---
type: "Bill"
title: "Government Leased Property Tax Exemption"
description: "Government Leased Property Tax Exemption"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2024"
identifier: "SB 59"
citation: "Utah SB 59 (2024)"
classification: ["bill"]
subjects: ["Local Taxation and Fees", "Property Tax", "Revenue and Taxation"]
status: "enacted"
primary_sponsors: ["Fillmore, Lincoln"]
version_count: 3
action_count: 48
vote_count: 6
first_action: "2024-01-05"
last_action: "2024-03-14"
source: "openstates"
source_identifier: "ocd-bill/a4c083dc-a34e-46a9-a9f3-9ae615295570"
source_url: "https://le.utah.gov/~2024/bills/static/SB0059.html"
source_hash: "887310b5af54cccd5bb12c3388a00e4a7957a0a310f05bebaf64ebbd45c792c9"
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 59 (2024) — Government Leased 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/~2024/bills/sbillint/SB0059.pdf)
2. **Amended** (committee substitute) — [source](https://le.utah.gov/~2024/bills/sbillamd/SB0059.pdf)
3. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2024/bills/sbillenr/SB0059.pdf)

## Votes

- Senate Comm - Favorable Recommendation — **4–0** (pass) · upper
- passed 3rd reading — **58–9** (pass) · lower
- concurs with House amendment — **26–0** (pass) · upper
- passed 3rd reading — **25–0** (pass) · upper
- House Comm - Favorable Recommendation — **8–0** (pass) · upper
- passed 2nd reading — **24–0** (pass) · upper

## Sponsors

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

## Timeline

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

- **2024-01-05** Bill Numbered but not Distributed
- **2024-01-05** Numbered Bill Publicly Distributed
- **2024-01-05** bill sent to agencies for fiscal input
- **2024-01-09** received bill from Legislative Research `receipt`
- **2024-01-12** fiscal note sent to sponsor
- **2024-01-16** 1st reading (Introduced) `introduction, reading-1`
- **2024-01-16** fiscal note publicly available
- **2024-01-16** received fiscal note from Fiscal Analyst `receipt`
- **2024-01-17** to Senate Revenue and Taxation Committee
- **2024-01-18** Senate Comm - Not Considered
- **2024-02-07** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2024-02-08** committee report favorable `committee-passage-favorable`
- **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
- **2024-02-13** 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`
- **2024-02-14** to House Revenue and Taxation Committee
- **2024-02-20** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2024-02-20** committee report favorable `committee-passage-favorable`
- **2024-02-20** 2nd reading `reading-2`
- **2024-02-22** 3rd reading `reading-3`
- **2024-02-22** floor amendment # 1
- **2024-02-22** passed 3rd reading `passage`
- **2024-02-22** to Senate
- **2024-02-22** received from House `receipt`
- **2024-02-22** placed on Concurrence Calendar
- **2024-02-23** circled
- **2024-02-26** uncircled
- **2024-02-26** concurs with House amendment `amendment-passage`
- **2024-02-26** to House
- **2024-02-26** received from Senate `receipt`
- **2024-02-26** signed by Speaker/returned to Senate `passage`
- **2024-02-26** to Senate
- **2024-02-26** received from House `receipt`
- **2024-02-26** signed by President/sent for enrolling `passage`
- **2024-02-27** Bill Received from Senate for Enrolling
- **2024-02-27** 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/a4c083dc-a34e-46a9-a9f3-9ae615295570`. Confidence: reported (aggregated from official Utah legislature records).