd readings/suspension — **24–2** (pass) · upper
- House Comm - Favorable Recommendation — **9–1** (pass) · lower
- passed 3rd reading — **66–2** (pass) · lower
- Senate Comm - Favorable Recommendation — **6–0** (pass) · lower

## Sponsors

- Eliason, Steve — primary (person)
- Fillmore, Lincoln — cosponsor (person)

## Timeline

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

- **2023-01-17** Bill Numbered but not Distributed
- **2023-01-17** Numbered Bill Publicly Distributed
- **2023-01-17** bill sent to agencies for fiscal input
- **2023-01-18** received bill from Legislative Research `receipt`
- **2023-01-18** 1st reading (Introduced) `introduction, reading-1`
- **2023-01-20** fiscal note sent to sponsor
- **2023-01-20** fiscal note publicly available
- **2023-01-20** received fiscal note from Fiscal Analyst `receipt`
- **2023-02-07** to House Revenue and Taxation Committee
- **2023-02-08** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-02-09** committee report favorable `committee-passage-favorable`
- **2023-02-09** 2nd reading `reading-2`
- **2023-02-13** 3rd reading `reading-3`
- **2023-02-13** floor amendment # 1
- **2023-02-13** passed 3rd reading `passage`
- **2023-02-13** to Senate
- **2023-02-14** received from House `receipt`
- **2023-02-15** 1st reading (Introduced) `introduction, reading-1`
- **2023-02-16** to Senate Revenue and Taxation Committee
- **2023-02-22** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-02-22** committee report favorable `committee-passage-favorable`
- **2023-02-22** placed on 2nd Reading Calendar
- **2023-02-28** 2nd Reading Calendar to Rules `reading-2`
- **2023-03-01** Rules to 2nd Reading Calendar
- **2023-03-02** 2nd & 3rd readings/suspension `reading-2, reading-3`
- **2023-03-02** passed 2nd & 3rd readings/suspension `passage`
- **2023-03-02** signed by President/returned to House `passage`
- **2023-03-02** to House
- **2023-03-02** received from Senate `receipt`
- **2023-03-02** signed by Speaker/sent for enrolling `passage`
- **2023-03-03** Bill Received from House for Enrolling
- **2023-03-03** Draft of Enrolled Bill Prepared
- **2023-03-10** Enrolled Bill Returned to House or Senate `enrolled`
- **2023-03-10** enrolled bill to Printing
- **2023-03-13** received enrolled bill from Printing `receipt`
- **2023-03-13** to Governor `executive-receipt`
- **2023-03-14** 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/64e465b2-a977-4113-b1ae-20720a7cd9ca`. Confidence: reported (aggregated from official Utah legislature records).