---
type: "Bill"
title: "Property Tax Appeals Modifications"
description: "Property Tax Appeals Modifications"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2024"
identifier: "SB 38"
citation: "Utah SB 38 (2024)"
classification: ["bill"]
subjects: ["Assessment and Equalization", "Counties", "Local Taxation and Fees", "Property Tax", "Revenue", "State Tax Commission"]
status: "enacted"
primary_sponsors: ["McCay, Daniel"]
version_count: 3
action_count: 38
vote_count: 6
first_action: "2023-12-26"
last_action: "2024-03-14"
source: "openstates"
source_identifier: "ocd-bill/ed8d6fd0-d85b-4ec8-b5d0-220aa539d6cb"
source_url: "https://le.utah.gov/~2024/bills/static/SB0038.html"
source_hash: "14b20ede99e95c7d6e5566a68b27397470b94ada42a2d9fe2bde1f76ddc16763"
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 38 (2024) — Property Tax Appeals Modifications

## 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/SB0038.pdf)
2. **Amended** (committee substitute) — [source](https://le.utah.gov/~2024/bills/sbillamd/SB0038.pdf)
3. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2024/bills/sbillenr/SB0038.pdf)

## Votes

- House Comm - Amendment Recommendation # 2 — **12–0** (pass) · upper
- House Comm - Amendment Recommendation # 1 — **12–0** (pass) · upper
- passed 3rd reading — **68–0** (pass) · lower
- House Comm - Favorable Recommendation — **12–0** (pass) · upper
- concurs with House amendment — **27–0** (pass) · upper
- passed 2nd & 3rd readings/suspension — **27–0** (pass) · upper

## Sponsors

- McCay, Daniel — primary (person)
- Spendlove, Robert M. — cosponsor (person)

## Timeline

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

- **2023-12-26** Bill Numbered but not Distributed
- **2023-12-26** Numbered Bill Publicly Distributed
- **2023-12-26** bill sent to agencies for fiscal input
- **2024-01-02** received bill from Legislative Research `receipt`
- **2024-01-11** fiscal note publicly available
- **2024-01-12** received fiscal note from Fiscal Analyst `receipt`
- **2024-01-16** 1st reading (Introduced) `introduction, reading-1`
- **2024-01-16** placed on 2nd Reading Calendar
- **2024-01-16** 2nd & 3rd readings/suspension `reading-2, reading-3`
- **2024-01-16** passed 2nd & 3rd readings/suspension `passage`
- **2024-01-16** to House
- **2024-01-17** received from Senate `receipt`
- **2024-01-17** 1st reading (Introduced) `introduction, reading-1`
- **2024-01-19** to House Revenue and Taxation Committee
- **2024-01-22** House Comm - Amendment Recommendation # 1 `amendment-introduction`
- **2024-01-22** House Comm - Amendment Recommendation # 2 `amendment-introduction`
- **2024-01-22** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2024-01-23** comm rpt/amended `amendment-passage`
- **2024-01-23** 2nd reading `reading-2`
- **2024-01-31** 3rd reading `reading-3`
- **2024-01-31** passed 3rd reading `passage`
- **2024-01-31** to Senate
- **2024-02-01** received from House `receipt`
- **2024-02-01** placed on Concurrence Calendar
- **2024-02-02** concurs with House amendment `amendment-passage`
- **2024-02-02** to House
- **2024-02-02** received from Senate `receipt`
- **2024-02-02** signed by Speaker/returned to Senate `passage`
- **2024-02-02** to Senate
- **2024-02-05** received from House `receipt`
- **2024-02-05** signed by President/sent for enrolling `passage`
- **2024-02-06** Bill Received from Senate for Enrolling
- **2024-02-06** Draft of Enrolled Bill Prepared
- **2024-03-07** Enrolled Bill Returned to House or Senate `enrolled`
- **2024-03-07** 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/ed8d6fd0-d85b-4ec8-b5d0-220aa539d6cb`. Confidence: reported (aggregated from official Utah legislature records).