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HB0449 • 2026

Utah Taxpayer Oversight of Government Spending Amendments

Utah Taxpayer Oversight of Government Spending Amendments

Elections Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Rep. Auxier, Tiara
Last action
2026-03-06
Official status
House/ filed
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Utah Taxpayer Oversight of Government Spending Amendments

This bill establishes taxpayer oversight of government spending.

What This Bill Does

  • This bill establishes taxpayer oversight of government spending.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-03-06 House file for bills not passed

    House/ filed

  2. 2026-03-06 Clerk of the House

    House/ strike enacting clause

  3. 2026-02-27 Released

    LFA/ fiscal note publicly available for HB0449S01

  4. 2026-02-26 Version Sponsor

    LFA/ fiscal note sent to sponsor for HB0449S01

  5. 2026-02-25 Legislative Fiscal Analyst

    LFA/ bill assigned to staff for fiscal analysis for HB0449S01

  6. 2026-02-25 Legislative Fiscal Agency

    LFA/ bill sent to agencies for fiscal input for HB0449S01

  7. 2026-02-05 House Rules Committee

    House/ received fiscal note from Fiscal Analyst

  8. 2026-02-05 Released

    LFA/ fiscal note publicly available for HB0449

  9. 2026-02-05 Version Sponsor

    LFA/ fiscal note sent to sponsor for HB0449

  10. 2026-02-02 Legislative Research and General Counsel

    Bill Numbered but not Distributed

  11. 2026-02-02 House Rules Committee

    House/ 1st reading (Introduced)

  12. 2026-02-02 Clerk of the House

    House/ received bill from Legislative Research

  13. 2026-02-02 Legislative Fiscal Analyst

    LFA/ bill assigned to staff for fiscal analysis for HB0449

  14. 2026-02-02 Legislative Fiscal Agency

    LFA/ bill sent to agencies for fiscal input for HB0449

  15. 2026-02-02 Legislative Research and General Counsel

    Numbered Bill Publicly Distributed

Official Summary Text

This bill establishes taxpayer oversight of government spending.

Current Bill Text

Read the full stored bill text 
257
10-5-102.5
10-5-109
10-5-112
10-5-113
10-6-106
10-6-116
10-6-118
10-6-133
10-6-135
10-6-136
11-13-509
11-13-514
11-72-101
11-72-102
11-72-103
17-63-101
17-63-305
17-63-306
17-63-810
17B-1-609
17B-1-614
17B-1-627
17B-1-629
17B-1-646
17B-2a-608
17B-2a-705
17B-2a-1009
17C-1-1002
17C-1-1005
17D-1-105
17D-3-107
17D-4-301
20A-1-203
20A-1-204
20A-3a-202
20A-3a-702
20A-5-400.5
20A-7-101
20A-7-103
20A-7-103
20A-7-601
20A-7-607
20A-7-609.5
20A-7-613
20A-7-702
20A-7-703.1
20A-7-901
20A-7-902
20A-7-903
20A-7-904
59-1-1604
59-1-1605
53F-8-201
53F-8-301
53F-8-302
53F-8-402
53G-3-304
53G-7-303
53G-7-306
53G-7-310
59-1-1602
59-1-1603
59-1-1901
59-1-1902
59-1-1903
59-1-1904
59-1-1905
59-1-1906
59-1-1907
59-1-1908
59-2-110
59-2-301.3
59-2-301.8
59-2-306.5
59-2-402
59-2-909
59-2-911
59-2-912
59-2-913
59-2-918.5
59-2-918.6
59-2-919
59-2-919.1
59-2-919.2
59-2-920
59-2-921
59-2-922
59-2-923
59-2-924
59-2-924.2
59-2-1004
59-2-1006
59-2-1330
59-2-1602
59-12-703
59-12-704
59-12-1402
59-12-1403
59-12-2208
59-12-2212.1
59-12-2213
59-12-2214
59-12-2215
59-12-2216
59-12-2218
59-12-2219
59-12-2220
59-12-2402
59-13-201
59-13-301
63G-7-704
72-2-121.1
137
136
Utah Taxpayer Oversight of Government Spending Amendments
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Tiara Auxier
Senate Sponsor:
LONG TITLE
General Description:
This bill establishes taxpayer oversight of government spending.
Highlighted Provisions:
This bill:
establishes taxpayer oversight of government spending as required by a proposed
amendment to the Utah Constitution, including:
requiring voters to approve an increase in state or local government revenue through
most taxes or government debt;
limiting the amount of revenue a government entity may spend in a fiscal year unless
voters approve increased spending;
eliminating automatic increases to taxes; and
requiring a refund of excess revenue to taxpayers;
provides for suspension of the voter approval and spending limits in an emergency with a
two-thirds vote of the legislative body;
repeals provisions requiring residential property to be assessed using any method other
than the sales comparison approach;
modifies elections provisions to accommodate voting requirements;
makes technical and conforming changes; and
makes these changes contingent upon passage of a proposed constitutional amendment.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
10-5-102.5
Contingently
Effective
01/01/27
, as enacted by Laws of Utah 2014,
Chapters 176, 253 and 377 and last amended by Coordination Clause, Laws of Utah 2014,
Chapter 253
10-5-109
Contingently
Effective
01/01/27
, as last amended by Laws of Utah 2019,
Chapter 322
10-5-112
Contingently
Effective
01/01/27
, as last amended by Laws of Utah 2021,
Chapter 434
10-5-113
Contingently
Effective
01/01/27
, as last amended by Laws of Utah 2021,
Chapter 52
10-6-106
Contingently
Effective
01/01/27
, as last amended by Laws of Utah 2019,
Chapter 136
10-6-116
Contingently
Effective
01/01/27
, as last amended by Laws of Utah 2021,
Chapter 52
10-6-118
Contingently
Effective
01/01/27
, as last amended by Laws of Utah 2019,
Chapter 322
10-6-133
Effective
01/01/27
, as last amended by Laws of Utah 2021, Chapter 434
10-6-135
Contingently
Effective
01/01/27
, as last amended by Laws of Utah 2019,
Chapter 322
10-6-136
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 354
11-13-509
Effective
01/01/27
, as last amended by Laws of Utah 2023, Chapter 435
11-13-514
Effective
01/01/27
, as enacted by Laws of Utah 2015, Chapter 265
17-63-101
Effective
01/01/27
, as renumbered and amended by Laws of Utah 2025,
First Special Session, Chapter 13
17-63-305
Effective
01/01/27
, as renumbered and amended by Laws of Utah 2025,
First Special Session, Chapter 13
17-63-306
Effective
01/01/27
, as renumbered and amended by Laws of Utah 2025,
First Special Session, Chapter 13
17B-1-609
Effective
01/01/27
, as last amended by Laws of Utah 2023, Chapters 15, 435
17B-1-614
Effective
01/01/27
, as last amended by Laws of Utah 2023, Chapter 15
17B-1-627
Effective
01/01/27
, as last amended by Laws of Utah 2023, Chapter 15
17B-1-629
Effective
01/01/27
, as last amended by Laws of Utah 2023, Chapter 15
17B-2a-608
Effective
01/01/27
, as last amended by Laws of Utah 2017, Chapter 112
17B-2a-705
Effective
01/01/27
, as last amended by Laws of Utah 2023, Chapter 435
17B-2a-1009
Effective
01/01/27
, as last amended by Laws of Utah 2017, Chapters 112,
418
17C-1-1002
Effective
01/01/27
, as enacted by Laws of Utah 2021, Chapter 214
17C-1-1005
Effective
01/01/27
, as enacted by Laws of Utah 2021, Chapter 214
17D-1-105
Effective
01/01/27
, as enacted by Laws of Utah 2008, Chapter 360
17D-3-107
Effective
01/01/27
, as last amended by Laws of Utah 2021, Chapter 84
17D-4-301
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 347
20A-1-203
Effective
01/01/27
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 16
20A-1-204
Effective
01/01/27
, as last amended by Laws of Utah 2022, Chapter 170
20A-3a-202
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapters 381,
448
20A-3a-702
Effective
01/01/27
, as renumbered and amended by Laws of Utah 2020,
Chapter 31
20A-5-400.5
Effective
01/01/27
, as last amended by Laws of Utah 2023, Chapter 15
20A-7-101
Effective
01/01/27
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 16
20A-7-103
Effective
01/01/27
Contingently
Superseded
01/01/27
, as last amended by
Laws of Utah 2025, Chapter 448
20A-7-103
Contingently
Effective
01/01/27
, as last amended by Laws of Utah 2025,
Chapter 492
20A-7-601
Effective
01/01/27
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 15
20A-7-607
Effective
01/01/27
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 16
20A-7-702
Effective
01/01/27
, as last amended by Laws of Utah 2024, Chapter 465
20A-7-703.1
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 448
53F-8-201
Effective
01/01/27
, as last amended by Laws of Utah 2019, Chapter 186
53F-8-301
Effective
01/01/27
, as renumbered and amended by Laws of Utah 2018,
Chapter 2
53F-8-302
Effective
01/01/27
, as last amended by Laws of Utah 2018, Chapter 456 and
renumbered and amended by Laws of Utah 2018, Chapter 2
53G-3-304
Effective
01/01/27
, as last amended by Laws of Utah 2024, Chapter 526
53G-7-303
Effective
01/01/27
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 16
53G-7-306
Effective
01/01/27
, as last amended by Laws of Utah 2021, Chapter 214
59-2-110
Effective
01/01/27
, as enacted by Laws of Utah 2020, Chapter 105
59-2-909
Effective
01/01/27
, as last amended by Laws of Utah 1993, Chapter 227
59-2-911
Effective
01/01/27
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 17
59-2-912
Effective
01/01/27
, as last amended by Laws of Utah 2013, Chapter 183
59-2-913
Effective
01/01/27
, as last amended by Laws of Utah 2018, Chapter 368
59-2-918.5
Effective
01/01/27
, as last amended by Laws of Utah 2024, Chapter 246
59-2-919
Effective
01/01/27
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 17
59-2-919.1
Effective
07/01/26
Effective
01/01/27
, as last amended by Laws of Utah
2025, Chapter 518
59-2-920
Effective
01/01/27
, as last amended by Laws of Utah 2019, Chapter 322
59-2-921
Effective
01/01/27
, as last amended by Laws of Utah 2009, Chapter 204
59-2-924
Effective
01/01/27
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 15
59-2-924.2
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 29
59-2-1004
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 337
59-2-1006
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 172
59-2-1330
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 172
59-2-1602
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapters 337,
484
59-12-703
Effective
01/01/27
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 17
59-12-704
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 290
59-12-1402
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapters 290,
399
59-12-1403
Effective
01/01/27
, as last amended by Laws of Utah 2011, Chapters 309,
416
59-12-2208
Effective
01/01/27
, as last amended by Laws of Utah 2023, Chapter 435
59-12-2213
Effective
01/01/27
, as last amended by Laws of Utah 2011, Chapter 223
59-12-2214
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 29
59-12-2215
Effective
01/01/27
, as last amended by Laws of Utah 2020, Chapter 377
59-12-2216
Effective
01/01/27
, as last amended by Laws of Utah 2024, Chapter 501
59-12-2218
Effective
01/01/27
, as last amended by Laws of Utah 2019, Chapter 479
59-12-2219
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 400
59-12-2220
Effective
01/01/27
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 15
59-12-2402
Effective
01/01/27
, as enacted by Laws of Utah 2025, First Special
Session, Chapter 12
59-13-201
Effective
01/01/27
, as last amended by Laws of Utah 2023, Chapter 464
59-13-301
Effective
01/01/27
, as last amended by Laws of Utah 2019, Chapter 479
63G-7-704
Effective
01/01/27
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 17
72-2-121.1
Effective
01/01/27
, as last amended by Laws of Utah 2019, Chapter 479
ENACTS:
11-72-101
Effective
01/01/27
, Utah Code Annotated 1953
11-72-102
Effective
01/01/27
, Utah Code Annotated 1953
11-72-103
Effective
01/01/27
, Utah Code Annotated 1953
17-63-810
Contingently
Effective
01/01/27
, Utah Code Annotated 1953
17B-1-646
Effective
01/01/27
, Utah Code Annotated 1953
20A-7-901
Effective
01/01/27
, Utah Code Annotated 1953
20A-7-902
Contingently
Effective
01/01/27
, Utah Code Annotated 1953
20A-7-903
Contingently
Effective
01/01/27
, Utah Code Annotated 1953
20A-7-904
Effective
01/01/27
, Utah Code Annotated 1953
53G-7-310
Effective
01/01/27
, Utah Code Annotated 1953
59-1-1901
Contingently
Effective
01/01/27
, Utah Code Annotated 1953
59-1-1902
Contingently
Effective
01/01/27
, Utah Code Annotated 1953
59-1-1903
Contingently
Effective
01/01/27
, Utah Code Annotated 1953
59-1-1904
Contingently
Effective
01/01/27
, Utah Code Annotated 1953
59-1-1905
Contingently
Effective
01/01/27
, Utah Code Annotated 1953
59-1-1906
Contingently
Effective
01/01/27
, Utah Code Annotated 1953
59-1-1907
Contingently
Effective
01/01/27
, Utah Code Annotated 1953
59-1-1908
Contingently
Effective
01/01/27
, Utah Code Annotated 1953
RENUMBERS AND AMENDS:
20A-7-905
Effective
01/01/27
, (Renumbered from 59-1-1604, as last amended by
Laws of Utah 2016, Chapter 53)
20A-7-906
Effective
01/01/27
, (Renumbered from 59-1-1605, as last amended by
Laws of Utah 2016, Chapter 53)
REPEALS:
20A-7-609.5
Contingently
Effective
01/01/27
, as last amended by Laws of Utah 2025,
Chapters 381, 448
20A-7-613
Contingently
Effective
01/01/27
, as last amended by Laws of Utah 2025,
Chapter 448
53F-8-402
Effective
01/01/27
, as last amended by Laws of Utah 2019, Chapter 186
59-1-1602
Effective
01/01/27
, as enacted by Laws of Utah 2014, Chapter 356
59-1-1603
Effective
01/01/27
, as enacted by Laws of Utah 2014, Chapter 356
59-2-301.3
Contingently
Effective
01/01/27
, as last amended by Laws of Utah 2022,
Chapter 267
59-2-301.8
Contingently
Effective
01/01/27
, as enacted by Laws of Utah 2020, Chapter
86
59-2-306.5
Effective
01/01/27
, as last amended by Laws of Utah 2024, Chapter 315
59-2-402
Effective
01/01/27
, as last amended by Laws of Utah 2007, Chapter 210
59-2-918.6
Effective
01/01/27
, as last amended by Laws of Utah 2018, Chapter 415
59-2-919.2
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 337
59-2-922
Effective
01/01/27
, as last amended by Laws of Utah 2009, Chapter 204
59-2-923
Effective
01/01/27
, as last amended by Laws of Utah 2009, Chapter 204
59-12-2212.1
Effective
01/01/27
, as enacted by Laws of Utah 2010, Chapter 263
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
10-5-102.5
is amended to read:
10-5-102.5
Contingently
Effective
01/01/27
. Definitions.
As used in this chapter:
(1)
"Enterprise fund" means a fund as defined by the Governmental Accounting Standards
Board that is used by a municipality to report an activity for which a fee is charged to
users for goods or services.
(2)
"Fund"
is as
means the same as that term is
defined by the Governmental Accounting
Standards Board as reflected in the Uniform Accounting Manual for All Local
Governments prepared by the Office of the
Utah
State Auditor.
(3)
"General fund"
is as
means the same as that term is
defined by the Governmental
Accounting Standards Board as reflected in the Uniform Accounting Manual for All
Local Governments prepared by the Office of the
Utah
State Auditor.
(4)
"Interfund loan" means a loan of cash from one fund to another, subject to future
repayment.
(5)
"Town general fund" means the general fund used by a town.
(6)
"Utility" means a utility owned by a town, in whole or in part, that provides electricity,
gas, water, or sewer, or any combination of them.
Section 2. Section
10-5-109
is amended to read:
10-5-109
Contingently
Effective
01/01/27
. Adoption of budgets -- Filing.
(1)
Before June 30 of each year,
or September 1 in the case of a property tax increase
under Sections
59-2-919
through
59-2-923
,
the council shall by resolution or ordinance
adopt a budget for the ensuing fiscal year for each fund for which
this chapter requires
a
budget
is required under this chapter
.
(2)
The final budget may not exceed the town's fiscal year spending limit described in
Section
59-1-1904
.
(2)
(3)
The council shall file a copy of the final budget for each fund with the state auditor
within 30 days after
adoption
the day on which the council adopts the budget for the
fund
.
Section 3. Section
10-5-112
is amended to read:
10-5-112
Contingently
Effective
01/01/27
. Property tax levy set by ordinance --
Maximum -- Certification.
(1)
(a)
Not later than
Before
June 22 of each year,
or September 1 in the case of a
property tax increase under Sections
59-2-919
through
59-2-923
,
the council, at a
regular meeting or special meeting called for that purpose, shall by ordinance or
resolution set the real and personal property tax levy for town purposes
, but the levy
may be set at an appropriate later date with the approval of the State Tax Commission
.
(b)
Notwithstanding Subsection
(1)(a)
, the council may set the levy at an appropriate
later date with the approval of the State Tax Commission.
(2)
The combined levies for each town, for all purposes in any year, excluding the
retirement of general obligation bonds and the payment of any interest, and taxes
expressly authorized by law to be levied in addition, may not exceed .007 per dollar of
taxable value of taxable property.
(3)
The town clerk shall certify the ordinance or resolution setting the levy to the county
auditor, or auditors, if the town is located in more than one county, not later than June 22
of each year.
(4)
For the first fiscal year after the year in which a county imposes a levy under Section
11-46-104
, a town shall reduce the levy imposed under this section for general tax
purposes by the amount necessary to offset the revenue described in Subsection
11-46-104(5)(c)(iii)
.
Section 4. Section
10-5-113
is amended to read:
10-5-113
Contingently
Effective
01/01/27
. Accumulation of retained earnings
or fund balance -- Limit as to general fund -- Reserve for capital improvements.
(1)
A town may accumulate retained earnings or fund balances, as appropriate, in any fund.
(2)
The accumulation of a fund balance in the town general fund may not exceed 100% of
the total revenue of the town general fund for the current fiscal period.
(3)
(a)
The town council may
appropriate
, in a budget year,
appropriate
from estimated
revenue or excess fund balance in the town general fund to a reserve for capital
improvements:
(i)
for the purpose of financing future specified capital improvements; and
(ii)
in accordance with a formal long-range capital plan adopted by the governing
body.
(b)
The reserves described in Subsection
(3)(a)
may accumulate from year to year in a
capital improvements fund until the accumulated total is sufficient to permit
economical expenditure for the specified purposes.
(4)
(a)
In accordance with Utah Constitution, Article XIII, Section 9, and except as
provided in Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements, the
town council shall refund revenue that exceeds the town's fiscal year spending limit
to taxpayers.
(b)
The preferred form of refund is a property tax rate reduction, but the town council
shall determine the form of refund, at the lowest cost and by any reasonable method.
(c)
(i)
A refund of tax revenue other than a property tax revenue need not be
proportional if tax payments are impractical to identify or return.
(ii)
A refund of property tax revenue shall be proportional.
(d)
(i)
Except as provided in Subsection
(4)(d)(ii)
, the town council shall make a
refund during the next fiscal year.
(ii)
The town council may reserve the revenue that exceeds the town's fiscal year
spending limit for one additional fiscal year if the cost of administration, as
determined by the town council, exceeds the amount of refunds.
Section 5. Section
10-6-106
is amended to read:
10-6-106
Contingently
Effective
01/01/27
. Definitions.
As used in this chapter:
(1)
"Account group" is defined by generally accepted accounting principles as reflected in
the Uniform Accounting Manual for Utah Cities.
(2)
"Appropriation" means an allocation of money by the governing body for a specific
purpose.
(3)
(a)
"Budget" means a plan of financial operations for a fiscal period which embodies
estimates of proposed expenditures for given purposes and the proposed means of
financing them.
(b)
"Budget" may refer to the budget of a particular fund for which a budget is required
by law or it may refer collectively to the budgets for all such funds.
(4)
"Budget officer" means the city auditor in a city of the first and second class, the mayor
or some person appointed by the mayor with the approval of the city council in a city of
the third, fourth, or fifth class, the mayor in the council-mayor optional form of
government, or the person designated by the charter in a charter city.
(5)
"Budget period" means the fiscal period for which a budget is prepared.
(6)
"Budgetary fund" means a fund for which a budget is required.
(7)
"Check" means an order in a specific amount drawn upon a depository by an authorized
officer of a city.
(8)
"City general fund" means the general fund used by a city.
(9)
"Current period" means the fiscal period in which a budget is prepared and adopted, i.e.,
the fiscal period next preceding the budget period.
(10)
"Department" means any functional unit within a fund that carries on a specific
activity, such as a fire or police department within a city general fund.
(11)
"Encumbrance system" means a method of budgetary control in which part of an
appropriation is reserved to cover a specific expenditure by charging obligations, such as
purchase orders, contracts, or salary commitments to an appropriation account at
their
the
time of origin. Such obligations cease to be encumbrances when paid or when the
actual liability is entered on the city's books of account.
(12)
"Enterprise fund" means a fund as defined by the Governmental Accounting Standards
Board that is used by a municipality to report an activity for which a fee is charged to
users for goods or services.
(13)
"Estimated revenue" means the amount of revenue estimated to be received from all
sources during the budget period in each fund for which a budget is being prepared.
(14)
"Financial officer" means the mayor in the council-mayor optional form of government
or the city official as authorized by Section
10-6-158
.
(15)
"Fiscal period" means the annual or biennial period for accounting for fiscal operations
in each city.
(16)
"Fund" is as defined by generally accepted accounting principles as reflected in the
Uniform Accounting Manual for Utah Cities.
(17)
"Fund balance," "retained earnings," and "deficit" have the meanings commonly
accorded such terms under generally accepted accounting principles as reflected in the
Uniform Accounting Manual for Utah Cities.
(18)
"General fund"
is as
means the same as that term is
defined by the Governmental
Accounting Standards Board as reflected in the Uniform Accounting Manual for All
Local Governments prepared by the Office of the
Utah
State Auditor.
(19)
"Governing body" means a city council, or city commission, as the case may be, but
the authority to make any appointment to any position created by this chapter is vested
in the mayor in the council-mayor optional form of government.
(20)
"Interfund loan" means a loan of cash from one fund to another, subject to future
repayment.
(21)
"Last completed fiscal period" means the fiscal period next preceding the current
period.
(22)
(a)
"Public funds" means any money or payment collected or received by an officer
or employee of the city acting in an official capacity and includes money or payment
to the officer or employee for services or goods provided by the city, or the officer or
employee while acting within the scope of employment or duty.
(b)
"Public funds" does not include money or payments collected or received by an
officer or employee of a city for charitable purposes if the mayor or city council has
consented to the officer's or employee's participation in soliciting contributions for a
charity.
(23)
"Special fund" means any fund other than the city general fund.
(24)
"Utility" means a utility owned by a city, in whole or in part, that provides electricity,
gas, water, or sewer, or any combination of them.
(25)
"Warrant" means an order drawn upon the city treasurer, in the absence of sufficient
money in the city's depository, by an authorized officer of a city for the purpose of
paying a specified amount out of the city treasury to the person named or to the bearer as
money becomes available.
Section 6. Section
10-6-116
is amended to read:
10-6-116
Contingently
Effective
01/01/27
. Accumulated fund balances --
Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital
improvements.
(1)
(a)
A city may accumulate retained earnings or fund balances, as appropriate, in any
fund.

(b)
With respect to the city general fund only, any accumulated fund balance is restricted
to the following purposes:
(i)
to provide working capital to finance expenditures from the beginning of the
budget period until general property taxes, sales taxes, or other applicable
revenues are collected, thereby reducing the amount the city must borrow during
the period;
(ii)
to provide a resource to meet emergency expenditures under Section
10-6-129
;
and
(iii)
to cover a pending year-end excess of expenditures over revenues from an
unavoidable shortfall in revenues.
(b)
(c)
Notwithstanding Subsection
(1)(a)(i)
(1)(b)(i)
, a city may not appropriate a
fund balance for budgeting purposes except as provided in Subsection
(4)
.
(c)
(d)
Notwithstanding Subsection
(1)(a)(iii)
(1)(b)(iii)
, a city may not appropriate a
fund balance to avoid an operating deficit during any budget period except as
provided under Subsection
(4)
,
or for emergency purposes under Section
10-6-129
.
(2)
The accumulation of a fund balance in the city general fund may not exceed 35% of the
total revenue of the city general fund for the current fiscal period.
(3)
If the fund balance at the close of any fiscal period exceeds the amount permitted under
Subsection
(2)
, the
city shall appropriate the
excess
shall be appropriated
in the manner
provided in Section
10-6-117
.
(4)
Any
The city may use a
fund balance in excess of 5% of the total revenues of the city
general fund
may be utilized
for budget purposes.
(5)
(a)
Within a capital improvements fund, the governing body may
appropriate
, in any
budget period,
appropriate
from estimated revenue or fund balance to a reserve for
capital improvements for the purpose of financing future specific capital
improvements, under a formal long-range capital plan adopted by the governing body.
(b)
The reserves described in Subsection
(5)(a)
may accumulate from fiscal period to
fiscal period until the accumulated total is sufficient to permit economical
expenditure for the specified purposes.
(c)
Disbursements from reserves described in Subsection
(5)(a)
shall be made only by
transfer to a revenue or transfer account within the capital improvements fund, under
a budget appropriation in a budget for the fund adopted in the manner provided by
this chapter.
(d)
Expenditures from the above appropriation budget accounts shall conform to all
requirements of this chapter relating to execution and control of budgets.
(6)
(a)
In accordance with Utah Constitution, Article XIII, Section 9, and except as
provided in Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements, the
governing body shall refund revenue that exceeds the city's fiscal year spending limit
to taxpayers.
(b)
The preferred form of refund is a property tax rate reduction, but the governing body
shall determine the form of refund, at the lowest cost and by any reasonable method.
(c)
(i)
A refund of tax revenue other than a property tax revenue need not be
proportional if tax payments are impractical to identify or return.
(ii)
A refund of property tax revenue shall be proportional.
(d)
(i)
Except as provided in Subsection (6)(d)(ii), the governing body shall make a
refund during the next fiscal year.
(ii)
The governing body may reserve the revenue that exceeds the city's fiscal year
spending limit one additional fiscal year if the cost of administration, as
determined by the governing body, exceeds the amount of refunds.
Section 7. Section
10-6-118
is amended to read:
10-6-118
Contingently
Effective
01/01/27
. Adoption of final budget --
Certification and filing.
(1)
Before June 30 of each fiscal period,
or, in the case of a property tax increase under
Sections
59-2-919
through
59-2-923
, before September 1 of the year for which a
property tax increase is proposed,
the governing body shall by resolution or ordinance
adopt a budget for the ensuing fiscal period for each fund for which
this chapter requires
a budget
is required under this chapter
.
(2)
The final budget may not exceed the city's fiscal year spending limit described in
Section
59-1-1904
.
(2)
(3)
The budget officer of the governing body shall certify a copy of the final budget
and file the copy with the state auditor within 30 days after
adoption
the governing
body adopts the budget
.
Section 8. Section
10-6-133
is amended to read:
10-6-133
Effective
01/01/27
. Property tax levy -- Time for setting --
Computation of total levy -- Apportionment of proceeds -- Maximum levy.
(1)
(a)
Before June 22 of each year,
or September 1 in the case of a property tax rate
increase under Sections
59-2-919
through
59-2-923
,
the governing body of each
city, including charter cities, at a regular meeting or special meeting called for that
purpose, shall by ordinance or resolution set the real and personal property tax levy
for various municipal purposes.
(b)
Notwithstanding Subsection
(1)(a)
, the governing body may set the levy at an
appropriate later date with the approval of the State Tax Commission.
(2)
In the governing body's computation of the total levy, the governing body shall
determine the requirements of each fund for which property taxes are to be levied and
shall specify in the governing body's ordinance or resolution adopting the levy the
amount apportioned to each fund.
(3)
The proceeds of the levy apportioned for city general fund purposes shall be credited as
revenue in the city general fund.
(4)
The proceeds of the levy apportioned for special fund purposes shall be credited to the
appropriate accounts in the applicable special funds.
(5)
For the first fiscal year after the year in which a county imposes a levy under Section
11-46-104
, a city shall reduce the levy imposed under this section for general tax
purposes by the amount necessary to offset the revenue described in Subsection
11-46-104(5)(c)(iii)
.
(6)
The combined levies for each city, including charter cities, for all purposes in any year,
excluding the retirement of general obligation bonds and the payment of any interest,
and taxes expressly authorized by law to be levied in addition, may not exceed .007 per
dollar of taxable value of taxable property.
Section 9. Section
10-6-135
is amended to read:
10-6-135
Contingently
Effective
01/01/27
. Operating and capital budgets.
(1)
(a)
As used in this section, "operating and capital budget" means a plan of financial
operation for an enterprise fund or other required special fund that includes estimates
of operating resources, expenses, and other outlays for a fiscal period.
(b)
Except as otherwise expressly provided, any reference to "budget" or "budgets" and
the procedures and controls relating to a budget or budgets in other sections of this
chapter do not apply or refer to the operating and capital budgets described in this
section.
(2)
At or before the time the governing body adopts budgets for the funds described in
Section
10-6-109
, the governing body shall adopt:
(a)
an operating and capital budget for each enterprise fund for the ensuing fiscal period;
and
(b)
the type of budget for other special funds as required by the Uniform Accounting
Manual for Utah Cities.
(3)
(a)
The governing body shall adopt and administer an operating and capital budget in
accordance with this Subsection
(3)
.
(b)
At or before the first regularly scheduled meeting of the governing body in the last
May of the current fiscal period, the budget officer shall:
(i)
prepare for the ensuing fiscal period and file with the governing body a tentative
operating and capital budget for:
(A)
each enterprise fund; and
(B)
other required special funds;
(ii)
include with the tentative operating and capital budget described in Subsection
(3)(c)
(3)(b)(i)
specific work programs as submitted by each department head; and
(iii)
include any other supporting data required by the governing body.
(c)
Each city of the first or second class shall, and each city of the third, fourth, or fifth
class may, submit a supplementary estimate of all capital projects which a department
head believes should be undertaken within the three next succeeding fiscal periods.
(d)
(i)
Subject to Subsection
(3)(d)(ii)
, the budget officer shall prepare all estimates
after review and consultation with each department head described in Subsection
(3)(c)
.
(ii)
After complying with Subsection
(3)(d)(i)
, the budget officer may revise any
departmental estimate before
it is filed

the budget officer files the departmental
estimate
with the governing body.
(4)
(a)
Each
The governing body shall review and consider each
tentative budget,
amendment to a budget, or budget
shall be reviewed and considered by the
governing body at any
at a
regular meeting or
a
special meeting called for that
purpose.
(b)
The governing body may make changes in the tentative budgets.
(5)
Budgets for enterprise or other required special funds shall comply with the public
hearing requirements established in Sections
10-6-113
and
10-6-114
.
(6)
(a)
Before the last June 30 of each fiscal period,
or, in the case of a property tax
increase under Sections
59-2-919
through
59-2-923
, before September 1 of the year
for which a property tax increase is proposed,
the governing body shall adopt an
operating and capital budget for each applicable fund for the ensuing fiscal period.
(b)
A copy of the budget as finally adopted for each fund shall be:
(i)
certified by the budget officer;
(ii)
filed by the budget officer in the office of the city auditor or city recorder;
(iii)
available to the public during regular business hours; and
(iv)
filed with the state auditor within 30 days after the day on which
the governing
body adopts
the budget
is adopted
.
(7)
(a)
Upon final adoption, the operating and capital budget is in effect for the budget
period, subject to later amendment.
(b)
During the budget period the governing body may, in
any
a
regular meeting or
a
special meeting called for that purpose, review any one or more of the operating and
capital budgets for the purpose of determining if the
total of any of them should be
increased
governing body should increase the total of any operating and capital
budget
.
(c)
If the governing body decides that
the governing body should increase
the budget
total of one or more of the
funds should be increased under Subsection
(7)(b)
operating and capital budgets
, the governing body shall follow the procedures set
forth in Section
10-6-136
.
(8)
Expenditures from operating and capital budgets shall conform to the requirements
relating to budgets specified in Sections
10-6-121
through
10-6-126
.
Section 10. Section
10-6-136
is amended to read:
10-6-136
Effective
01/01/27
. Increase in appropriations for operating and
capital budget funds -- Notice.
(1)
The
governing body may increase the
total budget appropriation of any fund described
in Section
10-6-135

may be increased by resolution of the governing body
by resolution

at any regular meeting, or special meeting called for that purpose, provided that
the
governing body:

(a)
mails or delivers
written notice of the time, place and purpose of the meeting
shall
have been mailed or delivered
to all members of the governing body at least five
days
prior to
before
the meeting
; and
(b)
complies with the limitations imposed by Section
59-2-1904
.
(2)
The
A member of the governing body may waive
notice
may be waived
in writing or
orally during attendance at the meeting
by any member of the governing body
.
Section 11. Section
11-13-509
is amended to read:
11-13-509
Effective
01/01/27
. Hearing to consider adoption -- Notice.
(1)
At the meeting at which the tentative budget is adopted, the governing board shall:
(a)
establish the time and place of a public hearing to consider
its
the budget's
adoption;
and
(b)
except as provided in Subsection
(2)
,
order that notice of the hearing be published,
for at least seven days before the day of the hearing, for the interlocal entity's service
area, as a class A notice under Section
63G-30-102
.
(2)
If the budget hearing is held in conjunction with a tax increase hearing, the notice
required in Subsection
(1)(b)
:
(a)
may be combined with the notice required under Section
59-2-919
; and
(b)
shall be published in accordance with the advertisement provisions of Section
59-2-919
.
(3)
(2)
Proof that notice was given in accordance with Subsection
(1)(b)
, or
(2)
is prima
facie evidence that notice was properly given.
(4)
(3)
If a notice required under Subsection
(1)(b)
, or
(2)
is not challenged within 30
days after the day on which the hearing is held, the notice is adequate and proper.
Section 12. Section
11-13-514
is amended to read:
11-13-514
Effective
01/01/27
. Adoption of final budget -- Certification and
filing.
(1)
Except as provided in Sections
59-2-919
through
59-2-923
, the
The
governing board of
an interlocal entity shall by resolution adopt
prior to
before
the beginning of the fiscal
year a budget for the ensuing fiscal year for each fund for which
this part requires
a
budget
is required under this part
.
(2)
The final budget may not exceed the interlocal entity's fiscal year spending limit
described in Section
59-1-1904
.
(2)
(3)
The interlocal entity's budget officer shall file
,
within 30 days after adoption
,
the
final budget with the members and the state auditor.
Section 13. Section
11-72-101
is enacted to read:
72. Budgetary Constraints for Political Subdivisions Outside of Titles 10,
17, 17B, 17D, and 53E
1. Taxpayer Bill of Rights
11-72-101
Effective
01/01/27
. Definitions.
As used in this section:
(1)
"Governing body" means the entity that imposes a tax on behalf of a political
subdivision.
(2)
"LEA" means the same as that term is defined in Section
53E-1-102
.
(3)
"Municipality" means the same as that term is defined in Section
10-1-104
.
(4)
"Political subdivision" means an entity that:
(a)
is designated as a political subdivision;
(b)
has taxing authority;
(c)
is not controlled by a municipality, county, LEA, or service district; and
(d)
is created in a title other than:
(i)
Title 10, Utah Municipal Code;
(ii)
Title 17, Counties;
(iii)
Title 17B, Limited Purpose Local Government Entities - Special Districts;
(iv)
Title 17D, Limited Purpose Local Government Entities - Other Entities; or
(v)
Title 53E, Public Education System -- State Administration.
(5)
"Special district" means a limited purpose local government entity created under the
authority of Title 17B, Limited Purpose Local Government Entities - Special Districts,
or Title 17D, Limited Purpose Local Government Entities - Other Entities.
Section 14. Section
11-72-102
is enacted to read:
11-72-102
Effective
01/01/27
. Spending limits.
A political subdivision's final budget may not exceed the political subdivision's fiscal
year spending limit described in Section
59-1-1904
.
Section 15. Section
11-72-103
is enacted to read:
11-72-103
Effective
01/01/27
. Tax refunds.
(1)
In accordance with Utah Constitution, Article XIII, Section 9, and except as provided in
Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements, the governing body
shall refund revenue that exceeds the political subdivision's fiscal year spending limit to
taxpayers.
(2)
The preferred form of refund is a property tax rate reduction, but the governing body
shall determine the form of refund, at the lowest cost and by any reasonable method.
(3)
(a)
A refund of tax revenue other than a property tax revenue need not be proportional
if tax payments are impractical to identify or return.
(b)
A refund of property tax revenue shall be proportional.
(4)
(a)
Except as provided in Subsection
(4)(b)
, the governing body shall make a refund
during the next fiscal year.
(b)
The governing body may reserve the revenue that exceeds the political subdivision's
fiscal year spending limit for one additional fiscal year if the cost of administration,
as determined by the governing body, exceeds the amount of refunds.
Section 16. Section
17-63-101
is amended to read:
17-63-101
Effective
01/01/27
. Definitions.
As used in this chapter:
(1)
"Accrual basis of accounting" means a method where revenues are recorded when
earned and expenditures recorded when they become liabilities notwithstanding that the
receipt of the revenue or payment of the expenditure may take place in another
accounting period.
(2)
"Appropriation" means an allocation of money for a specific purpose.
(3)
(a)
"Budget" means a plan for financial operations for a fiscal period, embodying
estimates for proposed expenditures for given purposes and the means of financing
the expenditures.
(b)
"Budget" may refer to the budget of a fund for which a budget is required by law, or
collectively to the budgets for all those funds.
(4)
"Budgetary fund" means a fund for which a budget is required, such as those described
in Section
17-63-301
.
(5)
"Budget period" means the fiscal period for which a budget is prepared.
(6)
"Check" means an order in a specific amount drawn upon the depositary by any
authorized officer in accordance with:
(a)
Section
17-69-307
; or
(b)
Section
17-74-301
.
(7)
"County general fund" means the general fund used by a county.
(8)
"Countywide service" means a service provided in both incorporated and
unincorporated areas of a county.
(9)
"Current period" means the fiscal period in which a budget is prepared and adopted.
(10)
"Department" means any functional unit within a fund which carries on a specific
activity.
(11)
"Encumbrance system" means a method of budgetary control where part of an
appropriation is reserved to cover a specific expenditure by charging obligations, such as
purchase orders, contracts, or salary commitments to an appropriation account. An
expenditure ceases to be an encumbrance when paid or when the actual liability is
entered in the books of account.
(12)
"Estimated revenue" means any revenue estimated to be received during the budget
period in any fund for which a budget is prepared.
(13)
"Finance officer" means:
(a)
(i)
the county auditor; or
(ii)
the person selected to provide accounting services for the county in accordance
with Section
17-69-304
; or
(b)
notwithstanding Subsection
(13)(a)
, for the purposes of preparing a tentative budget
in a county operating under a county executive-council form of county government,
the county executive.
(14)
"Fiscal period" means the annual or biennial period for recording county fiscal
operations.
(15)
"Fund" means an independent fiscal and accounting entity comprised of a sum of
money or other resources segregated for a specific purpose or objective.
(16)
"Fund balance" means the excess of the assets over liabilities, reserves, and
contributions, as reflected by
its
the fund's
books of account.
(17)
"Fund deficit" means the excess of liabilities, reserves, and contributions over
its
assets, as reflected by
its
the fund's
books of account.
(18)
"General fund" means the same as that term is defined by the Governmental
Accounting Standards Board as reflected in the Uniform Accounting Manual for All
Local Governments prepared by the Office of the
Utah
State Auditor.
(19)
"Interfund loan" means a loan of cash from one fund to another, subject to future
repayment.
(20)
"Last completed fiscal period" means the fiscal period immediately before the current
period.
(21)
"Modified accrual basis of accounting" means a method under which expenditures
other than accrued interest on general long-term debt are recorded at the time liabilities
are incurred and revenues are recorded when they become measurable and available to
finance expenditures of the current period.
(22)
"Municipal capital project" means the acquisition, construction, or improvement of
capital assets that facilitate providing municipal service.
(23)
"Municipal service" means a service not provided on a countywide basis and not
accounted for in an enterprise fund, and includes police patrol, fire protection, culinary
or irrigation water retail service, water conservation, local parks, sewers, sewage
treatment and disposal, cemeteries, garbage and refuse collection, street lighting,
airports, planning and zoning, local streets and roads, curb, gutter, and sidewalk
maintenance, and ambulance service.
(24)
"Retained earnings" means that part of the net earnings retained by an enterprise or
internal service fund
which
that
is not segregated or reserved for any specific purpose.
(25)
"Special fund" means any fund other than the county general fund.
(26)
"Unappropriated surplus" means that part of a fund
which
that
is not appropriated for
an ensuing budget period.
(27)
"Warrant" means an order for payment in a specific amount, issued by a county officer
or county employee with the authority to make the order, directing the disbursement of
funds.
Section 17. Section
17-63-305
is amended to read:
17-63-305
Effective
01/01/27
. Adoption of final budget -- Appropriations in
final budget -- Addressing deficits.
(1)
(a)
On or before the last day of each fiscal period, the governing body by resolution
shall adopt the final budget.
(b)
The final budget may not exceed the county's fiscal year spending limit described in
Section
59-1-1904
.
(2)
A final budget adopted in accordance with Subsection
(1)
is, unless amended, in effect
for the next fiscal period.
(3)
The finance officer shall:
(a)
certify a copy of the final budget, and of any subsequent budget amendment; and
(b)
file a copy with the state auditor not later than 30 days after the day on which the
governing body adopts the budget.
(4)
The finance officer shall file a certified copy of the budget in the office of the finance
officer for inspection by the public during business hours.
(5)
The governing body may not make any appropriation in the final budget of any fund in
excess of the estimated expendable revenue of the fund for the budget period.
(6)
If there is a deficit in any fund as of the close of the last completed fiscal period, there
shall be included as an item of appropriation in the budget of the fund of:
(a)
at least 5% of the total revenue of the fund in the last completed fiscal period; or
(b)
if the deficit is less than 5% of the total revenue, an amount equal to the deficit.
Section 18. Section
17-63-306
is amended to read:
17-63-306
Effective
01/01/27
. Review of second year's budget for biennial
budgets.
(1)
In a county that has adopted a fiscal period that is a biennial period under Section
17-63-201
, the governing body shall, in a public hearing before December 31 of the first
year of the biennial period, review the individual budgets of the funds set forth in
Sections
17-63-301
and
17-63-802
for the second year of the biennial period.
(2)
In each review under Subsection
(1)
, the governing body shall
:

