County Formation Amendments

16
17-61-101
17-61-401
17-61-402
17-61-405
17-61-407
17-61-408
0
County Formation Amendments
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Jordan D. Teuscher
Senate Sponsor: Daniel McCay
LONG TITLE
General Description:
This bill modifies provisions related to the creation of a new county.
Highlighted Provisions:
This bill:
defines terms;
establishes a process for the legislative body of a petitioning municipality to initiate a
process to create a new county;
imposes a threshold for petitioners and certain viability requirements on the formation of
a new county, including the completion of a feasibility study;
allows certain rural property to remain in a seceding county, in certain circumstances;
provides for the continuation of property taxation between a seceding county and a new
county to satisfy general obligation or revenue bond indebtedness;
requires a new county to levy local option sales and use taxes for transportation at the
same rate and in the same manner as the seceding county for transactions within the new
county;
clarifies provisions regarding the division assets and liabilities between a seceding county
and a new county; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
17-61-101
, as enacted by Laws of Utah 2025, First Special Session, Chapter 13
17-61-401
, as renumbered and amended by Laws of Utah 2025, First Special Session,
Chapter 13
17-61-402
, as renumbered and amended by Laws of Utah 2025, First Special Session,
Chapter 13
17-61-405
, as renumbered and amended by Laws of Utah 2025, First Special Session,
Chapter 13
17-61-407
, as renumbered and amended by Laws of Utah 2025, First Special Session,
Chapter 13
ENACTS:
17-61-408
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
17-61-101
is amended to read:
17-61-101
. Definitions.
(1)
"Annexing county" means the county to which a portion of territory of an adjoining
county is annexed, or proposed to be annexed, as provided in
Part 3, County Annexation
.
(2)
"Consolidating county" means the county to which another county is joined, or is
proposed to be joined, by consolidation as provided in
Part 2, Consolidation of Counties
.
(3)
"Divided county" means the county that existed before the creation of a new county
through the process described in Part 4, Creating New Counties.
(3)
(4)
"Independent surveyor" means the surveyor whose position is established within
the Utah Geospatial Resource Center under Section
63A-16-505
.
(4)
(5)
"Initiating county" means the county from which a portion of territory is annexed,
or is proposed to be annexed, to an adjoining county as provided in
Part 3, County
Annexation
.
(5)
(6)
"New county" means the county that is created through the process described in
Part 4, Creating New Counties
.
(6)
(7)
"Originating county" means the county that is joined, or is proposed to be joined, to
another county through consolidation as provided in
Part 2, Consolidation of Counties
.
(8)
"Petitioning municipality" means a municipality located within a county with a
population of more than 1,000,000.
(7)
(9)
"Seceding county" means the county that loses, or is proposed to lose, territory to a
new county through the process described in
Part 4, Creating New Counties
.
(10)
"Triggering resolution" means a legislative instrument indicating a desire to create a
new county through the process described in Part 4, Creating New Counties.
Section 2. Section
17-61-401
is amended to read:
17-61-401
. Creating a new county -- Petition -- Certification of petition
signatures -- Removal of signature -- Election -- Ballots.
(1)
(a)
Whenever a voter desires to have the territory within which the voter resides
created into a new county, the voter may file a petition for the creation of a new
county with the county legislative body of the seceding county in which the voter
resides as described in this section.
(b)
A petitioning municipality may initiate an election for the creation of a new county
as described in this section if:
(i)
the petitioning municipality's legislative body adopts a triggering resolution; and
(ii)
(A)
the petitioning municipality has a population of at least one-third of the
county population as of the last census; or
(B)
one or more petitioning municipalities adopt substantially similar triggering
resolutions in the same calendar year and, collectively, the petitioning
municipalities have a population of at least one-third of the county population
as of the last census.

