---
type: "Bill"
title: "S.B. 132 Property Tax Appeals Amendments"
description: "S.B. 132 Property Tax Appeals Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2024"
identifier: "SB 132"
citation: "Utah SB 132 (2024)"
classification: ["bill"]
subjects: ["Assessment and Equalization", "Counties", "Local Taxation and Fees", "Property Tax", "Revenue and Taxation", "State Tax Commission"]
status: "enacted"
primary_sponsors: ["Owens, Derrin R."]
version_count: 2
action_count: 41
vote_count: 6
first_action: "2024-01-22"
last_action: "2024-03-14"
source: "openstates"
source_identifier: "ocd-bill/40b23317-f14d-4f41-9426-0f5a168e8cbd"
source_url: "https://le.utah.gov/~2024/bills/static/SB0132.html"
source_hash: "0efc1c186d9cf7c5a9b966800fac530bcdd5d373fe75260eea4cda39be359791"
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 132 (2024) — S.B. 132 Property Tax Appeals 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/~2024/bills/sbillint/SB0132S04.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2024/bills/sbillenr/SB0132.pdf)

## Votes

- Senate Comm - Favorable Recommendation — **7–0** (pass) · upper
- passed 2nd reading — **20–3** (pass) · upper
- passed 3rd reading — **58–7** (pass) · lower
- House Comm - Favorable Recommendation — **10–0** (pass) · upper
- Senate Comm - Substitute Recommendation from # 0 to # 3 — **7–0** (pass) · upper
- passed 3rd reading — **26–0** (pass) · upper

## Sponsors

- Owens, Derrin R. — primary (person)
- Bolinder, Bridger — cosponsor (person)

## Timeline

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

- **2024-01-22** Bill Numbered but not Distributed
- **2024-01-22** Numbered Bill Publicly Distributed
- **2024-01-22** received bill from Legislative Research `receipt`
- **2024-01-23** 1st reading (Introduced) `introduction, reading-1`
- **2024-01-24** received fiscal note from Fiscal Analyst `receipt`
- **2024-01-24** to Senate Revenue and Taxation Committee
- **2024-02-07** Senate Comm - Substitute Recommendation from # 0 to # 3
- **2024-02-07** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2024-02-08** comm rpt/substituted
- **2024-02-08** placed on 2nd Reading Calendar
- **2024-02-12** 2nd reading `reading-2`
- **2024-02-12** passed 2nd reading `reading-2`
- **2024-02-13** 3rd reading `reading-3`
- **2024-02-13** circled
- **2024-02-14** uncircled
- **2024-02-14** substituted from # 3 to # 4 `substitution`
- **2024-02-14** passed 3rd reading `passage`
- **2024-02-14** to House
- **2024-02-14** received from Senate `receipt`
- **2024-02-14** 1st reading (Introduced) `introduction, reading-1`
- **2024-02-15** fiscal note sent to sponsor
- **2024-02-16** fiscal note publicly available
- **2024-02-23** to House Revenue and Taxation Committee
- **2024-02-26** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2024-02-26** committee report favorable `committee-passage-favorable`
- **2024-02-26** 2nd reading `reading-2`
- **2024-02-27** 3rd Reading Calendar to Rules
- **2024-02-29** Rules to 3rd Reading Calendar
- **2024-03-01** 3rd reading `reading-3`
- **2024-03-01** passed 3rd reading `passage`
- **2024-03-01** signed by Speaker/returned to Senate `passage`
- **2024-03-01** to Senate
- **2024-03-01** received from House `receipt`
- **2024-03-01** signed by President/sent for enrolling `passage`
- **2024-03-01** Bill Received from Senate for Enrolling
- **2024-03-01** Draft of Enrolled Bill Prepared
- **2024-03-08** Enrolled Bill Returned to House or Senate `enrolled`
- **2024-03-08** enrolled bill to Printing
- **2024-03-12** received enrolled bill from Printing `receipt`
- **2024-03-12** to Governor `executive-receipt`
- **2024-03-14** 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/40b23317-f14d-4f41-9426-0f5a168e8cbd`. Confidence: reported (aggregated from official Utah legislature records).