---
type: "Bill"
title: "Property Tax Exemption Process Amendments"
description: "Property Tax Exemption Process Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2026"
identifier: "SB 236"
citation: "Utah SB 236 (2026)"
classification: ["bill"]
subjects: ["Assessment and Equalization", "Local Taxation and Fees", "Property Tax", "Revenue and Taxation", "State Tax Commission"]
status: "enacted"
primary_sponsors: ["Grover, Keith"]
version_count: 4
action_count: 44
vote_count: 3
first_action: "2026-02-02T18:22:30+00:00"
last_action: "2026-03-23T13:56:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/d8c1e6e6-9c87-40c9-a053-66e1816357b5"
source_url: "https://le.utah.gov/~2026/bills/static/SB0236.html"
source_hash: "696684770fa40f36560d6e8e6cb8a2415d16182377fba6bdc9a41856ebea1d94"
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 236 (2026) — Property Tax Exemption Process 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/Session/2026/bills/introduced/SB0236.xml)
2. **Comparison to Original Bill** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/introduced/CP SB0236 To SB0236S01.pdf)
3. **Substitute #1** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/introduced/SB0236S01.xml)
4. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2026/bills/enrolled/SB0236.xml)

## Votes

- House/ passed 3rd reading — **66–1** (pass) · lower
- Senate/ passed 2nd reading — **26–0** (pass) · upper
- Senate/ passed 3rd reading — **24–0** (pass) · upper

## Sponsors

- Grover, Keith — primary (person)
- Shallenberger, David — cosponsor (person)

## Timeline

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

- **2026-02-02T18:22:30+00:00** Bill Numbered but not Distributed
- **2026-02-02T18:22:30+00:00** Numbered Bill Publicly Distributed
- **2026-02-02T18:22:33+00:00** LFA/ bill assigned to staff for fiscal analysis for SB0236
- **2026-02-02T18:22:33+00:00** LFA/ bill sent to agencies for fiscal input for SB0236
- **2026-02-03T15:02:00+00:00** Senate/ received bill from Legislative Research `receipt`
- **2026-02-03T18:25:14+00:00** Senate/ 1st reading (Introduced)
- **2026-02-03T21:21:04+00:00** Senate/ to standing committee [Senate Revenue and Taxation Committee] `referral-committee`
- **2026-02-05T18:47:07+00:00** LFA/ bill assigned to staff for fiscal analysis for SB0236S01
- **2026-02-05T18:47:07+00:00** LFA/ bill sent to agencies for fiscal input for SB0236S01
- **2026-02-05T19:20:43+00:00** LFA/ fiscal note sent to sponsor for SB0236
- **2026-02-05T20:40:07+00:00** LFA/ fiscal note publicly available for SB0236
- **2026-02-05T21:36:05+00:00** Senate/ received fiscal note from Fiscal Analyst `receipt`
- **2026-02-05T23:01:44+00:00** Senate Comm - Substitute Recommendation [Senate Revenue and Taxation Committee]
- **2026-02-05T23:02:13+00:00** Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-02-06T18:27:11+00:00** Senate/ comm rpt/ substituted [Senate Revenue and Taxation Committee]
- **2026-02-06T18:27:12+00:00** Senate/ placed on 2nd Reading Calendar
- **2026-02-06T22:11:31+00:00** LFA/ fiscal note sent to sponsor for SB0236S01
- **2026-02-06T22:11:32+00:00** LFA/ fiscal note publicly available for SB0236S01
- **2026-02-20T21:58:09+00:00** Senate/ 2nd reading
- **2026-02-20T22:00:02+00:00** Senate/ passed 2nd reading `reading-2`
- **2026-02-23T17:58:54+00:00** Senate/ 3rd reading
- **2026-02-23T18:00:57+00:00** Senate/ passed 3rd reading `passage`
- **2026-02-23T18:00:58+00:00** Senate/ to House
- **2026-02-23T19:23:55+00:00** House/ received from Senate `receipt`
- **2026-02-23T21:07:32+00:00** House/ 1st reading (Introduced)
- **2026-02-27T18:54:00+00:00** House/ to standing committee [House Revenue and Taxation Committee] `referral-committee`
- **2026-03-02T23:23:26+00:00** House Comm - Favorable Recommendation [House Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-03-03T16:24:08+00:00** House/ committee report favorable [House Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-03-03T16:24:09+00:00** House/ 2nd reading
- **2026-03-04T02:57:36+00:00** House/ 3rd Reading Calendar to Rules [House Rules Committee]
- **2026-03-06T19:25:55+00:00** House/ Rules to 3rd Reading Calendar
- **2026-03-07T03:54:54+00:00** House/ 3rd reading
- **2026-03-07T03:56:39+00:00** House/ passed 3rd reading `passage`
- **2026-03-07T03:56:40+00:00** House/ signed by Speaker/ returned to Senate `passage`
- **2026-03-07T03:56:41+00:00** House/ to Senate
- **2026-03-10T15:20:20+00:00** Senate/ received from House `receipt`
- **2026-03-10T15:20:21+00:00** Senate/ signed by President/ sent for enrolling `passage`
- **2026-03-10T18:49:58+00:00** Bill Received from Senate for Enrolling
- **2026-03-10T18:50:02+00:00** Draft of Enrolled Bill Prepared
- **2026-03-11T22:09:20+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2026-03-11T22:09:24+00:00** Senate/ enrolled bill to Printing
- **2026-03-13T16:36:03+00:00** Senate/ received enrolled bill from Printing `receipt`
- **2026-03-13T16:36:05+00:00** Senate/ to Governor `executive-receipt`
- **2026-03-23T13:56:00+00:00** 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/d8c1e6e6-9c87-40c9-a053-66e1816357b5`. Confidence: reported (aggregated from official Utah legislature records).