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Commission moves to recodify and combine property-tax relief rules to reflect recent legislation

Utah State Tax Commission · August 14, 2025
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Summary

The Commission approved repealing R865-9I-34 and recodifying language into R884-24P-5 to clarify property tax relief rules and implement HB 266 (2024) and HB 20 (2025); the amendment allows late filing for good cause and provides an appeal route to the Commission.

Commissioner Rebecca L. Rockwell presented a combined repeal and recodification of R865-9I-34 and R884-24P-5 to reflect changes required by 2024 HB 266 and 2025 HB 20 (Property Tax Code Recodification). The amendment consolidates language, updates statutory citations after recodification, and establishes circumstances under which counties or the Commission may extend filing deadlines for homeowner’s credits and other relief due to medical emergencies, death of an immediate family member, or other extraordinary circumstances.

Minutes state the rule "allows late filing of all applications for relief under the new chapter in case of a medical emergency, death of an immediate family member, or other extraordinary or unanticipated circumstance, and allows for an appeal to the commission if an application is denied for not meeting one or more of those grounds." Chair Valentine took a roll-call vote and the motion to submit the recodified rule for publication passed unanimously.