(a)
follow the procedures of Section
17-63-304
for holding a public hearing
.
; and
(b)
using the best information available, determine whether the budgets for the second
year of the biennial period exceed the county's fiscal year spending limit.
(3)
If a county later determines that the budgets for the second year biennial period exceed
the county's fiscal year spending limit, the county shall:
(a)
amend the budget; and
(b)
make necessary budget appropriation reductions in accordance with Section
17-63-401
.
Section 19. Section
17-63-810
is enacted to read:
17-63-810
Contingently
Effective
01/01/27
. Tax refunds.
(1)
In accordance with Utah Constitution, Article XIII, Section 9, the county governing
body shall refund revenue that exceeds the county's fiscal year spending limit to
taxpayers.
(2)
The preferred form of refund is a property tax rate reduction, but the county governing
body shall determine the form of refund, at the lowest cost and by any reasonable
method.
(3)
(a)
A refund of tax revenue other than a property tax revenue need not be proportional
if tax payments are impractical to identify or return.
(b)
A refund of property tax revenue shall be proportional.
(4)
(a)
Except as provided in Subsection
(4)(b)
, the county governing body shall make a
refund during the next fiscal year.
(b)
The county governing body may reserve the revenue that exceeds the county's fiscal
year spending limit for one additional fiscal year if the cost of administration, as
determined by the county governing body, exceeds the amount of refunds.
Section 20. Section
17B-1-609
is amended to read:
17B-1-609
Effective
01/01/27
. Hearing to consider adoption -- Notice.
(1)
At the meeting at which the tentative budget is adopted, the board of trustees shall:
(a)
establish the time and place of a public hearing to consider
its
the final budget's

adoption; and
(b)
except as provided in Subsection
(5)
or
(6)
or
(7)
, order that notice of the hearing
be published for the district, as a class A notice under Section
63G-30-102
, for at
least seven days before the day of the hearing.
(2)
If the budget hearing is held in conjunction with a tax increase hearing, the notice
required in Subsection
(1)(b)
:
(a)
may be combined with the notice required under Section
59-2-919
; and
(b)
shall be published in accordance with the advertisement provisions of Section
59-2-919
.
(3)
(2)
If the budget hearing is to be held in conjunction with a fee increase hearing, the
notice required in Subsection
(1)(b)
:
(a)
may be combined with the notice required under Section
17B-1-643
; and
(b)
shall be published or mailed in accordance with the notice provisions of Section
17B-1-643
.
(4)
(3)
Proof that notice was given in accordance with Subsection
(1)(b)
,
(2)
,
(3)
, or
(6)
or
(5)
is prima facie evidence that notice was properly given.
(5)
(4)
If a notice required under Subsection
(1)(b)
,
(2)
,
(3)
, or
(6)
or
(5)
is not challenged
within 30 days after the day on which the hearing is held, the notice is adequate and
proper.
(6)
(5)
A board of trustees of a special district with an annual operating budget of less than
$250,000 may satisfy the notice requirements in Subsection
(1)(b)
by:
(a)
mailing a written notice, postage prepaid, to each voter in the special district; and
(b)
posting the notice in three public places within the district.
(7)
(6)
The notice described in this section is exempt from the physical posting
requirement described in Subsection
63G-30-102(1)(c)
.
Section 21. Section
17B-1-614
is amended to read:
17B-1-614
Effective
01/01/27
. Adoption of final budget -- Certification and
filing.
(1)
The board of trustees of each special district shall by resolution adopt a budget for the
ensuing fiscal year for each fund for which a budget is required under this part
prior to
before
the beginning of the fiscal year
, except as provided in Sections
59-2-919
through
59-2-923
.
(2)
A special district's final budget may not exceed the special district's fiscal year spending
limit described in Section
59-1-1904
.
(2)
(3)
The special district's budget officer shall certify a copy of the final budget for each
fund and file it with the state auditor within 30 days after adoption.
Section 22. Section
17B-1-627
is amended to read:
17B-1-627
Effective
01/01/27
. Property tax levy -- Time for setting --
Computation of total levy -- Apportionment of proceeds -- Maximum levy.
(1)
The board of trustees of each special district authorized to levy a property tax, at a
regular meeting or special meeting called for that purpose, shall, by resolution, set the
real and personal property tax rate for various district purposes by the date set under
Section
59-2-912
, but the rate may be set at an appropriate later date in accordance with
Sections
59-2-919
through
59-2-923
.
(2)
In
its
the
computation of the total levy, the board of trustees shall determine the
requirements of each fund for which
the special district levies
property taxes
are to be
levied
and shall specify in
its
the
resolution adopting the tax rate the amount
apportioned to each fund.
(3)
The proceeds of the levy apportioned for general fund purposes shall be credited as
revenue in the general fund.
(4)
The proceeds of the levy apportioned for special fund purposes shall be credited to the
appropriate accounts in the applicable special funds.
(5)
The combined levies for each district for all purposes in any year, excluding the
retirement of general obligation bonds and the payment of any interest on the bonds, and
any taxes expressly authorized by law to be levied in addition, may not exceed the limit
enumerated by the laws governing each district.
Section 23. Section
17B-1-629
is amended to read:
17B-1-629
Effective
01/01/27
. Operating and capital budgets.
(1)
(a)
As used in this section, "operating and capital budget" means a plan of financial
operation for a proprietary or other required special fund, embodying estimates of
operating resources and expenses and other outlays for a fiscal year.
(b)
Except as otherwise expressly provided, the reference to "budget" or "budgets" and
the procedures and controls relating to
them
the budget or budgets
in other sections
of this part do not apply or refer to the "operating and capital budgets" provided for in
this section.
(2)
On or before the time the board of trustees adopts budgets for the governmental funds
under Section
17B-1-605
,
it
the board of trustees
shall adopt for the ensuing year an
operating and capital budget for each proprietary fund and shall adopt the type of budget
for other special funds which is required by the Uniform Accounting Manual for Special
Districts.
(3)
Operating and capital budgets shall be adopted and administered in the following
manner:
(a)
(i)
On or before the first regularly scheduled meeting of the board of trustees, in
November for calendar year entities and May for fiscal year entities, the budget
officer shall prepare for the ensuing fiscal year, and file with the board of trustees,
a tentative operating and capital budget for each proprietary fund and for other
required special funds, together with specific work programs and any other
supporting data required by the board.
(ii)
If, within any proprietary fund, allocations or transfers that are not reasonable
allocations of costs between funds are included in a tentative budget, a written
notice of the date, time, place, and purpose of the hearing shall be mailed to utility
fund customers at least seven days before the hearing.
(iii)
The purpose portion of the notice required under Subsection
(3)(a)(ii)
shall
identify:
(A)
the enterprise utility fund from which money is being transferred;
(B)
the amount being transferred; and
(C)
the fund to which the money is being transferred.
(b)
(i)
The board of trustees shall review and consider the tentative budgets at any
regular meeting or special meeting called for that purpose.
(ii)
The board of trustees may make any changes in the tentative budgets that
it
the
board of trustees
considers advisable.
(c)
Budgets for proprietary or other required special funds shall comply with the public
hearing requirements established in Sections
17B-1-609
and
17B-1-610
.
(d)
(i)
The board of trustees shall adopt an operating and capital budget for each
proprietary fund for the ensuing fiscal year before the beginning of each fiscal year
, except as provided in Sections
59-2-919
through
59-2-923
.
(ii)
(A)
A
The budget officer shall certify a
copy of the budget as finally adopted
for each proprietary fund
shall be certified by the budget officer
and
filed by
the officer
file a copy of the budget as finally adopted for each proprietary fund

in the district office
and shall be
.

(B)
A special district shall make a copy of the budget as finally adopted for each
proprietary fund
available to the public during regular business hours.
(iii)
A copy of the budget shall also be filed with the state auditor within 30 days after
adoption.
(e)
(i)
Upon final adoption, the operating and capital budget is in effect for the budget
year, subject to later amendment.
(ii)
During the budget year, the board of trustees may, in any regular meeting or
special meeting called for that purpose, review any one or more of the operating
and capital budgets for the purpose of determining if the total of any of them
should be increased.
(iii)
If the board of trustees decides that the budget total of one or more of these
proprietary funds should be increased, the board shall follow the procedures
established in Section
17B-1-630
.
(f)
Expenditures from operating and capital budgets shall conform to the requirements
relating to budgets specified in Sections
17B-1-617
through
17B-1-620
.
Section 24. Section
17B-1-646
is enacted to read:
17B-1-646
Effective
01/01/27
. Tax refunds.
(1)
In accordance with Utah Constitution, Article XIII, Section 9, and except as provided in
Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements, the board of trustees of
each special district shall refund revenue that exceeds the special district's fiscal year
spending limit to taxpayers.
(2)
The preferred form of refund is a property tax rate reduction, but the board of trustees
shall determine the form of refund, at the lowest cost and by any reasonable method.
(3)
A refund of property tax shall be proportional.
(4)
(a)
Except as provided in Subsection
(4)(b)
, the board of trustees of a special district
shall make a refund of a deposit during the next fiscal year.
(b)
The board of trustees of a special district may reserve the revenue that exceeds the
special district's fiscal year spending limit for one additional fiscal year if the cost of
administration, as determined by the board of trustees, exceeds the amount of refunds.
Section 25. Section
17B-2a-608
is amended to read:
17B-2a-608
Effective
01/01/27
. Limit on property tax authority -- Exceptions.
(1)
As used in this section, "elected official" means a metropolitan water district board of
trustee member who is elected to the board of trustees by metropolitan water district
voters at an election held for that purpose.
(2)
The board of trustees of a metropolitan water district may not collect property tax
revenue
in a tax year beginning on or after January 1, 2015,
that would exceed the
certified tax rate under Section
59-2-924
unless:
(a)
the members of the board of trustees are all elected officials; or
(b)
the proposed tax levy has previously been approved by:
(i)
(A)
before January 1, 2027,
a majority of the metropolitan water district voters
who vote in an election held for that purpose on a date specified in Section
20A-1-204
; or
(B)
on or after January 1, 2027, a majority of the metropolitan water district voters
who vote in an election held in accordance with Title 20A, Chapter 7, Part 9,
Tax Increase Voting Requirements; or
(ii)
the legislative body of each municipality that appoints a member to the board of
trustees under Section
17B-2a-604
.
Section 26. Section
17B-2a-705
is amended to read:
17B-2a-705
Effective
01/01/27
. Taxation -- Additional levy -- Election -- Notice.
(1)
If a mosquito abatement district board of trustees determines that the funds required
during the next ensuing fiscal year will exceed the maximum amount that the district is
authorized to levy under Subsection
17B-1-103(2)(g)
, the board of trustees may
call an
election on a date specified in Section
20A-1-204
and
submit
, in accordance with Title
20A, Chapter 7, Part 9, Tax Increase Voting Requirements,
to district voters the question
of whether the district should be authorized to impose an additional tax to raise the
necessary additional funds.
(2)
The board shall provide notice of the election for the district, as a class A notice under
Section
63G-30-102
, for at least four weeks before the day of the election.
(3)
No particular form of ballot is required, and no informalities in conducting the election
may invalidate the election, if it is otherwise fairly conducted.
(4)
At the election each ballot shall contain the words, "Shall the district be authorized to
impose an additional tax to raise the additional sum of $____?"
(5)
(4)
The board of trustees shall canvass the votes cast at the election, and, if a majority
of the votes cast are in favor of the imposition of the tax, the district is authorized to
impose an additional levy to raise the additional amount of money required.
Section 27. Section
17B-2a-1009
is amended to read:
17B-2a-1009
Effective
01/01/27
. Limit on property tax authority -- Exceptions.
(1)
As used in this section:
(a)
"Appointed board of trustees" means a board of trustees of a water conservancy
district that includes a member who is appointed to the board of trustees in
accordance with this part.
(b)
"Elected board of trustees" means a board of trustees of a water conservancy district
that consists entirely of members who are elected to the board of trustees in
accordance with this part.
(2)
(a)
For a taxable year beginning on or after January 1, 2018, a
A
water conservancy
district may not collect property tax revenue that would exceed the certified tax rate
under Section
59-2-924
unless the proposed tax levy has been previously approved
by:
(i)
an elected board of trustees;
(ii)
subject to Subsection
(2)(b)
, an appointed board of trustees;
(iii)
(A)
before January 1, 2027,
a majority of the water conservancy district voters
who vote in an election held for that purpose on a date specified in Section
20A-1-204
; or
(B)
on or after January 1, 2027, a majority of the metropolitan water district voters
who vote in an election held in accordance with Title 20A, Chapter 7, Part 9,
Tax Increase Voting Requirements; or
(iv)
for a district described in Subsection
17B-2a-1005(2)(b)
, the appointing authority.
(b)
For a water conservancy district with an appointed board of trustees, each appointed
member of the board of trustees shall comply with the trustee reporting requirements
described in Section
17B-1-1003
before the water conservancy district may impose a
property tax levy that exceeds the certified tax rate.
Section 28. Section
17C-1-1002
is amended to read:
17C-1-1002
Effective
01/01/27
. Transferring project area incremental revenue
-- Agency may levy a property tax.
(1)
An agency and an eligible taxing entity may enter into an interlocal agreement for the
purpose of transferring all or a portion of the eligible taxing entity's project area
incremental revenue.
(2)
An agency shall ensure that an interlocal agreement described in Subsection
(1)
:
(a)
identifies each project area that is subject to the interlocal agreement;
(b)
is adopted by the board and the taxing entity in accordance with Section
17C-1-1003
;
(c)
for each project area:
(i)
states the amount of project area incremental revenue that the eligible taxing entity
agrees to transfer to the agency;
(ii)
states the year in which the eligible taxing entity will transfer the amount
described in Subsection
(2)(c)(i)
; and
(iii)
for the year described in Subsection
(2)(c)(ii)
, requires the agency to add the
project area incremental revenue transferred in the agency's budget;
(d)
includes a copy of the implementation plan described in Section
17C-1-1004
;
(e)
requires the agency to dissolve, in accordance with Section
17C-1-702
, any project
area:
(i)
that is subject to the interlocal agreement; and
(ii)
for which the project area funds collection period will expire; and
(f)
is filed with the county auditor, the State Tax Commission, and the eligible taxing
entity.
(3)
If an agency and an eligible taxing entity enter into an interlocal agreement under this
section:
(a)
subject to Subsection
(4)
and Section
17C-1-1004
, the agency may levy a property
tax on taxable property within the agency's geographic boundaries; and
(b)
except as provided in Subsection
(5)
, the agency may not:
(i)
create a new community reinvestment project area within the taxing entity's
geographic boundaries; or
(ii)
amend a project area plan or budget if the amendment:
(A)
enlarges the project area from which tax increment is collected;
(B)
permits the agency to receive a greater amount of tax increment; or
(C)
extends the project area funds collection period.
(4)
(a)
An agency may levy a property tax for a fiscal year that:
(i)
is after the year in which the agency receives project area incremental revenue; and
(ii)
begins on or after the January 1 on which the agency has authority to impose a
property tax under this section.
(b)
An agency board shall calculate the agency's certified tax rate in accordance with
Section
59-2-924
.
(c)
An agency may levy a property tax rate that exceeds the agency's certified rate only
if the agency complies with
Sections
59-2-919
through
59-2-923
Title 20A, Chapter
7, Part 9, Tax Increase Voting Requirements
.
(5)
For a cooperative development project or an economic development project, an agency
may, in accordance with
Chapter 5, Community Reinvestment
:
(a)
create a new community reinvestment project area; or
(b)
amend a community reinvestment project area plan or budget.
Section 29. Section
17C-1-1005
is amended to read:
17C-1-1005
Effective
01/01/27
. Agency property tax levy -- Budget --
Accounting for property tax revenue.
(1)
(a)
Each agency that levies and collects property tax under this part shall levy and
collect the property tax in accordance with
Title 59, Chapter 2, Property Tax Act
.
(b)
Except as provided in Subsection
(1)(c)
, an
An
agency, at a regular meeting or
special meeting called for that purpose, shall, by resolution, set the property tax rate
by the date described in Section
59-2-912
.
(c)
An agency may set the rate described in Subsection
(1)(b)
at an appropriate later
date in accordance with Sections
59-2-919
through
59-2-923
.
(2)
(a)
An agency shall include in the agency's budget any project area incremental
revenue transferred by an eligible taxing entity under this part.
(b)
The amount of project area incremental revenue described in Subsection
(2)(a)
plus
the ad valorem property tax revenue that the agency budgeted for the prior year shall
constitute the basis for determining the property tax levy that the agency sets for the
corresponding tax year.
(3)
(a)
An agency shall create a property tax revenue fund and separately account for
property tax revenue generated under this part.
(b)
An agency shall include revenue and expenditures of the property tax revenue fund
described in Subsection
(3)(a)
in the annual budget adopted in accordance with
Section
17C-1-601.5
.
Section 30. Section
17D-1-105
is amended to read:
17D-1-105
Effective
01/01/27
. Authority of county or municipality to levy
property tax on property within a special service district.
(1)
Subject to Subsections
(2)
and
(3)
, a county or municipality that has created a special
service district may levy a tax on the taxable property in the special service district.
(2)
Each levy under Subsection
(1)
is subject to the prior approval of a majority of the
registered voters of the special service district voting in an election held for that purpose
under
Title 11, Chapter 14, Local Government Bonding Act
, in the same manner as for
an election for the issuance of bonds
in accordance with Title 20A, Chapter 7, Part 9,
Tax Increase Voting Requirements
.
(3)
A tax levied under this section for a special service district that provides jail service as
provided in Subsection
17D-1-201(10)
is considered to be levied by the county for
purposes of the county's tax limitation under Section
59-2-908
.
Section 31. Section
17D-3-107
is amended to read:
17D-3-107
Effective
01/01/27
. Annual budget and financial reports
requirements.
(1)
Upon agreement with the commission, the state auditor may modify:
(a)
for filing a budget, a requirement in Subsection
17B-1-614(2)
17B-1-614(3)
or
17B-1-629(3)(d)
; or
(b)
for filing a financial report, a requirement in Section
17B-1-639
.
(2)
Beginning on July 1, 2019, a conservation district is a participating local entity, as that
term is defined in Section
67-3-12
, and is subject to Section
67-3-12
.
Section 32. Section
17D-4-301
is amended to read:
17D-4-301
Effective
01/01/27
. Public infrastructure district bonds.
(1)
(a)
Subject to Subsection
(1)(b)
, a public infrastructure district may issue negotiable
bonds or other debt instruments for the purposes described in Section
17D-4-203
, as
provided in, as applicable:
(i)
Title 11, Chapter 14, Local Government Bonding Act
;
(ii)
Title 11, Chapter 27, Utah Refunding Bond Act
;
(iii)
Title 11, Chapter 42, Assessment Area Act
;
(iv)
Title 11, Chapter 42a, Commercial Property Assessed Clean Energy Act; and
(v)
this section.
(b)
A public infrastructure district created by a bonding political subdivision, as defined
in Section
63C-25-101
, may not issue bonds under this part unless the board first:
(i)
adopts a parameters resolution for the bonds that sets forth:
(A)
the maximum:
(I)
amount of bonds;
(II)
term; and
(III)
interest rate; and
(B)
the expected security for the bonds; and
(ii)
submits the parameters resolution for review and recommendation to the State
Finance Review Commission created in Section
63C-25-201
.
(2)
A public infrastructure district bond shall mature within 40 years of the date of issuance.
(3)
(a)
A public infrastructure district may issue a limited tax bond, in the same manner
as a general obligation bond:
(i)
(A)
with the consent of 100% of surface property owners within the boundaries
of the public infrastructure district; and
(B)
with the consent of a majority of the registered voters, if any, within the
boundaries of the proposed public infrastructure district as of the day on which
the board finds that the consent of a majority of registered voters has been
obtained; or
(ii)
upon approval of a majority of the registered voters within the boundaries of the
public infrastructure district voting in an election held for that purpose under
Title
11, Chapter 14, Local Government Bonding Act
.
(b)
A limited tax bond described in Subsection
(3)(a)
:
(i)
is not subject to the limitation on a general obligation bond described in
Subsection
17B-1-1102(4)
; and
(ii)
is subject to a limitation, if any, on the principal amount of indebtedness as
described in the governing document.
(c)
Unless limited tax bonds are initially purchased exclusively by one or more qualified
institutional buyers as defined in Rule 144A, 17 C.F.R. Sec. 230.144A, or an
investment grade rating is obtained for the limited tax bonds by one or more
nationally recognized rating agencies, the public infrastructure district may only issue
limited tax bonds in denominations of not less than $500,000, and in integral
multiples above $500,000 of not less than $1,000 each.
(d)
(i)
Without any further election or consent of property owners or registered voters,
a public infrastructure district may convert a limited tax bond described in
Subsection
(3)(a)
to a general obligation bond if the principal amount of the
related limited tax bond together with the principal amount of other related
outstanding general obligation bonds of the public infrastructure district does not
exceed 15% of the fair market value of taxable property in the public
infrastructure district securing the general obligation bonds, determined by:
(A)
an appraisal from an appraiser who is a member of the Appraisal Institute that
is addressed to the public infrastructure district or a financial institution; or
(B)
the most recent market value of the property from the assessor of the county in
which the property is located.
(ii)
The consent to the issuance of a limited tax bond described in Subsection
(3)(a)
is
sufficient to meet any statutory or constitutional election requirement necessary
for the issuance of the limited tax bond and any general obligation bond to be
issued in place of the limited tax bond upon meeting the requirements of this
Subsection
(3)(d)
.
(e)
A public infrastructure district that levies a property tax for payment of debt service
on a limited tax bond issued under this section
on or after January 1, 2027,
is
not
required to comply with the notice and hearing requirements of Section
59-2-919

unless the rate exceeds the rate established in:
required to comply with Title 20A,
Chapter 7, Part 9, Tax Increase Voting Requirements.
(i)
Section
17D-4-303
, except as provided in Subsection (13);
(ii)
the governing document; or
(iii)
the documents relating to the issuance of the limited tax bond.
(4)
(a)
For a public infrastructure district seeking the consent described in Subsection
(3)(a)(i)(B)
, a public infrastructure district may:
(i)
post a class A notice under Section
63G-30-102
for at least 30 days; and
(ii)
mail a request for consent to each registered voter within the boundaries of the
public infrastructure district according to voter registration records.
(b)
The request for consent described in Subsection
(4)(a)(ii)
shall include:
(i)
the purpose for the issuance of the bonds;
(ii)
the maximum principal amount of the bonds to be issued;
(iii)
the maximum tax rate proposed to be pledged for the repayment of the bonds;
(iv)
the words "For the issuance of bonds" and "Against the issuance of bonds," with
appropriate boxes in which the voter may indicate the voter's choice; and
(v)
a return address and phone number where additional information may be obtained
from the public infrastructure district.
(c)
Any registered voter who does not return the request for consent within 30 days of
the day they are mailed to the voter is considered:
(i)
non-participatory in the request for consent; and
(ii)
shall not be included in a calculation to determine the percentage of registered
voters who consent to the issuance of bonds.
(d)
If a majority of the registered voters who return the request for consent under this
Subsection
(4)
indicate "For the issuance of bonds," or if no registered voters return
the request for consent within the time frame described in Subsection
(4)(c)
, the
requirement described in Subsection
(3)(a)(i)(B)
is met.
(e)
Nothing in this Subsection
(4)
:
(i)
prevents a public infrastructure district from obtaining the consent of registered
voters for the issuance of a bond through another method; or
(ii)
shall be interpreted to affect or otherwise interfere with any consents of registered
voters obtained before the effective date of this bill.
(5)
Nothing in this section shall be interpreted to:
(a)
prevent a public infrastructure district from withdrawing property from the public
infrastructure district's boundaries where the property owners or registered voters
associated with that property do not consent to the issuance of bonds or vote against
the issuance of bonds; or
(b)
require a public infrastructure district to withdraw property from the public
infrastructure district's boundaries where the property owners or registered voters
associated with that property do not consent to the issuance of bonds or vote against
the issuance of bonds.
(6)
(a)
Beginning on the effective date of this bill, once consent or approval is obtained
under Subsection
(3)(a)
, the consent or approval is valid for a period of 10 years from
the day on which the board:
(i)
adopts a resolution or ordinance finding that the consent or approval is obtained;
and
(ii)
publishes a notice of the resolution or ordinance described in Subsection
(6)(a)(i)

as a class A notice under Section
63G-30-102
for at least 30 days.
(b)
The tolling provisions of Section
11-14-301
apply during the 10-year period
described in Subsection
(6)(a)
.
(c)
After a public infrastructure district obtains consent or approval under Subsection
(3)(a)
, the public infrastructure district does not require any additional consent to or
approval of the issuance of bonds, and the subsequent annexation of property to, or
withdrawal of property from, the public infrastructure district does not impact:
(i)
the validity of already obtained consent or approval;
(ii)
the 10-year period described in Subsection
(6)(a)
; or
(iii)
any bond issued, or to be issued, pursuant to the consent or approval that was
obtained under Subsection
(3)(a)
.
(d)
Subsection
(6)(a)
does not invalidate or alter any consent or approval, or finding of
consent or approval, that occurred before the effective date of this bill.
(7)
(a)
Except as provided in Subsection
(7)(b)
, there is no limitation on the duration of
revenues that a public infrastructure district may receive to cover any shortfall in the
payment of principal of and interest on a bond that the public infrastructure district
issues.
(b)
A public infrastructure governing document or bond documents may limit the
duration of time described in Subsection
(7)(a)
.
(8)
Section
11-42-106
governs any action to challenge an assessment imposed by a public
infrastructure district or any proceeding to designate an assessment area conducted by a
public infrastructure district.
(9)
A public infrastructure district is not a municipal corporation for purposes of the debt
limitation of
Utah Constitution, Article XIV, Section 4.
(10)
Notwithstanding any other provision, the board may directly or by resolution delegate
to one or more officers of the public infrastructure district the authority to:
(a)
in accordance and within the parameters set forth in a resolution adopted in
accordance with Section
11-14-302
, approve the final interest rate, price, principal
amount, maturity, redemption features, and other terms of the bond;
(b)
approve and execute any document or contract relating to the issuance of a bond; and
(c)
approve any contract related to the acquisition and construction of the improvements,
facilities, or property to be financed with a bond.
(11)
(a)
Subject to Subsection
(11)(b)
, before a public infrastructure district may issue a
limited tax bond or assessment bond, the public infrastructure district shall engage a
municipal advisor who, in connection with the issuance of bonds, shall deliver a
certificate stating that:
(i)
the municipal advisor qualifies to serve as a municipal advisor, as defined in
Section
17D-4-102
, including the basis for the municipal advisor's qualifications;
(ii)
the structure of the limited tax bond or assessment bond the public infrastructure
district is about to issue is a reasonable structure, as of the date of the issuance of
the limited tax bond or assessment bond, as applicable; and
(iii)
the interest rate of the limited tax bond or assessment bond the public
infrastructure district is about to offer is a reasonable market rate, as of the date of
the issuance of the limited tax bond or assessment bond, as applicable.
(b)
The provisions of this Subsection
(11)
do not apply to a public infrastructure district
created by a development authority.
(12)
(a)
Any person may contest the legality of the issuance of a public infrastructure
district bond or any provisions for the security and payment of the bond for a period
of 30 days after:
(i)
posting the resolution authorizing the bond as a class A notice under Section
63G-30-102
; or
(ii)
posting a notice of bond containing substantially the items required under
Subsection
11-14-316(2)
as a class A notice under Section
63G-30-102
.
(b)
After the 30-day period described in Subsection
(12)(a)
, no person may bring a
lawsuit or other proceeding contesting the regularity, formality, or legality of the
bond for any reason.
(13)
(a)
In the event
of any
If there is a
statutory change in the methodology of
assessment or collection of property taxes in a manner that reduces the amounts
which
that
are devoted or pledged to the repayment of limited tax bonds, a public
infrastructure district may charge a rate sufficient to receive the amount of property
taxes or assessment the public infrastructure district would have received before the
statutory change in order to pay the debt service on outstanding limited tax bonds.
(b)
The rate increase described in Subsection
(13)(a)
may exceed the limit described in
Section
17D-4-303
.
(c)
The public infrastructure district may charge the rate increase described in
Subsection
(13)(a)
until the bonds, including any associated refunding bonds, or other
securities, together with applicable interest, are fully met and discharged.
(14)
No later than 60 days after the closing of any bonds by a public infrastructure district
created by a bonding political subdivision, as defined in Section
63C-25-101
, the public
infrastructure district shall report the bond issuance, including the amount of the bonds,
terms, interest rate, and security, to:
(a)
the Executive Appropriations Committee; and
(b)
the State Finance Review Commission created in Section
63C-25-201
.
Section 33. Section
20A-1-203
is amended to read:
20A-1-203
Effective
01/01/27
. Calling and purpose of special elections --
Two-thirds vote limitations.
(1)
Statewide and local special elections may be held for any purpose authorized by law.
(2)
(a)
Statewide special elections shall be conducted using the procedure for regular
general elections.
(b)
Except as otherwise provided in this title, local special elections shall be conducted
using the procedures for regular municipal elections.
(3)
The governor may call a statewide special election by issuing an executive order that
designates:
(a)
the date for the statewide special election; and
(b)
the purpose for the statewide special election.
(4)
The Legislature may call a statewide special election by passing a joint or concurrent
resolution that designates:
(a)
the date for the statewide special election; and
(b)
the purpose for the statewide special election.
(5)
(a)
The legislative body of a local political subdivision may call a local special
election only for:
(i)
a vote on a bond or debt issue;
(ii)
a vote on a voted local levy authorized by Section
53F-8-402
or
53F-8-301
;
(iii)
(ii)
an initiative authorized by Chapter
7, Part 5
, Local Initiatives - Procedures;
(iv)
(iii)
a referendum authorized by Chapter
7, Part 6
, Local Referenda - Procedures;
(v)
(iv)
if required or authorized by federal law, a vote to determine whether Utah's
legal boundaries should be changed;
(vi)
a vote authorized or required by Title
59, Chapter 12
, Sales and Use Tax Act;
(vii)
(v)
a vote on a municipality providing a broadband service, a cable television
service, or a public telecommunications service under Section
10-18-204
;
(viii)
(vi)
a vote to create a new county under Section
17-61-401
;
or
(ix)
a vote on a special property tax under Section
53F-8-402
; or
(x)
(vii)
a vote on the incorporation of a municipality in accordance with Section
10-2a-210
.
(b)
The legislative body of a local political subdivision may call a local special election
by adopting an ordinance or resolution that designates:
(i)
the date for the local special election as authorized by Section
20A-1-204
; and
(ii)
the purpose for the local special election.
(c)
A local political subdivision may not call a local special election unless the ordinance
or resolution calling a local special election under Subsection
(5)(b)
is adopted by a
two-thirds majority of all members of the legislative body, if the local special
election is for
:

(i)
a vote on a bond or debt issue as described in Subsection
(5)(a)(i)
;
.
(ii)
a vote on a voted leeway or levy program as described in Subsection
(5)(a)(ii)
; or
(iii)
a vote authorized or required for a sales tax issue as described in Subsection
(5)(a)(vi)
.
Section 34. Section
20A-1-204
is amended to read:
20A-1-204
Effective
01/01/27
. Date of special election -- Legal effect.
(1)
(a)
Except as provided by Subsection
(1)(d)
, the governor, Legislature, or the
legislative body of a local political subdivision calling a statewide special election or
local special election under Section
20A-1-203
shall schedule the special election to
be held on:
(i)
in an even-numbered year:
(A)
the fourth Tuesday in June; or
(B)
the first Tuesday after the first Monday in November; or
(ii)
in an odd-numbered year:
(A)
the second Tuesday after the first Monday in August; or
(B)
the first Tuesday after the first Monday in November.
(b)
Except as provided in Subsection
(1)(c)
, the governor, Legislature, or the legislative
body of a local political subdivision calling a statewide special election or local
special election under Section
20A-1-203
may not schedule a special election to be
held on any other date.
(c)
(i)
Notwithstanding the requirements of Subsection
(1)(b)
or
(1)(d)
, the legislative
body of a local political subdivision may call a local special election on a date
other than those specified in this section if the legislative body:
(A)
determines and declares that there is a disaster, as defined in Section
53-2a-102
, requiring that a special election be held on a date other than the
ones authorized in statute;
(B)
identifies specifically the nature of the disaster, as defined in Section
53-2a-102
, and the reasons for holding the special election on that other date;
and
(C)
votes unanimously to hold the special election on that other date.
(ii)
The legislative body of a local political subdivision may not hold a local special
election on the same date as the presidential primary election conducted under
Chapter 9, Part 8, Presidential Primary Election
.
(d)
The legislative body of a local political subdivision may only call a special election
for a ballot proposition related to a bond
,
or
debt
, leeway, levy, or tax
on the first
Tuesday after the first Monday in November.
(e)
Nothing in this section prohibits:
(i)
the governor or Legislature from submitting a matter to the voters at the regular
general election if authorized by law; or
(ii)
a local government from submitting a matter to the voters at the regular municipal
election if authorized by law.
(2)
(a)
Two or more entities shall comply with Subsection
(2)(b)
if those entities hold a
special election within a county on the same day as:
(i)
another special election;
(ii)
a regular general election; or
(iii)
a municipal general election.
(b)
Entities described in Subsection
(2)(a)
shall, to the extent practicable, coordinate:
(i)
polling places;
(ii)
ballots;
(iii)
election officials; and
(iv)
other administrative and procedural matters connected with the election.
Section 35. Section
20A-3a-202
is amended to read:
20A-3a-202
Effective
01/01/27
. Conducting election in person and by mail --
Mailing ballots to voters -- Exceptions by mail.
(1)
(a)
Except as otherwise provided for an election conducted entirely by mail under
Section
20A-7-609.5
, an
An
election officer shall administer an election primarily by
mail, in accordance with this section.
(b)
An individual who did not provide valid voter identification at the time the voter
registered to vote shall provide valid voter identification before voting.
(2)
An election officer who administers an election:
(a)
shall in accordance with Subsection
(3)
, no sooner than 21 calendar days before
election day and no later than seven calendar days before election day, mail to the
applicable voters, in accordance with Subsection
20A-3a-202.5(3)
, and subject to
Subsection
20A-3a-202.5(4)
:
(i)
a manual ballot;
(ii)
a return envelope;
(iii)
instructions for returning the ballot that include an express notice about any
relevant deadlines that the voter
must
shall
meet in order for the voter's vote to be
counted;
(iv)
information regarding the location and hours of operation of any election day
voting center at which the voter may vote or a website address where the voter
may view this information; and
(v)
instructions on how a voter may sign up to receive electronic ballot status
notifications via the ballot tracking system described in Section
20A-3a-401.5
;
(b)
may not mail a ballot under this section to:
(i)
an inactive voter, unless the inactive voter requests a manual ballot; or
(ii)
a voter whom the election officer is prohibited from sending a ballot under
Subsection
20A-3a-202.5(4)
;
(c)
shall, on the outside of the envelope in which the election officer mails the ballot,
include instructions for returning the ballot if the individual to whom the election
officer mails the ballot does not live at the address to which the ballot is sent;
(d)
shall provide a method of accessible voting to a voter with a disability who is not
able to vote by mail; and
(e)
shall include, on the election officer's website and with each ballot mailed,
instructions regarding how a voter described in Subsection
(2)(d)
may vote.
(3)
(a)
An election officer who mails a manual ballot under Subsection
(2)
shall mail the
manual ballot to the address:
(i)
provided at the time of registration or updated by the voter after the time of
registration; or
(ii)
if, at or after the time of registration, the voter files an alternate address request
form described in Subsection
(3)(b)
, the alternate address indicated on the form.
(b)
The lieutenant governor shall make available to voters an alternate address request
form that permits a voter to request that the election officer mail the voter's ballot to a
location other than the voter's residence.
(c)
A voter shall provide the completed alternate address request form to the election
officer no later than 11 calendar days before the day of the election.
(d)
Beginning on November 5, 2025, through December 31, 2028, an election officer shall
include, with each ballot mailed to a voter, a separate paper document containing the following
statements:
"WARNING
If you have a valid Utah driver license or a valid Utah state identification card, failure to
provide the last four digits of the license or card number may result in your ballot not being
counted. You also have the option of providing the last four digits of your social security
number as identification. If you do not have any of these identification types, your ballot will
still be counted if your signature on the affidavit on this envelope matches your signature on
file with the election officer.
NOTICE
Beginning in 2029, you will not receive a ballot by mail unless you request to receive a
ballot by mail. You may request to receive a ballot by mail at [insert a uniform resource
locator where the voter can make the request online]. If you are unable to make a request
online, contact your county clerk's office at the following number for instructions on how to
make the request in person or by mail [insert phone number here].".
(e)
Beginning on January 1, 2029, an election officer shall include, with each ballot mailed to a
voter, a separate paper document containing the following statement:
"WARNING
If you have a valid Utah driver license or a valid Utah state identification card, failure to
provide the last four digits of your license or card number will result in your ballot not being
counted.
If you do not have a license or card described above, you may enter the last four digits of
your social security number as identification, or include a photocopy of one of the following in
the return envelope:
a currently valid identification card that is issued by the state or a branch, department, or
agency of the United States;
a currently valid Utah permit to carry a concealed weapon;
a currently valid United States passport;
a currently valid United States military identification card; or
a currently valid tribal identification card, Bureau of Indian Affairs card, or tribal treaty
card.
If you do not have any of the forms of identification listed above, you must vote in person
at a polling place, unless you qualify for an exemption from this requirement. You may obtain
information regarding an exemption at [insert a uniform resource locator where the voter can
view this information] or by calling [insert a phone number that a voter may call to access this
information]."
(4)
The return envelope shall include:
(a)
the name, official title, and post office address of the election officer on the front of
the envelope;
(b)
subject to Subsection
(9)
, beginning on or before January 1, 2026, a place for the
voter to enter the last four digits of the voter's Utah driver license number, Utah state
identification card number, or social security number;
(c)
the following statement:
"IMPORTANT: See the warning and notice enclosed with your ballot.";
(d)
a space where a voter may write an email address and phone number by which the
election officer may contact the voter if the voter's ballot is rejected; and
(e)
a printed affidavit in substantially the following form:
"County of ____State of ____
I, ____, solemnly swear that: I am a qualified resident voter of the ____ voting precinct
in ____ County, Utah and that I am entitled to vote in this election. I am not a convicted felon
currently incarcerated for commission of a felony.
______________________________
Signature of Voter
WARNING
The above affidavit must be signed by the voter to whom the ballot is addressed. It is a
FELONY for any other individual to sign the above affidavit, even if the voter to whom the
ballot is addressed gives permission for another to sign the affidavit for the voter."
(5)
If the election officer determines that the voter has not yet provided valid voter
identification with the voter's voter registration, the election officer may:
(a)
mail a ballot to the voter;
(b)
instruct the voter to enclose a copy of the voter's valid voter identification in the
return envelope; and
(c)
provide instructions to the voter on how the voter may sign up to receive electronic
ballot status notifications via the ballot tracking system described in Section
20A-3a-401.5
.
(6)
An election officer who administers an election shall:
(a)
(i)
before the election, obtain the signatures of each voter qualified to vote in the
election; or
(ii)
obtain the signature of each voter within the voting precinct from the county
clerk; and
(b)
maintain the signatures on file in the election officer's office.
(7)
Upon receipt of a returned ballot, the election officer shall review and process the ballot
under Section
20A-3a-401
.
(8)
A county that administers an election:
(a)
shall provide at least one election day voting center in accordance with
Part 7,
Election Day Voting Center
, and at least one additional election day voting center for
every 5,000 active voters in the county who, under Section
20A-3a-202.5
, will not
receive a ballot by mail;
(b)
shall ensure that each election day voting center operated by the county has at least
one voting device that is accessible, in accordance with the Help America Vote Act
of 2002, Pub. L. No. 107-252, for individuals with disabilities;
(c)
may reduce the early voting period described in Section
20A-3a-601
, if:
(i)
the county clerk conducts early voting on at least four days;
(ii)
the early voting days are within the period beginning on the date that is 14
calendar days before the date of the election and ending on the day before the
election; and
(iii)
the county clerk provides notice of the reduced early voting period in accordance
with Section
20A-3a-604
; and
(d)
is not required to pay return postage for a return envelope.
(9)
A return envelope shall be designed in a manner that the information described in
Subsections
(4)(b)
and (d), and the voter's signature, is covered from view after the
return envelope is sealed.
(10)
A county clerk shall, at least 90 calendar days before an election administered by the
county clerk, contact local post offices to:
(a)
coordinate the handling of mail-in ballots for the upcoming election; and
(b)
take measures to ensure that:
(i)
ballots are clearly and properly postmarked, or otherwise marked in accordance
with Subsection
20A-3a-204(2)(a)(i)
, with the date on which the ballot was
mailed; and
(ii)
ballots are delivered in an expeditious manner to optimize the timely receipt of
ballots.
Section 36. Section
20A-3a-702
is amended to read:
20A-3a-702
Effective
01/01/27
. Election day voting center -- Hours of operation
-- Compliance with Election Code.
(1)
Except as provided in Section
20A-7-609.5
, an
An
election officer may operate an
election day voting center in one or more locations designated under Section
20A-3a-703
.
(2)
An election officer shall provide for voting at an election day voting center by:
(a)
regular ballot if:
(i)
(A)
the election day voting center is designated under Section
20A-5-403
as the
polling place for the voting precinct in which the voter resides; and
(B)
the voter is eligible to vote a regular ballot at the election day voting center in
accordance with this title; or
(ii)
(A)
the voter resides within the political subdivision holding the election;
(B)
the voter is otherwise eligible to vote a regular ballot in accordance with this
title; and
(C)
the jurisdiction holding the election uses a method that confirms that the voter
has not voted previously in the election;
(b)
voting center ballot if:
(i)
the election day voting center is not designated under Section
20A-5-403
as the
polling place for the voting precinct in which the voter resides;
(ii)
the voter resides within the political subdivision holding the election; and
(iii)
the voter is otherwise eligible to vote a regular ballot in accordance with this
title; or
(c)
provisional ballot if the voter is only eligible to vote using a provisional ballot in
accordance with this title.
(3)
An election officer shall ensure that an election day voting center:
(a)
is open on election day during the time period specified under Section
20A-1-302
;
(b)
allows an eligible voter to vote if the voter:
(i)
resides within the political subdivision holding an election; and
(ii)
arrives at the election day voting center by the designated closing time in
accordance with Section
20A-1-302
; and
(c)
is administered according to the requirements of this title.
(4)
An individual may submit a completed manual ballot at an election day voting center
for the political subdivision in which the individual resides.
Section 37. Section
20A-5-400.5
is amended to read:
20A-5-400.5
Effective
01/01/27
. Election officer for bond and leeway elections.
(1)
When a voted leeway or bond election is held on the regular general election date, the
county clerk shall serve as the provider election officer to conduct that election.
(2)
(a)
When a
voted leeway or
bond election is held on the municipal general election
date or any other election date permitted for special elections under Section
20A-1-204
, and the local political subdivision calling the election is entirely within
the boundaries of the unincorporated county, the county clerk shall serve as the
provider election officer to conduct that election subject to Subsection
(3)
.
(b)
When a
voted leeway or
bond election is held on the municipal general election
date or any other election date permitted for special elections under Section
20A-1-204
, and the local political subdivision calling the election is entirely within
the boundaries of a municipality, the municipal clerk for that municipality shall,
except as provided in Subsection
(3)
, serve as the provider election officer to conduct
that election.
(c)
When a
voted leeway or
bond election is held on the municipal general election
date or any other election date permitted for special elections under Section
20A-1-204
, and the local political subdivision calling the election extends beyond the
boundaries of a single municipality:
(i)
except as provided in Subsection
(3)
, the municipal clerk shall serve as the
provider election officer to conduct the election for those portions of the local
political subdivision where the municipal general election or other election is
being held; and
(ii)
except as provided in Subsection
(3)
, the county clerk shall serve as the provider
election officer to conduct the election for the unincorporated county and for those
portions of any municipality where no municipal general election or other election
is being held.
(3)
When a
voted leeway or
bond election is held on a date when no other election, other
than another
voted leeway or
bond election, is being held in the entire area comprising
the local political subdivision calling the
voted leeway or
bond election:
(a)
the clerk or chief executive officer of a special district or the business administrator
or superintendent of the school district, as applicable, shall serve as the election
officer to conduct the bond election for
those
the
portions of the local political
subdivision in which no other election, other than another
voted leeway or
bond
election, is being held, unless the special district or school district has contracted with
a provider election officer; and
(b)
the county clerk, municipal clerk, or both, as determined by the local political
subdivision holding the bond election, shall serve as the provider election officer to
conduct the bond election for
those
the
portions of the local political subdivision in
which another election, other than another
voted leeway or
bond election, is being
held.
(4)
A provider election officer required by this section to conduct an election for a local
political subdivision shall comply with Section
20A-5-400.1
.
Section 38. Section
20A-7-101
is amended to read:
20A-7-101
Effective
01/01/27
. Definitions.
As used in this chapter:
(1)
"Approved device" means a device described in Subsection
20A-21-201(4)
used to
gather signatures for the electronic initiative process, the electronic referendum process,
or the electronic candidate qualification process.
(2)
"Budget officer" means:
(a)
for a county, the person designated as finance officer as defined in Section
17-63-101
;
(b)
for a city, the person designated as budget officer in Subsection
10-6-106(4)
; or
(c)
for a town, the town council.
(3)
"Certified" means that the county clerk has acknowledged a signature as being the
signature of a registered voter.
(4)
"Circulation" means the process of submitting an initiative petition or a referendum
petition to legal voters for their signature.
(5)
"Electronic initiative process" means:
(a)
as it relates to
for
a statewide initiative, the process, described in Sections
20A-7-215

