---
type: "Bill"
title: "S.B. 182 Property Tax Assessment Amendments"
description: "S.B. 182 Property Tax Assessment Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2024"
identifier: "SB 182"
citation: "Utah SB 182 (2024)"
classification: ["bill"]
subjects: ["Assessment and Equalization", "County Officers", "Local Taxation and Fees", "Property Tax", "Property Tax Relief", "Revenue and Taxation"]
status: "enacted"
primary_sponsors: ["Harper, Wayne A."]
version_count: 2
action_count: 52
vote_count: 9
first_action: "2024-01-31"
last_action: "2024-03-14"
source: "openstates"
source_identifier: "ocd-bill/fc73b435-0021-43f4-815f-47e8a61a3320"
source_url: "https://le.utah.gov/~2024/bills/static/SB0182.html"
source_hash: "e3ebb99a7bbe0d3e504bec303c133b987107ed3a09c7c275020ece30d9e86c3d"
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 182 (2024) — S.B. 182 Property Tax Assessment 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/SB0182S05.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2024/bills/sbillenr/SB0182.pdf)

## Votes

- Senate Comm - Favorable Recommendation — **6–0** (pass) · upper
- passed 2nd reading — **24–0** (pass) · upper
- passed 3rd reading — **68–2** (pass) · lower
- passed 3rd reading — **25–0** (pass) · upper
- House Comm - Substitute Recommendation from # 2 to # 3 — **8–0** (pass) · upper
- concurs with House amendment — **26–0** (pass) · upper
- House Comm - Favorable Recommendation — **7–1** (pass) · upper
- Senate Comm - Substitute Recommendation from # 0 to # 1 — **7–0** (pass) · upper
- Senate Comm - Amendment Recommendation # 2 — **7–0** (pass) · upper

## Sponsors

- Harper, Wayne A. — primary (person)
- Eliason, Steve — cosponsor (person)

## Timeline

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

- **2024-01-31** Bill Numbered but not Distributed
- **2024-01-31** Numbered Bill Publicly Distributed
- **2024-01-31** received bill from Legislative Research `receipt`
- **2024-02-01** 1st reading (Introduced) `introduction, reading-1`
- **2024-02-01** to Senate Revenue and Taxation Committee
- **2024-02-05** received fiscal note from Fiscal Analyst `receipt`
- **2024-02-07** Senate Comm - Substitute Recommendation from # 0 to # 1
- **2024-02-07** Senate Comm - Amendment Recommendation # 2 `amendment-introduction`
- **2024-02-07** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2024-02-08** comm rpt/substituted/amended `amendment-passage`
- **2024-02-08** placed on 2nd Reading Calendar
- **2024-02-12** 2nd reading `reading-2`
- **2024-02-12** substituted from # 1 to # 2 `substitution`
- **2024-02-12** passed 2nd reading `reading-2`
- **2024-02-13** 3rd reading `reading-3`
- **2024-02-13** circled
- **2024-02-13** uncircled
- **2024-02-13** passed 3rd reading `passage`
- **2024-02-13** to House
- **2024-02-13** received from Senate `receipt`
- **2024-02-13** 1st reading (Introduced) `introduction, reading-1`
- **2024-02-16** to House Revenue and Taxation Committee
- **2024-02-20** House Comm - Substitute Recommendation from # 2 to # 3
- **2024-02-20** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2024-02-20** comm rpt/substituted
- **2024-02-20** return to Rules due to fiscal impact
- **2024-02-21** Rules to 3rd Reading Calendar
- **2024-02-21** 2nd reading `reading-2`
- **2024-02-22** 3rd reading `reading-3`
- **2024-02-22** circled
- **2024-02-28** fiscal note sent to sponsor
- **2024-02-28** to Printing with fiscal note
- **2024-02-29** uncircled
- **2024-02-29** substituted from # 3 to # 5 `substitution`
- **2024-02-29** passed 3rd reading `passage`
- **2024-02-29** to Senate
- **2024-02-29** received from House `receipt`
- **2024-02-29** placed on Concurrence Calendar
- **2024-02-29** concurs with House amendment `amendment-passage`
- **2024-02-29** to House
- **2024-03-01** received from Senate `receipt`
- **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/fc73b435-0021-43f4-815f-47e8a61a3320`. Confidence: reported (aggregated from official Utah legislature records).