(2)
(a)
The petition described in Subsection
(1)
(1)(a)
shall:
(i)
propose the name and define the boundaries of the new county; and
(ii)
be signed:
(A)
by at least one-fourth of the voters residing in the portion of the seceding
county proposed to be created into a new county; and
(B)
by no less than one-fourth of the voters residing in the remaining portion of
the seceding county.
(b)
If a petition proposes to take territory from more than one seceding county, the
requirements of Subsection
(2)(a)(ii)
apply to each seceding county affected by the
petition.
(c)
A triggering resolution described in Subsection
(1)(b)
shall:
(i)
propose the name and define the boundaries of the new county;
(ii)
describe how the proposed new county will be capable, in a cost-effective
manner, of providing fundamental county services in the new county; and
(iii)
describe how the creation of the proposed new county will not result in the
seceding county being unable to function as a county, economically or practically.
(d)
The proposed boundaries in a triggering resolution:
(i)
may not propose that an existing municipality be divided by a new county
boundary;
(ii)
shall ensure that any unincorporated areas in the seceding county or new county
will be located in the same county as the municipality with the greatest population
of any municipality that shares a common boundary with the unincorporated area
unless the most populated municipality and another municipality sharing a
common boundary with the unincorporated area agree, through mutually adopted
resolutions, that the unincorporated area should be in the same county as the less
populated municipality; and
(iii)
may not leave the seceding county with an area within the seceding county's
boundaries for which the cost, requirements, or other burdens of providing
fundamental county services would materially increase over previous years.
(3)
(a)
A voter shall file a petition for the creation of a new county on or before the first
Monday in May of any year with the county legislative body of the seceding county.
(b)
(i)
A petitioning municipality shall, before the first Monday in May of any year,
file a copy of the triggering resolution with the county legislative body of the
seceding county.
(ii)
If multiple petitioning municipalities adopt substantially similar triggering
resolutions, as described in Subsection
(1)(b)(ii)(B)
:
(A)
only one petitioning municipality is required to meet the requirements of
Subsection
(3)(b)(i)
; and
(B)
the petitioning municipality fulfilling the requirements of Subsection
(3)(b)(i)

shall include a list of the other petitioning municipalities that adopted
substantially similar triggering resolutions.
(4)
(a)
Within three business days after the day on which a county legislative body
receives a petition
under Subsection
(3)(a)
or a triggering resolution under Subsection
(3)(b)
, the county legislative body shall provide the petition
or triggering resolution

to the county clerk.
(b)
Within 14 days after the day on which a county clerk receives a petition
or triggering
resolution
from the county legislative body under Subsection
(4)(a)
, the county clerk
shall:
(i)
for a petition:
(A)
use the procedures described in Section
20A-1-1002
to determine whether the
petition satisfies the requirements of
Subsection
(2)
Subsections
(2)(a)
and
(b)
;
(ii)
(B)
certify on the petition whether each name is that of a registered voter in
the seceding county; and
(iii)
(C)
deliver the certified petition to the county legislative body
.
; or
(ii)
for a triggering resolution:
(A)
determine whether the triggering resolution appears to satisfy the
requirements of Subsections
(2)(c)
and
(d)
; and
(B)
if the county clerk determines the triggering resolution appears to satisfy the
requirements of Subsections
(2)(c)
and
(d)
, deliver the triggering resolution to
the county legislative body.
(5)
(a)
An individual who signs a petition under this section may have the individual's
signature removed from the petition by, no later than three business days after the day
on which the county legislative body provides the petition to the county clerk,
submitting to the county clerk a statement requesting that the individual's signature
be removed.
(b)
A statement described in Subsection
(5)(a)
shall comply with the requirements
described in Subsection
20A-1-1003(2)
.
(c)
The county clerk shall use the procedures described in Subsection
20A-1-1003(3)
to
determine whether to remove an individual's signature from a petition after receiving
a timely, valid statement requesting removal of the signature.
(6)
The seceding county legislative body shall cause the proposition to be submitted to the
voters residing in the seceding county at a special election to be held according to the
dates established in Section
20A-1-204
, first causing 30 days' notice of the election to be
given in the manner provided by law for giving notice of general elections.
(7)
(6)
After receiving a certified petition or a triggering resolution from the county clerk
under Subsection
(4)
, the seceding county legislative body shall:
(a)
subject to Subsection
(7)
, obtain a feasibility study from a feasibility consultant that:
(i)
considers:
(A)
population and population density within the new and seceding counties;
(B)
current and five-year projections of demographics and economic base in the
proposed new and seceding counties, including household size and income,
commercial and industrial development, and public facilities;
(C)
projected population growth in the proposed new and seceding counties
during the next five years;
(D)
the present and five-year projections of the cost, including overhead, of
providing the same or a similar service in the proposed new and seceding
counties as the existing seceding county provides;
(E)
a projection of any new taxes per household that may be levied within the
proposed new and seceding counties for five years after the creation of the new
county;
(F)
the physical and other assets that the new and seceding counties will require in
order to provide, without interruption or diminution of service, county services
to residents of both the new and seceding counties;
(G)
the physical and other assets that the new and seceding counties will no longer
require in order to provide county services to residents of both the new and
seceding counties;
(H)
cost to the state, including agencies of the state; and
(I)
any other factor that the feasibility consultant considers relevant to the cost of
the creation of the new county to both the new and seceding counties;
(ii)
includes a written report of the results of the feasibility study that contains:
(A)
a recommendation as to whether the proposed creation of the new and
seceding counties is functionally and financially feasible;
(B)
any conditions the feasibility consultant determines necessary to make the
creation of the new county functionally and financially feasible; and
(C)
a comparison of the costs of the new and seceding counties;
(b)
provide all municipalities within the county an opportunity to:
(i)
request modifications from the feasibility consultant regarding a draft of the
feasibility study; and
(ii)
submit written objections to the county regarding the final feasibility study;
(c)
if the feasibility study recommends that creation of the proposed new county is not
functionally and financially feasible, for either the new county or seceding county,
provide an opportunity to the voter who filed the petition under Subsection
(3)(a)
or
the petitioning municipality to:
(i)
modify and refile the triggering resolution, requesting a revised or new feasibility
study;
(ii)
withdraw the triggering resolution; or
(iii)
opt to proceed to an election on the creation of a new county, despite the adverse
recommendation; and
(d)
if the feasibility study recommends that the creation of the new county and seceding
county is functionally and financially feasible, or if the voter or petitioning
municipality opt to proceed under Subsection
(6)(c)(iii)
, submit the question of
creating the new county to the voters:
(i)
in accordance with Utah Constitution, Article XI, Section 3; and
(ii)
at the next general election for which notice can be given, in accordance with
Section
20A-5-101
.
(7)
The petition municipality or petitioning municipalities shall reimburse the seceding
county for:
(a)
the cost of retaining the feasibility consultant; and
(b)
the development and production of the feasibility study.
(8)
The county clerk shall ensure that the
special
election
described in Subsection
(6)(d)(ii)