and
20A-21-201
, for gathering signatures; or
(b)
as it relates to
for
a local initiative, the process, described in Sections
20A-7-514

and
20A-21-201
, for gathering signatures.
(6)
"Electronic referendum process" means:
(a)
as it relates to
for
a statewide referendum, the process, described in Sections
20A-7-313
and
20A-21-201
, for gathering signatures; or
(b)
as it relates to
for
a local referendum, the process, described in Sections
20A-7-614

and
20A-21-201
, for gathering signatures.
(7)
"Eligible voter" means a legal voter who resides in the jurisdiction of the county, city, or
town that is holding an election on a ballot proposition.
(8)
"Final fiscal impact statement" means a financial statement prepared after voters
approve an initiative that contains the information required by Subsection
20A-7-202.5(2)
or
20A-7-502.5(2)
.
(9)
"Initial fiscal impact statement" means a financial statement prepared under Section
20A-7-202.5
after the filing of a statewide initiative application.
(10)
"Initial fiscal impact and legal statement" means a financial and legal statement
prepared under Section
20A-7-502.5
or
20A-7-602.5
for a local initiative or a local
referendum.
(11)
"Initiative" means a new law proposed for adoption by the public as provided in this
chapter.
(12)
"Initiative application" means:
(a)
for a statewide initiative, an application described in Subsection
20A-7-202(2)
that
includes all the information, statements, documents, and notarized signatures
required under Subsection
20A-7-202(2)
; or
(b)
for a local initiative, an application described in Subsection
20A-7-502(2)
that
includes all the information, statements, documents, and notarized signatures
required under Subsection
20A-7-502(2)
.
(13)
"Initiative packet" means a copy of the initiative petition, a copy of the proposed law,
and the signature sheets, all of which have been bound together as a unit.
(14)
"Initiative petition":
(a)
as it relates to
for
a statewide initiative
,
using the manual initiative process:
(i)
means the form described in Subsection
20A-7-203(2)(a)
, petitioning for
submission of the initiative to the Legislature or the legal voters; and
(ii)
if the initiative proposes a tax increase, includes the statement described in
Subsection
20A-7-203(2)(b)
;
(b)
as it relates to
for
a statewide initiative
,
using the electronic initiative process:
(i)
means the form described in Subsections
20A-7-215(2)
and
(3)
, petitioning for
submission of the initiative to the Legislature or the legal voters; and
(ii)
if the initiative proposes a tax increase, includes the statement described in
Subsection
20A-7-215(5)(b)
;
(c)
as it relates to
for
a local initiative
,
using the manual initiative process:
(i)
means the form described in Subsection
20A-7-503(2)(a)
, petitioning for
submission of the initiative to the legislative body or the legal voters; and
(ii)
if the initiative proposes a tax increase, includes the statement described in
Subsection
20A-7-503(2)(b)
; or
(d)
as it relates to
for
a local initiative
,
using the electronic initiative process:
(i)
means the form described in Subsection
20A-7-514(2)(a)
, petitioning for
submission of the initiative to the legislative body or the legal voters; and
(ii)
if the initiative proposes a tax increase, includes the statement described in
Subsection
20A-7-514(4)(a)
.
(15)
(a)
"Land use law" means a law of general applicability, enacted based on the
weighing of broad, competing policy considerations, that relates to the use of land,
including a land use regulation, a general plan, a land use development code, an
annexation ordinance, the rezoning of a single property or multiple properties, or a
comprehensive zoning ordinance or resolution.
(b)
"Land use law" does not include a land use decision, as defined in Section
10-20-102

or
17-79-102
.
(16)
"Legal signatures" means the number of signatures of legal voters that:
(a)
meet the numerical requirements of this chapter; and
(b)
have been obtained, certified, and verified as provided in this chapter.
(17)
"Legal voter" means an individual who is registered to vote in Utah.
(18)
"Legally referable to voters" means:
(a)
for a proposed local initiative, that the proposed local initiative is legally referable to
voters under Section
20A-7-502.7
; or
(b)
for a proposed local referendum, that the proposed local referendum is legally
referable to voters under Section
20A-7-602.7
.
(19)
"Local attorney" means the county attorney, city attorney, or town attorney in whose
jurisdiction a local initiative or referendum petition is circulated.
(20)
"Local clerk" means the county clerk, city recorder, or town clerk in whose jurisdiction
a local initiative or referendum petition is circulated.
(21)
(a)
"Local law" includes:
(i)
an ordinance;
(ii)
a resolution;
(iii)
a land use law;
(iv)
a land use regulation, as defined in Section
10-20-102
; or
(v)
other legislative action of a local legislative body.
(b)
"Local law" does not include
:

(i)
a land use decision, as defined in Section
10-20-102
; or
(ii)
a law that is subject to the vote requirements described in Section
59-1-1903
.
(22)
"Local legislative body" means the legislative body of a county, city, or town.
(23)
"Local obligation law" means a local law passed by the local legislative body
regarding a bond that was approved by a majority of qualified voters in an election.
(24)
"Local tax law" means a law, passed by a political subdivision with an annual or
biannual calendar fiscal year, that increases a tax or imposes a new tax.
(25)
(24)
"Manual initiative process" means the process for gathering signatures for an
initiative using paper signature packets that a signer physically signs.
(26)
(25)
"Manual referendum process" means the process for gathering signatures for a
referendum using paper signature packets that a signer physically signs.
(27)
(26)
(a)
"Measure" means a proposed constitutional amendment, an initiative, or
referendum.
(b)
"Measure" does not include a ballot proposition for the creation of a new school
district under Section
53G-3-301.1
,
53G-3-301.3
, or
53G-3-301.4
.
(28)
(27)
"Presiding officers" means the president of the Senate and the speaker of the
House of Representatives.
(29)
(28)
"Referendum" means a process by which a law passed by the Legislature or by a
local legislative body is submitted or referred to the voters for
their
the voters'
approval
or rejection.
(30)
(29)
"Referendum application" means:
(a)
for a statewide referendum, an application described in Subsection
20A-7-302(2)
that
includes all the information, statements, documents, and notarized signatures
required under Subsection
20A-7-302(2)
; or
(b)
for a local referendum, an application described in Subsection
20A-7-602(2)
that
includes all the information, statements, documents, and notarized signatures
required under Subsection
20A-7-602(2)
.
(31)
(30)
"Referendum packet" means a copy of the referendum petition, a copy of the law
being submitted or referred to the voters for their approval or rejection, and the signature
sheets, all of which have been bound together as a unit.
(32)
(31)
"Referendum petition" means:
(a)
as it relates to
for
a statewide referendum
,
using the manual referendum process,
the form described in Subsection
20A-7-303(2)(a)
, petitioning for submission of a
law passed by the Legislature to legal voters for
their
the voters'
approval or
rejection;
(b)
as it relates to
for
a statewide referendum
,
using the electronic referendum
process, the form described in Subsection
20A-7-313(2)
, petitioning for submission
of a law passed by the Legislature to legal voters for
their
the voters'
approval or
rejection;
(c)
as it relates to
for
a local referendum
,
using the manual referendum process, the
form described in Subsection
20A-7-603(2)(a)
, petitioning for submission of a local
law to legal voters for
their
the voters'
approval or rejection; or
(d)
as it relates to
for
a local referendum
,
using the electronic referendum process, the
form described in Subsection
20A-7-614(2)
, petitioning for submission of a local law
to legal voters for
their
the voters'
approval or rejection.
(33)
(32)
"Signature":
(a)
for a statewide initiative:
(i)
as it relates to
using
the electronic initiative process, means an electronic
signature collected under Section
20A-7-215
and Subsection
20A-21-201(6)(c)
; or
(ii)
as it relates to
using
the manual initiative process:
(A)
means a holographic signature collected physically on a signature sheet
described in Section
20A-7-203
;
(B)
as it relates to an individual who, due to a qualifying disability under the
Americans with Disabilities Act, is unable to fill out the signature sheet or to
sign the voter's name consistently, the initials "AV," indicating that the voter's
identity will be verified by an alternate verification process described in
Section
20A-7-106
; and
(C)
does not include an electronic signature;
(b)
for a statewide referendum:
(i)
as it relates to
using
the electronic referendum process, means an electronic
signature collected under Section
20A-7-313
and Subsection
20A-21-201(6)(c)
; or
(ii)
as it relates to
using
the manual referendum process:
(A)
means a holographic signature collected physically on a signature sheet
described in Section
20A-7-303
;
(B)
as it relates to an individual who, due to a qualifying disability under the
Americans with Disabilities Act, is unable to fill out the signature sheet or to
sign the voter's name consistently, the initials "AV," indicating that the voter's
identity will be verified by an alternate verification process described in
Section
20A-7-106
; and
(C)
does not include an electronic signature;
(c)
for a local initiative:
(i)
as it relates to
using
the electronic initiative process, means an electronic
signature collected under Section
20A-7-514
and Subsection
20A-21-201(6)(c)
; or
(ii)
as it relates to
using
the manual initiative process:
(A)
means a holographic signature collected physically on a signature sheet
described in Section
20A-7-503
;
(B)
as it relates to an individual who, due to a qualifying disability under the
Americans with Disabilities Act, is unable to fill out the signature sheet or to
sign the voter's name consistently, the initials "AV," indicating that the voter's
identity will be verified by an alternate verification process described in
Section
20A-7-106
; and
(C)
does not include an electronic signature; or
(d)
for a local referendum:
(i)
as it relates to
using
the electronic referendum process, means an electronic
signature collected under Section
20A-7-614
and Subsection
20A-21-201(6)(c)
; or
(ii)
as it relates to
using
the manual referendum process:
(A)
means a holographic signature collected physically on a signature sheet
described in Section
20A-7-603
;
(B)
as it relates to an individual who, due to a qualifying disability under the
Americans with Disabilities Act, is unable to fill out the signature sheet or to
sign the voter's name consistently, the initials "AV," indicating that the voter's
identity will be verified by an alternate verification process described in
Section
20A-7-106
; and
(C)
does not include an electronic signature.
(34)
(33)
"Signature sheets" means sheets in the form required by this chapter that are used
under the manual initiative process or the manual referendum process to collect
signatures in support of an initiative or referendum.
(35)
(34)
(a)
"Special local ballot proposition" means a local ballot proposition that is
not a standard local ballot proposition.
(b)
"Special local ballot proposition" does not include a ballot proposition as that term is
defined in Section
20A-7-901
.
(36)
(35)
"Sponsors" means the legal voters who support the initiative or referendum and
who sign the initiative application or referendum application.
(37)
(36)
(a)
"Standard local ballot proposition" means a local ballot proposition for an
initiative or a referendum.
(b)
"Standard local ballot proposition" does not include a
property tax referendum
described in Section
20A-7-613
ballot proposition as that term is defined in Section
20A-7-901
.
(38)
(37)
"Tax percentage difference" means the difference between the tax rate proposed
by an initiative or an initiative petition and the current tax rate.
(39)
(38)
"Tax percentage increase" means a number calculated by dividing the tax
percentage difference by the current tax rate and rounding the result to the nearest
thousandth.
(40)
(39)
"Verified" means acknowledged by the person circulating the petition as required
in Section
20A-7-105
.
Section 39. Section
20A-7-103
is amended to read:
20A-7-103
Effective
01/01/27
Contingently
Superseded
01/01/27
.
Constitutional amendments and other questions submitted by the Legislature --
Publication -- Ballot title -- Procedures for submission to popular vote.
(1)
The procedures contained in this section govern when the Legislature submits a
proposed constitutional amendment or other question to the voters.
(2)
The lieutenant governor shall, not more than 60 calendar days or less than 14 calendar
days before the date of the election, publish the full text of the amendment, question, or
statute for the state, as a class A notice under Section
63G-30-102
, through the date of
the election.
(3)
The presiding officers shall:
(a)
entitle each proposed constitutional amendment "Constitutional Amendment __" and
assign a letter to the constitutional amendment in accordance with the requirements
of Section
20A-6-107
;
(b)
entitle each proposed question "Proposition Number __" with the number assigned to
the proposition under Section
20A-6-107
placed in the blank;
(c)
for each proposed amendment or question submitted by the Legislature, other than
legislation subject to Part 9, Tax Increase Voting Requirements,
draft and designate a
ballot title
for each proposed amendment or question submitted by the Legislature
that:
(i)
summarizes the subject matter of the amendment or question; and
(ii)
for a proposed constitutional amendment, summarizes any legislation that is
enacted and will become effective upon the voters' adoption of the proposed
constitutional amendment; and
(d)
deliver each letter or number and ballot title to the lieutenant governor.
(4)
The lieutenant governor shall certify the letter or number and ballot title of each
amendment or question to the county clerk of each county no later than 65 calendar days
before the date of the election.
(5)
The county clerk of each county shall:
(a)
ensure that the letter or number and the ballot title of each amendment and question
prepared in accordance with this section
or Section
20A-7-903

are included in the
sample ballots and official ballots; and
(b)
publish the sample ballots and official ballots as provided by law.
Section 40. Section
20A-7-103
is amended to read:
20A-7-103
Contingently
Effective
01/01/27
. Constitutional amendments and
other questions submitted by the Legislature -- Publication -- Ballot title -- Procedures
for submission to popular vote.
(1)
The procedures contained in this section govern when the Legislature submits a
proposed constitutional amendment or other question to the voters.
(2)
The lieutenant governor shall:
(a)
for a proposed constitutional amendment, in accordance with Utah Constitution,
Article XXIII, Section 1, publish the entire text of the proposed constitutional
amendment for 60 calendar days immediately preceding the next general election, as
a class A notice under Section
63G-30-102
; or
(b)
for a question other than a proposed constitutional amendment, publish the question
for 60 calendar days immediately preceding the next general election, as a class A
notice under Section
63G-30-102
.
(3)
The presiding officers shall:
(a)
entitle each proposed constitutional amendment "Constitutional Amendment __" and
assign a letter to the constitutional amendment in accordance with the requirements
of Section
20A-6-107
;
(b)
entitle each proposed question "Proposition Number __" with the number assigned to
the proposition under Section
20A-6-107
placed in the blank;
(c)
for each proposed amendment or question submitted by the Legislature, other than
legislation subject to Part 9, Tax Increase Voting Requirements,
draft and designate a
ballot title
for each proposed amendment or question submitted by the Legislature
that:
(i)
summarizes the subject matter of the amendment or question; and
(ii)
for a proposed constitutional amendment, summarizes any legislation that is
enacted and will become effective upon the voters' adoption of the proposed
constitutional amendment; and
(d)
deliver each letter or number and ballot title to the lieutenant governor.
(4)
The lieutenant governor shall certify the letter or number and ballot title of each
amendment or question to the county clerk of each county no later than 65 calendar days
before the date of the election.
(5)
The county clerk of each county shall:
(a)
ensure that the letter or number and the ballot title of each amendment and question
prepared in accordance with this section
or Section
20A-7-903
are included in the
sample ballots and official ballots; and
(b)
publish the sample ballots and official ballots as provided by law.
Section 41. Section
20A-7-601
is amended to read:
20A-7-601
Effective
01/01/27
. Referenda -- General signature requirements --
Signature requirements for land use laws, subjurisdictional laws, and transit area land
use laws -- Time requirements.
(1)
As used in this section:
(a)
"Number of active voters" means the number of active voters in the county, city, or
town on the immediately preceding January 1.
(b)
"Qualifying county" means a county that has created a small public transit district, as
defined in Section
17B-2a-802
, on or before January 1, 2022.
(c)
"Qualifying transit area" means:
(i)
a station area, as defined in Section
10-21-101
, for which the municipality with
jurisdiction over the station area has satisfied the requirements of Subsection
10-21-203(1)(a)(i)
, as demonstrated by the adoption of a station area plan or
resolution under Subsection
10-21-203(1)
; or
(ii)
a housing and transit reinvestment zone, as defined in Section
63N-3-602
, created
within a qualifying county.
(d)
"Subjurisdiction" means an area comprised of all precincts and subprecincts in the
jurisdiction of a county, city, or town that are subject to a subjurisdictional law.
(e)
(i)
"Subjurisdictional law" means a local law or local obligation law passed by a
local legislative body that imposes a
tax or other
payment obligation
, other than
a tax,
on property in an area that does not include all precincts and subprecincts
under the jurisdiction of the county, city, or town.
(ii)
"Subjurisdictional law" does not include a land use law.
(f)
"Transit area land use law" means a land use law that relates to the use of land within
a qualifying transit area.
(g)
"Voter participation area" means an area described in Subsection
20A-7-401.3(1)(a)

or
(2)(b)
.
(2)
Except as provided in Subsections
(3)
through
(5)
, an eligible voter seeking to have a
local law passed by the local legislative body submitted to a vote of the people shall,
after filing a referendum application, obtain legal signatures equal to:
(a)
for a county of the first class:
(i)
7.75% of the number of active voters in the county; and
(ii)
beginning on January 1, 2020, 7.75% of the number of active voters in at least
75% of the county's voter participation areas;
(b)
for a city of the first class:
(i)
7.5% of the number of active voters in the city; and
(ii)
beginning on January 1, 2020, 7.5% of the number of active voters in at least 75%
of the city's voter participation areas;
(c)
for a county of the second class:
(i)
8% of the number of active voters in the county; and
(ii)
beginning on January 1, 2020, 8% of the number of active voters in at least 75%
of the county's voter participation areas;
(d)
for a city of the second class:
(i)
8.25% of the number of active voters in the city; and
(ii)
beginning on January 1, 2020, 8.25% of the number of active voters in at least
75% of the city's voter participation areas;
(e)
for a county of the third class:
(i)
9.5% of the number of active voters in the county; and
(ii)
beginning on January 1, 2020, 9.5% of the number of active voters in at least 75%
of the county's voter participation areas;
(f)
for a city of the third class:
(i)
10% of the number of active voters in the city; and
(ii)
beginning on January 1, 2020, 10% of the number of active voters in at least 75%
of the city's voter participation areas;
(g)
for a county of the fourth class:
(i)
11.5% of the number of active voters in the county; and
(ii)
beginning on January 1, 2020, 11.5% of the number of active voters in at least
75% of the county's voter participation areas;
(h)
for a city of the fourth class:
(i)
11.5% of the number of active voters in the city; and
(ii)
beginning on January 1, 2020, 11.5% of the number of active voters in at least
75% of the city's voter participation areas;
(i)
for a city of the fifth class or a county of the fifth class, 25% of the number of active
voters in the city or county; or
(j)
for a town or a county of the sixth class, 35% of the number of active voters in the
town or county.
(3)
Except as provided in Subsection
(4)
or
(5)
, an eligible voter seeking to have a land use
law or local obligation law passed by the local legislative body submitted to a vote of the
people shall, after filing a referendum application, obtain legal signatures equal to:
(a)
for a county of the first, second, third, or fourth class:
(i)
16% of the number of active voters in the county; and
(ii)
beginning on January 1, 2020, 16% of the number of active voters in at least 75%
of the county's voter participation areas;
(b)
for a county of the fifth or sixth class:
(i)
16% of the number of active voters in the county; and
(ii)
beginning on January 1, 2020, 16% of the number of active voters in at least 75%
of the county's voter participation areas;
(c)
for a city of the first class:
(i)
15% of the number of active voters in the city; and
(ii)
beginning on January 1, 2020, 15% of the number of active voters in at least 75%
of the city's voter participation areas;
(d)
for or a city of the second class:
(i)
16% of the number of active voters in the city; and
(ii)
beginning on January 1, 2020, 16% of the number of active voters in at least 75%
of the city's voter participation areas;
(e)
for a city of the third class:
(i)
27.5% of the number of active voters in the city; and
(ii)
beginning on January 1, 2020, 27.5% of the number of active voters in at least
75% of the city's voter participation areas;
(f)
for a city of the fourth class:
(i)
29% of the number of active voters in the city; and
(ii)
beginning on January 1, 2020, 29% of the number of active voters in at least 75%
of the city's voter participation areas;
(g)
for a city of the fifth class, 35% of the number of active voters in the city; or
(h)
for a town, 40% of the number of active voters in the town.
(4)
A person seeking to have a subjurisdictional law passed by the local legislative body
submitted to a vote of the people shall, after filing a referendum application, obtain legal
signatures of the residents in the subjurisdiction equal to:
(a)
10% of the number of active voters in the subjurisdiction if the number of active
voters exceeds 25,000;
(b)
12.5% of the number of active voters in the subjurisdiction if the number of active
voters does not exceed 25,000 but is more than 10,000;
(c)
15% of the number of active voters in the subjurisdiction if the number of active
voters does not exceed 10,000 but is more than 2,500;
(d)
20% of the number of active voters in the subjurisdiction if the number of active
voters does not exceed 2,500 but is more than 500;
(e)
25% of the number of active voters in the subjurisdiction if the number of active
voters does not exceed 500 but is more than 250; and
(f)
30% of the number of active voters in the subjurisdiction if the number of active
voters does not exceed 250.
(5)
An eligible voter seeking to have a transit area land use law passed by the local
legislative body submitted to a vote of the people shall, after filing a referendum
application, obtain legal signatures equal to:
(a)
for a county:
(i)
20% of the number of active voters in the county; and
(ii)
21% of the number of active voters in at least 75% of the county's voter
participation areas;
(b)
for a city of the first class:
(i)
20% of the number of active voters in the city; and
(ii)
20% of the number of active voters in at least 75% of the city's voter participation
areas;
(c)
for a city of the second class:
(i)
20% of the number of active voters in the city; and
(ii)
21% of the number of active voters in at least 75% of the city's voter participation
areas;
(d)
for a city of the third class:
(i)
34% of the number of active voters in the city; and
(ii)
34% of the number of active voters in at least 75% of the city's voter participation
areas;
(e)
for a city of the fourth class:
(i)
36% of the number of active voters in the city; and
(ii)
36% of the number of active voters in at least 75% of the city's voter participation
areas; or
(f)
for a city of the fifth class or a town, 40% of the number of active voters in the city or
town.
(6)
Sponsors of any referendum petition challenging, under Subsection
(2)
,
(3)
,
(4)
, or
(5)
,
any local law passed by a local legislative body shall file the application no later than the
first business day that is at least five days after the day on which the local law was
passed.
(7)
This section does not authorize a local legislative body to impose a tax or other payment
obligation on a subjurisdiction in order to benefit an area outside of the subjurisdiction.
Section 42. Section
20A-7-607
is amended to read:
20A-7-607
Effective
01/01/27
. Evaluation by the local clerk -- Determination of
election for vote on referendum.
(1)
In relation to the manual referendum process, when the local clerk receives a
referendum packet from a county clerk, the local clerk shall record the number of the
referendum packet received.
(2)
The county clerk shall:
(a)
in relation to the manual referendum process:
(i)
post the names, voter identification numbers, and dates of signatures described in
Subsection
20A-7-105(6)(a)(iii)
on the lieutenant governor's website, in a
conspicuous location designated by the lieutenant governor, for at least 45
calendar days; and
(ii)
update on the local clerk's website the number of signatures certified as of the
date of the update; or
(b)
in relation to the electronic referendum process:
(i)
post the names, voter identification numbers, and dates of signatures described in
Subsection
20A-7-616(3)
20A-7-616(4)
on the lieutenant governor's website, in a
conspicuous location designated by the lieutenant governor, for at least 45
calendar days; and
(ii)
update on the lieutenant governor's website the number of signatures certified as
of the date of the update.
(3)
The local clerk:
(a)
shall, except as provided in Subsection
(3)(b)
, declare the referendum petition to be
sufficient or insufficient:
(i)
in relation to the manual referendum process, no later than 111 calendar days after
the day of the deadline, described in Subsection
20A-7-105(5)(a)(iv)
, to submit a
referendum packet to the county clerk; or
(ii)
in relation to the electronic referendum process, no later than 111 calendar days
after the day of the deadline, described in Subsection
20A-7-616(2)
, to collect a
signature; or
(b)
may declare the referendum petition to be insufficient before the day described in
Subsection
(3)(a)
if:
(i)
in relation to the manual referendum process, the total of all valid signatures on
timely and lawfully submitted referendum packets that have been certified by the
county clerk, plus the number of signatures on timely and lawfully submitted
referendum packets that have not yet been evaluated for certification, is less than
the number of names required under Section
20A-7-601
;
(ii)
in relation to the electronic referendum process, the total of all timely and
lawfully submitted valid signatures that have been certified by the county clerks,
plus the number of timely and lawfully submitted valid signatures received under
Subsection
20A-21-201(6)(b)
that have not yet been evaluated for certification, is
less than the number of names required under Section
20A-7-601
; or
(iii)
a requirement of this part has not been met.
(4)
(a)
If the total number of names certified under Subsection
(3)
equals or exceeds the
number of names required under Section
20A-7-601
, and the requirements of this
part are met, the local clerk shall mark upon the front of the referendum petition the
word "sufficient."
(b)
If the total number of names certified under Subsection
(3)
does not equal or exceed
the number of names required under Section
20A-7-601
or a requirement of this part
is not met, the local clerk shall mark upon the front of the referendum petition the
word "insufficient."
(c)
The local clerk shall immediately notify any one of the sponsors of the local clerk's
finding.
(d)
After a referendum petition is declared insufficient, a person may not submit
additional signatures to qualify the referendum for the ballot.
(5)
(a)
If the local clerk refuses to declare a referendum petition sufficient, any voter
may, no later than 10 days after the day on which the local clerk declares the
referendum petition insufficient, apply to the appropriate court for an order finding
the referendum petition legally sufficient.
(b)
If the court determines that the referendum petition is legally sufficient, the local
clerk shall mark the referendum petition "sufficient" and consider the declaration of
sufficiency effective as of the date on which the referendum petition should have
been declared sufficient by the local clerk's office.
(c)
If the court determines that a referendum petition filed is not legally sufficient, the
court may enjoin the local clerk and all other officers from
:

(i)
certifying or printing the ballot title and numbers of that referendum on the
official ballot for the next election
; or
.
(ii)
as it relates to a local tax law that is conducted entirely by mail, certifying,
printing, or mailing the ballot title and numbers of that referendum under Section
20A-7-609.5
.
(6)
A referendum petition determined to be sufficient in accordance with this section is
qualified for the ballot.
(7)
(a)
Except as provided in Subsection
(7)(b)
or
(c)
, if a referendum relates to
legislative action taken after April 15, the election officer may not place the
referendum on an election ballot until a primary election, a general election, or a
special election the following year.
(b)
The election officer may place a referendum described in Subsection
(7)(a)
on the
ballot for a special, primary, or general election held during the year that the
legislative action was taken if the following agree, in writing, on a timeline to place
the referendum on that ballot:
(i)
the local clerk;
(ii)
the county clerk; and
(iii)
the attorney for the county or municipality that took the legislative action.
(c)
For a referendum on a land use law, if, before August 30, the local clerk or a court
determines that the total number of certified names equals or exceeds the number of
signatures required in Section
20A-7-601
, the election officer shall place the
referendum on the election ballot for:
(i)
the next general election; or
(ii)
another election, if the following agree, in writing, on a timeline to place the
referendum on that ballot:
(A)
the affected owners, as defined in Section
10-20-102
or
17-79-102
, as
applicable;
(B)
the local clerk;
(C)
the county clerk; and
(D)
the attorney for the county or municipality that took the legislative action.
Section 43. Section
20A-7-702
is amended to read:
20A-7-702
Effective
01/01/27
. Voter information pamphlet -- Form -- Contents.
The voter information pamphlet shall contain the following items in this order:
(1)
a cover title page;
(2)
an introduction to the pamphlet by the lieutenant governor;
(3)
a table of contents;
(4)
a list of all candidates for constitutional offices;
(5)
a list of candidates for each legislative district;
(6)
a 100-word statement of qualifications for each candidate for the office of governor,
lieutenant governor, attorney general, state auditor, or state treasurer, if submitted by the
candidate to the lieutenant governor's office before 5 p.m. on the first business day in
August before the date of the election;
(7)
information pertaining to all measures to be submitted to the voters, beginning a new
page for each measure and containing, in the following order for each measure:
(a)
a copy of the number and ballot title of the measure;
(b)
the final vote cast by the Legislature on the measure if it is a measure submitted by
the Legislature or by referendum;
(c)
(i)
for a measure other than a measure described in Section
20A-7-103
, the
impartial analysis of the measure prepared by the Office of Legislative Research
and General Counsel; or
(ii)
for a measure described in Section
20A-7-103
, the analysis of the measure
prepared by the presiding officers
in accordance with Section
20A-7-703.1
or, for
legislation subject to Part 9, Tax Increase Voting Requirements, in accordance
with Section
20A-7-904
;
(d)
the arguments in favor of the measure, the rebuttal to the arguments in favor of the
measure, the arguments against the measure, and the rebuttal to the arguments against
the measure, with the name and title of the authors at the end of each argument or
rebuttal;
(e)
for each constitutional amendment, a complete copy of the text of the constitutional
amendment, with all new language underlined, and all deleted language placed within
brackets;
(f)
for each initiative qualified for the ballot:
(i)
a copy of the initiative as certified by the lieutenant governor and a copy of the
initial fiscal impact statement prepared according to Section
20A-7-202.5
; and
(ii)
if the initiative proposes a tax increase, the following statement in bold type:
"This initiative seeks to increase the current (insert name of tax) rate by (insert the tax
percentage difference) percent, resulting in a(n) (insert the tax percentage increase) percent
increase in the current tax rate."; and
(g)
for each referendum qualified for the ballot, a complete copy of the text of the law
being submitted to the voters for their approval or rejection, with all new language
underlined and all deleted language placed within brackets, as applicable;
(8)
a description provided by the Judicial Performance Evaluation Commission of the
selection and retention process for judges, including, in the following order:
(a)
a description of the judicial selection process;
(b)
a description of the judicial performance evaluation process;
(c)
a description of the judicial retention election process;
(d)
a list of the criteria of the judicial performance evaluation and the certification
standards;
(e)
the names of the judges standing for retention election; and
(f)
for each judge:
(i)
a list of the counties in which the judge is subject to retention election;
(ii)
a short biography of professional qualifications and a recent photograph;
(iii)
a narrative concerning the judge's performance;
(iv)
for each certification standard under Section
78A-12-205
, a statement identifying
whether, under Section
78A-12-205
, the judge met the standard and, if not, the
manner in which the judge failed to meet the standard;
(v)
a statement that the Judicial Performance Evaluation Commission:
(A)
has determined that the judge meets or exceeds minimum performance
standards;
(B)
has determined that the judge does not meet or exceed minimum performance
standards; or
(C)
has not made a determination regarding whether the judge meets or exceeds
minimum performance standards;
(vi)
any statement, described in Subsection
78A-12-206(3)(b)
, provided by a judge
whom the Judicial Performance Evaluation Commission determines does not meet
or exceed minimum performance standards;
(vii)
in a bar graph, the average of responses to each survey category, displayed with
an identification of the minimum acceptable score as set by Section
78A-12-205

and the average score of all judges of the same court level; and
(viii)
a website address that contains the Judicial Performance Evaluation
Commission's report on the judge's performance evaluation;
(9)
for each judge, a statement provided by the Utah Supreme Court identifying the
cumulative number of informal reprimands, when consented to by the judge in
accordance with Title 78A, Chapter 11, Judicial Conduct Commission, formal
reprimands, and all orders of censure and suspension issued by the Utah Supreme Court
under Utah Constitution, Article VIII, Section 13, during the judge's current term and the
immediately preceding term, and a detailed summary of the supporting reasons for each
violation of the Code of Judicial Conduct that the judge has received;
(10)
an explanation of ballot marking procedures prepared by the lieutenant governor,
indicating the ballot marking procedure used by each county and explaining how to
mark the ballot for each procedure;
(11)
voter registration information, including information on how to obtain a ballot;
(12)
a list of all county clerks' offices and phone numbers;
(13)
the address of the Statewide Electronic Voter Information Website, with a statement
indicating that the election officer will post on the website any changes to the location of
a polling place and the location of any additional polling place;
(14)
a phone number that a voter may call to obtain information regarding the location of a
polling place; and
(15)
on the back cover page, a printed copy of the following statement signed by the lieutenant
governor:
"I, _______________ (print name), Lieutenant Governor of Utah, certify that the
measures contained in this pamphlet will be submitted to the voters of Utah at the election to
be held throughout the state on ____ (date of election), and that this pamphlet is complete and
correct according to law.
SEAL
Witness my hand and the Great Seal of the State, at Salt Lake City, Utah this ____ day
of ____ (month), ____ (year)
(signed) ____________________________________
Lieutenant Governor".
Section 44. Section
20A-7-703.1
is amended to read:
20A-7-703.1
Effective
01/01/27
. Analysis of measure submitted to voters by
Legislature -- Determination of fiscal effects.
(1)
The presiding officers shall:
(a)
prepare an analysis of each measure, described in Section
20A-7-103
, that is
submitted to the voters by the Legislature
, except legislation subject to Part 9, Tax
Increase Voting Requirements
; and
(b)
submit the analysis to the lieutenant governor no later than 90 calendar days before
the date of the election in which the measure will appear on the ballot.
(2)
The presiding officers shall ensure that the analysis:
(a)
is not more than 1,000 words long;
(b)
is prepared in clear and concise language that will easily be understood by the
average voter;
(c)
to the extent possible, avoids the use of technical terms;
(d)
shows the effect of the measure on existing law;
(e)
describes the measure;
(f)
identifies the measure's fiscal effects over the time period or time periods determined
by the presiding officers to be most useful in understanding the estimated fiscal
impact of the measure; and
(g)
identifies the amount of any increase or decrease in revenue or cost to state or local
government.
(3)
The presiding officers shall analyze the measure as the measure is proposed to be
adopted, without considering any implementing legislation, unless the implementing
legislation has been enacted and will become effective upon the adoption of the measure
by the voters.
(4)
(a)
In determining the fiscal effects of a measure, the presiding officers shall confer
with the legislative fiscal analyst.
(b)
The presiding officers shall consider any measure that requires implementing
legislation in order to take effect to have no financial effect, unless implementing
legislation has been enacted that will become effective upon adoption of the measure
by the voters.
(5)
If the presiding officers request the assistance of any state department, agency, or
official in preparing the analysis described in this section, that department, agency, or
official shall assist the presiding officers.
Section 45. Section
20A-7-901
is enacted to read:
9. Tax Increase Voting Requirements
20A-7-901
Effective
01/01/27
. Definitions.
As used in this part:
(1)
"Ballot proposition" means legislation or a question a government entity submits to
voters in accordance with Section
59-1-1903
.
(2)
"Election date" means the date of the election at which voters will consider the ballot
proposition.
(3)
"Eligible voter" means a person who:
(a)
has registered to vote in accordance with Title 20A, Chapter 2, Voter Registration;
and
(b)
is a resident of a voting district or precinct within the taxing entity that is holding an
election to consider a ballot proposition.
(4)
"Fiscal year spending" means the same as that term is defined in Section
59-1-1902
.
(5)
"Fiscal year spending limit" means a government entity's maximum amount of fiscal
year spending calculated in accordance with Section
59-1-1904
.
(6)
"Government entity" means the same as that term is defined in Section
59-1-1902
.
Section 46. Section
20A-7-902
is enacted to read:
20A-7-902
Contingently
Effective
01/01/27
. Tax increase voter submission
requirements.
(1)
(a)
Except as provided in Subsection
(1)(b)
, a government entity shall submit a ballot
proposition to voters at the next general election.
(b)
A public infrastructure district that seeks to levy a property tax for payment of debt
service on a limited tax bond issued in accordance with Section
17D-4-301
on or
after January 1, 2027, may submit a ballot proposition to voters in 2027 at the same
time as the municipal election.
(2)
A government entity shall provide notice of a ballot proposition to voters:
(a)
(i)
for the state, in accordance with Sections
20A-7-103
and
20A-7-702
; or
(ii)
for a government entity other than the state, at least 30 days before the election in
the locations described in Subsection
20A-7-905(6)
;
(b)
at the lowest cost; and
(c)
with a title that meets the requirements of Section
20A-7-903
.
(3)
The state or a political subdivision may consolidate the notices for a ballot proposition
that is passed by a legislative body, other than a constitutional amendment.
(4)
Even with voter approval, a government entity may not incur debt if the debt exceeds
the government entity's share of maximum repayment costs disclosed in accordance with
Subsection
20A-7-904(4)
.
Section 47. Section
20A-7-903
is enacted to read:
20A-7-903
Contingently
Effective
01/01/27
. Ballot title.
(1)
A ballot title for a tax increase shall read:
"Shall (name of government entity) take the following action (type of action such
as impose/increase/modify the base for/extend an expiring) (type of tax) to collect an
estimated (first, or if phased in, final, fiscal year dollar increase) annually?"
(2)
A ballot title for a debt increase shall read:
"Shall (name of government entity) increase the debt (for purpose) to (principal
amount) with a repayment cost of (maximum total cost)?"
(3)
A ballot title for a question about retaining revenue that exceeds the government entity's
fiscal year spending limit shall read:
"Shall (name of government entity) retain the amount of revenue that exceeds the
government entity's fiscal year spending limit, instead of refunding the excess, for the
following fiscal years: (list the fiscal years, up to five)?"
Section 48. Section
20A-7-904
is enacted to read:
20A-7-904
Effective
01/01/27
. Analysis of a ballot proposition.
The presiding officers of the Legislature or the governing body of a political subdivision
shall prepare an analysis of each ballot proposition that includes:
(1)
an impartial summary of the ballot proposition that:
(a)
is prepared in clear and concise language that will easily be understood by the
average voter; and
(b)
avoids the use of technical terms as much as possible;
(2)
the estimated or actual total fiscal year funding for the current fiscal year and each of
the past four fiscal years and the overall dollar and percentage change between the fiscal
year spending in the previous fiscal year and the total estimated to be generated by the
tax increase or bond debt increase;
(3)
an estimate of the maximum dollar amount of each tax increase during the first full
fiscal year and of the government entity's spending during that fiscal year without the
increase;
(4)
an estimate of the maximum principal amount and maximum annual and total
repayment cost of each debt increase and the actual amount of current bonded debt and
the maximum annual and total repayment cost of each bonded debt; and
(5)
an estimate of the amount the ballot proposition will cost to an average household.
Section 49. Section
20A-7-905
, which is renumbered from Section 59-1-1604 is renumbered
and amended to read:
59-1-1604
20A-7-905
Effective
01/01/27
. Arguments for and against a ballot
proposition -- Rebuttal arguments -- Posting arguments.
(1)
(a)
Whenever the state submits a ballot proposition to the voters, the arguments for or
against the ballot proposition shall conform with Section
20A-7-705
.
(b)
The
Whenever a government entity other than the state submits a ballot proposition
to the voters, the
arguments for or against
a
the
ballot proposition shall conform to
the requirements of this section.
(2)
(a)
(i)
The governing body of a
taxing
government
entity shall submit to the
election officer an argument in favor of a ballot proposition.
(ii)
To prepare an argument for or against a ballot proposition, an eligible voter shall
file a request with the election officer at least 65 days before the election at which
the ballot proposition is to be voted on.
(b)
If two or more eligible voters wish to submit an argument for, or an argument
against, a ballot proposition, the election officer shall designate one of the eligible
voters to submit the argument.
(c)
(i)
An eligible voter who submits an argument under this section shall:
(A)
ensure that the argument does not exceed 500 words in length;
(B)
submit the argument to the election officer no less than 60 days before the
determination date
election day
; and
(C)
include with the argument the eligible voter's name, residential address, postal
address, email address if available, and phone number.
(ii)
An election officer shall refuse to accept and publish an argument that
is
submitted
an eligible voter submits
after the deadline described in Subsection
(2)(c)(i)(B)
.
(3)
(a)
An election officer who timely receives the arguments in favor of and against a
ballot proposition shall, within one business day after the day on which the election
officer receives both arguments, send, via email or mail:
(i)
a copy of the argument in favor of the ballot proposition to the eligible voter who
submitted the argument against the ballot proposition; and
(ii)
a copy of the argument against the ballot proposition to the eligible voter who
submitted the argument in favor of the ballot proposition.
(b)
The eligible voter who submitted a timely argument in favor of the ballot proposition:
(i)
may submit to the election officer a rebuttal argument of the argument against the
ballot proposition;
(ii)
shall ensure that the rebuttal argument does not exceed 250 words in length; and
(iii)
shall submit the rebuttal argument no later than 45 days before the election
day
on which the ballot proposition will be submitted to the voters
date
.
(c)
The eligible voter who submitted a timely argument against the ballot proposition:
(i)
may submit to the election officer a rebuttal argument of the argument in favor of
the ballot proposition;
(ii)
shall ensure that the rebuttal argument does not exceed 250 words in length; and
(iii)
shall submit the rebuttal argument no later than 45 days before the election
day
on which the ballot proposition will be submitted to the voters
date
.
(d)
An election officer shall refuse to accept and publish a rebuttal argument that is
submitted after the deadline described in Subsection
(3)(b)(iii)
or
(3)(c)(iii)
.
(4)
(a)
Except as provided in Subsection
(4)(b)
:
(i)
an eligible voter may not modify an argument or rebuttal argument after the
eligible voter submits the argument or rebuttal argument to the election officer;
and
(ii)
a person other than the eligible voter described in Subsection
(4)(a)(i)
may not
modify an argument or rebuttal argument.
(b)
The election officer, and the eligible voter who submits an argument or rebuttal
argument, may jointly agree to modify an argument or a rebuttal argument
in order
to:
(i)
correct factual, grammatical, and spelling errors; and
(ii)
reduce the number of words to come into compliance with the requirements of
this section.
(c)
An election officer shall refuse to accept and publish an argument or rebuttal
argument if the eligible voter who submits the argument or rebuttal argument fails to
negotiate, in good faith, to modify the argument or rebuttal argument in accordance
with Subsection
(4)(b)
.
(5)
An election officer may designate another eligible voter to take the place of an eligible
voter described in this section if the original eligible voter is, due to injury, illness,
death, or another circumstance, unable to continue to fulfill the duties of an eligible
voter described in this section.
(6)
The election officer of a
taxing
government
entity shall:
(a)
post the arguments and rebuttal arguments on the Statewide Electronic Voter
Information Website as described in Section
20A-7-801
for 30 consecutive days
before the
determination
election
date;
(b)
if a
taxing
government
entity has a public website, post all arguments and rebuttal
arguments in a prominent place on the
taxing
government
entity's public website for
30 consecutive days before the
determination
election
date; and
(c)
if the
taxing
government
entity publishes a newsletter or other periodical, post all
arguments and rebuttal arguments in the next scheduled newsletter or other periodical
published before the
determination
election
date.
(7)
When posting an argument and rebuttal argument under Subsection
(6)
, the election
officer of a
taxing
government
entity shall ensure that:
(a)
a rebuttal argument is posted in the same manner as a direct argument;
(b)
each rebuttal argument follows immediately after the direct argument that
it
the
rebuttal argument
seeks to rebut; and
(c)
information regarding the public meeting required by Section
59-1-1605
20A-7-906

