---
type: "Bill"
title: "S.B. 81 Property Tax Deferral Revisions"
description: "S.B. 81 Property Tax Deferral Revisions"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2023"
identifier: "SB 81"
citation: "Utah SB 81 (2023)"
classification: ["bill"]
subjects: ["County and Municipal Finance", "Liens", "State Tax Commission"]
status: "enacted"
primary_sponsors: ["Fillmore, Lincoln"]
version_count: 2
action_count: 40
vote_count: 6
first_action: "2023-01-06"
last_action: "2023-03-17"
source: "openstates"
source_identifier: "ocd-bill/0c72fda2-c2f1-4372-80cf-3a75e93ac4b2"
source_url: "https://le.utah.gov/~2023/bills/static/SB0081.html"
source_hash: "dfa68584ffb98a0c561e4043a2cc097c38044a048ae5b06206657c102f7d00d4"
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 81 (2023) — S.B. 81 Property Tax Deferral Revisions

## 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/sbillint/SB0081S02.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2023/bills/sbillenr/SB0081.pdf)

## Votes

- passed 2nd reading — **22–0** (pass) · upper
- passed 3rd reading — **68–1** (pass) · lower
- passed 3rd reading — **26–0** (pass) · upper
- Senate Comm - Favorable Recommendation — **6–0** (pass) · upper
- Senate Comm - Substitute Recommendation from # 0 to # 2 — **6–0** (pass) · upper
- House Comm - Favorable Recommendation — **8–0** (pass) · upper

## Sponsors

- Fillmore, Lincoln — primary (person)
- Teuscher, Jordan D. — cosponsor (person)

## Timeline

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

- **2023-01-06** Bill Numbered but not Distributed
- **2023-01-06** Numbered Bill Publicly Distributed
- **2023-01-11** received bill from Legislative Research `receipt`
- **2023-01-16** received fiscal note from Fiscal Analyst `receipt`
- **2023-01-17** 1st reading (Introduced) `introduction, reading-1`
- **2023-01-17** to Senate Revenue and Taxation Committee
- **2023-01-25** Senate Comm - Substitute Recommendation from # 0 to # 2
- **2023-01-25** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-01-25** fiscal note sent to sponsor
- **2023-01-25** fiscal note publicly available
- **2023-01-26** comm rpt/substituted
- **2023-01-26** placed on 2nd Reading Calendar
- **2023-02-06** 2nd reading `reading-2`
- **2023-02-06** circled
- **2023-02-06** uncircled
- **2023-02-06** passed 2nd reading `reading-2`
- **2023-02-07** 3rd reading `reading-3`
- **2023-02-07** passed 3rd reading `passage`
- **2023-02-07** to House
- **2023-02-08** received from Senate `receipt`
- **2023-02-08** 1st reading (Introduced) `introduction, reading-1`
- **2023-02-10** to House Political Subdivisions Committee
- **2023-02-15** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-02-16** committee report favorable `committee-passage-favorable`
- **2023-02-16** 2nd reading `reading-2`
- **2023-02-22** 3rd reading `reading-3`
- **2023-02-22** circled
- **2023-02-22** uncircled
- **2023-02-22** passed 3rd reading `passage`
- **2023-02-22** signed by Speaker/returned to Senate `passage`
- **2023-02-22** to Senate
- **2023-02-23** received from House `receipt`
- **2023-02-23** signed by President/sent for enrolling `passage`
- **2023-02-24** Bill Received from Senate for Enrolling
- **2023-02-24** Draft of Enrolled Bill Prepared
- **2023-03-09** Enrolled Bill Returned to House or Senate `enrolled`
- **2023-03-09** enrolled bill to Printing
- **2023-03-13** received enrolled bill from Printing `receipt`
- **2023-03-13** to Governor `executive-receipt`
- **2023-03-17** 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/0c72fda2-c2f1-4372-80cf-3a75e93ac4b2`. Confidence: reported (aggregated from official Utah legislature records).