is held, the result canvassed, and returns made under the provisions of the general
election laws.
(8)
(9)
The form of ballot to be used at the
special
election shall be:
For
"For
the creation of (supplying the name proposed) county.
Against the creation of (supplying the name proposed)
county.
county."
(9)
(10)
(a)
Subject to Subsection
(9)(b)
, the expenses of any
special
election
described in this section shall be paid out of the general fund of the seceding county.
(b)
If the voters approve the creation of the new county, the new county shall reimburse
the seceding county for half of the cost of the
special
election within one year of the
effective date of the new county from the general fund of the new county.
Section 3. Section
17-61-402
is amended to read:
17-61-402
. Certification of returns -- Governor's proclamation of creation of
new county -- Notice and plat to lieutenant governor -- Recording requirements --
Effective date.
(1)
(a)
If a petition for the creation of a new county impacts only one seceding county,
the proposition submitted to voters under Section
17-61-401
shall be approved by a
majority vote of those voters who reside:
(i)
in the portion of the seceding county proposed as a new county; and
(ii)
in the remaining portion of the seceding county.
(b)
If a petition for the creation of a new county impacts more than one seceding county,
the proposition submitted to voters under Section
17-61-401
shall be approved by a
majority of those voters who reside:
(i)
in each portion of each seceding county proposed to be part of a new county; and
(ii)
in each remaining portion of each seceding county.
(2)
If it appears that any proposition submitted to the voters as provided in Section
17-61-401
has been approved as described in Subsection
(1)
:
(a)
the lieutenant governor, upon receiving the certified report under Section
20A-4-304
,
shall certify the result to the governor; and
(b)
upon receiving the results from the lieutenant governor under Subsection
(1)(a)
, the
governor shall issue a proclamation, stating:
(i)
the result of the vote in each division of the county;
(ii)
the name and boundaries of the new county;
(iii)
subject to Subsection
(5)
,
the boundaries of a seceding county as changed by the
creation of the new county;
(iv)
that the creation of the new county will take effect on the first Monday in January