follows immediately after the posted arguments, including the date, time, and place
of the public meeting.
Section 50. Section
20A-7-906
, which is renumbered from Section 59-1-1605 is renumbered
and amended to read:
59-1-1605
20A-7-906
Effective
01/01/27
. Public meeting requirements.
(1)
The governing body of a taxing
A government
entity shall conduct a public meeting in
accordance with this section no more than 45, but at least four, days before the
determination date
election date
.
(2)
The governing body of the taxing
A government
entity shall allow equal time, within a
reasonable limit, for a presentation of the arguments:
(a)
in favor of the ballot proposition; and
(b)
against the ballot proposition.
(3)
(a)
A
governing body of a taxing
government
entity conducting a public meeting
described in Subsection
(1)
shall provide an interested party desiring to be heard an
opportunity to present oral testimony within reasonable time limits.
(b)
A
taxing
government
entity shall hold a public meeting described in this section
beginning at or after 6 p.m.
(4)
(a)
A
taxing
government
entity shall provide a digital audio recording of a public
meeting described in Subsection
(1)
no later than three days after the date of the
public meeting.
(b)
For purposes of providing the digital audio recording described in Subsection
(4)(a)
,
a
governing body of a taxing
government
entity shall:
(i)
if a
taxing
government
entity has a public website, provide access to the digital
audio recording described in Subsection
(4)(a)
on the
taxing
government
entity's
public website; or
(ii)
provide a digital copy of the recording described in Subsection
(4)(a)
to members
of the public at the
taxing
government
entity's primary government office
building.
Section 51. Section
53F-8-201
is amended to read:
53F-8-201
Effective
01/01/27
. Annual certification of tax rate proposed by local
school board -- Inclusion of school district budget -- Modified filing date.
(1)
Prior to
Before
June 22 of each year, each local school board shall certify to the county
legislative body in which the district is located, on forms
prescribed by
the State Tax
Commission
approves
, the proposed tax rate
approved by
the local school board

approves
.
(2)
A copy of the district's budget, including items under Section
53G-7-302
, and a certified
copy of the local school board's resolution which approved the budget and set the tax
rate for the subsequent school year beginning July 1 shall accompany the tax rate.
(3)
If the tax rate approved by the local school board is in excess of the certified tax rate, as
defined in Section
59-2-924
, the date for filing the tax rate and budget adopted by the
local school board shall be that established under Section
59-2-919
.
(3)
A local school board shall comply with Title 20A, Chapter 7, Part 9, Tax Increase
Voting Requirements, if the local school board seeks to approve a tax rate that exceeds
the certified tax rate, as defined in Section
59-2-924
.
Section 52. Section
53F-8-301
is amended to read:
53F-8-301
Effective
01/01/27
. State-supported voted local levy authorized --
Election requirements -- Reconsideration of the program.
(1)
The terms defined in Section
53F-2-102
apply to this section.
(2)
An election to consider adoption or modification of a voted local levy is required if
initiative petitions signed by 10% of the number of electors who voted at the last
preceding general election are presented to the local school board or by action of the
local school board.
(3)
(a)
(i)
To impose a voted local levy, a majority of the electors of a school district
voting at an election in the manner set forth in Subsections
(8)
and
(9)
must vote
in favor of a special tax.
(i)
A local school board may impose a voted local levy if a local school board
determines that a majority of the school district's registered voters voting, in
accordance with Subsection
(5)
, on the imposition of the tax rate have voted in
favor of the imposition of the tax rate.
(ii)
The tax rate may not exceed .002 per dollar of taxable value.
(b)
Except as provided in Subsection
(3)(c)
, in order to
To
receive state support in
accordance with Section
53F-2-601
the first year, a school district shall receive voter
approval no later than December 1 of the year
prior to
before
implementation.
(c)
Beginning on or after January 1, 2012, a school district may receive state support in
accordance with Section
53F-2-601
without complying with the requirements of
Subsection
(3)(b)
if the local school board imposed a tax in accordance with this
section during the taxable year beginning on January 1, 2011 and ending on
December 31, 2011.
(4)
(a)
An election to modify an existing voted local levy is not a reconsideration of the
existing authority unless the
proposition
legislation
submitted to the electors
expressly so states.
(b)
A majority vote opposing a modification does not deprive the local school board of
authority to continue the levy.
(c)
If adoption of a voted local levy is contingent upon an offset reducing other local
school board levies, the local school board shall allow the electors, in an election, to
consider modifying or discontinuing the imposition of the levy
prior to
before
a
subsequent increase in other levies that would increase the total local school board
levy.
(d)
Nothing contained in this section terminates, without an election, the authority of a
local school board to continue imposing an existing voted local levy previously
authorized by the voters as a voted leeway program.
(5)
Notwithstanding Section
59-2-919
, a local school board may budget an increased
amount of ad valorem property tax revenue derived from a voted local levy imposed
under this section in addition to revenue from eligible new growth as defined in Section
59-2-924
, without having to comply with the notice requirements of Section
59-2-919
, if:
(a)
the voted local levy is approved:
(i)
in accordance with Subsections
(8)
and
(9)
on or after January 1, 2003; and
(ii)
within the four-year period immediately preceding the year in which the local
school board seeks to budget an increased amount of ad valorem property tax
revenue derived from the voted local levy; and
(b)
for a voted local levy approved or modified in accordance with this section on or
after January 1, 2009, the local school board complies with the requirements of
Subsection
(7)
.
(6)
Notwithstanding Section
59-2-919
, a local school board may levy a tax rate under this
section that exceeds the certified tax rate without having to comply with the notice
requirements of Section
59-2-919
if:
(a)
the levy exceeds the certified tax rate as the result of a local school board budgeting
an increased amount of ad valorem property tax revenue derived from a voted local
levy imposed under this section;
(b)
the voted local levy was approved:
(i)
in accordance with Subsections
(8)
and
(9)
on or after January 1, 2003; and
(ii)
within the four-year period immediately preceding the year in which the local
school board seeks to budget an increased amount of ad valorem property tax
revenue derived from the voted local levy; and
(c)
for a voted local levy approved or modified in accordance with this section on or
after January 1, 2009, the local school board complies with requirements of
Subsection
(7)
.
(7)
For purposes of Subsection
(5)(b)
or
(6)(c)
, the proposition submitted to the electors
regarding the adoption or modification of a voted local levy shall contain the following
statement:
"A vote in favor of this tax means that the local school board of [name of the school
district] may increase revenue from this property tax without advertising the increase for the
next five years."
(8)
(5)
(a)
Before a local school board may impose a property tax levy
pursuant to
authorized by
this section, a local school board shall submit
an opinion question
the
legislation
to the school district's registered voters voting
on the imposition of the
tax rate so that each registered voter has the opportunity to express the registered
voter's opinion on whether the tax rate should be imposed
in accordance with Title
20A, Chapter 7, Part 9, Tax Increase Voting Requirements
.
(b)
The election required by this Subsection
(8)
shall be held:
(i)
at a regular general election conducted in accordance with the procedures and
requirements of
Title 20A, Election Code
, governing regular elections;
(ii)
at a municipal general election conducted in accordance with the procedures and
requirements of Section
20A-1-202
; or
(iii)
at a local special election conducted in accordance with the procedures and
requirements of Section
20A-1-203
.
(c)
Notwithstanding the requirements of Subsections
(8)(a)
and
(b)
, beginning on or
after January 1, 2012, a local school board may levy a tax rate in accordance with this
section without complying with the requirements of Subsections
(8)(a)
and
(b)
if the
local school board imposed a tax in accordance with this section at any time during
the taxable year beginning on January 1, 2011, and ending on December 31, 2011.
(9)
If a local school board determines that a majority of the school district's registered
voters voting on the imposition of the tax rate have voted in favor of the imposition of
the tax rate in accordance with Subsection
(8)
, the local school board may impose the
tax rate.
Section 53. Section
53F-8-302
is amended to read:
53F-8-302
Effective
01/01/27
. Board local levy.
(1)
The terms defined in Section
53F-2-102
apply to this section.
(2)
Subject to the other requirements of this section, a local school board may levy a tax to
fund the school district's general fund.
(3)
(a)
For purposes of this Subsection
(3)
, "combined rate" means the sum of:
(i)
the rate imposed by a local school board under Subsection
(2)
; and
(ii)
the charter school levy rate, described in Section
53F-2-703
, for the local school
board's school district.
(b)
Beginning on January 1, 2018, a
A
school district's combined rate

may not exceed
.0025 per dollar of taxable value in any calendar year.
(4)
In addition to the revenue a school district collects from the imposition of a levy
pursuant to
in accordance with
this section, the state shall contribute an amount as
described in Section
53F-2-601
.
(5)
(a)
For a calendar year beginning on or after January 1, 2017, the
The
State Tax
Commission shall adjust a board local levy rate imposed by a local school board
under this section by the amount necessary to offset the change in revenues from the
charter school levy imposed under Section
53F-2-703
.
(b)
A local school board is not required to comply with the
notice and public hearing
requirements of Section
59-2-919
requirements of Title 20A, Chapter 7, Part 9, Tax
Increase Voting Requirements,
for an offset described in Subsection
(5)(a)
to the
change in revenues from the charter school levy imposed under Section
53F-2-703
.
(c)
So long as
If
the charter school levy rate does not exceed 25% of the charter school
levy per district revenues, a

local school board may not increase a board local levy
rate under this section
if
for
the purpose of increasing the board local levy rate
is
to
capture the

revenues assigned to the charter school levy through the adjustment

in a board local levy rate under Subsection
(5)(a)
.
(d)
Before a local school board takes action to increase a board local levy rate under this
section, the local school board shall:
(i)
prepare a written statement that attests that the local school board is in compliance
with Subsection
(5)(c)
;
(ii)
read the statement described in Subsection
(5)(d)(i)
during a local school board
public meeting where the local school board discusses increasing the board local
levy rate; and
(iii)
send a copy of the statement described in Subsection
(5)(d)(i)
to the State Tax
Commission.
Section 54. Section
53G-3-304
is amended to read:
53G-3-304
Effective
01/01/27
. Property tax levies in new district and
reorganized new district -- Distribution of property tax revenue.
(1)
As used in this section:
(a)
"Property tax levy" means a property tax levy that a school district is authorized to
impose, except:
(i)
the minimum basic tax rate imposed under Section
53F-2-301
;
(ii)
a debt service levy imposed under Section
11-14-310
;
(iii)
a judgment levy imposed under Section
59-2-1330
; or
(iv)
charter school tax rate.
(b)
"Qualifying taxable year" means the calendar year in which a new district begins to
provide educational services.
(2)
A new school district and reorganized new school district shall continue to impose
property tax levies that were imposed by the divided school district in the taxable year
before the qualifying taxable year.
(3)
Except as provided in Subsection
(6)
, a property tax levy that a new school district and
reorganized new school district are required to impose under Subsection
(2)
shall be set
at a rate that:
(a)
is uniform in the new school district and reorganized new school district; and
(b)
generates the same amount of revenue that was generated by the property tax levy
within the divided school district in the taxable year before the qualifying taxable
year.
(4)
The county treasurer of the county in which a property tax levy is imposed under
Subsection
(2)
shall distribute revenues generated by the property tax levy to the new
school district and reorganized new school district in proportion to the percentage of the
divided school district's enrollment on the October 1 before the new school district or
reorganized new school district commences educational services that were enrolled in
schools currently located in the new school district or reorganized new school district.
(5)
On or before March 31, a county treasurer shall distribute revenues generated by a
property tax levy imposed under Subsection
(2)
in the previous calendar year to a new
school district and reorganized new school district as provided in Subsection
(4)
.
(6)
(a)
Subject to the
notice and public hearing requirements of Section
59-2-919
requirements of Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements
, a
new school district or reorganized new school district may set a property tax rate
higher than the rate required by Subsection
(3)
, up to:
(i)
the maximum rate, if any, allowed by law; or
(ii)
the maximum rate authorized by voters for a voted local levy under Section
53F-8-301
.
(b)
The
district that imposes the higher rate shall retain the
revenues generated by the
portion of a property tax rate in excess of the rate
required by
Subsection
(3)

shall
be retained by the district that imposes the higher rate
requires
.
Section 55. Section
53G-7-303
is amended to read:
53G-7-303
Effective
01/01/27
. LEA governing board budget procedures.
(1)
As used in this section:
(a)
"Budget officer" means:
(i)
for a school district, the school district's superintendent; or
(ii)
for a charter school, an individual selected by the charter school governing board.
(b)
"LEA governing board" means:
(i)
for a school district, the local school board; or
(ii)
for a charter school, the charter school governing board.
(2)
(a)
For a school district, before June 30 of each year, a local school board shall adopt
a budget and make appropriations for the next fiscal year.
(b)
For a school district,
A local school board shall comply with Title 20A, Chapter 7,
Part 9, Tax Increase Voting Requirements,
if the tax rate in the school district's
proposed budget exceeds the certified tax rate defined in Section
59-2-924
, the local
school board shall comply with Section
59-2-919
in adopting the budget, except as
provided by Section
53F-8-301
.
(c)
A school district's final budget may not exceed the school district's fiscal year
spending limit described in Section
59-1-1904
.
(3)
(a)
For a school district, before the adoption or amendment of a budget, a local school
board shall hold a public hearing, as defined in Section
10-20-102
, on the proposed
budget or budget amendment.
(b)
In addition to complying with
Title 52, Chapter 4, Open and Public Meetings Act
, in
regards to the public hearing described in Subsection
(3)(a)
, at least 10 days
prior to
before
the public hearing, a local school board shall:
(i)
publish a notice of the public hearing in a newspaper or combination of
newspapers of general circulation in the school district, except as provided in
Section
45-1-101
;
(ii)
publish a notice of the public hearing electronically in accordance with Section
45-1-101
;
(iii)
file a copy of the proposed budget with the local school board's business
administrator for public inspection; and
(iv)
post the proposed budget on the school district's
Internet
internet
website.
(c)
A notice of a public hearing on a school district's proposed budget shall include
information on how the public may access the proposed budget as provided in
Subsections
(3)(b)(iii)
and
(iv)
.
(4)
(a)
For a charter school, before June 30 of each year, a charter school governing
board shall adopt a budget for the next fiscal year.
(b)
A charter school's final budget may not exceed the charter school's fiscal year
spending limit described in Section
59-1-1904
.
(5)
Within 30 days of adopting a budget, an LEA governing board shall file a copy of the
adopted budget with the state auditor and the state board.
Section 56. Section
53G-7-306
is amended to read:
53G-7-306
Effective
01/01/27
. School district interfund transfers.
(1)
A school district shall spend revenues only within the fund for which
they
the revenues

were originally authorized, levied, collected, or appropriated.
(2)
Except as otherwise provided in this section, school district interfund transfers of
residual equity are prohibited.
(3)
The state board may authorize school district interfund transfers of residual equity when
a
school
district states
its
the school district's
intent to create a new fund or expand,
contract, or liquidate an existing fund.
(4)
The state board may also authorize school district interfund transfers of residual equity
for a financially distressed
school
district if the state board determines the following:
(a)
the
school
district has a significant deficit in
its
the school district's
maintenance and
operations fund caused by circumstances not subject to the administrative decisions
of the
school
district;
(b)
the deficit cannot be reasonably reduced under Section
53G-7-305
; and
(c)
without the transfer, the school district will not be capable of meeting statewide
educational standards adopted by the state board.
(5)
The state board shall develop by rule made in accordance with
Title 63G, Chapter 3,
Utah Administrative Rulemaking Act
, standards for defining and aiding financially
distressed school districts under this section.
(6)
(a)
All debt service levies
not subject to certified tax rate hearings
shall be recorded
and reported in the debt service fund.
(b)
Debt service levies under Subsection 59-2-924(5)(d) that are not subject to the
public hearing provisions of Section
59-2-919
may not be used for any purpose other
than retiring general obligation debt.
(c)
(b)
Amounts
A school district shall use amounts
from
these
debt service
levies
remaining in the debt service fund at the end of a fiscal year
shall be used
in
subsequent years for general obligation debt retirement.
(d)
(c)
Any
A school district may transfer any
amounts left in the debt service fund
after all general obligation debt has been retired
may be transferred
to the capital
projects fund upon completion of the budgetary hearing process required under
Section
53G-7-303
.
Section 57. Section
53G-7-310
is enacted to read:
53G-7-310
Effective
01/01/27
. Tax refunds.
(1)
As used in this section:
(a)
"LEA" means:
(i)
a school district; or
(ii)
a charter school.
(b)
"LEA governing board" means:
(i)
for a school district, the local school board; or
(ii)
for a charter school, the charter school governing board.
(2)
In accordance with Utah Constitution, Article XIII, Section 9, and except as provided in
Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements, the LEA governing
board shall refund revenue that exceeds the LEA's fiscal year spending limit to taxpayers.
(3)
The preferred form of refund is a property tax rate reduction, but the governing body
shall determine the form of refund, at the lowest cost and by any reasonable method.
(4)
A refund of property tax revenue shall be proportional.
(5)
(a)
Except as provided in Subsection
(5)(b)
, the LEA governing board shall make a
refund of a deposit during the next fiscal year.
(b)
The LEA governing board may reserve the revenue that exceeds the LEA's fiscal
year spending limit for one additional fiscal year if the cost of administration, as
determined by the LEA governing board, exceeds the amount of refunds.
Section 58. Section
59-1-1901
is enacted to read:
19. Utah Taxpayer Oversight of Government Spending
59-1-1901
Contingently
Effective
01/01/27
. General provisions.
(1)
In accordance with Article XIII, Section 9, this part establishes taxpayer oversight of
government spending.
(2)
(a)
Subject to Subsection
(2)(b)
, the provisions of this part apply to a government
entity.
(b)
Subsection
59-1-1903(1)
and Section
59-1-1904
are suspended if the government
entity's annual revenue is less than the government entity's annual payments on
general obligation bonds, pensions, and final court judgments.
Section 59. Section
59-1-1902
is enacted to read:
59-1-1902
Contingently
Effective
01/01/27
. Definitions.
(1)
"Consensus entities" means:
(a)
the Office of the Legislative Fiscal Analyst;
(b)
the Governor's Office of Planning and Budget; and
(c)
the commission.
(2)
(a)
"Fee" means a charge to compensate for the provision of a service or to defray the
cost of regulation, regardless of the name of the charge.
(b)
"Fee" includes a markup percentage imposed in accordance with Section
32B-2-304
.
(c)
"Fee" does not include the amount charged in accordance with Section
59-22-203
.
(3)
"Fiscal year spending" means the amount appropriated by the government entity minus:
(a)
appropriations of federal funds;
(b)
appropriations of tuition or fees to an institution of higher education;
(c)
principal and interest on bonded debt;
(d)
appropriations funded by unemployment or disability insurance funds;
(e)
transfers to the reserve accounts in accordance with Section
59-1-1904
;
(f)
appropriations for tax relief including refunds made in the current fiscal year;
(g)
appropriations from permanent endowment or trust funds; and
(h)
gifts.
(4)
(a)
"Government entity" means the state or a political subdivision.
(b)
"Government entity" does not include an institution of higher education.
(5)
"Institution of higher education" means the same as that term is defined in Section
53H-1-101
.
(6)
"Local growth" means:
(a)
for a political subdivision other than a school district, a net percentage change in
actual value of all real property within the political subdivision from construction of
taxable real property improvements minus destruction of taxable real property
improvements and net additions to taxable real property; or
(b)
for a school district, the percentage change in the school district's student growth.
(7)
(a)
"Political subdivision" means a county, municipality, special district, special
service district, school district, or other government entity with taxing authority.
(b)
"Political subdivision" does not include the state.
(8)
"Population" means the number of individuals, excluding armed forces stationed
overseas, residing in the state as determined annually by the United States Bureau of
Census.
(9)
(a)
"Tax" means an amount charged for a general government purpose, regardless of
the name of the charge.
(b)
"Tax" does not include:
(i)
a markup percentage imposed in accordance with Section
32B-2-304
; or
(ii)
a fee or the amount charged in accordance with Section
59-22-203
.
Section 60. Section
59-1-1903
is enacted to read:
59-1-1903
Contingently
Effective
01/01/27
. Election requirements.
(1)
(a)
Subject to Subsections
(2)
and
(5)
and any more specific requirements governing
a tax, a fee, or a government debt, a government entity shall submit the following to
the voters:
(i)
any legislation that:
(A)
imposes a new tax;
(B)
expands an existing tax to make additional items or transactions subject to the
tax or fee;
(C)
increases an existing tax rate;
(D)
extends an expiring tax;
(E)
causes a property tax rate to decrease less than the property tax rate would
without the legislation; or
(F)
is projected to result in a tax revenue gain to any government entity; or
(ii)
any legislation that creates a multiple-fiscal-year financial obligation for the
government entity when the government entity passing the legislation does not
have adequate reserves that are pledged irrevocably for the direct payment of the
financial obligation.
(b)
During an emergency declared in accordance with Title 53, Chapter 2a, Emergency
Management Act, a government entity may enact legislation described in Subsection
(1)(a) without submitting the legislation to voters if:
(i)
for the state, two-thirds of the members of each house vote to suspend the
requirement to submit the legislation to the voters; or
(ii)
for a government entity other than the state, two-thirds of the members of the
government entity's legislative body vote to suspend the requirement to submit the
legislation to the voters.
(2)
(a)
A government entity may not comply with Subsection
(1)(a)
if the condition
described in Subsection
59-1-1901(2)(b)
exists.
(b)
A government entity may not comply with Subsection
(1)(b)
if the creation of the
financial obligation is to issue a bond, to refinance a bonded debt at a lower interest
rate, or to add new employees to a retirement plan.
(3)
(a)
A government entity may not implement any legislation described in Subsection
(1)
unless a majority of the voters voting approve the legislation.
(b)
A majority vote opposing a modification to an existing tax does not deprive the
government entity of authority to continue the tax in the same manner as immediately
before the election.
(4)
(a)
A government entity shall submit a question to voters if the government entity
seeks to retain money generated from the government entity's own revenue sources,
including fees, that exceeds the government entity's fiscal year spending limit, instead
of refunding the excess to taxpayers.
(b)
A government entity may not ask voters to authorize the government entity to retain
money that exceeds the government entity's fiscal year spending limit for more than
five fiscal years.
(c)
The government entity shall state the length of time that the government entity may
retain money that exceeds the government entity's fiscal year spending limit the
government entity clearly states in the ballot title.
(5)
A government entity shall submit legislation to voters or a question described in
Subsection
(4)
in accordance with Title 20A, Chapter 7, Part 9, Tax Increase Voting
Requirements.
(6)
(a)
The state shall comply with this section if the state passes legislation to increase
the minimum basic local amount established in Section
53F-2-301
.
(b)
A school district is not required to comply with this section if the minimum basic tax
rate defined in Section
53F-2-301
increases because of legislation to increase the
minimum basic local amount.
Section 61. Section
59-1-1904
is enacted to read:
59-1-1904
Contingently
Effective
01/01/27
. Spending limits.
(1)
(a)
The consensus entities shall determine the state's fiscal year spending limit by
adding:
(i)
the state's previous fiscal year spending;
(ii)
the amount of revenue increase that the voters approved for the fiscal year; and
(iii)
the amount calculated by multiplying the state's previous fiscal year spending by
the lesser of:
(A)
the rate calculated by adding the growth rate of the state's population and the
rate of inflation for the previous fiscal year;
(B)
the growth rate of personal income, as calculated by the United State Bureau
of Economic Analysis, of the state's population for the previous calendar year;
or
(C)
the growth rate of real gross domestic product of the state, as calculated by the
United States Bureau of Economic Analysis, for the previous calendar year.
(b)
The consensus entities shall determine the lesser rate described in Subsection
(1)(a)(iii)
using the average of each rate for the two fiscal years immediately
preceding the general legislative session.
(c)
The consensus entities shall determine the rate of inflation in accordance with
Section
63J-3-202
.
(2)
(a)
A political subdivision's fiscal year spending limit is calculated by adding:
(i)
the previous fiscal year spending for the political subdivision;
(ii)
the amount of revenue increase that the voters approved for the fiscal year; and
(iii)
the amount calculated by multiplying the previous fiscal year spending by the
sum of the rate of inflation and the rate of local growth.
(b)
A political subdivision shall calculate inflation using the Consumer Price Index for
all Urban Consumers as published by the Bureau of Labor Statistics of the United
States Department of Labor.
(3)
A government entity may exceed the government entity's fiscal year spending limit if:
(a)
an emergency declaration described in Title 53, Chapter 2a, Emergency Management
Act, is in effect; and
(b)
(i)
for the state, two-thirds of the members of each house vote to exceed the state's
fiscal year spending limit; or
(ii)
for a government entity other than the state, two-thirds of the members of the
government entity's legislative body.
Section 62. Section
59-1-1905
is enacted to read:
59-1-1905
Contingently
Effective
01/01/27
. Revenue source prohibitions.
A government entity may not impose:
(1)
a new transfer tax or an increased transfer tax rate on real property;
(2)
a new state real property tax;
(3)
a political subdivision income tax;
(4)
an increase in the state income tax rate or a change in the definition of taxable income
before the start of a taxable year;
(5)
more than a single rate of income tax; or
(6)
an automatic increase on a tax or fee.
Section 63. Section
59-1-1906
is enacted to read:
59-1-1906
Contingently
Effective
01/01/27
. Mandated and shifted costs.
The state may not impose on any political subdivision the cost of a new program or new
spending, or increases in existing programs or spending, unless the state appropriates money to
the political subdivision to offset the cost.
Section 64. Section
59-1-1907
is enacted to read:
59-1-1907
Contingently
Effective
01/01/27
. Remedies--Interpretation.
(1)
A person may file an individual or class action lawsuit to enforce the provisions of this
chapter.
(2)
(a)
A prevailing party that is not a government entity may recover costs and attorney
fees.
(b)
A prevailing party that is a government entity may recover costs and attorney fees
only if the court determines the lawsuit against the government entity is frivolous.
(3)
A government entity shall refund revenue collected, kept, or spent illegally for four or
more full fiscal years before the filing of a lawsuit with 10% annual simple interest from
the initial conduct.
(4)
The preferred interpretation of this chapter shall reasonably restrain most the growth of
government.
Section 65. Section
59-1-1908
is enacted to read:
59-1-1908
Contingently
Effective
01/01/27
. Tax refunds.
(1)
In accordance with Utah Constitution, Article XIII, Section 9, and except as provided in
Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements, the Legislature shall
refund revenue that exceeds the state's fiscal year spending limit to taxpayers.
(2)
The preferred form of refund is an income tax rate reduction, but the Legislature shall
determine the form of refund, at the lowest cost and by any reasonable method.
(3)
A refund of tax revenue need not be proportional if tax payments are impractical to
identify or return.
(4)
(a)
Except as provided in Subsection
(4)(b)
, the Legislature shall make a refund of a
deposit during the next fiscal year.
(b)
The Legislature may reserve the deposits in the restricted account for one additional
fiscal year if the cost of administration, as determined by the Legislature, exceeds the
amount of refunds.
Section 66. Section
59-2-110
is amended to read:
59-2-110
Effective
01/01/27
. Designation of person to receive notice.
(1)
(a)
Except as provided in Subsection
(1)(b)
, if
this chapter requires
a governmental
entity
is required under this chapter
to send information or notice to a person, the
governmental entity shall send the information or notice to:
(i)
the person required under the applicable provision of this chapter; and
(ii)
each person designated in accordance with Subsection
(2)
by the person described
in Subsection
(1)(a)(i)
.
(b)
If
Section
59-2-919.1
or
59-2-1317
requires
a governmental entity
is required under
Section
59-2-919
,
59-2-919.1
, or
59-2-1317

to send information or notice to a
person, the governmental entity shall send the information or notice to:
(i)
the person required under the applicable section; or
(ii)
one person designated in accordance with Subsection
(2)
by the person described
in Subsection
(1)(b)(i)
.
(2)
(a)
A person to
whom
which this chapter requires
a governmental entity
is required
under this chapter
to send information or notice may designate a person to receive
the information or notice in accordance with Subsection
(1)
.
(b)
To make a designation described in Subsection
(2)(a)
, the person shall submit a
written request to the governmental entity on a form
prescribed by
the commission

approves
.
(3)
A person
who
that
makes a designation described in Subsection
(2)
may revoke the
designation by submitting a written request to the governmental entity on a form
prescribed by
the commission
approves
.
Section 67. Section
59-2-909
is amended to read:
59-2-909
Effective
01/01/27
. Time for adoption of levy -- County purpose
requirement.
The county legislative body of each county shall adopt
a proposed or, if the tax rate is
not more than the certified tax rate,
a final tax rate on the taxable property of the county
before June 22 to provide funds for county purposes.
Section 68. Section
59-2-911
is amended to read:
59-2-911
Effective
01/01/27
. Exceptions to maximum levy limitation.
(1)
The maximum levies set forth in Section
59-2-908
do not apply to and do not include:
(a)
levies made to pay outstanding judgment debts;
(b)
levies made in any special improvement districts;
(c)
levies made for extended services in any county service area;
(d)
levies made for county library services;
(e)
levies made for county animal welfare services;
(f)
levies made to be used for storm water, flood, and water quality control;
(g)
levies made to share disaster recovery expenses for public facilities and structures as
a condition of state assistance when a Presidential Declaration has been issued under
the Disaster Relief Act of 1974, 42 U.S.C. Sec. 5121;
(h)
levies made to pay interest and provide for a sinking fund in connection with any
bonded or voter authorized indebtedness, including the bonded or voter authorized
indebtedness of county service areas, special service districts, and special
improvement districts;
(i)
levies made to fund local health departments;
(j)
levies made to fund public transit districts;
(k)
levies made to establish, maintain, and replenish special improvement guaranty
funds;
(l)
levies made in any special service district;
(m)
levies made to fund municipal-type services to unincorporated areas of counties
under Title
17, Chapter 78, Part 5
, Provision of Municipal-Type Services to
Unincorporated Areas;
(n)
levies made to fund the purchase of paramedic or ambulance facilities and equipment
and to defray administration, personnel, and other costs of providing emergency
medical and paramedic services, but this exception only applies to
those counties
a
county
in which
the county legislative body adopts
a resolution setting forth the
intention to make
those
the
levies
has been duly adopted by the county legislative
body
and
approved by
a majority of the voters of the county voting at a special or
general election
approves the resolution
;
(o)
the multicounty and county assessing and collecting levies under Section
59-2-1602
;
and
(p)
all other exceptions to the maximum levy limitation
pursuant to
in accordance with

statute.
(2)
(a)
Upon the retirement of bonds issued for the development of a convention complex
described in Section
17-63-904
, and notwithstanding Section
59-2-908
, any county of
the first class
, as classified in Section
17-60-104
,
may continue to impose a property
tax levy equivalent to the average property tax levy previously imposed to pay debt
service on
those
the
retired bonds.
(b)
Notwithstanding that the imposition of the levy described in Subsection
(2)(a)
may
not result in an increased amount of ad valorem tax revenue, the levy is subject to the
notice requirements of Section
59-2-919
requirements of Title 20A, Chapter 7, Part
9, Tax Increase Voting Requirements
.
(c)
The revenue from this
A county shall use the revenue from a
continued levy
shall
be used
only for the funding of convention facilities as defined in Section
59-12-602
.
Section 69. Section
59-2-912
is amended to read:
59-2-912
Effective
01/01/27
. Time for adoption of levy -- Certification to county
auditor.
(1)
Except as provided in Subsection
(2)
, the governing body of each taxing entity shall
before June 22 of each year:
(a)
adopt
a proposed tax rate, or, if the tax rate is not more than the certified tax rate,
a
final tax rate for the taxing entity; and
(b)
report the rate and levy, and submit the statement required under Section
59-2-913

and any other information
prescribed
the commission requires
by rules
of
the
commission
makes in accordance with Title 63G, Chapter 3, Utah Administrative
Rulemaking Act,
for the preparation, review, and certification of the tax rate, to the
county auditor of the county in which the taxing entity is located.
(2)
If the governing body of a taxing entity does not receive the taxing entity's certified tax
rate at least seven days
prior to
before
the date described in Subsection
(1)
, the
governing body of the taxing entity shall, no later than 14 days after receiving the
certified tax rate from the county auditor:
(a)
adopt
a proposed tax rate, or, if the tax rate is not more than the certified tax rate,
a
final tax rate for the taxing entity; and
(b)
comply with the requirements of Subsection
(1)(b)
.
(3)
(a)
If the governing body of a taxing entity fails to comply with Subsection
(1)
or
(2)
,
the auditor of the county in which the taxing entity is located shall notify the taxing
entity by certified mail of the deficiency and forward all available documentation to
the commission.
(b)
Upon receipt of the notice and documentation from the county auditor under
Subsection
(3)(a)
, the commission shall hold a hearing on the matter and certify an
appropriate tax rate.
Section 70. Section
59-2-913
is amended to read:
59-2-913
Effective
01/01/27
. Definitions -- Statement of amount and purpose of
levy -- Contents of statement -- Filing with county auditor -- Transmittal to commission --
Calculations for establishing tax levies -- Format of statement.
(1)
As used in this section,
"budgeted property tax revenues"
"property tax budgeted
revenue"
does not include property tax revenue received by a taxing entity from personal
property that is:
(a)
assessed by a county assessor in accordance with
Part 3, County Assessment
; and
(b)
semiconductor manufacturing equipment.
(2)
(a)
The legislative body of each taxing entity shall file a statement as provided in this
section with the county auditor of the county in which the taxing entity is located.
(b)
The auditor shall annually transmit the statement to the commission:
(i)
before June 22; or
(ii)
with the
commission's
approval
of the commission
, on a
subsequent date prior
to
date later than June 22 but before
the date required by Section
59-2-1317
for
the county treasurer to provide the notice under Section
59-2-1317
.
(c)
The statement shall contain the amount and purpose of each levy fixed by the
legislative body of the taxing entity.
(3)
For purposes of establishing the levy set for each of a taxing entity's applicable funds,
the legislative body of the taxing entity shall calculate an amount determined by
dividing the
budgeted property tax revenues
property tax budgeted revenue
, specified
in a budget that
has been
the taxing entity
adopted and approved
prior to
before
setting
the levy, by the amount calculated under Subsections
59-2-924(4)(b)(i)
through
(iv)
.
(4)
The format of the statement under this section shall:
(a)
be determined by the commission; and
(b)
cite any applicable statutory provisions that:
(i)
require a specific levy; or
(ii)
limit the property tax levy for any taxing entity.
(5)
The commission may require certification that the information submitted on a statement
under this section is true and correct.
Section 71. Section
59-2-918.5
is amended to read:
59-2-918.5
Effective
01/01/27
. Hearings on judgment levies -- Advertisement.
(1)
A taxing entity may not impose a judgment levy unless
it first advertises its intention to
do so
the taxing entity advertises
and holds a public hearing in accordance with the
requirements of this section
before imposing the judgment levy
.
(2)
(a)
The advertisement required by this section may be combined with the
advertisement described in Section
59-2-919
.
(b)
The advertisement shall be at least 1/8 of a page in size and shall meet the type,
placement, and frequency requirements established under Section
59-2-919
.
(a)
A taxing entity proposing a judgment levy under this section shall publish an
advertisement regarding the proposed tax increase:
(i)
electronically in accordance with Section
45-1-101
; and
(ii)
as a class A notice under Section
63G-30-102
.
(b)
The advertisement shall:
(i)
be published for at least 14 days before the day on which the taxing entity
conducts the public hearing described in Subsection
(1)
;
(ii)
provide the date, time, location, virtual meeting link, and the phone number and
internet address where a person may obtain more information about the judgment
levy; and
(iii)
provide the total amount of the eligible judgment, the duration of the judgment
levy, and the tax impact on an average residential and business property located
within the taxing entity.
(c)
(i)
For taxing entities operating
under
on
a July 1 through June 30 fiscal year
,
the
public hearing shall be held 10 or more days after notice is provided to property
owners
pursuant to
in accordance with
Section
59-2-919.1
.
(ii)
For taxing entities operating
under
on
a January 1 through December 31 fiscal
year:
(A)
for an eligible judgment issued on or after March 1 but on or before
September 15, the public hearing shall be held at the same time as the hearing
at which the annual budget is adopted; or
(B)
for an eligible judgment issued on or after September 16 but on or before the
last day of February, the public hearing shall be held 10 or more days after
notice is provided to property owners
pursuant to
in accordance with
Section
59-2-919.1
.
(3)
The advertisement shall specify the date, time, and location of the public hearing at
which the levy will be considered and shall set forth the total amount of the eligible
judgment and the tax impact on an average residential and business property located
within the taxing entity.
(4)
(3)
If
the taxing entity does not make
a final decision regarding the judgment levy
is
not made
at the public hearing, the taxing entity shall announce at the public hearing the
scheduled time and place for consideration and adoption of the judgment levy.
(5)
(4)
(a)
The date, time, and place of a public hearing required under this section shall
be included on the notice provided to property owners pursuant to Section
59-2-919.1
.
(a)
A public hearing shall be:
(i)
open to the public;
(ii)
held at a meeting of the taxing entity that:
(A)
begins at or after 6 p.m.; and
(B)
has no items on the agenda other than discussion and action on the taxing
entity's intent to impose a judgment levy, the taxing entity's budget, a special
district's or special service district's fee implementation or increase, or a
combination of these items; and
(iii)
available for individuals to attend or participate either in person or remotely
through electronic means.
(b)
(i)
Except as provided in Subsection
(4)(b)(ii)
, a taxing entity may not schedule a
public hearing at the same time as the public hearing of another overlapping
taxing entity in the same county.
(ii)
The taxing entities in which the power to set tax levies is vested in the same
governing board or authority may consolidate the public hearings into one public
hearing.
(c)
The county auditor shall resolve any conflict in public hearing dates and times after
consultation with each affected taxing entity.
(b)
The requirements of Subsections 59-2-919(8)(b)(i) and (c) through (f) apply to a
public hearing required under this section.
Section 72. Section
59-2-919
is amended to read:
59-2-919
Effective
01/01/27
. Notice and public hearing requirements for
certain tax increases -- Exceptions -- Audit.
(1)
As used in this section:
(a)
"Additional ad valorem tax revenue" means ad valorem property tax revenue
generated by the portion of the tax rate that exceeds the taxing entity's certified tax
rate.
(b)
"Ad valorem tax revenue" means ad valorem property tax revenue not including
revenue from:
(i)
eligible new growth; or
(ii)
personal property that is:
(A)
assessed by a county assessor in accordance with Part
3, County Assessment
;
and
(B)
semiconductor manufacturing equipment.
(c)
(a)
"Base year" means a taxing entity's fiscal year that immediately precedes the
fiscal year in which the taxing entity first adopted a budget below last year's property
tax budgeted revenue.
(d)
(b)
"Base year budgeted revenue" means the property tax budgeted revenue,
excluding eligible new growth, for the base year.
(e)
"Calendar year taxing entity" means a taxing entity that operates under a fiscal year
that begins on January 1 and ends on December 31.
(f)
"County executive calendar year taxing entity" means a calendar year taxing entity
that operates under the county executive-council form of government described in
Section
17-62-203
.
(g)
"Current calendar year" means the calendar year immediately preceding the
calendar year for which a calendar year taxing entity seeks to levy a tax rate that
exceeds the calendar year taxing entity's certified tax rate.
(h)
(c)
"Eligible new growth" means the same as that term is defined in Section
59-2-924
.
(i)
"Fiscal year taxing entity" means a taxing entity that operates under a fiscal year that
begins on July 1 and ends on June 30.
(j)
"Meeting" means the same as that term is defined in Section
52-4-103
.
(k)
(d)
(i)
"Last year's property tax budgeted revenue" means the revenue a taxing
entity budgeted to be generated from a property tax levy for the previous fiscal
year.
(ii)
"Last year's property tax budgeted revenue" does not include:
(i)
(A)
revenue received by a taxing entity from a debt service levy voted on by
the public;
(ii)
(B)
revenue generated by the
combined
minimum
basic
tax
rate as defined
in Section
53F-2-301
; or
(iii)
(C)
revenue generated by the charter school levy described in Section
53F-2-703
.
(l)
(e)
"Truth-in-taxation exemption period" means a six-year period that begins with
the base year.
(2)
Except as provided in Subsection
(11)
(3)
and Sections
59-2-918.5
and
63G-7-704
, a
taxing entity may not levy a tax rate that exceeds the taxing entity's certified tax rate
unless the taxing entity meets
:

