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Commission recodifies and clarifies property-tax relief rules to implement recent legislation
Summary
The Commission repealed and recodified property-tax relief rules (R865-9I-34 and R884-24P-5) to combine and modernize language, implement HB 266 (2024) and HB 20 (2025) provisions allowing deadline extensions for good cause, and update citations ahead of Jan. 1, 2026 recodification.
The Utah State Tax Commission repealed R865-9I-34 and recodified related rule text into R884-24P-5 on Oct. 23, 2025 to combine and modernize property-tax relief rules for individuals. Commissioner John T. Deeds moved to adopt the amendment; Commissioner Rebecca L. Rockwell took a roll-call vote and the motion passed unanimously.
The rule change fulfills a requirement in 2024 HB 266 to establish when a commission or county may extend a deadline for filing a homeowner’s credit application for good cause, and extends that good-cause deadline to all relief under the recodified Title 59, Chapter 2a per 2025 HB 20, effective Jan. 1, 2026. The amendment allows late filing for medical emergencies, death of an immediate family member, or other extraordinary circumstances and permits an appeal to the commission if an application is denied for failing to meet those grounds. Citations were updated to reflect statutory recodification.