of the second year
following the lieutenant governor's issuance of a certificate of
creation under Section
67-1a-6.5
;
(v)
the name proposed in the petition as the name of the new county; and
(vi)
the judicial district to which the new county belongs.
(3)
The legislative body of the county from which the greatest portion of the new county
was taken shall:
(a)
within 30 days after the issuance of the governor's proclamation under Subsection
(1)
(2)
, send to the lieutenant governor:
(i)
a copy of a notice of an impending boundary action, as defined in Section
67-1a-6.5
, that meets the requirements of Subsection
67-1a-6.5(3)
; and
(ii)
a copy of an approved final local entity plat, as defined in Section
67-1a-6.5
; and
(b)
upon the lieutenant governor's issuance of a certificate of creation under Section
67-1a-6.5
, submit to the recorder of the new county:
(i)
the original notice of an impending boundary action;
(ii)
the original certificate of creation;
(iii)
the original approved final local entity plat; and
(iv)
a certified copy of the governor's proclamation under Subsection
(1)
(2)
.
(4)
(a)
The new county that is the subject of the lieutenant governor's certificate of
creation under Section
67-1a-6.5
is a county of the state from and after January 1
following the issuance of the lieutenant governor's certificate of creation.
(b)
(i)
The effective date of the creation of a new county for purposes of assessing
property within the county is governed by Section
59-2-305.5
.
(ii)
Until the documents listed in Subsection
(2)(b)
(3)(b)
are recorded in the office
of the recorder of the new county, the new county may not:
(A)
levy or collect a property tax on property in the county;
(B)
levy or collect an assessment on property in the county; or
(C)
charge or collect a fee for service provided to property within the county.
(5)
Unless an owner of rural real property, as defined in Section
17B-2a-1107
, gives written
consent to inclusion in the potential new county before the day of the special election
described in Section
17-61-401
:
(a)
the rural real property remains in the seceding county if the rural real property:
(i)
consists of 1,500 or more contiguous acres of rural real property comprising one
or more tax parcels;
(ii)
is not contiguous to but is used in connection with rural real property of 1,500 or
more contiguous acres of rural real property consisting of one or more tax parcels;
(iii)
is owned, managed, or controlled by a person, company, or association,
including a parent, subsidiary, or affiliate related to the person described in this
Subsection
(5)(a)(iii)
, that owns 1,500 or more contiguous acres of rural real
property comprising one or more tax parcels; or
(iv)
is located in whole or in part in one of the following, as these terms are defined
in Section
17-81-101
:
(A)
an agricultural protection area;
(B)
a mining protection area; or
(C)
an industrial protection area; and
(b)
if a condition in Subsection
(5)(a)
applies, the lieutenant governor shall exclude the
rural real property from a certificate of creation that the lieutenant governor issues for
the new county in accordance with Section
67-1a-6.5
.
Section 4. Section
17-61-405
is amended to read:
17-61-405
. Effect on precincts and school and other districts -- Indebtedness.
(1)
All precincts, school districts, road districts, and election districts entirely in the new
county that existed before the creation of the new county:
(a)
continue; and
(b)
become precincts, school districts, road districts, and election districts of the new
county.
(2)
The respective officers of the precincts, school districts, road districts, and election
districts described in Subsection
(1)
shall hold office until the expiration of the terms for
which the officers were elected or appointed.
(3)
If a precinct, school district, road district, or election district is divided as a result of the
creation of a new county:
(a)
the precinct, school district, road district, or election district shall be disorganized;
and
(b)
the property and territory of the precinct, school district, road district, or election
district shall be subject to the action of the county legislative body of the respective
counties in which the property or territory is located as to reorganization thereof or
adding the same to other like subdivisions already organized.
(4)
Any bonded or other indebtedness of any school district described in Subsection
(3)

attaches and becomes the obligation of the district that shall be created out of the
territory that shall retain the buildings and other property of the original district or to the
district to which the
same
buildings and other property
may be added.
(5)
Notwithstanding the creation of a new county, the seceding county may continue to levy
a tax on the property within the new county for the purpose of paying the seceding
county's proportion of a general obligation or revenue bond until the satisfaction of the
bonded indebtedness.
(5)
All bonded or other indebtedness of a seceding county shall attach to and become the
obligation of the new county.
Section 5. Section
17-61-407
is amended to read:
17-61-407
. Division of taxes.
(1)
When a new county is created under the provisions of this part and the county officers
of the new county have been elected:
(a)
the county treasurer of the seceding county shall provide to the county treasurer of
the new county a certified list of all taxes collected by the county treasurer of the
seceding county for the preceding year upon the property located within the portion
of the seceding county that has become a part of the new county; and
(b)
subject to Subsection
(2)
, the county treasurer of the seceding county shall provide to
the county treasurer of the new county the county, school district, or other special tax
revenue collected by the county treasurer of the seceding county for the preceding
year within territory that has become part of the new county.
(2)
Before furnishing the revenue described in Subsection
(1)(b)
to the new county, the
seceding county may retain:
(a)
the pro rata cost of assessing and collecting the county, school district, or other
special tax revenue collected by the seceding county; and
(b)
the entire cost of making the certified lists described in Subsection
(1)(a)
.
(3)
A new county shall impose local option sales and use taxes authorized under Title 59,
Chapter 12, Part 22, Local Option Sales and Use Taxes for Transportation Act, at the
same rate and in the same manner as the seceding county imposed the local option sales
and use taxes for transactions within the new county.
Section 6. Section
17-61-408
is enacted to read:
17-61-408
. Division of assets -- Division of liabilities.
Following the creation of a new county under this part, each new and seceding county:
(1)
is a continuation of the divided county;
(2)
shall own the assets, property, records, seals, and equipment of the divided county
owned within or related to the area within the boundaries of the respective new or
seceding county; and
(3)
is jointly responsible for the liabilities of the divided county until the new and seceding
county discharges liabilities through an interlocal agreement or otherwise resolves
outstanding liabilities.
Section 7.
Effective Date.
This bill takes effect on
May 6, 2026
.
2-4-26 7:19 AM