(a)
the requirements of this section that apply to the taxing entity; and
(b)
all other requirements as may be required by law.
the requirements of Title 20A,
Chapter 7, Part 9, Tax Increase Voting Requirements.
(3)
(a)
Subject to Subsection
(3)(b)
and except as provided in Subsection
(5)
, a calendar
year taxing entity may levy a tax rate that exceeds the calendar year taxing entity's
certified tax rate if the calendar year taxing entity:
(i)
14 or more days before the date of the regular general election or municipal
general election held in the current calendar year, states at a public meeting:
(A)
that the calendar year taxing entity intends to levy a tax rate that exceeds the
calendar year taxing entity's certified tax rate;
(B)
the dollar amount of and purpose for additional ad valorem tax revenue that
would be generated by the proposed increase in the certified tax rate; and
(C)
the approximate percentage increase in ad valorem tax revenue for the taxing
entity based on the proposed increase described in Subsection
(3)(a)(i)(B)
;
(ii)
provides notice for the public meeting described in Subsection
(3)(a)(i)
in
accordance with Title
52, Chapter 4
, Open and Public Meetings Act, including
providing a separate item on the meeting agenda that notifies the public that the
calendar year taxing entity intends to make the statement described in Subsection
(3)(a)(i)
;
(iii)
meets the advertisement requirements of Subsections
(6)
and
(7)
before the
calendar year taxing entity conducts the public hearing required by Subsection
(3)(a)(v)
;
(iv)
provides notice by mail:
(A)
seven or more days before the regular general election or municipal general
election held in the current calendar year; and
(B)
as provided in Subsection
(3)(c)
; and
(v)
conducts a public hearing that is held:
(A)
in accordance with Subsections
(8)
and
(9)
; and
(B)
in conjunction with the public hearing required by Section
17-63-304
or
17B-1-610
.
(b)
(i)
For a county executive calendar year taxing entity, the statement described in
Subsection
(3)(a)(i)
shall be made by the:
(A)
county council;
(B)
county executive; or
(C)
both the county council and county executive.
(ii)
If the county council makes the statement described in Subsection
(3)(a)(i)
or the
county council states a dollar amount of additional ad valorem tax revenue that is
greater than the amount of additional ad valorem tax revenue previously stated by
the county executive in accordance with Subsection
(3)(a)(i)
, the county executive
calendar year taxing entity shall:
(A)
make the statement described in Subsection
(3)(a)(i)
14 or more days before
the county executive calendar year taxing entity conducts the public hearing
under Subsection
(3)(a)(v)
; and
(B)
provide the notice required by Subsection
(3)(a)(iv)
14 or more days before
the county executive calendar year taxing entity conducts the public hearing
required by Subsection
(3)(a)(v)
.
(c)
The notice described in Subsection
(3)(a)(iv)
:
(i)
shall be mailed to each owner of property:
(A)
within the calendar year taxing entity; and
(B)
listed on the assessment roll;
(ii)
shall be printed on a separate form that:
(A)
is developed by the commission;
(B)
states at the top of the form, in bold upper-case type no smaller than 18 point
"NOTICE OF PROPOSED TAX INCREASE"; and
(C)
may be mailed with the notice required by Section
59-2-1317
;
(iii)
shall contain for each property described in Subsection
(3)(c)(i)
:
(A)
the value of the property for the current calendar year;
(B)
the tax on the property for the current calendar year; and
(C)
subject to Subsection
(3)(d)
, for the calendar year for which the calendar year
taxing entity seeks to levy a tax rate that exceeds the calendar year taxing
entity's certified tax rate, the estimated tax on the property;
(iv)
shall contain the following statement:
"[Insert name of taxing entity] is proposing a tax increase for [insert applicable calendar
year]. This notice contains estimates of the tax on your property and the proposed tax increase
on your property as a result of this tax increase. These estimates are calculated on the basis of
[insert previous applicable calendar year] data. The actual tax on your property and proposed
tax increase on your property may vary from this estimate.";
(v)
shall state the dollar amount of additional ad valorem tax revenue that would be
generated each year by the proposed increase in the certified tax rate;
(vi)
shall include a brief statement of the primary purpose for the proposed tax
increase, including the taxing entity's intended use of additional ad valorem tax
revenue described in Subsection
(3)(c)(v)
;
(vii)
shall state the date, time, and place of the public hearing described in
Subsection
(3)(a)(v)
;
(viii)
shall state the Internet address for the taxing entity's public website;
(ix)
may contain other information approved by the commission; and
(x)
if sent in calendar year 2024, 2025, or 2026, shall contain:
(A)
notice that the taxpayer may request electronic notice as described in
Subsection 17-71-302(1)(m); and
(B)
instructions describing how to elect to receive a notice as described in
Subsection
17-71-302(1)(m)
.
(d)
For purposes of Subsection
(3)(c)(iii)(C)
, a calendar year taxing entity shall
calculate the estimated tax on property on the basis of:
(i)
data for the current calendar year; and
(ii)
the amount of additional ad valorem tax revenue stated in accordance with this
section.
(4)
Except as provided in Subsection
(5)
, a fiscal year taxing entity may levy a tax rate that
exceeds the fiscal year taxing entity's certified tax rate if the fiscal year taxing entity:
(a)
provides notice by meeting the advertisement requirements of Subsections
(6)
and
(7)
before the fiscal year taxing entity conducts the public meeting at which the fiscal
year taxing entity's annual budget is adopted; and
(b)
conducts a public hearing in accordance with Subsections
(8)
and
(9)
before the
fiscal year taxing entity's annual budget is adopted.
(5)
(a)
A taxing entity is not required to meet the notice or public hearing requirements
of Subsection
(3)
or
(4)
if the taxing entity is expressly exempted by law from
complying with the requirements of this section.
(b)
A taxing entity is not required to meet the notice requirements of Subsection
(3)
or
(4)
if:
(i)
Section
53F-8-301
allows the taxing entity to levy a tax rate that exceeds that
certified tax rate without having to comply with the notice provisions of this
section; or
(ii)
the taxing entity:
(A)
budgeted less than $20,000 in ad valorem tax revenue for the previous fiscal
year; and
(B)
sets a budget during the current fiscal year of less than $20,000 of ad valorem
tax revenue.
(6)
(a)
Before holding the public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
, a
taxing entity proposing a tax rate increase under this section shall publish an
advertisement regarding the proposed tax increase:
(i)
electronically in accordance with Section
45-1-101
; and
(ii)
as a class A notice under Section
63G-30-102
.
(b)
The advertisement described in Subsection
(6)(a)
shall:
(i)
be published for at least 14 days before the day on which the taxing entity
conducts the public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
; and
(ii)
substantially be in the following form and content:
"NOTICE OF PROPOSED TAX INCREASE
(NAME OF TAXING ENTITY)
The (name of the taxing entity) is proposing to increase its property tax revenue.
The (name of the taxing entity) tax on a (insert the average value of a residence in
the taxing entity rounded to the nearest thousand dollars) residence would increase from
$______ to $________, which is $_______ per year.
The (name of the taxing entity) tax on a (insert the value of a business having the
same value as the average value of a residence in the taxing entity) business would increase
from $________ to $_______, which is $______ per year.
If the proposed budget is approved, (name of the taxing entity) would receive an
additional $______ in property tax revenue per year as a result of the tax increase.
If the proposed budget is approved, (name of the taxing entity) would increase its
property tax budgeted revenue by ___% above last year's property tax budgeted revenue
excluding eligible new growth.
The (name of the taxing entity) invites all concerned citizens to a public hearing for the
purpose of hearing comments regarding the proposed tax increase and to explain the reasons
for the proposed tax increase. You have the option to attend or participate in the public hearing
in person or online.
PUBLIC HEARING
Date/Time:
(date) (time)
Location:
(name of meeting place and address of meeting place)
Virtual Meeting Link:
(Internet address for remote participation and live streaming
options)
To obtain more information regarding the tax increase, citizens may contact the (name
of the taxing entity) at (phone number of taxing entity) or visit (Internet address for the taxing
entity's public website)."
(7)
The commission:
(a)
shall adopt rules in accordance with Title
63G, Chapter 3
, Utah Administrative
Rulemaking Act, governing the joint use of one advertisement described in
Subsection
(6)
by two or more taxing entities; and
(b)
subject to Section
45-1-101
, may authorize a taxing entity's use of a
commission-approved direct notice to each taxpayer if:
(i)
the direct notice is different and separate from the notice required under Section
59-2-919.1
; and
(ii)
the taxing entity petitions the commission for the use of a commission-approved
direct notice.
(8)
(a)
(i)
On or before June 1, a fiscal year taxing entity shall notify the commission
and the county auditor of the date, time, and place of the public hearing described
in Subsection
(4)(b)
.
(ii)
On or before October 1 of the current calendar year, a calendar year taxing entity
shall notify the commission and the county auditor of the date, time, and place of
the public hearing described in Subsection
(3)(a)(v)
.
(b)
(i)
A public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
shall be:
(A)
open to the public;
(B)
held at a meeting of the taxing entity with no items on the agenda other than
discussion and action on the taxing entity's intent to levy a tax rate that exceeds
the taxing entity's certified tax rate, the taxing entity's budget, a special
district's or special service district's fee implementation or increase, or a
combination of these items; and
(C)
available for individuals to attend or participate either in person or remotely
through electronic means.
(ii)
The governing body of a taxing entity conducting a public hearing described in
Subsection
(3)(a)(v)
or
(4)(b)
shall:
(A)
state the dollar amount of additional ad valorem tax revenue that would be
generated each year by the proposed increase in the certified tax rate;
(B)
explain the reasons for the proposed tax increase, including the taxing entity's
intended use of additional ad valorem tax revenue described in Subsection
(8)(b)(ii)(A)
;
(C)
if the county auditor compiles the list required by Section
59-2-919.2
, present
the list at the public hearing and make the list available on the taxing entity's
public website; and
(D)
provide an interested party desiring to be heard an opportunity to present oral
testimony within reasonable time limits and without unreasonable restriction
on the number of individuals allowed to make public comment.
(c)
(i)
Except as provided in Subsection
(8)(c)(ii)
, a taxing entity may not schedule a
public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
at the same time as the
public hearing of another overlapping taxing entity in the same county.
(ii)
The taxing entities in which the power to set tax levies is vested in the same
governing board or authority may consolidate the public hearings described in
Subsection
(3)(a)(v)
or
(4)(b)
into one public hearing.
(d)
The county auditor shall resolve any conflict in public hearing dates and times after
consultation with each affected taxing entity.
(e)
(i)
A taxing entity shall hold a public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
beginning at or after 6 p.m.
(ii)
If a taxing entity holds a public meeting for the purpose of addressing general
business of the taxing entity on the same date as a public hearing described in
Subsection
(3)(a)(v)
or
(4)(b)
, the public meeting addressing general business
items shall conclude before the beginning of the public hearing described in
Subsection
(3)(a)(v)
or
(4)(b)
.
(f)
(i)
Except as provided in Subsection
(8)(f)(ii)
, a taxing entity may not hold the
public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
on the same date as
another public hearing of the taxing entity.
(ii)
A taxing entity may hold the following hearings on the same date as a public
hearing described in Subsection
(3)(a)(v)
or
(4)(b)
:
(A)
a budget hearing;
(B)
if the taxing entity is a special district or a special service district, a fee
hearing described in Section
17B-1-643
;
(C)
if the taxing entity is a town, an enterprise fund hearing described in Section
10-5-107.5
; or
(D)
if the taxing entity is a city, an enterprise fund hearing described in Section
10-6-135.5
.
(9)
(a)
If a taxing entity does not make a final decision on budgeting additional ad
valorem tax revenue at a public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
,
the taxing entity shall:
(i)
announce at that public hearing the scheduled time and place of the next public
meeting at which the taxing entity will consider budgeting the additional ad
valorem tax revenue; and
(ii)
if the taxing entity is a fiscal year taxing entity, hold the public meeting
described in Subsection
(9)(a)(i)
before September 1.
(b)
A calendar year taxing entity may not adopt a final budget that budgets an amount
of additional ad valorem tax revenue that exceeds the largest amount of additional ad
valorem tax revenue stated at a public meeting under Subsection
(3)(a)(i)
.
(c)
A public hearing on levying a tax rate that exceeds a fiscal year taxing entity's
certified tax rate may coincide with a public hearing on the fiscal year taxing entity's
proposed annual budget.
(10)
(a)
A county auditor may conduct an audit to verify a taxing entity's compliance
with Subsection
(8)
.
(b)
If the county auditor, after completing an audit, finds that a taxing entity has failed
to meet the requirements of Subsection
(8)
, the county auditor shall prepare and
submit a report of the auditor's findings to the commission.
(c)
The commission may not certify a tax rate that exceeds a taxing entity's certified tax
rate if, on or before September 15 of the year in which the taxing entity is required to
hold the public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
, the commission
determines that the taxing entity has failed to meet the requirements of Subsection
(8)
.
(11)
(3)
For a fiscal year within a truth-in-taxation exemption period, a taxing entity may
adopt a budget that is equal to or less than the base year budgeted revenue without
complying with this section.
Section 73. Section
59-2-919.1
is amended to read:
59-2-919.1
Effective
07/01/26
Effective
01/01/27
. Notice of property valuation
and tax changes.
(1)
In addition to the notice requirements of Section
59-2-919
, the county auditor, on or
before July 22 of each year,
On or before July 22 of each year, the county auditor
shall
notify each owner of real estate who is listed on the assessment roll.
(2)
The notice described in Subsection
(1)
shall:
(a)
except as provided in Subsection
(5)
, be sent to all owners of real property by mail
10 or more days before the day on which
:
the county board of equalization meets;
(i)
the county board of equalization meets; and
(ii)
the taxing entity holds a public hearing on the proposed increase in the certified
tax rate;
(b)
be on a form that
is
:
(i)
approved by
the commission
approves
; and
(ii)
is
uniform in content in all counties in the state; and
(c)
contain for each property:
(i)
the assessor's determination of the value of the property;
(ii)
the taxable value of the property;
(iii)
for property assessed by the county assessor:
(A)
instructions on how the taxpayer may file an application with the county
board of equalization to appeal the valuation or equalization of the property
under Section
59-2-1004
, including instructions for filing an application
through electronic means; and
(B)
the deadline for the taxpayer to make an application to appeal the valuation or
equalization of the property under Section
59-2-1004
;
(iv)
for property assessed by the commission:
(A)
instructions on how the taxpayer may file an application with the commission
for a hearing on an objection to the valuation or equalization of the property
under Section
59-2-1007
;
(B)
the deadline for the taxpayer to apply to the commission for a hearing on an
objection to the valuation or equalization of the property under Section
59-2-1007
; and
(C)
a statement that the taxpayer may not appeal the valuation or equalization of
the property to the county board of equalization;
(v)
itemized tax information for all applicable taxing entities, including:
(A)
the dollar amount of the taxpayer's tax liability for the property in the prior
year; and
(B)
the dollar amount of the taxpayer's tax liability under the current rate;
(vi)
the following, stated separately:
(A)
the charter school levy described in Section
53F-2-703
;
(B)
the multicounty assessing and collecting levy described in Subsection
59-2-1602(2)
;
(C)
the county assessing and collecting levy described in Subsection
59-2-1602(4)
;
(D)
levies for debt service voted on by the public;
(E)
levies imposed for special purposes under Section
10-6-133.4
;
(F)
the minimum basic tax rate as defined in Section
53F-2-301
; and
(G)
if applicable, the annual payment described in Subsection
63H-1-501(4)(a)
;
(vii)
the tax impact on the property;
(viii)
the date, time, and place of the required public hearing for
each entity
the
board of equalization
;
(ix)
property tax information pertaining to:
(A)
taxpayer relief; and
(B)
the residential exemption described in Section
59-2-103
;
(x)
information specifically authorized to be included on the notice under this chapter;
(xi)
the last property review date of the property as described in
Subsection
59-2-303.1(1)(c)
Section
59-2-303.1
;
(xii)
instructions on how the taxpayer may obtain additional information regarding
the valuation of the property, including the characteristics and features of the
property, from:
(A)
a website maintained by the county; or
(B)
the statewide web portal developed and maintained by the Multicounty
Appraisal Trust under Subsection
59-2-1606
(5)(a)
for uniform access to
property characteristics and features; and
(xiii)
other information approved by the commission.
(3)
A taxing entity that is subject to the notice requirements of Subsection
59-2-918.5(2)(c)(i)
or
(2)(c)(ii)(B)
shall include the date, time, and place of a public
hearing in addition to the information Subsection
(2)
requires.
(3)
If a taxing entity that is subject to the notice and hearing requirements of Subsection
59-2-919(4)
proposes a tax increase, the notice described in Subsection
(1)
shall state, in
addition to the information required by Subsection
(2)
:
(a)
the dollar amount of the taxpayer's tax liability if the proposed increase is approved;
(b)
the difference between the dollar amount of the taxpayer's tax liability if the
proposed increase is approved and the dollar amount of the taxpayer's tax liability
under the current rate, placed in close proximity to the information described in
Subsection
(2)(c)(viii)
;
(c)
the percentage increase that the dollar amount of the taxpayer's tax liability under
the proposed tax rate represents as compared to the dollar amount of the taxpayer's
tax liability under the current tax rate; and
(d)
for each taxing entity proposing a tax increase, the dollar amount of additional ad
valorem tax revenue, as defined in Section
59-2-919
, that would be generated each
year if the proposed tax increase is approved.
(4)
In addition to any other tax relief information required under Subsection
(2)(c)(ix)(A)
, a
notice sent to a residential property shall:
(a)
state, "If you are 65 years old or older, disabled, or experiencing extreme hardship,
and this property is your primary residence, you may be eligible to defer payment of
this property tax."; and
(b)
include a telephone number, or a website address on which a telephone number is
prominently listed, that the property owner may call to obtain additional information
about applying for a deferral.
(5)
(a)
Subject to the other provisions of this Subsection
(5)
, a county auditor may
provide, at the county auditor's discretion, the notice required by this section to a
taxpayer by electronic means if a taxpayer makes an election, according to
procedures determined by the county auditor, to receive the notice by electronic
means.
(b)
(i)
If a county auditor sends a notice required by this section by electronic means,
the county auditor shall attempt to verify whether a taxpayer receives the notice.
(ii)
If the county auditor cannot verify receipt of the notice sent by electronic means
14 days or more before the county board of equalization meets and the taxing
entity holds a public hearing on a proposed increase in the certified tax rate, the
county auditor shall send the notice required by this section by mail as provided in
Subsection
(2)
.
(c)
A taxpayer may revoke an election to receive the notice required by this section by
electronic means if the taxpayer provides written notice to the county auditor on or
before April 30.
(d)
An election or a revocation of an election under this Subsection
(5)
:
(i)
does not relieve a taxpayer of the duty to pay a tax due under this chapter on or
before the due date for paying the tax; or
(ii)
does not alter the requirement that a taxpayer appealing the valuation or the
equalization of the taxpayer's real property submit the application for appeal
within the time period provided in Subsection
59-2-1004(3)
.
(e)
A county auditor shall provide the notice required by this section as provided in
Subsection
(2)
, until a taxpayer makes a new election in accordance with this
Subsection
(5)
, if:
(i)
the taxpayer revokes an election in accordance with Subsection
(5)(c)
to receive
the notice required by this section by electronic means; or
(ii)
the county auditor finds that the taxpayer's electronic contact information is
invalid.
(f)
A person is considered to be a taxpayer for purposes of this Subsection
(5)
regardless
of whether the property that is the subject of the notice required by this section is
exempt from taxation.
Section 74. Section
59-2-920
is amended to read:
59-2-920
Effective
01/01/27
. Resolution and levy to be forwarded to
commission.
(1)
If a taxing entity, after fulfilling the requirements of
Section
59-2-919
Title 20A,
Chapter 7, Part 9, Tax Increase Voting Requirements
, adopts a resolution to levy a tax
rate that exceeds the taxing entity's certified tax rate, the taxing entity shall forward the
resolution to the tax commission along with the statement of the amount and purpose of
the levy required under Sections
59-2-912
and
59-2-913
.
(2)
No tax rate in excess of the certified tax rate may be certified by the commission or
implemented by the taxing entity until the resolution described in Subsection
(1)
is
adopted by the governing authority of the taxing entity and submitted to the commission.
(2)
The commission may not certify, and a taxing entity may not implement, a tax rate that
exceeds the certified tax rate until the governing body of the taxing entity adopts the
resolution described in Subsection
(1)
and submits the resolution to the commission.
Section 75. Section
59-2-921
is amended to read:
59-2-921
Effective
01/01/27
. Changes in assessment roll -- Rate adjustments --
Exemption from notice and public hearing provisions.
(1)
On or before September 15 the county board of equalization and, in cases involving the
original jurisdiction of the commission or an appeal from the county board of
equalization, the commission, shall annually notify each taxing entity of the following
changes resulting from actions by the commission or the county board of equalization:
(a)
a change in the taxing entity's assessment roll; and
(b)
a change in the taxing entity's adopted tax rate.
(2)
A taxing entity is not required to comply with the
notice and public hearing provisions
of Section
59-2-919
requirements of Title 20A, Chapter 7, Part 9, Tax Increase Voting
Requirements,
if the commission, the county board of equalization, or a court of
competent jurisdiction:
(a)
changes a taxing entity's adopted tax rate; or
(b)
(i)
makes a reduction in the taxing entity's assessment roll; and
(ii)
the taxing entity adopts by resolution an increase in
its
the taxing entity's
tax rate
above the certified tax rate as a result of the reduction under Subsection
(2)(b)(i)
.
(3)
A rate adjustment under this section for:
(a)
a taxing entity shall be:
(i)
made by the county auditor;
(ii)
aggregated;
(iii)
reported by the county auditor to the commission; and
(iv)
certified by the commission; and
(b)
the state shall be made by the commission.
Section 76. Section
59-2-924
is amended to read:
59-2-924
Effective
01/01/27
. Definitions -- Report of valuation of property to
county auditor and commission -- Transmittal by auditor to governing bodies --
Calculation of certified tax rate -- Rulemaking authority -- Adoption of budget -- Notices.
(1)
As used in this section:
(a)
(i)
"Ad valorem property tax revenue" means revenue collected in accordance with
this chapter.
(ii)
"Ad valorem property tax revenue" does not include:
(A)
interest;
(B)
penalties;
(C)
collections from redemptions; or
(D)
revenue received by a taxing entity from personal property that is
semiconductor manufacturing equipment assessed by a county assessor in
accordance with Part 3, County Assessment.
(b)
"Adjusted tax increment" means the same as that term is defined in Section
17C-1-102
.
(c)
(i)
"Aggregate taxable value of all property taxed" means:
(A)
the aggregate taxable value of all real property a county assessor assesses in
accordance with Part 3, County Assessment, for the current year;
(B)
the aggregate taxable value of all real and personal property the commission
assesses in accordance with Part 2, Assessment of Property, for the current
year; and
(C)
the aggregate year end taxable value of all personal property a county assessor
assesses in accordance with Part 3, County Assessment, contained on the prior
year's tax rolls of the taxing entity.
(ii)
"Aggregate taxable value of all property taxed" does not include the aggregate
year end taxable value of personal property that is:
(A)
semiconductor manufacturing equipment assessed by a county assessor in
accordance with Part 3, County Assessment; and
(B)
contained on the prior year's tax rolls of the taxing entity.
(d)
"Ballot proposition" means legislation a taxing entity shall submit to voters in
accordance with Section
59-1-1903
.
(d)
(e)
"Base taxable value" means:
(i)
for an authority created under Section
11-58-201
, the same as that term is defined
in Section
11-58-102
;
(ii)
for the Point of the Mountain State Land Authority created in Section
11-59-201
,
the same as that term is defined in Section
11-59-207
11-59-208
;
(iii)
for the Utah Fairpark Area Investment and Restoration District created in Section
11-70-201
, the same as that term is defined in Section
11-70-101
;
(iv)
for an agency created under Section
17C-1-201.5
, the same as that term is
defined in Section
17C-1-102
;
(v)
for an authority created under Section
63H-1-201
, the same as that term is defined
in Section
63H-1-102
;
(vi)
for a host local government, the same as that term is defined in Section
63N-2-502
;
(vii)
for a housing and transit reinvestment zone or convention center reinvestment
zone created under Title 63N, Chapter 3, Part 6, Housing and Transit
Reinvestment Zone Act, the same as that term is defined in Section
63N-3-602
;
(viii)
for a home ownership promotion zone created under Title 10, Chapter 21, Part
5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80,
Part 5, Home Ownership Promotion Zone, a property's taxable value as shown
upon the assessment roll last equalized during the base year, as that term is
defined in Section
10-21-101
or Section
17-80-101
;
(ix)
for a first home investment zone created under Title 63N, Chapter 3, Part 16,
First Home Investment Zone Act, a property's taxable value as shown upon the
assessment roll last equalized during the base year, as that term is defined in
Section
63N-3-1601
;
(x)
for a major sporting event venue zone created under Title 63N, Chapter 3, Part
17, Major Sporting Event Venue Zone Act, a property's taxable value as shown
upon the assessment roll last equalized during the property tax base year, as that
term is defined in Section
63N-3-1701
; or
(xi)
for an electrical energy development zone
created
designated
under Section
79-6-1104
, the value of the property within an electrical energy development
zone, as shown on the assessment roll last equalized before the
creation
designation
of the electrical
energy
development zone
, as that term is defined in
Section
79-6-1104
.
(f)
"Calendar year taxing entity" means a taxing entity that operates under a fiscal year
that begins on January 1 and ends on December 31.
(e)
(g)
"Centrally assessed benchmark value" means an amount equal to the average
year end taxable value of real and personal property the commission assesses in
accordance with Part 2, Assessment of Property, for the previous three calendar
years, adjusted for taxable value attributable to:
(i)
an annexation to a taxing entity;
(ii)
an incorrect allocation of taxable value of real or personal property the
commission assesses in accordance with Part 2, Assessment of Property; or
(iii)
a change in value as a result of a change in the method of apportioning the value
prescribed by the Legislature, a court, or the commission in an administrative rule
or administrative order.
(f)
(h)
"Centrally assessed industry" means the following industry classes the
commission assesses in accordance with Part 2, Assessment of Property:
(i)
air carrier;
(ii)
coal;
(iii)
coal load out property;
(iv)
electric generation;
(v)
electric rural;
(vi)
electric utility;
(vii)
gas utility;
(viii)
ground access property;
(ix)
land only property;
(x)
liquid pipeline;
(xi)
metalliferous mining;
(xii)
nonmetalliferous mining;
(xiii)
oil and gas gathering;
(xiv)
oil and gas production;
(xv)
oil and gas water disposal;
(xvi)
railroad;
(xvii)
sand and gravel; and
(xviii)
uranium.
(g)
(i)
(i)
"Centrally assessed new growth" means the greater of:
(A)
for each centrally assessed industry, zero; or
(B)
the amount calculated by subtracting the centrally assessed benchmark value
for each centrally assessed industry, adjusted for prior year end incremental
value, from the taxable value of real and personal property the commission
assesses in accordance with Part 2, Assessment of Property, for each centrally
assessed industry for the current year, adjusted for current year incremental
value.
(ii)
"Centrally assessed new growth" does not include a change in value for a
centrally assessed industry as a result of a change in the method of apportioning
the value prescribed by the Legislature, a court, or the commission in an
administrative rule or administrative order.
(h)
(j)
"Certified tax rate" means a tax rate that will provide the same ad valorem
property tax revenue for a taxing entity as
was budgeted by that taxing entity for the
prior year
last year's property tax budgeted revenue
.
(i)
(k)
"Community reinvestment agency" means the same as that term is defined in
Section
17C-1-102
.
(j)
(l)
"Eligible new growth" means the greater of:
(i)
zero; or
(ii)
the sum of:
(A)
locally assessed new growth;
(B)
centrally assessed new growth; and
(C)
project area new growth or hotel property new growth.
(m)
"Fiscal year taxing entity" means a taxing entity that operates under a fiscal year that
begins on July 1 and ends on June 30.
(k)
(n)
"Host local government" means the same as that term is defined in Section
63N-2-502
.
(l)
(o)
"Hotel property" means the same as that term is defined in Section
63N-2-502
.
(m)
(p)
"Hotel property new growth" means an amount equal to the incremental value
that is no longer provided to a host local government as incremental property tax
revenue.
(n)
(q)
"Incremental property tax revenue" means the same as that term is defined in
Section
63N-2-502
.
(o)
(r)
"Incremental value" means:
(i)
for an authority created under Section
11-58-201
, the amount calculated by
multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property that is located within a project area and on which property tax
differential is collected; and
(B)
the number that represents the percentage of the property tax differential that
is paid to the authority;
(ii)
for the Point of the Mountain State Land Authority created in Section
11-59-201
,
an amount calculated by multiplying:
(A)
the difference between the current assessed value of the property and the base
taxable value; and
(B)
the number that represents the percentage of the property tax augmentation, as
defined in Section
11-59-207
11-59-208
, that is paid to the Point of the
Mountain State Land Authority;
(iii)
for the Utah Fairpark Area Investment and Restoration District created in Section
11-70-201
, the amount calculated by multiplying:
(A)
the difference between the taxable value for the current year and the base
taxable value of the property that is located within a project area; and
(B)
the number that represents the percentage of enhanced property tax revenue,
as defined in Section
11-70-101
;
(iv)
for an agency created under Section
17C-1-201.5
, the amount calculated by
multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property located within a project area and on which tax increment is collected;
and
(B)
the number that represents the adjusted tax increment from that project area
that is paid to the agency;
(v)
for an authority created under Section
63H-1-201
, the amount calculated by
multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property located within a project area and on which property tax allocation is
collected; and
(B)
the number that represents the percentage of the property tax allocation from
that project area that is paid to the authority;
(vi)
for a housing and transit reinvestment zone or convention center reinvestment
zone created in accordance with Title 63N, Chapter 3, Part 6, Housing and Transit
Reinvestment Zone Act, an amount calculated by multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property that is located within a housing and transit reinvestment zone or
convention center reinvestment zone and on which tax increment is collected;
and
(B)
the number that represents the percentage of the tax increment that is paid to
the housing and transit reinvestment zone or convention center reinvestment
zone;
(vii)
for a host local government, an amount calculated by multiplying:
(A)
the difference between the taxable value and the base taxable value of the
hotel property on which incremental property tax revenue is collected; and
(B)
the number that represents the percentage of the incremental property tax
revenue from that hotel property that is paid to the host local government;
(viii)
for a home ownership promotion zone created under Title 10, Chapter 21, Part
5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80,
Part 5, Home Ownership Promotion Zone, an amount calculated by multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property that is located within a home ownership promotion zone and on which
tax increment is collected; and
(B)
the number that represents the percentage of the tax increment that is paid to
the home ownership promotion zone;
(ix)
for a first home investment zone created in accordance with Title 63N, Chapter
3, Part 16, First Home Investment Zone Act, an amount calculated by multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property that is located within a first home investment zone and on which tax
increment is collected; and
(B)
the number that represents the percentage of the tax increment that is paid to
the first home investment zone;
(x)
for a major sporting event venue zone created
pursuant to
in accordance with

Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, an amount
calculated by multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property located within a qualified development zone for a major sporting
event venue zone and upon which property tax increment is collected; and
(B)
the number that represents the percentage of tax increment that is paid to the
major sporting event venue zone, as approved by a major sporting event venue
zone committee described in Section
63N-1a-1706
; or
(xi)
for an electrical energy development zone
created
designated
under Section
79-6-1104
, the amount calculated by multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property that is located within the electrical energy developmental zone; and
(B)
the number that represents the percentage of the tax increment that is paid to a
community reinvestment agency and the Electrical Energy Development
Investment Fund created in Section
79-6-1105
.
(s)
(i)
"Last year's property tax budgeted revenue" means the revenue a taxing entity
budgeted to be generated from a property tax levy for the previous fiscal year.
(ii)
"Last year's property tax budgeted revenue" does not include:
(A)
revenue received by a taxing entity from a debt service levy voted on by the
public;
(B)
revenue generated by the minimum basic rate as defined in Section
53F-2-301
;
or
(C)
revenue generated by the charter school levy described in Section
53F-2-703
.
(p)
(t)
(i)
"Locally assessed new growth" means the greater of:
(A)
zero; or
(B)
the amount calculated by subtracting the year end taxable value of real
property the county assessor assesses in accordance with Part 3, County
Assessment, for the previous year, adjusted for prior year end incremental
value from the taxable value of real property the county assessor assesses in
accordance with Part 3, County Assessment, for the current year, adjusted for
current year incremental value.
(ii)
"Locally assessed new growth" does not include a change in:
(A)
value as a result of factoring in accordance with Section
59-2-704
, reappraisal,
or another adjustment;
(B)
assessed value based on whether a property is allowed a residential exemption
for a primary residence under Section
59-2-103
;
(C)
assessed value based on whether a property is assessed under Part 5, Farmland
Assessment Act; or
(D)
assessed value based on whether a property is assessed under Part 17, Urban
Farming Assessment Act.
(q)
(u)
"Project area" means:
(i)
for an authority created under Section
11-58-201
, the same as that term is defined
in Section
11-58-102
;
(ii)
for the Utah Fairpark Area Investment and Restoration District created in Section
11-70-201
, the same as that term is defined in Section
11-70-101
;
(iii)
for an agency created under Section
17C-1-201.5
, the same as that term is
defined in Section
17C-1-102
;
(iv)
for an authority created under Section
63H-1-201
, the same as that term is
defined in Section
63H-1-102
;
(v)
for a housing and transit reinvestment zone or convention center reinvestment
zone created under Title 63N, Chapter 3, Part 6, Housing and Transit
Reinvestment Zone Act, the same as that term is defined in Section
63N-3-602
;
(vi)
for a home ownership promotion zone created under Title 10, Chapter 21, Part 5,
Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part
5, Home Ownership Promotion Zone, the same as that term is defined in Section
10-21-101
or Section
17-80-101
;
(vii)
for a first home investment zone created under Title 63N, Chapter 3, Part 16,
First Home Investment Zone Act, the same as that term is defined in Section
63N-3-1601
; or
(viii)
for a major sporting event venue zone established under Title 63N, Chapter 3,
Part 17, Major Sporting Event Venue Zone Act, the qualified development zone,
as defined in Section
63N-3-1701
.
(r)
(v)
"Project area new growth" means:
(i)
for an authority created under Section
11-58-201
, an amount equal to the
incremental value that is no longer provided to an authority as property tax
differential;
(ii)
for the Point of the Mountain State Land Authority created in Section
11-59-201
,
an amount equal to the incremental value that is no longer provided to the Point of
the Mountain State Land Authority as property tax augmentation, as defined in
Section
11-59-207
11-59-208
;
(iii)
for the Utah Fairpark Area Investment and Restoration District created in Section
11-70-201
, an amount equal to the incremental value that is no longer provided to
the Utah Fairpark Area Investment and Restoration District;
(iv)
for an agency created under Section
17C-1-201.5
, an amount equal to the
incremental value that is no longer provided to an agency as tax increment;
(v)
for an authority created under Section
63H-1-201
, an amount equal to the
incremental value that is no longer provided to an authority as property tax
allocation;
(vi)
for a housing and transit reinvestment zone or convention center reinvestment
zone created under Title 63N, Chapter 3, Part 6, Housing and Transit
Reinvestment Zone Act, an amount equal to the incremental value that is no
longer provided to a housing and transit reinvestment zone or convention center
reinvestment zone as tax increment;
(vii)
for a home ownership promotion zone created under Title 10, Chapter 21, Part 5,
Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part
5, Home Ownership Promotion Zone, an amount equal to the incremental value
that is no longer provided to a home ownership promotion zone as tax increment;
(viii)
for a first home investment zone created under Title 63N, Chapter 3, Part 16,
First Home Investment Zone Act, an amount equal to the incremental value that is
no longer provided to a first home investment zone as tax increment; or
(ix)
for a major sporting event venue zone created under Title 63N, Chapter 3, Part
17, Major Sporting Event Venue Zone Act, an amount equal to the incremental
value that is no longer provided to the creating entity of a major sporting event
venue zone as property tax increment.
(s)
(w)
"Project area incremental revenue" means the same as that term is defined in
Section
17C-1-1001
.
(t)
(x)
"Property tax allocation" means the same as that term is defined in Section
63H-1-102
.
(u)
(y)
"Property tax differential" means the same as that term is defined in Sections
11-58-102
and
79-6-1104
.
(v)
(z)
"Tax increment" means:
(i)
for a project created under Section
17C-1-201.5
, the same as that term is defined
in Section
17C-1-102
;
(ii)
for a housing and transit reinvestment zone or convention center reinvestment
zone created under Title 63N, Chapter 3, Part 6, Housing and Transit
Reinvestment Zone Act, the same as the term "property tax increment" is defined
in Section
63N-3-602
;
(iii)
for a home ownership promotion zone created under Title 10, Chapter 21, Part 5,
Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part
5, Home Ownership Promotion Zone, the same as that term is defined in Section
10-21-101
or Section
17-80-101
;
(iv)
for a first home investment zone created under Title 63N, Chapter 3, Part 16,
First Home Investment Zone Act, the same as that term is defined in Section
63N-3-1601
; or
(v)
for a major sporting event venue zone created under Title 63N, Chapter 3, Part
17, Major Sporting Event Venue Zone Act, property tax increment, as that term is
defined in Section
63N-3-1701
.
(2)
Before June 1 of each year, each county assessor shall deliver to the county auditor and
the commission the following statements:
(a)
a statement containing the aggregate valuation of all taxable real property a county
assessor assesses in accordance with Part 3, County Assessment, for each taxing
entity; and
(b)
a statement containing the taxable value of all personal property a county assessor
assesses in accordance with Part 3, County Assessment, from the prior year end
values.
(3)
The county auditor shall, on or before June 8, transmit to the governing body of each
taxing entity:
(a)
the statements described in Subsections
(2)(a)
and
(b)
;
(b)
an estimate of the revenue from personal property;
(c)
the certified tax rate; and
(d)
all forms necessary to submit a tax levy request.
(4)
(a)
Except as otherwise provided in this section, the certified tax rate shall be
calculated by dividing the
amount of
ad valorem property tax revenue that
a taxing
entity budgeted for the prior year
was in last year's property tax budgeted revenue
by
the amount calculated under Subsection
(4)(b)
.
(b)
For purposes of Subsection
(4)(a)
, the legislative body of a taxing entity shall
calculate an amount as follows:
(i)
calculate for the taxing entity the difference between:
(A)
the aggregate taxable value of all property taxed; and
(B)
any adjustments for current year incremental value;
(ii)
after making the calculation required by Subsection
(4)(b)(i)
, calculate an amount
determined by increasing or decreasing the amount calculated under Subsection
(4)(b)(i)
by the average of the percentage net change in the value of taxable
property for the equalization period for the three calendar years immediately
preceding the current calendar year;
(iii)
after making the calculation required by Subsection
(4)(b)(ii)
, calculate the
product of:
(A)
the amount calculated under Subsection
(4)(b)(ii)
; and
(B)
the percentage of property taxes collected for the five calendar years
immediately preceding the current calendar year; and
(iv)
after making the calculation required by Subsection
(4)(b)(iii)
, calculate an
amount determined by:
(A)
multiplying the percentage of property taxes collected for the five calendar
years immediately preceding the current calendar year by eligible new growth;
and
(B)
subtracting the amount calculated under Subsection
(4)(b)(iv)(A)
from the
amount calculated under Subsection
(4)(b)(iii)
.
(5)
A certified tax rate for a taxing entity described in this Subsection
(5)
shall be calculated
as follows:
(a)
except as provided in Subsection
(5)(b)
or
(c)
, for a new taxing entity, the certified
tax rate is zero;
(b)
for a municipality incorporated on or after July 1, 1996, the certified tax rate is:
(i)
in a county of the first, second, or third class, the levy imposed for municipal-type
services under Title 17, Chapter 78, Part 5, Provision of Municipal-Type Services
to Unincorporated Areas; and
(ii)
in a county of the fourth, fifth, or sixth class,
as classified in Section
17-60-104
,

the levy imposed for general county purposes and such other levies imposed
solely for the municipal-type services identified in Section
17-78-501
and
Subsection
17-63-101(23)
;
(c)
for a community reinvestment agency that received all or a portion of a taxing
entity's project area incremental revenue in the prior year under Title 17C, Chapter 1,
Part 10, Agency Taxing Authority, the certified tax rate is calculated as described in
Subsection
(4)
except that the commission shall treat the total revenue transferred to
the community reinvestment agency as
ad valorem property tax revenue that the
taxing entity budgeted for the prior year
the amount of last year's budgeted property
tax revenue
; and
(d)
for debt service voted on by the public, the certified tax rate is the actual levy
imposed by that section, except that a certified tax rate for the following levies shall
be calculated in accordance with Section
59-2-913
and this section:
(i)
a school levy provided for under Section
53F-8-301
,
53F-8-302
, or
53F-8-303
; and
(ii)
a levy to pay for the costs of state legislative mandates or judicial or
administrative orders under Section
59-2-1602
.
(6)
(a)
A taxing entity may impose a judgment levy under Section
59-2-1328
or
59-2-1330
at a rate that is sufficient to generate only the revenue required to satisfy
one or more eligible judgments.
(b)
The ad valorem property tax revenue generated by a judgment levy described in
Subsection
(6)(a)
may not be considered in establishing a taxing entity's aggregate
certified tax rate.
(7)
(a)
For the purpose of calculating the certified tax rate, the county auditor shall use:
(i)
the taxable value of real property:
(A)
the county assessor assesses in accordance with Part 3, County Assessment;
and
(B)
contained on the assessment roll;
(ii)
the year end taxable value of personal property:
(A)
a county assessor assesses in accordance with Part 3, County Assessment; and
(B)
contained on the prior year's assessment roll; and
(iii)
the taxable value of real and personal property the commission assesses in
accordance with Part 2, Assessment of Property.
(b)
For purposes of Subsection
(7)(a)
, taxable value does not include eligible new
growth.
(8)
(a)
On or before June 30 of each year
,
:

(i)
a
calendar year
taxing entity shall adopt a tentative budget
; and
(ii)
a fiscal year taxing entity shall adopt a final budget
.
(b)
If
On or before June 30 of the calendar year in which
a taxing entity intends to
exceed the certified tax rate
submit a ballot proposition to voters to allow the taxing
entity to increase revenue from property tax above last year's budgeted property tax
revenue, excluding eligible new growth
, the taxing entity shall notify the county
auditor of:
(i)
the taxing entity's intent to exceed
the certified tax rate
last year's budgeted
property tax revenue, excluding eligible new growth
; and
(ii)
the amount by which the taxing entity proposes to
exceed the certified tax rate
increase revenue above last year's budgeted property tax revenue, excluding
eligible new growth
.
(c)
The county auditor shall notify property owners of any intent to
levy a tax rate that
exceeds the certified tax rate in accordance with Sections
59-2-919
and
59-2-919.1
submit a ballot proposition to voters to allow the taxing entity to increase revenue
from property tax above last year's budgeted property tax revenue, excluding eligible
new growth, in accordance with Title 20A, Chapter 7, Part 9, Tax Increase Voting
Requirements
.
(9)
(a)
Subject to Subsection
(9)(d)
, the commission shall provide notice, through
electronic means on or before July 31, to a taxing entity and the Revenue and
Taxation Interim Committee if:
(i)
the amount calculated under Subsection
(9)(b)
is 10% or more of the year end
taxable value of the real and personal property the commission assesses in
accordance with Part 2, Assessment of Property, for the previous year, adjusted
for prior year end incremental value; and
(ii)
the amount calculated under Subsection
(9)(c)
is 50% or more of the total year
end taxable value of the real and personal property of a taxpayer the commission
assesses in accordance with Part 2, Assessment of Property, for the previous year.
(b)
For purposes of Subsection
(9)(a)(i)
, the commission shall calculate an amount by
subtracting the taxable value of real and personal property the commission assesses
in accordance with Part 2, Assessment of Property, for the current year, adjusted for
current year incremental value, from the year end taxable value of the real and
personal property the commission assesses in accordance with Part 2, Assessment of
Property, for the previous year, adjusted for prior year end incremental value.
(c)
For purposes of Subsection
(9)(a)(ii)
, the commission shall calculate an amount by
subtracting the total taxable value of real and personal property of a taxpayer the
commission assesses in accordance with Part 2, Assessment of Property, for the
current year, from the total year end taxable value of the real and personal property of
a taxpayer the commission assesses in accordance with Part 2, Assessment of
Property, for the previous year.
(d)
The notification under Subsection
(9)(a)
shall include a list of taxpayers that meet the
requirement under Subsection
(9)(a)(ii)
.
Section 77. Section
59-2-924.2
is amended to read:
59-2-924.2
Effective
01/01/27
. Adjustments to the calculation of a taxing
entity's certified tax rate.
(1)
For purposes of this section,
As used in this section:

(a)
"Annexing county" means a county for which the unincorporated area is included
within a public safety district by annexation.
(b)
"Annexing municipality" means a municipality for which the area is included within
a public safety district by annexation.
(c)
"certified
"Certified"
tax rate" means a certified tax rate calculated in accordance
with Section
59-2-924
.
(d)
"Fire district" means a service area under Title 17B, Chapter 2a, Part 9, Service Area
Act:
(i)
created to provide fire protection, paramedic, and emergency services; and
(ii)
in the creation of which an election was not required under Subsection
17B-1-214(3)(d)
.
(e)
"Participating county" means a county for which the unincorporated area is included
within a public safety district at the time of the creation of the public safety district.
(f)
"Participating municipality" means a municipality for which the area is included
within a public safety district at the time of the creation of the public safety district.
(g)
"Police district" means a service area under Title 17B, Chapter 2a, Part 9, Service
Area Act, within a county of the first class:
(i)
created to provide law enforcement service; and
(ii)
in the creation of which an election was not required under Subsection
17B-1-214(3)(d)
.
(h)
"Public safety district" means a fire district or a police district.
(i)
"Public safety service" means:
(i)
in the case of a public safety district that is a fire district, fire protection,
paramedic, and emergency services; and
(ii)
in the case of a public safety district that is a police district, law enforcement
service.
(2)
Beginning January 1, 1997, if
If
a taxing entity receives increased
revenues
revenue

from uniform fees on tangible personal property under Section
59-2-405
,
59-2-405.1
,
59-2-405.2
,
59-2-405.3
, or
72-10-110.5
as a result of any county imposing a sales and
use tax under Chapter 12, Part 11, County Option Sales and Use Tax, the taxing entity
shall decrease
its
the taxing entity's
certified tax rate to offset the increased
revenues
revenue
.
(3)
(a)
Beginning July 1, 1997, if
If
a county has imposed a sales and use tax under
Chapter 12, Part 11, County Option Sales and Use Tax, the county's certified tax rate
shall be:
(i)
decreased on a one-time basis by the amount of the estimated sales and use tax
revenue to be distributed to the county under Subsection
59-12-1102(4)
; and
(ii)
increased by the amount necessary to offset the county's reduction in revenue
from uniform fees on tangible personal property under Section
59-2-405
,
59-2-405.1
,
59-2-405.2
,
59-2-405.3
, or
72-10-110.5
as a result of the decrease in
the certified tax rate under Subsection
(3)(a)(i)
.
(b)
The commission shall determine estimates of sales and use tax distributions for
purposes of Subsection
(3)(a)
.
(4)
Beginning January 1, 1998, if
If
a municipality has imposed an additional resort
communities sales and use tax under Section
59-12-402
, the municipality's certified tax
rate shall be decreased on a one-time basis by the amount necessary to offset the first 12
months of estimated revenue from the additional resort communities sales and use tax
imposed under Section
59-12-402
.
(5)
(a)
This Subsection
(5)
applies to each county that:
(i)
establishes a countywide special service district under Title 17D, Chapter 1,
Special Service District Act, to provide jail service, as provided in Subsection
17D-1-201(10)
; and
(ii)
levies a property tax on behalf of the special service district under Section
17D-1-105
.
(b)
(i)
The certified tax rate of each county to which this Subsection
(5)
applies shall
be decreased by the amount necessary to reduce county
revenues
revenue
by the
same amount of
revenues
revenue
that will be generated by the property tax
imposed on behalf of the special service district.
(ii)
Each decrease under Subsection
(5)(b)(i)
shall occur contemporaneously with the
levy on behalf of the special service district under Section
17D-1-105
.
(6)
The equalized public safety tax rate is determined by:
(a)
calculating, for each participating county and each participating municipality, the
property tax revenue necessary:
(i)
in the case of a fire district, to cover all of the costs associated with providing fire
protection, paramedic, and emergency services:
(A)
for a participating county, in the unincorporated area of the county; and
(B)
for a participating municipality, in the municipality; or
(ii)
in the case of a police district, to cover all the costs associated with providing law
enforcement service that the police district board designates to be funded by a
property tax:
(A)
for a participating county, in the unincorporated area of the county; or
(B)
for a participating municipality, in the municipality; and
(b)
adding all the amounts calculated under Subsection (6)(a) for all participating
counties and all participating municipalities and then dividing that sum by the
aggregate taxable value of the property, as adjusted in accordance with Section
59-2-913
:
(i)
for participating counties, in the unincorporated area of all participating counties;
and
(ii)
for participating municipalities, in all the participating municipalities.
(6)
(a)
As used in this Subsection (6):
(i)
"Annexing county" means a county whose unincorporated area is included within
a public safety district by annexation.
(ii)
"Annexing municipality" means a municipality whose area is included within a
public safety district by annexation.
(iii)
"Equalized public safety protection tax rate" means the tax rate that results from:
(A)
calculating, for each participating county and each participating municipality,
the property tax revenue necessary:
(I)
in the case of a fire district, to cover all of the costs associated with
providing fire protection, paramedic, and emergency services:
(Aa)
for a participating county, in the unincorporated area of the county;
and
(Bb)
for a participating municipality, in the municipality; or
(II)
in the case of a police district, to cover all the costs:
(Aa)
associated with providing law enforcement service:
(Ii)
for a participating county, in the unincorporated area of the county;
and
(IIii)
for a participating municipality, in the municipality; and
(Bb)
that the police district board designates as the costs to be funded by a
property tax; and
(B)
adding all the amounts calculated under Subsection (6)(a)(iii)(A) for all
participating counties and all participating municipalities and then dividing that
sum by the aggregate taxable value of the property, as adjusted in accordance
with Section
59-2-913
:
(I)
for participating counties, in the unincorporated area of all participating
counties; and
(II)
for participating municipalities, in all the participating municipalities.
(iv)
"Fire district" means a service area under Title 17B, Chapter 2a, Part 9, Service
Area Act:
(A)
created to provide fire protection, paramedic, and emergency services; and
(B)
in the creation of which an election was not required under Subsection
17B-1-214(3)(d).
(v)
"Participating county" means a county whose unincorporated area is included
within a public safety district at the time of the creation of the public safety
district.
(vi)
"Participating municipality" means a municipality whose area is included within
a public safety district at the time of the creation of the public safety district.
(vii)
"Police district" means a service area under Title 17B, Chapter 2a, Part 9,
Service Area Act, within a county of the first class:
(A)
created to provide law enforcement service; and
(B)
in the creation of which an election was not required under Subsection
17B-1-214(3)(d).
(viii)
"Public safety district" means a fire district or a police district.
(ix)
"Public safety service" means:
(A)
in the case of a public safety district that is a fire district, fire protection,
paramedic, and emergency services; and
(B)
in the case of a public safety district that is a police district, law enforcement
service.
(b)
(7)
(a)
In the first year following creation of a public safety district, the certified tax
rate of each participating county and each participating municipality shall be
decreased by the amount of the equalized public safety tax rate
calculated in
accordance with Subsection
(6)
.
(c)
(b)
In the first budget year following annexation to a public safety district, the
certified tax rate of each annexing county and each annexing municipality shall be
decreased by an amount equal to the amount of revenue budgeted by the annexing
county or annexing municipality:
(i)
for public safety service; and
(ii)
in:
(A)
for a taxing entity operating under a January 1 through December 31 fiscal
year, the prior calendar year; or
(B)
for a taxing entity operating under a July 1 through June 30 fiscal year, the
prior fiscal year.
(d)
(c)
Each tax levied under this section by a public safety district shall be considered
to be levied by:
(i)
each participating county and each annexing county for purposes of the county's
tax limitation under Section
59-2-908
; and
(ii)
each participating municipality and each annexing municipality for purposes of
the municipality's tax limitation under Section
10-5-112
, for a town, or Section
10-6-133
, for a city.
(e)
(d)
The calculation of a public safety district's certified tax rate for the year of
annexation shall be adjusted to include an amount of revenue equal to one half of the
amount of revenue budgeted by the annexing entity for public safety service in the
annexing entity's prior fiscal year if:
(i)
the public safety district operates on a January 1 through December 31 fiscal year;
(ii)
the public safety district approves an annexation of an entity operating on a July 1
through June 30 fiscal year; and
(iii)
the annexation described in Subsection
(6)(e)(ii)
(7)(d)(ii)
takes effect on July 1.
(7)
(8)
(a)
The base taxable value as defined in Section
17C-1-102
shall be reduced for
any year to the extent necessary to provide a community reinvestment agency
established under Title 17C, Limited Purpose Local Government Entities -
Community Reinvestment Agency Act, with approximately the same amount of
money the agency would have received without a reduction in the county's certified
tax rate, calculated in accordance with Section
59-2-924
, if:
(i)
in that year there is a decrease in the certified tax rate under Subsection
(2)
or
(3)(a)
;
(ii)
the amount of the decrease is more than 20% of the county's certified tax rate of
the previous year; and
(iii)
the decrease results in a reduction of the amount to be paid to the agency under
Section
17C-1-403
or
17C-1-404
.
(b)
The base taxable value as defined in Section
17C-1-102
shall be increased in any
year to the extent necessary to provide a community reinvestment agency with
approximately the same amount of money as the agency would have received without
an increase in the certified tax rate that year if:
(i)
in that year the base taxable value as defined in Section
17C-1-102
is reduced due
to a decrease in the certified tax rate under Subsection
(2)
or (3)(a); and
(ii)
the certified tax rate of a city, school district, special district, or special service
district increases independent of the adjustment to the taxable value of the base
year.
(c)
Notwithstanding a decrease in the certified tax rate under Subsection
(2)
or
(3)(a)
, the
amount of money allocated and, when collected, paid each year to a community
reinvestment agency established under Title 17C, Limited Purpose Local
Government Entities - Community Reinvestment Agency Act, for the payment of
bonds or other contract indebtedness, but not for administrative costs, may not be less
than
that
the
amount would have been without a decrease in the certified tax rate
under Subsection
(2)
or
(3)(a)
.
(8)
(a)
For the calendar year beginning on January 1, 2014, the calculation of a county
assessing and collecting levy shall be adjusted by the amount necessary to offset:
(i)
any change in the certified tax rate that may result from amendments to Part 16,
Multicounty Assessing and Collecting Levy, in Laws of Utah 2014, Chapter 270,
Section 3; and
(ii)
the difference in the amount of revenue a taxing entity receives from or
contributes to the Property Tax Valuation Fund, created in Section
59-2-1602
, that
may result from amendments to Part 16, Multicounty Assessing and Collecting
Levy, in Laws of Utah 2014, Chapter 270, Section 3.
(b)
A taxing entity is not required to comply with the notice and public hearing
requirements in Section
59-2-919
for an adjustment to the county assessing and
collecting levy described in Subsection (8)(a).
(9)
If a taxing entity receives decreased revenues from uniform fees on tangible personal
property under Section
59-2-405
as a result of any error in applying uniform fees to
motor vehicle registration in the calendar year beginning on January 1, 2023, the
commission may, for the calendar year beginning on January 1, 2024, increase the
taxing entity's budgeted revenue to offset the decreased revenues.
Section 78. Section
59-2-1004
is amended to read:
59-2-1004
Effective
01/01/27
. Appeal to county board of equalization -- Real
property -- Time period for appeal -- Public hearing requirements -- Decision of board --
Extensions approved by commission -- Appeal to commission.
(1)
As used in this section:
(a)
"Applicable lien date" means January 1 of the year in which the valuation or
equalization of real property is appealed to the county board of equalization.
(b)
"Final assessed value" means:
(i)
for real property for which the taxpayer appealed the valuation or equalization to
the county board of equalization in accordance with this section, the value given
to the real property by the county board of equalization, including a value based
on a stipulation of the parties;
(ii)
for real property for which the taxpayer or a county assessor appealed the
valuation or equalization to the commission in accordance with Section
59-2-1006
,
the value given to the real property by:
(A)
the commission, if the commission has issued a decision in the appeal or the
parties have entered a stipulation; or
(B)
a county board of equalization, if the commission has not yet issued a decision
in the appeal and the parties have not entered a stipulation; or
(iii)
for real property for which the taxpayer or a county assessor sought judicial
review of the valuation or equalization in accordance with Section
59-1-602
or
Title 63G, Chapter 4, Part 4, Judicial Review, the value given the real property by
the commission.
(c)
"Inflation adjusted value" means the value of the real property that is the subject of
the appeal as calculated by changing the final assessed value for the previous taxable
year for the real property by the median property value change.
(d)
"Median property value change" means the midpoint of the property value changes
for all real property that is:
(i)
of the same class of real property as the qualified real property; and
(ii)
located within the same county and within the same market area as the qualified
real property.
(e)
"Property value change" means the percentage change in the fair market value of real
property on or after January 1 of the previous year and before January 1 of the
current year.
(f)
"Qualified real property" means real property:
(i)
for which:
(A)
the taxpayer or a county assessor appealed the valuation or equalization for
the previous taxable year to the county board of equalization in accordance
with this section or the commission in accordance with Section
59-2-1006
;
(B)
the appeal described in Subsection
(1)(f)(i)(A)
,
resulted in a final assessed
value that was lower than the assessed value; and
(C)
the assessed value for the current taxable year is higher than the inflation
adjusted value; and
(ii)
that, on or after January 1 of the previous taxable year and before January 1 of the
current taxable year, has not had a qualifying change.
(g)
"Qualifying change" means one of the following changes to real property that occurs
on or after January 1 of the previous taxable year and before January 1 of the current
taxable year:
(i)
a physical improvement if, solely as a result of the physical improvement, the fair
market value of the physical improvement equals or exceeds the greater of 10% of
fair market value of the real property or $20,000;
(ii)
a zoning change, if the fair market value of the real property increases solely as a
result of the zoning change; or
(iii)
a change in the legal description of the real property, if the fair market value of
the real property increases solely as a result of the change in the legal description
of the real property.
(h)
"Qualifying contract" means a contract for the completed sale of residential property
that:
(i)
involves residential property for which a taxpayer appealed the valuation or
equalization to the county board of equalization;
(ii)
identifies the final sales price for the residential property described in Subsection
(1)(h)(i)
; and
(iii)
is executed within six months before or after the applicable lien date.
(2)
(a)
A taxpayer dissatisfied with the valuation or the equalization of the taxpayer's real
property may make an application to appeal by:
(i)
subject to Subsection
(2)(d)
, filing the application with the county board of
equalization within the time period described in Subsection
(3)
; or
(ii)
making an application by telephone within the time period described in
Subsection
(3)
if the county legislative body passes a resolution under Subsection
(11)
authorizing a taxpayer to make an application by telephone.
(b)
(i)
The county board of equalization shall make a rule describing the contents of
the application.
(ii)
In addition to any information the county board of equalization requires, the
application shall include information about:
(A)
the burden of proof in an appeal involving qualified real property; and
(B)
the process for the taxpayer to learn the inflation adjusted value of the
qualified real property.
(c)
(i)
(A)
The county assessor shall notify the county board of equalization of a
qualified real property's inflation adjusted value within 15 business days after
the date on which the county assessor receives notice that a taxpayer filed an
appeal with the county board of equalization.
(B)
The county assessor shall notify the commission of a qualified real property's
inflation adjusted value within 15 business days after the date on which the
county assessor receives notice that a person dissatisfied with the decision of a
county board of equalization files an appeal with the commission.
(ii)
(A)
A person may not appeal a county assessor's calculation of inflation
adjusted value but may appeal the fair market value of a qualified real property.
(B)
A person may appeal a determination of whether, on or after January 1 of the
previous taxable year and before January 1 of the current taxable year, real
property had a qualifying change.
(d)
For purposes of Subsection
(2)(a)
, the county board of equalization shall ensure that
a taxpayer has the ability to access and file an application to appeal the valuation or
equalization of real property through electronic means.
(3)
(a)
Except as provided in Subsection
(3)(b)
and for purposes of Subsection
(2)
, a
taxpayer shall make an application to appeal the valuation or the equalization of the
taxpayer's real property on or before the later of:
(i)
September 15 of the current calendar year; or
(ii)
the last day of a 45-day period beginning on the day on which the county auditor
provides the notice under Section
59-2-919.1
.
(b)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission shall make rules providing for circumstances under which the county
board of equalization is required to accept an application to appeal that is filed after
the time period prescribed in Subsection
(3)(a)
.
(4)
(a)
The taxpayer shall include in the application under Subsection
(2)(a)
:

(i)
the taxpayer's estimate of the fair market value of the property and any evidence
that may indicate that the assessed valuation of the taxpayer's property is
improperly equalized with the assessed valuation of comparable properties
; and
.
(ii)
a signed statement of the personal property located in a multi-tenant residential
property, as that term is defined in Section
59-2-301.8
if the taxpayer:
(A)
appeals the value of multi-tenant residential property assessed in accordance
with Section
59-2-301.8
; and
(B)
intends to contest the value of the personal property located within the
multi-tenant residential property.
(b)
For an appeal involving qualified real property, the county board of equalization
shall presume that the fair market value of the qualified real property is equal to the
inflation adjusted value.
(5)
Subject to Subsection
(6)
, in reviewing evidence submitted to a county board of
equalization by or on behalf of an owner or a county assessor, the county board of
equalization shall consider and weigh:
(a)
the accuracy, reliability, and comparability of the evidence presented by the owner or
the county assessor;
(b)
if submitted, the sales price of relevant property that was under contract for sale as of
the lien date but sold after the lien date;
(c)
if submitted, the sales offering price of property that was offered for sale as of the
lien date but did not sell, including considering and weighing the amount of time for
which, and manner in which, the property was offered for sale; and
(d)
if submitted, other evidence that is relevant to determining the fair market value of
the property.
(6)
(a)
This Subsection
(6)
applies only to an appeal to a county board of equalization
involving the valuation or equalization of residential property that is not qualified
real property.
(b)
If a qualifying contract is submitted as evidence in an appeal described in Subsection
(6)(a)
, the only evidence that the county board of equalization or hearing officer may
consider to determine that the final sales price identified in the qualifying contract
does not provide an accurate or reliable indication of the fair market value of the
residential property is evidence of the following, if submitted:
(i)
evidence disputing the nature of the qualifying contract as an arms-length
transaction;
(ii)
evidence demonstrating that changes in market conditions have occurred in the
time period between the day on which the qualifying contract was executed and
the applicable lien date; or
(iii)
evidence demonstrating that a qualifying change to the residential property has
occurred in the time period between the day on which the qualifying contract was
executed and the applicable lien date.
(c)
In determining the fair market value of residential property in an appeal described in
Subsection
(6)(a)
, the county board of equalization may not consider any evidence or
information other than the evidence submitted to the county board of equalization by
the parties in the appeal.
(7)
(a)
Except as provided in Subsection
(7)(b)
, at least five days before the day on which
the county board of equalization holds a public hearing on an appeal:
(i)
the county assessor shall provide the taxpayer any evidence the county assessor
relies upon in support of the county assessor's valuation; and
(ii)
the taxpayer shall provide the county assessor any evidence not previously
provided to the county assessor that the taxpayer relies upon in support of the
taxpayer's appeal.
(b)
(i)
The deadline described in Subsection
(7)(a)
does not apply to evidence that is
commercial information as defined in Section
59-1-404
, if:
(A)
for the purpose of complying with Section
59-1-404
, the county assessor
requires that the taxpayer execute a nondisclosure agreement before the county
assessor discloses the evidence; and
(B)
the taxpayer fails to execute the nondisclosure agreement before the deadline
described in Subsection
(7)(a)
.
(ii)
The county assessor shall disclose evidence described in Subsection
(7)(b)(i)
as
soon as practicable after the county assessor receives the executed nondisclosure
agreement.
(iii)
The county assessor shall provide the taxpayer a copy of the nondisclosure
agreement with reasonable time for the taxpayer to review and execute the
agreement before the deadline described in Subsection
(7)(a)
expires.
(c)
If at the public hearing, a party presents evidence not previously provided to the
other party, the county board of equalization shall allow the other party to respond to
the evidence in writing within 10 days after the day on which the public hearing
occurs.
(d)
(i)
A county board of equalization may adopt rules governing the deadlines
described in this Subsection
(7)
, if the rules are no less stringent than the
provisions of this Subsection
(7)
.
(ii)
A county board of equalization's rule that complies with Subsection
(7)(d)(i)

controls over the provisions of this subsection.
(8)
(a)
The county board of equalization shall meet and hold public hearings as described
in Section
59-2-1001
.
(b)
(i)
For purposes of this Subsection
(8)(b)
, "significant adjustment" means a
proposed adjustment to the valuation of real property that:
(A)
is to be made by a county board of equalization; and
(B)
would result in a valuation that differs from the original assessed value by at
least 20% and $1,000,000.
(ii)
When a county board of equalization is going to consider a significant
adjustment, the county board of equalization shall:
(A)
list the significant adjustment as a separate item on the agenda of the public
hearing at which the county board of equalization is going to consider the
significant adjustment; and
(B)
for purposes of the agenda described in Subsection
(8)(b)(ii)(A)
, provide a
description of the property for which the county board of equalization is
considering a significant adjustment.
(c)
The county board of equalization shall make a decision on each appeal filed in
accordance with this section within 60 days after the day on which the taxpayer
makes an application.
(d)
The commission may approve the extension of a time period provided for in
Subsection
(8)(c)
for a county board of equalization to make a decision on an appeal.
(e)
Unless the commission approves the extension of a time period under Subsection
(8)(d)
, if a county board of equalization fails to make a decision on an appeal within
the time period described in Subsection
(8)(c)
, the county legislative body shall:
(i)
list the appeal, by property owner and parcel number, on the agenda for the next
meeting the county legislative body holds after the expiration of the time period
described in Subsection
(8)(c)
; and
(ii)
hear the appeal at the meeting described in Subsection
(8)(e)(i)
.
(f)
The decision of the county board of equalization shall contain:
(i)
a determination of the valuation of the property based on fair market value; and
(ii)
a conclusion that the fair market value is properly equalized with the assessed
value of comparable properties.
(g)
If no evidence is presented before the county board of equalization, the county board
of equalization shall presume that the equalization issue has been met.
(h)
(i)
If the fair market value of the property that is the subject of the appeal deviates
plus or minus 5% from the assessed value of comparable properties, the county
board of equalization shall adjust the valuation of the appealed property to reflect
a value equalized with the assessed value of comparable properties.
(ii)
Subject to Sections
59-2-301.1
,
59-2-301.2
,
59-2-301.3
,
and
59-2-301.4
,
equalized value established under Subsection
(8)(h)(i)
shall be the assessed value
for property tax purposes until the county assessor is able to evaluate and equalize
the assessed value of all comparable properties to bring all comparable properties
into conformity with full fair market value.
(9)
(a)
If the decision of the county board of equalization warrants a refund of any
amount of property taxes paid for the tax year for the real property that is the subject
of the appeal, the county shall issue the refund directly to the taxpayer that paid the
property taxes, or an officer or agent of that taxpayer as identified in the information
provided under Subsection
(9)(b)
, regardless of whether the taxpayer is the owner of
record of the real property at the time the decision is rendered.
(b)
A taxpayer entitled to a refund under this section that is not the owner of record of
the real property subject to the appeal shall, within 10 calendar days after the day on
which the decision of the county board of equalization is rendered, provide the
following information to the county board of equalization:
(i)
a statement that the taxpayer is entitled to receive the refund under Subsection
(9)(a)
;
(ii)
the name of the taxpayer, or an officer or agent of that taxpayer, entitled to
receive the refund;
(iii)
the mailing address of the taxpayer, or an officer or agent of that taxpayer, to
which the taxpayer requests the refund to be sent; and
(iv)
any other information requested by the county board of equalization.
(10)
If any taxpayer is dissatisfied with the decision of the county board of equalization, the
taxpayer may file an appeal with the commission as described in Section
59-2-1006
.
(11)
A county legislative body may pass a resolution authorizing taxpayers owing taxes on
property assessed by that county to file property tax appeals applications under this
section by telephone.
Section 79. Section
59-2-1006
is amended to read:
59-2-1006
Effective
01/01/27
. Appeal to commission -- Duties of auditor --
Decision by commission.
(1)
Any person dissatisfied with the decision of the county board of equalization concerning
the assessment and equalization of any property, or the determination of any exemption
in which the person has an interest, or a tax relief decision made under designated
decision-making authority as described in Section
59-2-1101
or Chapter 2a, Tax Relief
Through Property Tax, may appeal that decision to the commission by
:

(a)
filing a notice of appeal specifying the grounds for the appeal with the county
auditor within 30 days after the final action of the county board or entity with
designated decision-making authority described in Section
59-2-1101
or Chapter 2a,
Tax Relief Through Property Tax
; and
.
(b)
if the county assessor valued the property in accordance with Section
59-2-301.8

and the taxpayer intends to contest the value of personal property located in a
multi-tenant residential property, as that term is defined in Section
59-2-301.8
,
submitting a signed statement of the personal property with the notice of appeal.
(2)
The auditor shall:
(a)
file one notice with the commission;
(b)
certify and transmit to the commission:
(i)
the minutes of the proceedings of the county board of equalization or entity with
designated decision-making authority for the matter appealed;
(ii)
all documentary evidence received in that proceeding; and
(iii)
a transcript of any testimony taken at that proceeding that was preserved;
and
(c)
if the appeal is from a hearing where an exemption was granted or denied, certify and
transmit to the commission the written decision of:
(i)
the board of equalization as required by Section
59-2-1102
; or
(ii)
the entity with designated decision-making authority
; and
.
(d)
any signed statement submitted in accordance with Subsection
(1)(b)
.
(3)
In reviewing a decision described in Subsection
(1)
, the commission may:
(a)
admit additional evidence;
(b)
issue orders that it considers to be just and proper; and
(c)
make any correction or change in the assessment or order of the county board of
equalization or entity with decision-making authority.
(4)
In reviewing evidence submitted to the commission to decide an appeal under this
section, the commission shall consider and weigh:
(a)
the accuracy, reliability, and comparability of the evidence presented;
(b)
if submitted, the sales price of relevant property that was under contract for sale as of
the lien date but sold after the lien date;
(c)
if submitted, the sales offering price of property that was offered for sale as of the
lien date but did not sell, including considering and weighing the amount of time for
which, and manner in which, the property was offered for sale; and
(d)
if submitted, other evidence that is relevant to determining the fair market value of
the property.
(5)
In reviewing a decision described in Subsection
(1)
, the commission shall adjust
property valuations to reflect a value equalized with the assessed value of other
comparable properties if:
(a)
the issue of equalization of property values is raised; and
(b)
the commission determines that the property that is the subject of the appeal deviates
in value plus or minus 5% from the assessed value of comparable properties.
(6)
The commission shall decide all appeals taken
pursuant to
in accordance with
this
section not later than March 1 of the following year for real property and within 90 days
for personal property, and shall report its decision, order, or assessment to the county
auditor, who shall make all changes necessary to comply with the decision, order, or
assessment.
Section 80. Section
59-2-1330
is amended to read:
59-2-1330
Effective
01/01/27
. Payment of property taxes -- Payments to
taxpayer by state or taxing entity -- Refund of penalties paid by taxpayer -- Refund of
interest paid by taxpayer -- Payment of interest to taxpayer -- Judgment levy --
Objections to assessments by the commission -- Time periods for making payments to
taxpayer.
(1)
Unless otherwise specifically provided by statute, property taxes shall be paid directly
to the county treasurer:
(a)
on the date that the property taxes are due; and
(b)
as provided in this chapter.
(2)
(a)
The county treasurer shall apply a payment that is insufficient to cover both a tax
or tax notice charge that is deferred in accordance with Chapter 2a, Part 7,
Discretionary Deferral, Chapter 2a, Part 8, Nondiscretionary Deferral for Property
with Qualifying Increase, or Chapter 2a, Part 9, Nondiscretionary Deferral for
Elderly Property Owners, and a current year property tax or tax notice charge to the
current tax year property tax or tax notice charge first.
(b)
The county treasurer shall send notice to the property owner:
(i)
that the payment was insufficient;
(ii)
that the county applied the payment to the tax or tax notice charges for the current
tax year; and
(iii)
of the amount of tax and tax notice charge that is outstanding.
(3)
A taxpayer shall receive payment as provided in this section if a reduction in the amount
of any tax levied against any property for which the taxpayer paid a tax or any portion of
a tax under this chapter for a calendar year is required by a final and unappealable
judgment or order described in Subsection
(4)
issued by:
(a)
a county board of equalization;
(b)
the commission; or
(c)
a court of competent jurisdiction.
(4)
(a)
For purposes of Subsection
(3)
, the state or any taxing entity that has received
property taxes or any portion of property taxes from a taxpayer described in
Subsection
(2)
shall pay the taxpayer if:
(i)
the taxes the taxpayer paid in accordance with Subsection
(3)
are collected by an
authorized officer of the:
(A)
county; or
(B)
state; and
(ii)
the taxpayer obtains a final and unappealable judgment or order:
(A)
from a county board of equalization, the commission, or a court of competent
jurisdiction;
(B)
against:
(I)
the taxing entity or an authorized officer of the taxing entity; or
(II)
the state or an authorized officer of the state; and
(C)
ordering a reduction in the amount of any tax levied against any property for
which a taxpayer paid a tax or any portion of a tax under this chapter for the
calendar year.
(b)
The amount that the state or a taxing entity shall pay a taxpayer shall be determined
in accordance with Subsections
(5)
through
(8)
.
(5)
For purposes of Subsections
(3)
and
(4)
, the amount the state shall pay to a taxpayer is
equal to the sum of:
(a)
if the difference described in this Subsection
(5)(a)
is greater than $0, the difference
between:
(i)
the tax the taxpayer paid to the state in accordance with Subsection
(3)
; and
(ii)
the amount of the taxpayer's tax liability to the state after the reduction in the
amount of tax levied against the property in accordance with the final and
unappealable judgment or order described in Subsection
(4)
;
(b)
if the difference described in this Subsection
(5)(b)
is greater than $0, the difference
between:
(i)
any penalties the taxpayer paid to the state in accordance with Section
59-2-1331
;
and
(ii)
the amount of penalties the taxpayer is liable to pay to the state in accordance
with Section
59-2-1331
after the reduction in the amount of tax levied against the
property in accordance with the final and unappealable judgment or order
described in Subsection
(4)
;
(c)
as provided in Subsection
(7)(a)
, interest the taxpayer paid in accordance with
Section
59-2-1331
on the amounts described in Subsections
(5)(a)
and
(5)(b)
; and
(d)
as provided in Subsection
(7)(b)
, interest on the sum of the amounts described in
Subsections
(5)(a)
, (5)(b), and (5)(c).
(6)
For purposes of Subsections
(3)
and
(4)
, the amount a taxing entity shall pay to a
taxpayer is equal to the sum of:
(a)
if the difference described in this Subsection
(6)(a)
is greater than $0, the difference
between:
(i)
the tax the taxpayer paid to the taxing entity in accordance with Subsection
(3)
;
and
(ii)
the amount of the taxpayer's tax liability to the taxing entity after the reduction in
the amount of tax levied against the property in accordance with the final and
unappealable judgment or order described in Subsection
(4)
;
(b)
if the difference described in this Subsection
(6)(b)
is greater than $0, the difference
between:
(i)
any penalties the taxpayer paid to the taxing entity in accordance with Section
59-2-1331
; and
(ii)
the amount of penalties the taxpayer is liable to pay to the taxing entity in
accordance with Section
59-2-1331
after the reduction in the amount of tax levied
against the property in accordance with the final and unappealable judgment or
order described in Subsection
(4)
;
(c)
as provided in Subsection
(7)(a)
, interest the taxpayer paid in accordance with
Section
59-2-1331
on the amounts described in Subsections
(6)(a)
and
(6)(b)
; and
(d)
as provided in Subsection
(7)(b)
, interest on the sum of the amounts described in
Subsections
(6)(a)
, (6)(b), and (6)(c).
(7)
Except as provided in Subsection
(8)
:
(a)
interest shall be refunded to a taxpayer on the amount described in Subsection
(5)(c)

or
(6)(c)
in an amount equal to the amount of interest the taxpayer paid in accordance
with Section
59-2-1331
; and
(b)
interest shall be paid to a taxpayer on the amount described in Subsection
(5)(d)
or
(6)(d)
:
(i)
beginning on the later of:
(A)
the day on which the taxpayer paid the tax in accordance with Subsection
(3)
;
or
(B)
January 1 of the calendar year immediately following the calendar year for
which the tax was due;
(ii)
ending on the day on which the state or a taxing entity pays to the taxpayer the
amount required by Subsection
(5)
or
(6)
; and
(iii)
at the interest rate earned by the state treasurer on public funds transferred to the
Public Treasurers' Investment Fund as defined in Section
51-7-3
.
(8)
(a)
The state may not pay or refund interest to a taxpayer under Subsection
(7)
on any
tax the taxpayer paid in accordance with Subsection
(3)
that exceeds the amount of
tax levied by the state for that calendar year as stated on the notice required by
Section
59-2-1317
.
(b)
A taxing entity may not pay or refund interest to a taxpayer under Subsection
(7)
on
any tax the taxpayer paid in accordance with Subsection
(3)
that exceeds the amount
of tax levied by the taxing entity for that calendar year as stated on the notice
required by Section
59-2-1317
.
(9)
(a)
Each taxing entity may levy a tax to pay the taxing entity's share of the final and
unappealable judgment or order described in Subsection
(4)
if:
(i)
the final and unappealable judgment or order is issued no later than 15 days
prior
to
before
the date the certified tax rate is set under Section
59-2-924
;
(ii)
the following information is included on the notice under Section
59-2-919.1
59-2-918.5
:
(A)
the amount of the judgment levy; and
(B)
the term of the judgment levy; and
(iii)
the final and unappealable judgment or order is an eligible judgment, as defined
in Section
59-2-102
.
(b)
The levy under Subsection
(9)(a)
is in addition to, and exempt from, the maximum
levy established for the taxing entity.
(c)
A taxing entity may divide a judgment levy under this Subsection
(9)
and impose the
judgment levy in more than one subsequent tax year.
(10)
(a)
A taxpayer that objects to the assessment of property assessed by the
commission shall pay, on or before the property tax due date established under
Subsection
59-2-1331(1)
or Section
59-2-1332
, the full amount of taxes stated on the
notice required by Section
59-2-1317
if:
(i)
the taxpayer has applied to the commission for a hearing in accordance with
Section
59-2-1007
on the objection to the assessment; and
(ii)
the commission has not issued a written decision on the objection to the
assessment in accordance with Section
59-2-1007
.
(b)
A taxpayer that pays the full amount of taxes due under Subsection
(10)(a)
is not
required to pay penalties or interest on an assessment described in Subsection
(10)(a)

unless:
(i)
a final and unappealable judgment or order establishing that the property
described in Subsection
(10)(a)
has a value greater than the value stated on the
notice required by Section
59-2-1317
is issued by:
(A)
the commission; or
(B)
a court of competent jurisdiction; and
(ii)
the taxpayer fails to pay the additional tax liability resulting from the final and
unappealable judgment or order described in Subsection
(10)(b)(i)
within a 45-day
period after the county bills the taxpayer for the additional tax liability.
(11)
(a)
Except as provided in Subsection
(11)(b)
, a payment that is required by this
section shall be paid to a taxpayer:
(i)
within 120 days after the day on which the final and unappealable judgment or
order is issued in accordance with Subsection
(4)
; or
(ii)
if a judgment levy is imposed in accordance with Subsection
(9)
:
(A)
if the payment to the taxpayer required by this section is $15,000 or more, no
later than December 31 of the first year in which the judgment levy is imposed;
and
(B)
if the payment to the taxpayer required by this section is less than $15,000,
within 120 days after the date the final and unappealable judgment or order is
issued in accordance with Subsection
(4)
.
(b)
A taxpayer may enter into an agreement:
(i)
that establishes a time period other than a time period described in Subsection
(11)(a)
for making a payment to the taxpayer that is required by this section; and
(ii)
with:
(A)
an authorized officer of a taxing entity for a tax imposed by a taxing entity; or
(B)
an authorized officer of the state for a tax imposed by the state.
Section 81. Section
59-2-1602
is amended to read:
59-2-1602
Effective
01/01/27
. Property Tax Valuation Fund -- Statewide levy --
Additional county levy.
(1)
(a)
There is created a custodial fund known as the "Property Tax Valuation Fund."
(b)
The fund consists of:
(i)
deposits made and penalties received under Subsection
(3)
; and
(ii)
interest on money deposited into the fund.
(c)
Deposits, penalties, and interest described in Subsection
(1)(b)
shall be disbursed and
used as provided in Section
59-2-1603
.
(2)
(a)
Each county shall
annually
impose
annually
a multicounty assessing and
collecting levy as provided in this Subsection
(2)
.
(b)
The tax rate of the multicounty assessing and collecting levy is the certified revenue
levy rounded up to the sixth decimal place.
(c)
The state treasurer shall allocate all revenue collected from the multicounty assessing
and collecting levy to the Multicounty Appraisal Trust.
(3)
(a)
The
county shall separately state the
multicounty assessing and collecting levy
imposed under Subsection
(2)

shall be separately stated
on the tax notice as a
multicounty assessing and collecting levy.
(b)
The multicounty assessing and collecting levy is:
(i)
exempt from Sections
17C-1-403
through
17C-1-406
;
and
(ii)
in addition to and exempt from the maximum levies allowable under Section
59-2-908
; and
.
(iii)
exempt from the notice and public hearing requirements of Section
59-2-919
.
(c)
(i)
Each county shall transmit quarterly to the state treasurer the revenue collected
from the multicounty assessing and collecting levy.
(ii)
The
revenue transmitted under Subsection
(3)(c)(i)
shall be transmitted
county
shall transmit the revenue described in Subsection
(3)(c)(i)
no later than the tenth
day of the month following the end of the quarter in which
the county collects
the
revenue
is collected
.
(iii)
If a county transmits revenue described in Subsection
(3)(c)(i)
after the tenth day
of the month following the end of the quarter in which the county collects the
revenue, the county shall pay an interest penalty at the rate of 10% each year until
the county transmits the revenue.
(iii)
If revenue transmitted under Subsection
(3)(c)(i)
is transmitted after the tenth
day of the month following the end of the quarter in which the revenue is
collected, the county shall pay an interest penalty at the rate of 10% each year
until the revenue is transmitted.
(d)
The state treasurer shall allocate the penalties received under this Subsection
(3)
in
the same manner as
revenue is allocated
the state treasurer allocates the revenue

under Subsection
(2)(c)
.
(4)
(a)
A county may levy a county additional property tax in accordance with this
Subsection
(4)
.
(b)
The county additional property tax:
(i)
shall be separately stated on the tax notice as a county assessing and collecting
levy;
(ii)
may not be incorporated into the rate of any other levy;
(iii)
is exempt from Sections
17C-1-403
through
17C-1-406
; and
(iv)
is in addition to and exempt from the maximum levies allowable under Section
59-2-908
.
(c)
Revenue
A county shall use revenue
collected from the county additional property
tax
shall be used
to:
(i)
promote the accurate valuation and uniform assessment levels of property as
required by Section
59-2-103
;
(ii)
promote the efficient administration of the property tax system, including the
costs of assessment, collection, and distribution of property taxes;
(iii)
fund state mandated actions to meet legislative mandates or judicial or
administrative orders that relate to promoting:
(A)
the accurate valuation of property; and
(B)
the establishment and maintenance of uniform assessment levels within and
among counties; and
(iv)
establish reappraisal programs that:
(A)
are adopted by a resolution or ordinance of the county legislative body; and
(B)
conform to rules the commission makes in accordance with
Title 63G,
Chapter 3, Utah Administrative Rulemaking Act
.
Section 82. Section
59-12-703
is amended to read:
59-12-703
Effective
01/01/27
. Base -- Rate -- Imposition of tax -- Expenditure of
revenue -- Administration -- Enactment or repeal of tax -- Effective date -- Notice
requirements.
(1)
(a)
Subject to the other provisions of this section, a county legislative body may
submit an opinion question to the residents of that county, by majority vote of all
members of the legislative body, so that each resident of the county, except residents
in municipalities that have already imposed a sales and use tax under
Part 14, City or
Town Option Funding for Botanical, Cultural, Recreational, and Zoological
Organizations or Facilities
, has an opportunity to express the resident's opinion on the
imposition of a
impose a
local sales and use tax of .1% on the transactions described
in Subsection
59-12-103(1)
located within the county, to:
(i)
fund cultural facilities, recreational facilities, and zoological facilities, botanical
organizations, cultural organizations, and zoological organizations, and rural radio
stations, in
that
the
county; or
(ii)
provide funding for a botanical organization, cultural organization, or zoological
organization to pay for use of a bus or facility rental if that use of the bus or
facility rental is in furtherance of the botanical organization's, cultural
organization's, or zoological organization's primary purpose.
(b)
The opinion question required by this section shall state:
"Shall (insert the name of the county), Utah, be authorized to impose a .1% sales and
use tax for (list the purposes for which the revenue collected from the sales and use tax shall be
expended)?"
(c)
(b)
A county legislative body may not impose a tax under this section on:
(i)
the sales and uses described in Section
59-12-104
to the extent the sales and uses
are exempt from taxation under Section
59-12-104
;
(ii)
sales and uses within a municipality that has already imposed a sales and use tax
under
Part 14, City or Town Option Funding for Botanical, Cultural, Recreational,
and Zoological Organizations or Facilities
; and
(iii)
except as provided in Subsection
(1)(e)
, amounts paid or charged for food and
food ingredients.
(d)
(c)
For purposes of this Subsection
(1)
, the location of a transaction shall be
determined in accordance with Sections
59-12-211
through
59-12-215
.
(e)
(d)
A county legislative body imposing a tax under this section shall impose the tax
on the purchase price or sales price for amounts paid or charged for food and food
ingredients if the food and food ingredients are sold as part of a bundled transaction
attributable to food and food ingredients and tangible personal property other than
food and food ingredients.
(f)
The election shall follow the procedures outlined in
Title 11, Chapter 14, Local
Government Bonding Act
.
(e)
Before a county legislative body may impose the tax for the first time, the county
legislative body shall:
(i)
pass an ordinance to impose the tax, contingent upon the voters' approval; and
(ii)
submit the legislation to the voters of the county, except voters in municipalities
that have imposed a sales and use tax under Part 14, City or Town Option Funding
for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities,
in accordance with Title 20A, Chapter 7, Part 9, Tax Increase Voting
Requirements.
(2)
(a)
If the county legislative body determines that a majority of the county's
registered voters voting on the imposition of the tax have voted in favor of the
imposition of the tax in accordance with Subsection
(1)
, the county legislative body
may impose the tax by a majority vote of all members of the legislative body on the
transactions:
(i)
described in Subsection
(1)
; and
(ii)
within the county, including the cities and towns located in the county, except
those cities and towns that have already imposed a sales and use tax under
Part 14,
City or Town Option Funding for Botanical, Cultural, Recreational, and
Zoological Organizations or Facilities
.
(b)
A county legislative body may revise county ordinances to reflect statutory changes
to the distribution formula or eligible recipients of revenue generated from a tax
imposed under Subsection
(2)(a)
without submitting an opinion question to residents
of the county.
(2)
A county legislative body may revise county ordinances to reflect statutory changes to
the distribution formula or eligible recipients of revenue generated from a tax imposed
under this section without submitting the legislation to the voters of the county.
(3)
(a)
Except as provided in Subsection
(3)(b)
, a tax authorized under this part shall be
administered, collected, enforced, and interpreted in accordance with:
(i)
the same procedures used to administer, collect, enforce, and interpret the tax
under:
(A)
Part 1, Tax Collection; or
(B)
Part 2, Local Sales and Use Tax Act; and
(ii)
Chapter 1, General Taxation Policies.
(b)
A tax under this part is not subject to Subsections
59-12-205(2)
and
(4)
through (6).
(c)
A tax authorized under this section is levied for a period of 10 years and may be
reauthorized at the end of the 10-year period in accordance with Subsection
(4)
.
(4)
Except as provided in Subsection
(5)
, a county legislative body shall reauthorize a tax
under this part by:
(a)
passing an ordinance continuing the tax; and
(b)
submitting the legislation to the voters of the county, except voters in municipalities
that have imposed a sales and use tax under Part 14, City or Town Option Funding
for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, in
accordance with Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements.
(3)
(5)
(a)
After the residents of a county of the third, fourth, fifth, or sixth class
authorize a tax under this part in accordance with
Subsection
(1)
Subsections
(1)
and
(4)
for two consecutive 10-year periods, the tax may be reauthorized only by a
majority vote of the members of the county legislative body.
(b)
For purposes of reauthorizing the tax in accordance with Subsection
(3)(a)
(5)(a)
,
the county legislative body shall post the purposes for
imposing
continuing
the tax
at least 24 hours before the meeting at which the county legislative body votes to
reauthorize the tax.
(4)
(6)
Subject to Section
59-12-704
, a county shall expend revenue
collected from a tax
imposed under Subsection
(2)
or (3)
the county collects from a tax imposed in
accordance with this part
:
(a)
to fund cultural facilities, recreational facilities, and zoological facilities located
within the county or a city or town located in the county, except a city or town that
has already imposed a sales and use tax under
Part 14, City or Town Option Funding
for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities
;
(b)
to fund ongoing operating expenses of:
(i)
recreational facilities described in Subsection
(4)(a)
(6)(a)
;
(ii)
botanical organizations, cultural organizations, and zoological organizations
within the county; and
(iii)
rural radio stations within the county; and
(c)
(i)
as stated in the
opinion question described in Subsection
(1)
if the county
authorizes the tax in accordance with Subsections
(1)
and
(2)
ballot title for
legislation the county submits to voters in accordance with Subsection
(1)
or
(4)
;
or
(ii)
for the purposes posted by the members of the county legislative body if the
county legislative body reauthorizes the tax in accordance with Subsection
(3)
(5)
.
(5)
(a)
A tax authorized under this part shall be:
(i)
except as provided in Subsection
(5)(b)
, administered, collected, enforced, and
interpreted in accordance with:
(A)
the same procedures used to administer, collect, enforce, and interpret the tax
under:
(I)
Part 1, Tax Collection
; or
(II)
Part 2, Local Sales and Use Tax Act
; and
(B)
Chapter 1, General Taxation Policies
; and
(ii)
levied for a period of 10 years and may be reauthorized at the end of the 10-year
period in accordance with this section.
(b)
A tax under this part is not subject to Subsections
59-12-205(2)
and (4) through (6).
(6)
(7)
(a)
For purposes of this Subsection
(6)
(7)
:
(i)
"Annexation" means an annexation to a county under Title
17, Chapter 61, Part 2
,
Consolidation of Counties, or Part 3, County Annexation.
(ii)
"Annexing area" means an area that is annexed into a county.
(b)
(i)
Except as provided in Subsection
(6)(c) or (d)
(
7)(c)
or (7)(d)
, if a county
enacts or repeals a tax under this part, the enactment or repeal shall take effect:
(A)
on the first day of a calendar quarter; and
(B)
after a 90-day period beginning on the date the commission receives notice
meeting the requirements of Subsection
(6)(b)(ii)
(7)(b)(ii)
from the county.
(ii)
The notice described in Subsection
(6)(b)(i)(B)
(7)(b)(i)(B)
shall state:
(A)
that the county will enact or repeal a tax under this part;
(B)
the statutory authority for the tax described in Subsection
(6)(b)(ii)(A)
(7)(b)(ii)(A)
;
(C)
the effective date of the tax described in Subsection
(6)(b)(ii)(A)
(7)(b)(ii)(A)
;
and
(D)
if the county enacts the tax described in Subsection
(6)(b)(ii)(A)
(7)(b)(ii)(A)
,
the rate of the tax.
(c)
(i)
If the billing period for a transaction begins before the effective date of the
enactment of the tax under this section, the enactment of the tax takes effect on the
first day of the first billing period that begins on or after the effective date of the
enactment of the tax.
(ii)
The repeal of a tax applies to a billing period if the billing statement for the
billing period is produced on or after the effective date of the repeal of the tax
imposed under this section.
(d)
(i)
If a tax due under this chapter on a catalogue sale is computed on the basis of
sales and use tax rates published in the catalogue, an enactment or repeal of a tax
described in Subsection
(6)(b)(i)
(7)(b)(i)
takes effect:
(A)
(i)
on the first day of a calendar quarter; and
(B)
(ii)
beginning 60 days after the effective date of the enactment or repeal
under
Subsection
(6)(b)(i)
.
(ii)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
,
the commission may by rule define the term "catalogue sale."
(e)
(i)
Except as provided in Subsection
(6)(f) or (g)
(7)(f)
or (7)(g)
, if an annexation
will result in the enactment or repeal of a tax under this part for an annexing area,
the enactment or repeal shall take effect:
(A)
on the first day of a calendar quarter; and
(B)
after a 90-day period beginning on the date the commission receives notice
meeting the requirements of Subsection
(6)(e)(ii)
(7)(e)(ii)
from the county
that annexes the annexing area.
(ii)
The notice described in Subsection
(6)(e)(i)(B)
(
7)(e)(i)(B)
shall state:
(A)
that the annexation described in Subsection
(6)(e)(i)
(7)(e)(i)
will result in an
enactment or repeal of a tax under this part for the annexing area;
(B)
the statutory authority for the tax described in Subsection
(6)(e)(ii)(A)
(
7)(e)(ii)(A)
;
(C)
the effective date of the tax described in Subsection
(6)(e)(ii)(A)
(7)(e)(ii)(A)
;
and
(D)
the rate of the tax described in Subsection
(6)(e)(ii)(A)
(
7)(e)(ii)(A)
.
(f)
(i)
If the billing period for a transaction begins before the effective date of the
enactment of the tax under this section, the enactment of the tax takes effect on the
first day of the first billing period that begins on or after the effective date of the
enactment of the tax.
(ii)
The repeal of a tax applies to a billing period if the billing statement for the
billing period is produced on or after the effective date of the repeal of the tax
imposed under this section.
(g)
(i)
If a tax due under this chapter on a catalogue sale is computed on the basis of
sales and use tax rates published in the catalogue, an enactment or repeal of a tax
described in Subsection
(6)(e)(i)
(7)(e)(i)
takes effect:
(A)
on the first day of a calendar quarter; and
(B)
beginning 60 days after the effective date of the enactment or repeal
under
Subsection
(6)(e)(i)
.
(ii)
(h)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
,
the commission may by rule define the term "catalogue sale
.
"
for purposes of this
Subsection
(7)
.
Section 83. Section
59-12-704
is amended to read:
59-12-704
Effective
01/01/27
. Distribution of revenue -- Advisory board
creation -- Determining operating expenses -- Administrative charge.
(1)
Except as provided in Subsections
(7)(b)
and
(9)
, and subject to the requirements of this
section, the county legislative body of a county of the first class shall distribute annually
any revenue collected under this part to support cultural facilities, recreational facilities,
and zoological facilities and botanical organizations, cultural organizations, and
zoological organizations within that first class county as follows:
(a)
30% of the revenue to support cultural facilities and recreational facilities located
within the county;
(b)
16% of the revenue to support zoological facilities and zoological organizations
located within the county as provided in Subsection
(2)
;
(c)
as provided in Subsection
(5)
, 45% of the revenue to support no more than 22
botanical organizations and cultural organizations:
(i)
each of which has average annual operating expenses of more than $250,000 as
determined under Subsection
(7)
; and
(ii)
whose activities impact all or a significant region of the county or state; and
(d)
9% of the revenue to botanical organizations and cultural organizations that do not
receive revenue under Subsection
(1)(c)
in communities throughout the county as
determined by the county legislative body.
(2)
(a)
The distribution described in Subsection
(1)(b)
shall support no more than three
zoological facilities and zoological organizations located within the county and
having average annual operating expenses of $1,500,000 or more as determined
under Subsection
(7)
.
(b)
For the calendar years that begin on or after January 1, 2025, and on or before
January 1, 2029, the county shall distribute the 16% of the revenue as follows:
(i)
8.25% of the revenue to support a zoological organization having as the zoological
organization's primary purpose the operation of an aviary, or a zoological facility
that is part of or integrated with an aviary;
(ii)
an amount equal to the amount distributed during the previous calendar year to
support a zoological organization having as the zoological organization's primary
purpose the operation of a zoological park, or a zoological facility that is part of or
integrated with a zoological park; and
(iii)
the remaining amount to a zoological organization having as the zoological
organization's primary purpose the operation of an aquarium, or a zoological
facility that is part of or integrated with an aquarium.
(c)
For a calendar year that begins on or after January 1, 2030, the county shall provide
by ordinance for the distribution of the 16% of revenue to no more than three
zoological facilities and zoological organizations located within the county and
having average annual operating expenses of $1,500,000 or more as determined
under Subsection
(7)
.
(3)
If more than one zoological organization or zoological facility qualifies to receive the
money described in Subsection
(2)
, the county legislative body shall distribute the
money described in the subsection for which more than one zoological organization or
zoological facility qualifies to whichever zoological organization or zoological facility
the county legislative body determines is most appropriate, except that a zoological
organization or zoological facility may not receive money under more than one
subsection under Subsection
(2)
.
(4)
If no zoological organization or zoological facility qualifies to receive money described
in Subsection
(2)
, the county legislative body shall distribute the money described in the
subsection for which no zoological organization or zoological facility qualifies among
the zoological organizations or zoological facilities qualifying for and receiving money
under the other subsections in proportion to the zoological organizations' or zoological
facilities' average annual operating expenses as determined under Subsection
(7)
.
(5)
(a)
Subject to Subsection
(5)(b)
, the county legislative body shall distribute the
money described in Subsection
(1)(c)
among the botanical organizations and cultural
organizations in proportion to the botanical organizations' and cultural organizations'
average annual operating expenses as determined under Subsection
(7)
.
(b)
The county may not distribute to any botanical organization or cultural organization
described in Subsection
(1)(c)
an amount that exceeds 35% of the botanical
organization's or cultural organization's operating budget.
(6)
(a)
The county legislative body of each county shall create an advisory board to
advise the county legislative body on disbursement of funds to botanical
organizations and cultural organizations under Subsection
(1)(c)
.
(b)
(i)
The advisory board under Subsection
(6)(a)
shall consist of seven members
appointed by the county legislative body.
(ii)
In a county of the first class, the Division of Arts and Museums created in Section
9-6-201
shall appoint two of the seven members of the advisory board under
Subsection
(6)(a)
.
(7)
(a)
Except as provided in Subsection
(7)(b)
, to be eligible to receive money collected
by the county under this part, a botanical organization, cultural organization,
zoological organization, and zoological facility located within a county of the first
class shall, every year:
(i)
calculate its average annual operating expenses based upon audited operating
expenses for three preceding fiscal years; and
(ii)
submit to the appropriate county legislative body:
(A)
a verified audit of annual operating expenses for each of those three preceding
fiscal years; and
(B)
the average annual operating expenses as calculated under Subsection
(7)(a)(i)
.
(b)
The county legislative body may waive the operating expenses reporting
requirements under Subsection
(7)(a)
for organizations described in Subsection
(1)(d)
.
(8)
When calculating average annual operating expenses as described in Subsection
(7)
,
each botanical organization, cultural organization, and zoological organization shall use
the same three-year fiscal period as determined by the county legislative body.
(9)
(a)
By July 1 of each year, the county legislative body of a first class county may
index the threshold amount in Subsections
(1)(c)
and
(2)(a)
.
(b)
Any change under Subsection
(9)(a)
shall be rounded off to the nearest $100.
(10)
(a)
In a county except for a county of the first class, the county legislative body shall
by ordinance provide for the distribution of the entire amount of the revenue
generated by the tax imposed by this section:
(i)
as provided in this Subsection
(10)
; and
(ii)
as stated in:
(A)
the
opinion question described in
ballot title for legislation the county
submits to voters in accordance with
Subsection
59-12-703(1)
if the county
authorizes the tax in accordance with
Subsections
59-12-703(1)
and (2)
Subsection
59-12-703(1)
; or
(B)
the purposes posted as required in Subsection
59-12-703(3)
if the county
legislative body reauthorizes the tax in accordance with Subsection
59-12-703(3)
.
(b)
In accordance with an interlocal agreement established in accordance with Title 11,
Chapter 13, Interlocal Cooperation Act, a county described in Subsection
(10)(a)
may
distribute to a city, town, or political subdivision within the county revenue generated
by a tax under this part.
(c)
The revenue distributed under Subsection
(10)(a)
or
(b)
shall be used for one or more
organizations or facilities defined in Section
59-12-702
regardless of whether the
revenue is distributed:
(i)
directly by the county described in Subsection
(10)(a)
to be used for an
organization or facility defined in Section
59-12-702
; or
(ii)
in accordance with an interlocal agreement described in Subsection
(10)(b)
.
(11)
A county legislative body may retain up to 1.5% of the proceeds from a tax under this
part for the cost of administering this part.
(12)
The commission shall retain and deposit an administrative charge in accordance with
Section
59-1-306
from the revenue the commission collects from a tax under this part.
Section 84. Section
59-12-1402
is amended to read:
59-12-1402
Effective
01/01/27
. Opinion question election -- Base -- Rate --
Imposition of tax -- Expenditure of revenue -- Enactment or repeal of tax -- Effective
date -- Notice requirements.
(1)
(a)
Subject to the other provisions of this section, a city or town legislative body
subject to this part may
submit an opinion question to the residents of that city or
town, by majority vote of all members of the legislative body, so that each resident of
the city or town has an opportunity to express the resident's opinion on the imposition
of a local sales and use tax of .1% on the transactions described in Subsection
59-12-103(1)
located within the city or town,
impose

a local sales and use tax of .1%
on the transactions described in Subsection
59-12-103(1)
located within the city or
town
to:
(i)
fund cultural facilities, recreational facilities, and zoological facilities and
botanical organizations, cultural organizations, and zoological organizations in
that
the
city or town; or
(ii)
provide funding for a botanical organization, cultural organization, or zoological
organization to pay for use of a bus or facility rental if that use of the bus or
facility rental is in furtherance of the botanical organization's, cultural
organization's, or zoological organization's primary purpose.
(b)
The opinion question required by this section shall state:
"Shall (insert the name of the city or town), Utah, be authorized to impose a .1% sales
and use tax for (list the purposes for which the revenue collected from the sales and use tax
shall be expended)?"
(c)
(b)
A city or town legislative body may not impose a tax under this section:
(i)
if the county in which the city or town is located imposes a tax under
Part 7,
County Option Funding for Botanical, Cultural, Recreational, and Zoological
Organizations or Facilities
;
(ii)
on the sales and uses described in Section
59-12-104
to the extent the sales and
uses are exempt from taxation under Section
59-12-104
; and
(iii)
except as provided in Subsection
(1)(e)
, on amounts paid or charged for food and
food ingredients.
(d)
(c)
For purposes of this Subsection
(1)
, the location of a transaction shall be
determined in accordance with Sections
59-12-211
through
59-12-215
.
(e)
(d)
A city or town legislative body imposing a tax under this section shall impose
the tax on the purchase price or sales price for amounts paid or charged for food and
food ingredients if the food and food ingredients are sold as part of a bundled
transaction attributable to food and food ingredients and tangible personal property
other than food and food ingredients.
(e)
Before a city or town legislative body may impose the tax for the first time, the city
or town legislative body shall:
(i)
comply with Subsection
(6)
;
(ii)
pass an ordinance to impose the tax, contingent upon the voters' approval; and
(iii)
submit the legislation to the voters of the city or town in accordance with Title
20A, Chapter 7, Part 9, Tax Increase Voting Requirements.
(f)
Except as provided in Subsection
(6)
, the election shall be held at a regular general
election or a municipal general election, as those terms are defined in Section
20A-1-102
, and shall follow the procedures outlined in
Title 11, Chapter 14, Local
Government Bonding Act
.
(2)
If the city or town legislative body determines that a majority of the city's or town's
registered voters voting on the imposition of the tax have voted in favor of the
imposition of the tax as prescribed in Subsection
(1)
, the city or town legislative body
may impose the tax by a majority vote of all members of the legislative body.
(2)
(a)
Except as provided in Subsection
(2)(b)
, a tax authorized under this part shall be
administered, collected, enforced, and interpreted in accordance with:
(i)
the same procedures used to administer, collect, enforce, and interpret the tax
under:
(A)
Part 1, Tax Collection; or
(B)
Part 2, Local Sales and Use Tax Act; and
(ii)
Chapter 1, General Taxation Policies.
(b)
A tax under this section is not subject to Subsections
59-12-205(2)
and
(4)
through
(6).
(c)
A tax authorized under this section is levied for a period of 10 years and may be
reauthorized at the end of the 10-year period in accordance with Subsection
(3)
.
(3)
A city or town legislative body shall reauthorize a tax under this part by:
(a)
passing an ordinance continuing the tax; and
(b)
submitting the legislation to the voters of the city or town in accordance with Title
20A, Chapter 7, Part 9, Tax Increase Voting Requirements.
(3)
(4)
Subject to Section
59-12-1403
,
a city or town shall expend
revenue collected from
a tax
imposed under Subsection
(2)
shall be expended
the city or town collects from a
tax imposed in accordance with this part
:
(a)
to finance cultural facilities, recreational facilities, and zoological facilities within the
city or town or within the geographic area of entities that are parties to an interlocal
agreement, to which the city or town is a party, providing for cultural facilities,
recreational facilities, or zoological facilities;
(b)
to finance ongoing operating expenses of:
(i)
recreational facilities described in Subsection
(3)(a)
(4)(a)
within the city or town
or within the geographic area of entities that are parties to an interlocal agreement,
to which the city or town is a party, providing for recreational facilities; or
(ii)
botanical organizations, cultural organizations, and zoological organizations
within the city or town or within the geographic area of entities that are parties to
an interlocal agreement, to which the city or town is a party, providing for the
support of botanical organizations, cultural organizations, or zoological
organizations; and
(c)
as stated in the opinion question described in Subsection
(1)
.
(4)
(a)
Except as provided in Subsections
(4)(b)
and (c), a tax authorized under this part
shall be:
(i)
administered, collected, enforced, and interpreted in accordance with:
(A)
the same procedures used to administer, collect, enforce, and interpret the tax
under:
(I)
Part 1, Tax Collection
; or
(II)
Part 2, Local Sales and Use Tax Act
; and
(B)
Chapter 1, General Taxation Policies
; and
(ii)
(A)
levied for a period of eight years; and
(B)
may be reauthorized at the end of the eight-year period in accordance with
this section.
(b)
(i)
If a tax under this part is imposed for the first time on or after July 1, 2011,
the tax shall be levied for a period of 10 years.
(ii)
If a tax under this part is reauthorized in accordance with Subsection
(4)(a)
on or
after July 1, 2011, the tax shall be reauthorized for a 10-year period.
(c)
A tax under this section is not subject to Subsections
59-12-205(2)
and (4) through
(6).
(5)
(a)
For purposes of this Subsection
(5)
:
(i)
"Annexation" means an annexation to a city or town under Title 10, Chapter 2,
Part 8, Annexation.
(ii)
"Annexing area" means an area that is annexed into a city or town.
(b)
(i)
Except as provided in Subsection
(5)(c)
or
(d)
, if,
on or after July 1, 2004,
a
city or town enacts or repeals a tax under this part, the enactment or repeal shall
take effect:
(A)
on the first day of a calendar quarter; and
(B)
after a 90-day period beginning on the date the commission receives notice
meeting the requirements of Subsection
(5)(b)(ii)
from the city or town.
(ii)
The notice described in Subsection
(5)(b)(i)(B)
shall state:
(A)
that the city or town will enact or repeal a tax under this part;
(B)
the statutory authority for the tax described in Subsection
(5)(b)(ii)(A)
;
(C)
the effective date of the tax described in Subsection
(5)(b)(ii)(A)
; and
(D)
if the city or town enacts the tax described in Subsection
(5)(b)(ii)(A)
, the rate
of the tax.
(c)
(i)
If the billing period for a transaction begins before the effective date of the
enactment of the tax under this section, the enactment of the tax takes effect on the
first day of the first billing period that begins on or after the effective date of the
enactment of the tax.
(ii)
The repeal of a tax applies to a billing period if the billing statement for the
billing period is produced on or after the effective date of the repeal of the tax
imposed under this section.
(d)
(i)
If a tax due under this chapter on a catalogue sale is computed on the basis of
sales and use tax rates published in the catalogue, an enactment or repeal of a tax
described in Subsection
(5)(b)(i)
takes effect:
(A)
on the first day of a calendar quarter; and
(B)
beginning 60 days after the effective date of the enactment or repeal
under
Subsection
(5)(b)(i)
.
(ii)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
,
the commission may by rule define the term "catalogue sale."
(e)
(i)
Except as provided in Subsection
(5)(f)
or
(g)
, if
, for an annexation that occurs
on or after July 1, 2004,
the annexation will result in the enactment or repeal of a
tax under this part for an annexing area, the enactment or repeal shall take effect:
(A)
on the first day of a calendar quarter; and
(B)
after a 90-day period beginning on the date the commission receives notice
meeting the requirements of Subsection
(5)(e)(ii)
from the city or town that
annexes the annexing area.
(ii)
The notice described in Subsection
(5)(e)(i)(B)
shall state:
(A)
that the annexation described in Subsection
(5)(e)(i)
will result in an
enactment or repeal a tax under this part for the annexing area;
(B)
the statutory authority for the tax described in Subsection
(5)(e)(ii)(A)
;
(C)
the effective date of the tax described in Subsection
(5)(e)(ii)(A)
; and
(D)
the rate of the tax described in Subsection
(5)(e)(ii)(A)
.
(f)
(i)
If the billing period for a transaction begins before the effective date of the
enactment of the tax under this section, the enactment of the tax takes effect on the
first day of the first billing period that begins on or after the effective date of the
enactment of the tax.
(ii)
The repeal of a tax applies to a billing period if the billing statement for the
billing period is produced on or after the effective date of the repeal of the tax
imposed under this section.
(g)
(i)
If a tax due under this chapter on a catalogue sale is computed on the basis of
sales and use tax rates published in the catalogue, an enactment or repeal of a tax
described in Subsection
(5)(e)(i)
takes effect:
(A)
(i)
on the first day of a calendar quarter; and
(B)
(ii)
beginning 60 days after the effective date of the enactment or repeal
under
Subsection
(5)(e)(i)
.
(ii)
(h)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
,
the commission may by rule define the term "catalogue sale
.
"
for purposes of this
Subsection
(5)
.
(6)
(a)
Before a city or town legislative body
submits an opinion question to the
residents of the city or town under Subsection
(1)
passes an ordinance to impose the
tax
, the city or town legislative body shall:
(i)
submit to the county legislative body in which the city or town is located a written
notice of the intent to submit the
opinion question
legislation
to the residents of
the city or town; and
(ii)
receive from the county legislative body:
(A)
a written resolution passed by the county legislative body stating that the
county legislative body is not seeking to impose a tax under
Part 7, County
Option Funding for Botanical, Cultural, Recreational, and Zoological
Organizations or Facilities
; or
(B)
a written statement that
,
in accordance with Subsection
(6)(b)
,
the results of
a
county opinion question
the county legislation
submitted to the residents of the
county under
Part 7, County Option Funding for Botanical, Cultural,
Recreational, and Zoological Organizations or Facilities
, permit the city or
town legislative body to submit the
opinion question
legislation
to the
residents of the city or town
in accordance with this part
.
(b)
(i)
Within 60 days after the day the county legislative body receives from a city or
town legislative body described in Subsection
(6)(a)
the notice of the intent to
submit
an opinion question
the legislation
to the residents of the city or town, the
county legislative body shall provide the city or town legislative body:
(A)
the written resolution described in Subsection
(6)(a)(ii)(A)
; or
(B)
written notice that the county legislative body will submit
an opinion question
legislation
to the residents of the county under
Part 7, County Option Funding
for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities
,
for the county to impose a tax under that part.
(ii)
If the county legislative body provides the city or town legislative body the
written notice that the county legislative body will submit
an opinion question
legislation
as provided in Subsection
(6)(b)(i)(B)
, the county legislative body shall
submit the
opinion question
legislation
by no later than, from the date the county
legislative body sends the written notice, the later of:
(A)
a 12-month period;
(B)
the next regular primary election; or
(C)
the next regular general election.
(iii)
Within 30 days of the date of the canvass of the election at which the
opinion
question under
legislation described in
Subsection
(6)(b)(ii)
is voted on, the
county legislative body shall provide the city or town legislative body described in
Subsection
(6)(a)
written results of the
opinion question
legislation
submitted by
the county legislative body under
Part 7, County Option Funding for Botanical,
Cultural, Recreational, and Zoological Organizations or Facilities
, indicating that:
(A)
(I)
the city or town legislative body may not impose a tax under this part
because a majority of the county's registered voters voted in favor of the
county imposing the tax and the county legislative body by a majority vote
approved the imposition of the tax; or
(II)
for at least 12 months from the date the written results are submitted to the
city or town legislative body, the city or town legislative body may not
submit to the county legislative body a written notice of the intent to submit
an opinion question
legislation
under this part because a majority of the
county's registered voters voted against the county imposing the tax and the
majority of the registered voters who are residents of the city or town
described in Subsection
(6)(a)
voted against the imposition of the county
tax; or
(B)
the city or town legislative body may submit the
opinion question
legislation

to the residents of the city or town in accordance with this part because
although a majority of the county's registered voters voted against the county
imposing the tax, the majority of the registered voters who are residents of the
city or town voted for the imposition of the county tax.
(c)
Notwithstanding Subsection
(6)(b)
, at any time a county legislative body may
provide a city or town legislative body described in Subsection
(6)(a)
a written
resolution passed by the county legislative body stating that the county legislative
body is not seeking to impose a tax under
Part 7, County Option Funding for
Botanical, Cultural, Recreational, and Zoological Organizations or Facilities
, which
permits the city or town legislative body to submit
under Subsection
(1)
an opinion
question
legislation
to the city's or town's residents.
Section 85. Section
59-12-1403
is amended to read:
59-12-1403
Effective
01/01/27
. Distribution of revenues -- Administrative costs.
(1)
(a)
The city or town legislative body shall by ordinance provide for the distribution of
the entire amount of the
revenues
revenue
collected from the tax imposed by this
part:
(i)
in accordance with this section; and
(ii)
as stated in the
opinion question described in Subsection
59-12-1402(1)
ballot
title for legislation submitted to voters in accordance with Section
59-12-1402
.
(b)
A city or town may participate in an interlocal agreement provided for under Section
59-12-704
and distribute the
revenues
revenue
collected from the tax imposed by
this part to participants in the interlocal agreement.
(c)
Subject to Subsection
(1)(a)
,
revenues
revenue
collected from the tax shall be used
for one or more organizations or facilities defined in Section
59-12-702
.
(2)
The commission shall retain and deposit an administrative charge in accordance with
Section
59-1-306
from the
revenues
revenue
the commission collects from a tax under
this part.
Section 86. Section
59-12-2208
is amended to read:
59-12-2208
Effective
01/01/27
. Legislative body approval requirements --
Notice -- Voter approval requirements.
(1)
Subject to the other provisions of this section, before imposing a sales and use tax under
this part, a county, city, or town legislative body shall:
(a)
obtain approval to impose the sales and use tax from a majority of the members of
the county, city, or town legislative body; and
(a)
pass an ordinance to impose the tax, contingent upon the voters' approval; and
(b)
submit the legislation to the voters of the county, city, or town in accordance with
Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements.
(b)
submit an opinion question to the county's, city's, or town's registered voters voting
on the imposition of the sales and use tax so that each registered voter has the
opportunity to express the registered voter's opinion on whether a sales and use tax
should be imposed under this section.
(2)
The opinion question required by this section shall state:
"Shall (insert the name of the county, city, or town), Utah, be authorized to impose a
(insert the tax rate of the sales and use tax) sales and use tax for (list the purposes for which the
revenues collected from the sales and use tax shall be expended)?"
(3)
(2)
(a)
Subject to Subsection
(3)(b)
, the election required by this section shall be
held:
(i)
at a regular general election conducted in accordance with the procedures and
requirements of
Title 20A, Election Code
, governing regular general elections; or
(ii)
at a municipal general election conducted in accordance with the procedures and
requirements of Section
20A-1-202
.
(b)
(a)
(i)
Subject to Subsection
(3)(b)(ii)
(2)(b)
, the county clerk of the county in
which
the opinion question required by this section will be submitted to
a county,
city, or town legislative body will submit legislation to
registered voters shall:
(A)
(i)
provide notice for the county, city, or town, as a class A notice under Section
63G-30-102
, for at least 15 days before the date of the election; and
(B)
(ii)
prepare an affidavit of that posting, showing a copy of the notice and the
places where
the notice was
the county clerk
posted
the notice
.
(ii)
(b)
The notice under Subsection
(3)(b)(i)
(2)(a)(i)
shall:
(A)
(i)
state that
an opinion question will be submitted
the county, city, or town
legislative body submitted legislation
to the county's, city's, or town's registered
voters
voting
to vote
on the imposition of a sales and use tax under this section

so that each registered voter has the opportunity to express the registered voter's
opinion on whether a sales and use tax should be imposed under this section
; and
(B)
(ii)
list the purposes for which
the revenues collected from the sales and use tax
shall be expended
the county, city, or town legislative body will expend the
revenue collected
.
(4)
A county, city, or town that submits an opinion question to registered voters under this
section is subject to Section
20A-11-1203
.
(5)
(3)
Subject to Section
59-12-2209
, if a county, city, or town legislative body
determines that a majority of the county's, city's, or town's registered voters voting on
the imposition of a sales and use tax under this part have voted in favor of the imposition
of the sales and use tax in accordance with this section, the county, city, or town
legislative body shall impose the sales and use tax.
(6)
(4)
If, after imposing a sales and use tax under this part, a county, city, or town
legislative body seeks to
impose
increase
a tax rate for the sales and use tax
that
exceeds or is less than the tax rate stated in the opinion question described in Subsection
(2)
or repeals the tax rate stated in the opinion question described in Subsection
(2)
the
voters approved in accordance with this section
, the county, city, or town legislative
body shall:
(a)
obtain approval from a majority of the members of the county, city, or town
legislative body to impose a tax rate for the sales and use tax that exceeds or is less
than the tax rate stated in the opinion question described in Subsection
(2)
or repeals
the tax rate stated in the opinion question described in Subsection
(2)
; and
(b)
in accordance with the procedures and requirements of this section, submit an
opinion question to the county's, city's, or town's registered voters voting on the tax
rate so that each registered voter has the opportunity to express the registered voter's
opinion on whether to impose a tax rate for the sales and use tax that exceeds or is
less than the tax rate stated in the opinion question described in Subsection
(2)
or
repeal the tax rate stated in the opinion question described in Subsection
(2)
.
(a)
pass an ordinance to increase the tax, contingent upon the voters' approval; and
(b)
submit the legislation to the voters of the county, city, or town in accordance with
Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements.
Section 87. Section
59-12-2213
is amended to read:
59-12-2213
Effective
01/01/27
. County, city, or town option sales and use tax to
fund a system for public transit -- Base -- Rate.
(1)
Subject to
the requirements of Title 20A, Chapter 7, Part 9, Tax Increase Voting
Requirements, and
the other provisions of this part, a county, city, or town may impose a
sales and use tax under this section of up to:
(a)
(1)
for a county, city, or town other than a county, city, or town described in
Subsection
(1)(b)
(2)
, .25% on the transactions described in Subsection
59-12-103(1)

located within the county, city, or town to fund a system for public transit; or
(b)
(2)
for a county, city, or town within which a tax is not imposed under Section
59-12-2216
, .30% on the transactions described in Subsection
59-12-103(1)
located
within the county, city, or town, to fund a system for public transit.
(2)
Notwithstanding Section
59-12-2208
, a county, city, or town legislative body is not
required to submit an opinion question to the county's, city's, or town's registered voters
in accordance with Section
59-12-2208
to impose a sales and use tax under this section
if the county, city, or town imposes the sales and use tax under Section
59-12-2216
on or
before July 1, 2011.
Section 88. Section
59-12-2214
is amended to read:
59-12-2214
Effective
01/01/27
. County, city, or town option sales and use tax to
fund a system for public transit, an airport facility, a water conservation project, or to be
deposited into the County of the First Class Highway Projects Fund -- Base -- Rate.
(1)
Subject to
the requirements of Title 20A, Chapter 7, Part 9, Tax Increase Voting
Requirements, and
the other provisions of this part, a county, city, or town may impose a
sales and use tax of .25% on the transactions described in Subsection
59-12-103(1)

located within the county, city, or town.
(2)
Notwithstanding Section
59-12-2212.2
, and subject to Subsections
(3)
and
(4)
, a county,
city, or town that imposes a sales and use tax under this section shall expend the
revenues
revenue
collected from the sales and use tax:
(a)
to fund a system for public transit;
(b)
to fund a project or service related to an airport facility for the portion of the project
or service that is performed within the county, city, or town within which the sales
and use tax is imposed:
(i)
for a county that imposes the sales and use tax, if the airport facility is part of the
regional transportation plan of the area metropolitan planning organization if a
metropolitan planning organization exists for the area; or
(ii)
for a city or town that imposes the sales and use tax, if:
(A)
that city or town is located within a county of the second class;
(B)
that city or town owns or operates the airport facility; and
(C)
an airline is headquartered in that city or town; or
(c)
for a combination of Subsections
(2)(a)
and
(b)
.
(3)
After application of Subsection
59-12-2206(5)
, a county of the first class
, as classified
in Section
17-60-104
,
that imposes a sales and use tax under this section shall expend
the
revenues
revenue
collected from the sales and use tax as follows:
(a)
80% of the
revenues
revenue
collected from the sales and use tax shall be expended
to fund a system for public transit; and
(b)
20% of the
revenues
revenue
collected from the sales and use tax shall be deposited
into the County of the First Class Highway Projects Fund created by Section
72-2-121
.
(4)
(a)
A county of the third class
, as classified in Section
17-60-104
,
that has a portion
of the county annexed into a large public transit district and that has imposed a sales
and use tax under this section as of January 1, 2020, may change the list of purposes
for which the sales and use tax revenue may be expended if:
(i)
the proposed uses of the sales and use tax revenue are allowed uses described in
this section; and
(ii)
in coordination with a relevant large public transit district, the county legislative
body passes an ordinance describing the allowed uses of the sales and use tax
revenue.
(b)
Notwithstanding Section
59-12-2208
, and regardless of whether the
county
legislative body submitted
imposition of the sales and use tax
imposed
under this
section
was submitted
to the voters as described in Section
59-12-2208
, the county
legislative body is not required to submit
an opinion question
legislation
to the
county's registered voters to change the allowed uses as described in Subsection
(4)(a)
.
Section 89. Section
59-12-2215
is amended to read:
59-12-2215
Effective
01/01/27
. City or town option sales and use tax for
highways or to fund a system for public transit -- Base -- Rate.
(1)
Subject to
the requirements of Title 20A, Chapter 7, Part 9, Tax Increase Voting
Requirements, and
the other provisions of this part, a city or town may impose a sales
and use tax of up to .30% on the transactions described in Subsection
59-12-103(1)

located within the city or town.
(2)
A city or town imposing a sales and use tax under this section shall expend the
revenues
revenue
collected from the sales and use tax as described in Section
59-12-2212.2
.
(3)
Notwithstanding Section
59-12-2208
, a city, or town legislative body may, but is not
required to, submit an opinion question to the city's, or town's registered voters in
accordance with Section
59-12-2208
to impose a sales and use tax under this section.
Section 90. Section
59-12-2216
is amended to read:
59-12-2216
Effective
01/01/27
. County option sales and use tax for a fixed
guideway, to fund a system for public transit, or for highways -- Base -- Rate --
Allocation and expenditure of revenues.
(1)
Subject to
the requirements of Title 20A, Chapter 7, Part 9, Tax Increase Voting
Requirements, and
the other provisions of this part, a county legislative body may
impose a sales and use tax of up to .30% on the transactions described in Subsection
59-12-103(1) within the county, including the cities and towns within the county.
(2)
(a)
Subject to Subsection (3), before
Before
obtaining voter approval in accordance
with Section
59-12-2208
,
to impose a sales and use tax in accordance with this
section:
(a)
a county legislative body shall adopt a resolution specifying the percentage of
revenues the county will receive
revenue
from the sales and use tax under this section
that
will be allocated
the county will allocate
to fund uses described in Section
59-12-2212.2
.
; and
(b)
A
a
county legislative body of a county of the third through sixth class
, as classified
in Section
17-60-104
,
that imposes a sales and use tax as described in Subsection
(1)

on or after January 1, 2024,
shall specify the percentage of revenues the county will
receive
shall adopt a resolution specifying the percentage of revenue
from the sales
and use tax under this section that
will be allocated
the county will allocate
to fund
uses described in Section
59-12-2212.2
or for public safety purposes as provided in
Subsection
(3)(b)
.
(3)
(a)
Except as provided in Subsection
(2)(b)
, a county legislative body shall in the
resolution described in Subsection
(2)
allocate 100% of the
revenues
revenue
the
county will receive from the sales and use tax under this section for one or more of
the purposes described in Section
59-12-2212.2
.
(b)
In addition to the purposes described in Section
59-12-2212.2
, a county legislative
body of a county of the third through sixth class
, as classified in Section
17-60-104
,

that imposes a sales and use tax as authorized in this section on or after January 1,
2024, may allocate
revenues
revenue
to public safety purposes.
(4)
Notwithstanding Section
59-12-2208
, the opinion question required by Section
59-12-2208
shall state the allocations the county legislative body makes in accordance
with this section.
(5)
(4)
The
revenues
revenue
collected from a sales and use tax under this section shall be:
(a)
allocated in accordance with the allocations specified in the resolution under
Subsection
(2)
; and
(b)
expended as provided in this section.
(6)
(5)
If a county legislative body allocates
revenues
revenue
collected from a sales and
use tax under this section for a state highway project, before beginning the state highway
project within the county, the county legislative body shall:
(a)
obtain approval from the Transportation Commission to complete the project; and
(b)
enter into an interlocal agreement established in accordance with Title 11, Chapter
13, Interlocal Cooperation Act, with the Department of Transportation to complete
the project.
(7)
(6)
(a)
If after a county legislative body imposes a sales and use tax under this
section the county legislative body seeks to change an allocation specified in the
resolution under Subsection
(2)
, the county legislative body may change the
allocation by:
(i)
adopting a resolution specifying the percentage of
revenues the county will
receive
revenue
from the sales and use tax under this section that
will be allocated
the county will allocate
to fund one or more of the items described in Section
59-12-2212.2

or Subsection
(2)(b)
;
and
(ii)
obtaining approval to change the allocation of the sales and use tax by a majority
of all of the members of the county legislative body; and
(iii)
subject to Subsection (8)(a)
in accordance with Section
59-12-2208
:
(A)
in accordance with Section
59-12-2208
,
submitting
an opinion question
the
legislation
to the county's registered voters voting on changing the allocation

so that each registered voter has the opportunity to express the registered
voter's opinion on whether the allocation should be changed
; and
(B)
in accordance with Section
59-12-2208
,
obtaining approval to change the
allocation from a majority of the county's registered voters voting on changing
the allocation.
(b)
A county of the third through sixth class
, as classified in Section
17-60-104
,
that
imposes a sales and use tax as authorized in this section on or after January 1, 2024,
that
seeks
passes an ordinance
to change the allocation of the
revenues is not
required to submit the opinion question
revenue is not required to submit the
legislation
to the county's registered voters.
(8)
(a)
Notwithstanding Section
59-12-2208
, the opinion question required by
Subsection (7)(c)(i) shall state the allocations specified in the resolution adopted in
accordance with Subsection (7)(a) and approved by the county legislative body in
accordance with Subsection (7)(b).
(b)
Notwithstanding Section
59-12-2208
, a county legislative body of a county of the
third through sixth class that imposes a sales and use tax under this section on or after
January 1, 2024, may, but is not required to, submit an opinion question to the
county's registered voters in accordance with Section
59-12-2208
to impose a sales
and use tax under this section.
(9)
(7)
Revenues
Revenue
collected from a sales and use tax under this section that a
county allocates for a state highway within the county shall be:
(a)
deposited into the Highway Projects Within Counties Fund created by Section
72-2-121.1
; and
(b)
expended as provided in Section
72-2-121.1
.
(10)
(8)
(a)
Notwithstanding Section
59-12-2206
and subject to Subsection
(10)(b)
(8)(b)
,
revenues
revenue
collected from a sales and use tax under this section that a
county allocates for a project, debt service, or bond issuance cost relating to a
highway that is a principal arterial highway or minor arterial highway that is included
in a metropolitan planning organization's regional transportation plan, but is not a
state highway, shall be transferred to the Department of Transportation if the transfer
of the
revenues
revenue
is required under an interlocal agreement:
(i)
entered into on or before January 1, 2010; and
(ii)
established in accordance with Title 11, Chapter 13, Interlocal Cooperation Act.
(b)
The Department of Transportation shall expend the
revenues
revenue
described in
Subsection
(10)(a)
(8)(a)
as provided in the interlocal agreement described in
Subsection
(10)(a)
(8)(a)
.
Section 91. Section
59-12-2218
is amended to read:
59-12-2218
Effective
01/01/27
. County, city, or town option sales and use tax
for airports, highways, and systems for public transit -- Base -- Rate -- Administration of
sales and use tax.
(1)
Subject to the other provisions of this part,
and subject to
the requirements of Title
20A, Chapter 7, Part 9, Tax Increase Voting Requirements, and
Subsection
(8)
(7)
, the
following may impose a sales and use tax under this section:
(a)
if, on April 1, 2009, a county legislative body of a county of the second class
, as
classified in Section
17-60-104
,
imposes a sales and use tax under this section, the
county legislative body of the county of the second class may impose the sales and
use tax on the transactions:
(i)
described in Subsection
59-12-103(1)
; and
(ii)
within the county, including the cities and towns within the county; or
(b)
if, on April 1, 2009, a county legislative body of a county of the second class
, as
classified in Section
17-60-104
,
does not impose a sales and use tax under this
section:
(i)
a city legislative body of a city within the county of the second class
, as classified
in Section
17-60-104
,
may impose a sales and use tax under this section on the
transactions described in Subsection
59-12-103(1)
within that city;
(ii)
a town legislative body of a town within the county of the second class
, as
classified in Section
17-60-104
,
may impose a sales and use tax under this section
on the transactions described in Subsection
59-12-103(1)
within that town; and
(iii)
the county legislative body of the county of the second class
, as classified in
Section
17-60-104
,
may impose a sales and use tax on the transactions described
in Subsection
59-12-103(1)
:
(A)
within the county, including the cities and towns within the county, if on the
date the county legislative body provides the notice described in Section
59-12-2209
to the commission stating that the county will enact a sales and use
tax under this section, no city or town within that county imposes a sales and
use tax under this section or has provided the notice described in Section
59-12-2209
to the commission stating that the city or town will enact a sales
and use tax under this section; or
(B)
within the county, except for within a city or town within that county, if, on
the date the county legislative body provides the notice described in Section
59-12-2209
to the commission stating that the county will enact a sales and use
tax under this section, that city or town imposes a sales and use tax under this
section or has provided the notice described in Section
59-12-2209
to the
commission stating that the city or town will enact a sales and use tax under
this section.
(2)
For purposes of Subsection
(1)
and subject to the other provisions of this section, a
county, city, or town legislative body that imposes a sales and use tax under this section
may impose the tax at a rate of .25%.
(3)
(a)
Except as provided in Subsection
(3)(b)
, and subject to Subsection
(4)
, a sales and
use tax imposed under this section shall be expended as determined by the county,
city, or town legislative body for uses described in Section
59-12-2212.2
.
(b)
(i)
Notwithstanding Subsection
59-12-2212.2(1)(a)
,
revenues
a county may use
revenue
collected from a sales and use tax under this section
may only be used
only
for new capacity or congestion mitigation projects
,
and
, except as provided
in Subsection
(3)(b)(ii)
,
may not
be expended
expend revenue
for operation or
maintenance purposes.
(ii)
The restriction
in Subsection
(3)(b)(i)

from using revenue for operation or
maintenance purposes does not apply to any revenue subject to rights or
obligations under a contract entered into before January 1, 2019, between a
county, city, or town legislative body and a public transit district.
(4)
A county, city, or town legislative body may not expend revenue collected within a
county, city, or town from a tax under this section for a purpose described in Section
59-12-2212.2
unless the purpose is recommended by:
(a)
for a county that is part of a metropolitan planning organization, the metropolitan
planning organization of which the county is a part; or
(b)
for a county that is not part of a metropolitan planning organization, the council of
governments of which the county is a part.
(5)
Before a city or town legislative body may impose a sales and use tax under this section,
the city or town legislative body shall provide a copy of the notice described in Section
59-12-2209
that the city or town legislative body provides to the commission:
(a)
to the county legislative body within which the city or town is located; and
(b)
at the same time as the city or town legislative body provides the notice to the
commission.
(6)
Subject to Section
59-12-2207
, the commission shall transmit
revenues
revenue

collected within a county, city, or town from a tax under this part that will be expended
for a purpose described in Section
59-12-2212.2
to the county, city, or town legislative
body in accordance with Section
59-12-2206
.
(7)
Notwithstanding Section
59-12-2208
, a county, city, or town legislative body may, but
is not required to, submit an opinion question to the county's, city's, or town's registered
voters in accordance with Section
59-12-2208
to impose a sales and use tax under this
section.
(8)
(7)
(a)
(i)
Notwithstanding any other provision in this section, if the entire
boundary of a county, city, or town is annexed into a large public transit district, if
the county, city, or town legislative body wishes to impose a sales and use tax
under this section, the county, city, or town legislative body shall pass the
ordinance to impose a sales and use tax under this section on or before June 30,
2022.
(ii)
If the entire boundary of a county, city, or town is annexed into a large public
transit district, the county, city, or town legislative body may not pass the
ordinance to impose a sales and use tax under this section on or after July 1, 2022.
(b)
Notwithstanding the deadline described in Subsection
(8)(a)
(7)(a)
, any sales and
use tax imposed under this section by passage of a county, city, or town ordinance on
or before June 30, 2022, may remain in effect.
Section 92. Section
59-12-2219
is amended to read:
59-12-2219
Effective
01/01/27
. County option sales and use tax for highways
and public transit -- Base -- Rate -- Distribution and expenditure of revenue -- Revenue
may not supplant existing budgeted transportation revenue.
(1)
Subject to
Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements,
the other
provisions of this part, and
subject to
Subsection
(13)
(12)
, a county legislative body
may impose a sales and use tax of .25% on the transactions described in Subsection
59-12-103(1)
within the county, including the cities and towns within the county.
(2)
Subject to Subsection
(9)
, the commission shall distribute sales and use tax revenue
collected under this section as provided in Subsections
(3)
through
(8)
.
(3)
After application of Subsection
59-12-2206(5)
, if the entire boundary of a county that
imposes a sales and use tax under this section is annexed into a single public transit
district, the commission shall distribute the sales and use tax revenue collected within
the county as follows:
(a)
.10% shall be transferred to the public transit district in accordance with Section
59-12-2206
;
(b)
.10% shall be distributed as provided in Subsection
(6)
; and
(c)
.05% shall be distributed to the county legislative body.
(4)
If the entire boundary of a county that imposes a sales and use tax under this section is
not annexed into a single public transit district, but a city or town within the county is
annexed into a single large public transit district, the commission shall distribute the
sales and use tax revenue collected within the county as follows:
(a)
for a city or town within the county that is annexed into a single public transit
district, the commission shall distribute the sales and use tax revenue collected within
that city or town as follows:
(i)
.10% shall be transferred to the public transit district in accordance with Section
59-12-2206
;
(ii)
.10% shall be distributed as provided in Subsection
(6)
; and
(iii)
.05% shall be distributed to the county legislative body;
(b)
for an eligible political subdivision within the county, the commission shall
distribute the sales and use tax revenue collected within that eligible political
subdivision as follows:
(i)
.10% shall be transferred to the eligible political subdivision in accordance with
Section
59-12-2206
;
(ii)
.10% shall be distributed as provided in Subsection
(6)
; and
(iii)
.05% shall be distributed to the county legislative body; and
(c)
the commission shall distribute the sales and use tax revenue, except for the sales and
use tax revenue described in Subsections
(4)(a)
and
(b)
, as follows:
(i)
.10% shall be distributed as provided in Subsection
(6)
; and
(ii)
.15% shall be distributed to the county legislative body.
(5)
For a county not described in Subsection
(3)
or
(4)
, if a county of the second, third,
fourth, fifth, or sixth class
, as classified in Section
17-60-104
,
imposes a sales and use
tax under this section, the commission shall distribute the sales and use tax revenue
collected within the county as follows:
(a)
for a city or town within the county that is annexed into a single public transit
district, the commission shall distribute the sales and use tax revenue collected within
that city or town as follows:
(i)
.10% shall be distributed as provided in Subsection
(6)
;
(ii)
.10% shall be distributed as provided in Subsection
(7)
; and
(iii)
.05% shall be distributed to the county legislative body;
(b)
for an eligible political subdivision within the county, the commission shall
distribute the sales and use tax revenue collected within that eligible political
subdivision as follows:
(i)
.10% shall be distributed as provided in Subsection
(6)
;
(ii)
.10% shall be distributed as provided in Subsection
(7)
; and
(iii)
.05% shall be distributed to the county legislative body; and
(c)
the commission shall distribute the sales and use tax revenue, except for the sales and
use tax revenue described in Subsections
(5)(a)
and
(b)
, as follows:
(i)
.10% shall be distributed as provided in Subsection
(6)
; and
(ii)
.15% shall be distributed to the county legislative body.
(6)
(a)
Subject to Subsection
(6)(b)
, the commission shall make the distributions required
by Subsections
(3)(b)
,
(4)(a)(ii)
,
(4)(b)(ii)
,
(4)(c)(i)
,
(5)(a)(i)
,
(5)(b)(i)
,
(5)(c)(i)
, and
(7)(d)(ii)(A)
(7)(c)(ii)(A)
as follows:
(i)
50% of the total revenue collected under Subsections
(3)(b)
,
(4)(a)(ii)
,
(4)(b)(ii)
,
(4)(c)(i)
, (5)(a)(i),
(5)(b)(i)
,
(5)(c)(i)
, and
(7)(d)(ii)(A)
(7)(c)(ii)(A)
within the
counties and cities that impose a tax under this section shall be distributed to the
unincorporated areas, cities, and towns within those counties and cities on the
basis of the percentage that the population of each unincorporated area, city, or
town bears to the total population of all of the counties and cities that impose a tax
under this section; and
(ii)
50% of the total revenue collected under Subsections
(3)(b)
,
(4)(a)(ii)
,
(4)(b)(ii)
,
(4)(c)(i)
,
(5)(a)(i)
,
(5)(b)(i)
,
(5)(c)(i)
, and
(7)(d)(ii)(A)
(7)(c)(ii)(A)
within the
counties and cities that impose a tax under this section shall be distributed to the
unincorporated areas, cities, and towns within those counties and cities on the
basis of the location of the transaction as determined under Sections
59-12-211

through
59-12-215
.
(b)
(i)
Population for purposes of this Subsection
(6)
shall be based on, to the extent
not otherwise required by federal law:
(A)
the most recent estimate from the Utah Population Committee created in
Section
63C-20-103
; or
(B)
if the Utah Population Committee estimate is not available for each
municipality and unincorporated area, the adjusted sub-county population
estimate provided by the Utah Population Committee in accordance with
Section
63C-20-104
.
(ii)
If a needed population estimate is not available from the United States Bureau of
the Census, population figures shall be derived from an estimate from the Utah
Population Committee.
(7)
(a)
(i)
Subject to the requirements in
Subsections
Subsection

(7)(b)
and
(c)
, a
county legislative body:
(A)
for a county that obtained approval from a majority of the county's registered
voters voting on the imposition of a sales and use tax under this section
prior to
before
May 10, 2016, may, in consultation with any cities, towns, or eligible
political subdivisions within the county, and in compliance with the
requirements for changing an allocation under Subsection
(7)(e)
(7)(d)
,
allocate the revenue under Subsection
(5)(a)(ii)
or
(5)(b)(ii)
by adopting a
resolution specifying the percentage of revenue under Subsection
(5)(a)(ii)
or
(5)(b)(ii)
that will be allocated to a public transit district or an eligible political
subdivision; or
(B)
for a county that imposes a sales and use tax under this section on or after
May 10, 2016, shall, in consultation with any cities, towns, or eligible political
subdivisions within the county, allocate the revenue under Subsection
(5)(a)(ii)

or
(5)(b)(ii)
by adopting a resolution specifying the percentage of revenue
under Subsection
(5)(a)(ii)
or
(5)(b)(ii)
that will be allocated to a public transit
district or an eligible political subdivision.
(ii)
If a county described in Subsection
(7)(a)(i)(A)
does not allocate the revenue
under Subsection
(5)(a)(ii)
or
(5)(b)(ii)
in accordance with Subsection
(7)(a)(i)(A)
,
the commission shall distribute 100% of the revenue under Subsection
(5)(a)(ii)
or
(5)(b)(ii)
to:
(A)
a public transit district for a city or town within the county that is annexed into
a single public transit district; or
(B)
an eligible political subdivision within the county.
(b)
If a county legislative body allocates the revenue as described in Subsection
(7)(a)(i)
,
the county legislative body shall allocate not less than 25% of the revenue under
Subsection
(5)(a)(ii)
or
(5)(b)(ii)
to:
(i)
a public transit district for a city or town within the county that is annexed into a
single public transit district; or
(ii)
an eligible political subdivision within the county.
(c)
Notwithstanding Section
59-12-2208
, the opinion question described in Section
59-12-2208
shall state the allocations the county legislative body makes in
accordance with this Subsection
(7)
.
(d)
(c)
The commission shall make the distributions required by Subsection
(5)(a)(ii)
or
(5)(b)(ii)
as follows:
(i)
the percentage specified by a county legislative body shall be distributed in
accordance with a resolution adopted by a county legislative body under
Subsection
(7)(a)
to an eligible political subdivision or a public transit district
within the county; and
(ii)
except as provided in Subsection
(7)(a)(ii)
, if a county legislative body allocates
less than 100% of the revenue under Subsection
(5)(a)(ii)
or
(5)(b)(ii)
to a public
transit district or an eligible political subdivision, the remainder of the revenue
under Subsection
(5)(a)(ii)
or
(5)(b)(ii)
not allocated by a county legislative body
through a resolution under Subsection
(7)(a)
shall be distributed as follows:
(A)
50% of the revenue as provided in Subsection
(6)
; and
(B)
50% of the revenue to the county legislative body.
(e)
(d)
If a county legislative body seeks to change an allocation specified in a
resolution under Subsection
(7)(a)
, the county legislative body may change the
allocation by:
(i)
adopting a resolution in accordance with Subsection
(7)(a)
specifying the
percentage of revenue under Subsection
(5)(a)(ii)
or
(5)(b)(ii)
that will be
allocated to a public transit district or an eligible political subdivision;
(ii)
obtaining approval to change the allocation of the sales and use tax by a majority
of all the members of the county legislative body; and
(iii)
subject to Subsection
(7)(f)
in accordance with Section
59-12-2208
:
(A)
in accordance with Section
59-12-2208
,
submitting
an opinion question
the
legislation
to the county's registered voters voting on changing the allocation

so that each registered voter has the opportunity to express the registered
voter's opinion on whether the allocation should be changed
; and
(B)
in accordance with Section
59-12-2208
,
obtaining approval to change the
allocation from a majority of the county's registered voters voting on changing
the allocation.
(f)
Notwithstanding Section
59-12-2208
, the opinion question required by Subsection
(7)(e)(iii)(A)
shall state the allocations specified in the resolution adopted in
accordance with Subsection
(7)(e)
and approved by the county legislative body in
accordance with Subsection
(7)(e)(ii)
.
(g)
(e)
(i)
If a county makes an allocation by adopting a resolution under Subsection
(7)(a)
or changes an allocation by adopting a resolution under Subsection
(7)(e)
(7)(d)
, the allocation shall take effect on the first distribution the commission
makes under this section after a 90-day period that begins on the date the
commission receives written notice meeting the requirements of Subsection
(7)(g)(ii)
(7)(e)(ii)
from the county.
(ii)
The notice
described in Subsection
(7)(g)(i)

shall state:
(A)
that the county will make or change the percentage of an allocation under
Subsection
(7)(a)
or
(e)
(7)(d)
; and
(B)
the percentage of revenue under Subsection
(5)(a)(ii)
or
(5)(b)(ii)
that will be
allocated to a public transit district or an eligible political subdivision.
(8)
(a)
If a public transit district is organized after the date a county legislative body first
imposes a tax under this section, a change in a distribution required by this section
may not take effect until the first distribution the commission makes under this
section after a 90-day period that begins on the date the commission receives written
notice from the public transit district of the organization of the public transit district.
(b)
If an eligible political subdivision intends to provide public transit service within a
county after the date a county legislative body first imposes a tax under this section, a
change in a distribution required by this section may not take effect until the first
distribution the commission makes under this section after a 90-day period that
begins on the date the commission receives written notice from the eligible political
subdivision stating that the eligible political subdivision intends to provide public
transit service within the county.
(9)
(a)
(i)
Notwithstanding Subsections
(3)
through
(8)
, for a county that has not
imposed a sales and use tax under this section before May 8, 2018, and if the
county imposes a sales and use tax under this section before June 30, 2019, the
commission shall distribute all of the sales and use tax revenue collected by the
county before June 30, 2019, to the county for the purposes described in
Subsection
(9)(a)(ii)
.
(ii)
For any revenue collected by a county pursuant to Subsection
(9)(a)(i)
before
June 30, 2019, the county may expend that revenue for:
(A)
reducing transportation related debt;
(B)
a regionally significant transportation facility; or
(C)
a public transit project of regional significance.
(b)
(9)
(a)
For a county that has not imposed a sales and use tax under this section
before May 8, 2018, and if the county imposes a sales and use tax under this section
before June 30, 2019, the commission shall distribute the sales and use tax revenue
collected by the county on or after July 1, 2019, as described in Subsections
(3)

through
(8)
.
(c)
(b)
For a county that has not imposed a sales and use tax under this section before
June 30, 2019, if the entire boundary of that county is annexed into a large public
transit district, and if the county imposes a sales and use tax under this section on or
after July 1, 2019, the commission shall distribute the sales and use tax revenue
collected by the county as described in Subsections
(3)
through
(8)
.
(10)
(a)
Except as provided in Subsection
(10)(b)
, a county, city, or town may expend
revenue collected from a tax under this section, except for revenue the commission
distributes in accordance with Subsection
(3)(a)
,
(4)(a)(i)
,
(4)(b)(i)
, or
(7)(d)(i)
(7)(c)(i)
, for a purpose described in Section
59-12-2212.2
.
(b)
In addition to the uses permitted in Subsection
(10)(a)
, a county of the first class may
transfer the portion allocated to the county under this section to a convention center
public infrastructure district created in accordance with Section
17D-4-202.1
for
revitalization of a convention center owned by the county within a city of the first
class and surrounding revitalization projects related to the convention center.
(11)
(a)
A public transit district or an eligible political subdivision may expend revenue
the commission distributes in accordance with Subsection
(3)(a)
,
(4)(a)(i)
,
(4)(b)(i)
,
or
(7)(d)(i)
(7)(c)(i)
for capital expenses and service delivery expenses of the public
transit district or eligible political subdivision.
(b)
As provided in Section
59-12-2212.2
, for the .10% designated for public transit
described in Subsection
(3)(a)
that is not contractually obligated for debt service,
beginning on July 1, 2026,
a public transit district shall make available to the
Department of Transportation an amount equal to 10% of the .10% to be used for
public transit innovation grants as provided in Title 72, Chapter 2, Part 4, Public
Transit Innovation Grants.
(12)
Notwithstanding Section
59-12-2208
, a county, city, or town legislative body may,
but is not required to, submit an opinion question to the county's, city's, or town's
registered voters in accordance with Section
59-12-2208
to impose a sales and use tax
under this section.
(13)
(12)
(a)
(i)
Notwithstanding any other provision in this section, if the entire
boundary of a county is annexed into a large public transit district, if the county
legislative body wishes to impose a sales and use tax under this section, the
county legislative body shall pass the ordinance to impose a sales and use tax
under this section on or before June 30, 2022.
(ii)
If the entire boundary of a county is annexed into a large public transit district,
the county legislative body may not pass an ordinance to impose a sales and use
tax under this section on or after July 1, 2022.
(b)
Notwithstanding the deadline described in Subsection
(13)(a)
(12)(a)
, any sales and
use tax imposed under this section by passage of a county ordinance on or before
June 30, 2022, may remain in effect.
(14)
(a)
Beginning on July 1, 2020, and subject to Subsection
(15)
, if a county has not
imposed a sales and use tax under this section, subject to the provisions of this part,
the legislative body of a city or town described in Subsection
(14)(b)
may impose a
.25% sales and use tax on the transactions described in Subsection
59-12-103(1)

within the city or town.
(b)
The following cities or towns may impose a sales and use tax described in
Subsection
(14)(a)
:
(i)
a city or town that has been annexed into a public transit district; or
(ii)
an eligible political subdivision.
(c)
If a city or town imposes a sales and use tax as provided in this section, the
commission shall distribute the sales and use tax revenue collected by the city or
town as follows:
(i)
.125% to the city or town that imposed the sales and use tax, to be distributed as
provided in Subsection
(6)
; and
(ii)
.125%, as applicable, to:
(A)
the public transit district in which the city or town is annexed; or
(B)
the eligible political subdivision for public transit services.
(d)
If a city or town imposes a sales and use tax under this section and the county
subsequently imposes a sales and use tax under this section, the commission shall
distribute the sales and use tax revenue collected within the city or town as described
in Subsection
(14)(c)
.
(15)
(a)
(i)
Notwithstanding any other provision in this section, if a city or town
legislative body wishes to impose a sales and use tax under this section, the city or
town legislative body shall pass the ordinance to impose a sales and use tax under
this section on or before June 30, 2022.
(ii)
A city or town legislative body may not pass an ordinance to impose a sales and
use tax under this section on or after July 1, 2022.
(b)
Notwithstanding the deadline described in Subsection
(15)(a)
, any sales and use tax
imposed under this section by passage of an ordinance by a city or town legislative
body on or before June 30, 2022, may remain in effect.
Section 93. Section
59-12-2220
is amended to read:
59-12-2220
Effective
01/01/27
. County option sales and use tax to fund
highways or a system for public transit -- Base -- Rate.
(1)
Subject to
Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements,
the other
provisions of this part
,
and
subject to
the requirements of this section, the following
counties may impose a sales and use tax under this section:
(a)
a county legislative body may impose the sales and use tax on the transactions
described in Subsection
59-12-103(1)
located within the county, including the cities
and towns within the county if:
(i)
the entire boundary of a county is annexed into a large public transit district; and
(ii)
the maximum amount of sales and use tax authorizations allowed in accordance
with Section
59-12-2203
and authorized under the following sections has been
imposed:
(A)
Section
59-12-2213
;
(B)
Section
59-12-2214
;
(C)
Section
59-12-2215
;
(D)
Section
59-12-2216
;
(E)
Section
59-12-2217
;
(F)
Section
59-12-2218
; and
(G)
Section
59-12-2219
;
(b)
if the county is not annexed into a large public transit district, the county legislative
body may impose the sales and use tax on the transactions described in Subsection
59-12-103(1)
located within the county, including the cities and towns within the
county if:
(i)
the county is an eligible political subdivision; or
(ii)
a city or town within the boundary of the county is an eligible political
subdivision; or
(c)
a county legislative body of a county not described in Subsection
(1)(a)
or
(1)(b)
may
impose the sales and use tax on the transactions described in Subsection
59-12-103(1)

located within the county, including the cities and towns within the county.
(2)
For purposes of Subsection
(1)
and subject to the other provisions of this section, a
county legislative body that imposes a sales and use tax under this section may impose
the tax at a rate of .2%.
(3)
(a)
The commission shall distribute sales and use tax revenue collected under this
section as determined by a county legislative body as described in Subsection
(3)(b)
.
(b)
If a county legislative body imposes a sales and use tax as described in this section,
the county legislative body may elect to impose a sales and use tax revenue
distribution as described in Subsection
(4)
, (5), (6), or (7), depending on the class of
county, and presence and type of a public transit provider in the county.
(4)
Subject to Subsection
(11)
, and after application of Subsection
59-12-2206(5)
, if a
county legislative body imposes a sales and use tax as described in this section, and the
entire boundary of the county is annexed into a large public transit district, and the
county is a county of the first class, the commission shall distribute the sales and use tax
revenue as follows:
(a)
.10% to a public transit district as described in Subsection
(11)
;
(b)
.05% to the cities and towns as provided in Subsection
(8)
; and
(c)
.05% to the county legislative body.
(5)
Subject to Subsection
(11)
, if a county legislative body imposes a sales and use tax as
described in this section and the entire boundary of the county is annexed into a large
public transit district, and the county is a county not described in Subsection
(4)
, the
commission shall distribute the sales and use tax revenue as follows:
(a)
.10% to a public transit district as described in Subsection
(11)
;
(b)
.05% to the cities and towns as provided in Subsection
(8)
; and
(c)
.05% to the county legislative body.
(6)
(a)
Except as provided in Subsection
(14)(c)
, if the entire boundary of a county that
imposes a sales and use tax as described in this section is not annexed into a single
public transit district, but a city or town within the county is annexed into a single
public transit district, or if the city or town is an eligible political subdivision, the
commission shall distribute the sales and use tax revenue collected within the county
as provided in Subsection
(6)(b)
or
(c)
.
(b)
For a city, town, or portion of the county described in Subsection
(6)(a)
that is
annexed into the single public transit district, or an eligible political subdivision, the
commission shall distribute the sales and use tax revenue collected within the portion
of the county that is within a public transit district or eligible political subdivision as
follows:
(i)
.05% to a public transit provider as described in Subsection
(11)
;
(ii)
.075% to the cities and towns as provided in Subsection
(8)
; and
(iii)
.075% to the county legislative body.
(c)
Except as provided in Subsection
(14)(c)
, for a city, town, or portion of the county
described in Subsection
(6)(a)
that is not annexed into a single public transit district
or eligible political subdivision in the county, the commission shall distribute the
sales and use tax revenue collected within that portion of the county as follows:
(i)
.08% to the cities and towns as provided in Subsection
(8)
; and
(ii)
.12% to the county legislative body.
(7)
For a county without a public transit service that imposes a sales and use tax as
described in this section, the commission shall distribute the sales and use tax revenue
collected within the county as follows:
(a)
.08% to the cities and towns as provided in Subsection
(8)
; and
(b)
.12% to the county legislative body.
(8)
(a)
Subject to Subsections
(8)(b)
and
(c)
, the commission shall make the distributions
required by Subsections
(4)(b)
, (5)(b), (6)(b)(ii), (6)(c)(i), and (7)(a) as follows:
(i)
50% of the total revenue collected under Subsections
(4)(b)
, (5)(b), (6)(b)(ii),
(6)(c)(i), and (7)(a) within the counties that impose a tax under Subsections
(4)

through
(7)
shall be distributed to the unincorporated areas, cities, and towns
within those counties on the basis of the percentage that the population of each
unincorporated area, city, or town bears to the total population of all of the
counties that impose a tax under this section; and
(ii)
50% of the total revenue collected under Subsections
(4)(b)
, (5)(b), (6)(b)(ii),
(6)(c)(i), and (7)(a) within the counties that impose a tax under Subsections
(4)

through
(7)
shall be distributed to the unincorporated areas, cities, and towns
within those counties on the basis of the location of the transaction as determined
under Sections
59-12-211
through
59-12-215
.
(b)
(i)
Population for purposes of this Subsection
(8)
shall be based on, to the extent
not otherwise required by federal law:
(A)
the most recent estimate from the Utah Population Committee created in
Section
63C-20-103
; or
(B)
if the Utah Population Committee estimate is not available for each
municipality and unincorporated area, the adjusted sub-county population
estimate provided by the Utah Population Committee in accordance with
Section
63C-20-104
.
(ii)
If a needed population estimate is not available from the United States Census
Bureau, population figures shall be derived from an estimate from the Utah
Population Estimates Committee created by executive order of the governor.
(c)
(i)
Beginning on January 1, 2024, if the Housing and Community Development
Division within the Department of Workforce Services determines that a city or
town is ineligible for funds in accordance with Subsection
10-21-202(6)
,
beginning the first day of the calendar quarter after receiving 90 days' notice, the
commission shall distribute the distribution that city or town would have received
under Subsection
(8)(a)
to cities or towns to which Subsection
10-21-202(6)
does
not apply.
(ii)
Beginning on January 1, 2024, if the Housing and Community Development
Division within the Department of Workforce Services determines that a county is
ineligible for funds in accordance with Subsection
17-80-202(6)
, beginning the
first day of the calendar quarter after receiving 90 days' notice, the commission
shall distribute the distribution that county would have received under Subsection
(8)(a)
to counties to which Subsection
17-80-202(6)
does not apply.
(9)
If a public transit service is organized after the date a county legislative body first
imposes a tax under this section, a change in a distribution required by this section may
not take effect until the first distribution the commission makes under this section after a
90-day period that begins on the date the commission receives written notice from the
public transit provider that the public transit service has been organized.
(10)
(a)
Except as provided in Subsections
(10)(b)
and
(c)
, a county, city, or town that
received distributions described in Subsections
(4)(b)
, (4)(c), (5)(b), (5)(c), (6)(b)(ii),
(6)(b)(iii), (6)(c), and (7) may only expend those funds for a purpose described in
Section
59-12-2212.2
.
(b)
If a county described in Subsection
(1)(a)
that is a county of the first class imposes
the sales and use tax authorized in this section, the county may also use funds
distributed in accordance with Subsection
(4)(c)
for public safety purposes.
(c)
In addition to the purposes described in Subsections
(10)(a)
and
(b)
, for a city
relevant to a project area, as that term is defined in Section
63N-3-1401
, an allowable
use of revenue from a sales and use tax under this section includes the revitalization
of a convention center owned by the county within a city of the first class and
surrounding revitalization projects related to the convention center.
(11)
(a)
Subject to Subsections
(11)(b)
, (c), and (d), revenue designated for public transit
as described in this section may be used for capital expenses and service delivery
expenses of:
(i)
a public transit district;
(ii)
an eligible political subdivision; or
(iii)
another entity providing a service for public transit or a transit facility within the
relevant county, as those terms are defined in Section
17B-2a-802
.
(b)
(i)
(A)
If a county of the first class imposes a sales and use tax described in this
section, beginning on the date on which the county imposes the sales and use
tax under this section, and for a three-year period after at least three counties
described in Subsections
(4)
and
(5)
have imposed a tax under this section, or
until June 30, 2030, whichever comes first, revenue designated for public
transit within a county of the first class as described in Subsection
(4)(a)
shall
be transferred to the County of the First Class Highway Projects Fund created
in Section
72-2-121
.
(B)
Revenue deposited into the County of the First Class Highway Projects Fund
created in Section
72-2-121
as described in Subsection
(11)(b)(i)(A)
may be
used for public transit innovation grants as provided in Title 72, Chapter 2, Part
4, Public Transit Innovation Grants.
(ii)
If a county of the first class imposes a sales and use tax described in this section,
beginning on the day three years after the date on which at least three counties
described in Subsections
(4)
and
(5)
have imposed a tax under this section, or
beginning on July 1, 2030, whichever comes first, for revenue designated for
public transit as described in Subsection
(4)(a)
:
(A)
50% of the revenue from a sales and use tax imposed under this section in a
county of the first class shall be transferred to the County of the First Class
Highway Projects Fund created in Section
72-2-121
; and
(B)
50% of the revenue from a sales and use tax imposed under this section in a
county of the first class shall be transferred to the Transit Transportation
Investment Fund created in Subsection
72-2-124(9)
72-2-124
.
(c)
(i)
If a county that is not a county of the first class for which the entire boundary of
the county is annexed into a large public transit district imposes a sales and use
tax described in this section, beginning on the date on which the county imposes
the sales and use tax under this section, and for a three-year period following the
date on which at least three counties described in Subsections
(4)
and
(5)
have
imposed a tax under this section, or until June 30, 2030, whichever comes first,
revenue designated for public transit as described in Subsection
(5)(a)
shall be
transferred to the relevant county legislative body to be used for a purpose
described in Subsection
(11)(a)
.
(ii)
If a county that is not a county of the first class for which the entire boundary of
the county is annexed into a large public transit district imposes a sales and use
tax described in this section, beginning on the day three years after the date on
which at least three counties described in Subsections
(4)
and
(5)
have imposed a
tax under this section, or beginning on July 1, 2030, whichever comes first, for the
revenue that is designated for public transit in Subsection
(5)(a)
:
(A)
50% shall be transferred to the Transit Transportation Investment Fund
created in Subsection
72-2-124(9)
72-2-124
; and
(B)
50% shall be transferred to the relevant county legislative body to be used for
a purpose described in Subsection
(11)(a)
.
(d)
Except as provided in Subsection
(13)(c)
(14)(c)
, for a county that imposes a sales
and use tax under this section, for revenue designated for public transit as described
in Subsection
(6)(b)(i)
, the revenue shall be transferred to the relevant county
legislative body to be used for a purpose described in Subsection
(11)(a)
.
(12)
A large public transit district shall send notice to the commission at least 90 days
before the earlier of:
(a)
the date that is three years after the date on which at least three counties described in
Subsections
(4)
and
(5)
have imposed a tax under this section; or
(b)
June 30, 2030.
(13)
For a city described in Subsection
(10)(c)
, during the bondable term of a revitalization
project described in Subsection
(10)(c)
, the city shall transfer at least 50%, and may
transfer up to 100%, of any revenue the city receives from a distribution under
Subsection
(4)(b)
to a convention center public infrastructure district created in
accordance with Section
17D-4-202.1
for revitalization of a convention center owned by
the county within a city of the first class and surrounding revitalization projects related
to the convention center as permitted in Subsection
(10)(c)
.
(14)
(a)
Notwithstanding Section
59-12-2208
, a county legislative body may, but is not
required to, submit an opinion question to the county's registered voters in
accordance with Section
59-12-2208
to impose a sales and use tax under this section.
(b)
(14)
(a)
If a county
passes an ordinance
complies with Section
59-12-2208
to
impose a sales and use tax as described in this section, the sales and use tax shall take
effect on the first day of the calendar quarter after a 90-day period that begins on the
date the commission receives written notice from the county of the
passage of the
ordinance
voters' approval of the legislation
.
(c)
(b)
A county that imposed the local option sales and use tax described in this section
before January 1, 2023, may maintain that county's distribution allocation in place as
of January 1, 2023.
(15)
(a)
Revenue collected from a sales and use tax under this section may not be used to
supplant existing General Fund appropriations that a county, city, or town budgeted
for transportation or public transit as of the date the tax becomes effective for a
county, city, or town.
(b)
The limitation under Subsection
(15)(a)
does not apply to a designated transportation
or public transit capital or reserve account a county, city, or town established before
the date the tax becomes effective.
Section 94. Section
59-12-2402
is amended to read:
59-12-2402
Effective
01/01/27
. Imposition of emergency services tax --
Permitted rates -- Expenditure and distribution of tax revenue -- Administration,
collection, and enforcement of tax -- Administrative charge.
(1)
(a)
The governing body of a qualifying political subdivision may, subject to
Subsection
(1)(b)
, impose a sales and use tax on the transactions described in
Subsection
59-12-103(1)
in the following amount:
(i)
before January 1, 2027,
an amount of up to .33% if the governing body:
(A)
first holds a public hearing at which the tax is discussed, subject to Subsection
(2)
; and
(B)
after the public hearing is held, passes an ordinance or resolution approving
the tax; or
(ii)
an amount of up to 1% if the governing body obtains approval to impose the tax
from a majority of:
(A)
the members of the governing body; and
(B)
voters within the qualifying political subdivision voting in an election held
for that purpose in accordance with
Title 11, Chapter 14, Local Government
Bonding Act
in accordance with Title 20A, Chapter 7, Part 9, Tax Increase
Voting Requirements
.
(b)
(i)
A tax imposed by a county under Subsection
(1)(a)
shall be imposed within all
unincorporated areas of the county.
(ii)
A tax imposed by a special service district under Subsection
(1)(a)
shall be
imposed within the boundaries of each city and town located within the area of the
special service district.
(iii)
A tax may not be imposed under this section within:
(A)
a portion of a city, town, or the unincorporated area of a county; or
(B)
an area in which a tax under this section has already been imposed.
(c)
Notwithstanding Subsection
(1)(a)
, a qualifying political subdivision may not impose
a tax under this section on:
(i)
the sales and uses described in Section
59-12-104
to the extent the sales and uses
are exempt from taxation under Section
59-12-104
; and
(ii)
except as provided in Subsection
(1)(e)
, amounts paid or charged for food and
food ingredients.
(d)
For purposes of this Subsection
(1)
, the location of a transaction is determined in
accordance with Sections
59-12-211
through
59-12-215
.
(e)
A qualifying political subdivision that imposes a tax under this section shall impose
the tax on the purchase price or sales price for amounts paid or charged for food and
food ingredients if the food and food ingredients are sold as part of a bundled
transaction attributable to food and food ingredients and tangible personal property
other than food and food ingredients.
(2)
(a)
The governing body of a qualifying political subdivision proposing a tax rate
described in Subsection
(1)(a)(i)
shall, as a class A notice under Section
63G-30-102
,
publish notice of the public hearing required by Subsection
(1)(a)(i)(A)
for at least 14
days before the day of the public hearing.
(b)
The notice described in Subsection
(2)(a)
shall:
(i)
state the governing body's intent to adopt a tax under this section;
(ii)
describe the proposed tax rate;
(iii)
describe the cities, towns, and unincorporated areas within which the proposed
tax is to be imposed;
(iv)
specify the date, time, and location of the public hearing; and
(v)
state that the purpose of the public hearing is to obtain public comments regarding
the proposed tax.
(3)
For a county proposing a tax rate described in Subsection
(1)(a)(ii)
, the voter approval
requirement in Subsection
(1)(a)(ii)(B)
applies only to voters residing within the
unincorporated areas of the county.
(4)
(a)
Subject to Subsection
(4)(b)
, a qualifying political subdivision may use money
collected from a tax imposed under this section to fund emergency services provided
by, or on behalf of, a qualifying political subdivision.
(b)
A qualifying political subdivision that imposes a tax under this section may:
(i)
use money collected from the tax to fund emergency services within an area in
which the tax is not imposed; and
(ii)
enter into an agreement authorized by
Title 11, Chapter 13, Interlocal
Cooperation Act
, allowing for another qualifying political subdivision to use
money collected from the tax to fund emergency services.
(5)
(a)
Except as provided in Subsection
(5)(b)
, a tax under this section shall be
administered, collected, and enforced in accordance with the same procedures used to
administer, collect, and enforce the tax under:
(i)
(A)
Part 1
, Tax Collection; or
(B)
Part 2
, Local Sales and Use Tax Act; and
(ii)
Chapter 1, General Taxation Policies
.
(b)
A tax under this section is not subject to Subsections
59-12-205(2)
through (5).
(c)
A tax under this section shall be levied for a period of 10 years and may, in
accordance with the procedures and requirements for levying a tax under Subsections
(1)
through (3), be reauthorized at the end of the 10-year period by:
(i)
the governing body that imposed the tax, for reauthorizing a tax rate described in
Subsection
(1)(a)(i)
; or
(ii)
the governing body that imposed the tax and the qualifying political subdivision's
voters, for reauthorizing a tax rate described in Subsection
(1)(a)(ii)
.
(d)
Except as provided in Subsection
(5)(e)
, the commission shall distribute the revenue
the commission collects from a tax imposed under this section directly to the
qualifying political subdivision imposing the tax.
(e)
The commission shall retain and deposit an administrative charge in accordance with
Section
59-1-306
from the revenue the commission collects from a tax under this
section.
Section 95. Section
59-13-201
is amended to read:
59-13-201
Effective
01/01/27
. Rate -- Tax basis -- Exemptions -- Revenue
deposited into the Transportation Fund -- Restricted account for boating uses -- Refunds
-- Reduction of tax in limited circumstances.
(1)
(a)
(i)
Subject to the provisions of this section and except as provided in Subsection
(1)(e)
, a tax is imposed at the rate of 14.2% of the statewide average rack price of
a gallon of motor fuel per gallon upon all motor fuel that is sold, used, or received
for sale or used in this state.
(ii)
Notwithstanding Subsection
(1)(a)(i)
, for the period beginning on July 1, 2023,
and ending on December 31, 2023, the rate described in Subsection
(1)(a)(i)
shall
be 34.5 cents per gallon.
(b)
(i)
Until December 31, 2018, and subject to the requirements under Subsection
(1)(c)
, the statewide average rack price of a gallon of motor fuel under Subsection
(1)(a)
shall be determined by calculating the previous fiscal year statewide
average rack price of a gallon of regular unleaded motor fuel, excluding federal
and state excise taxes, for the 12 months ending on the previous June 30 as
published by an oil pricing service.
(ii)
Beginning on January 1, 2019,
and ending on December 31, 2026,
and subject to
the requirements under Subsection
(1)(c)
, the statewide average rack price of a
gallon of motor fuel under Subsection
(1)(a)
shall be determined by calculating
the previous three fiscal years statewide average rack price of a gallon of regular
unleaded motor fuel, excluding federal and state excise taxes, for the 36 months
ending on the previous June 30 as published by an oil pricing service.
(c)
(i)
Subject to the requirement in Subsection
(1)(c)(ii)
, the statewide average rack
price of a gallon of motor fuel determined under Subsection
(1)(b)
may not be less
than $1.78 per gallon.
(ii)
Beginning on January 1, 2019,
and ending on December 31, 2026,
the
commission shall, on January 1, annually adjust the minimum statewide average
rack price of a gallon of motor fuel described in Subsection
(1)(c)(i)
by taking the
minimum statewide average rack price of a gallon of motor fuel for the previous
calendar year and adding an amount equal to the greater of:
(A)
an amount calculated by multiplying the minimum statewide average rack
price of a gallon of motor fuel for the previous calendar year by the actual
percent change during the previous fiscal year in the Consumer Price Index; and
(B)
0.
(iii)
The statewide average rack price of a gallon of motor fuel determined by the
commission under Subsection
(1)(b)
may not exceed:
(A)
for a calendar year beginning on January 1, 2024, $2.57 per gallon;
(B)
for a calendar year beginning on January 1, 2025, $2.71 per gallon;
and
(C)
for a calendar year beginning on January 1, 2026, $2.82 per gallon
; and
.
(D)
for a calendar year beginning on January 1, 2028, and thereafter, $2.96 per
gallon.
(iv)
The minimum statewide average rack price of a gallon of motor fuel described
and adjusted under Subsections
(1)(c)(i)
and
(ii)
may not exceed the maximum
statewide average rack price of a gallon of motor fuel under Subsection
(1)(c)(iii)
.
(d)
(i)
The commission shall annually:
(A)
determine the statewide average rack price of a gallon of motor fuel in
accordance with Subsections
(1)(b)
and
(c)
;
(B)
(A)
adjust the fuel tax rate imposed under Subsection
(1)(a)
, rounded to the
nearest one-tenth of a cent, based on the determination under Subsection
(1)(b)
;
(C)
(B)
publish the adjusted fuel tax as a cents per gallon rate; and
(D)
(C)
post or otherwise make public the adjusted fuel tax rate
as determined in
Subsection
(1)(d)(i)(B)

no later than 60 days before the annual effective date
under Subsection
(1)(d)(ii)
.
(ii)
The tax rate imposed under this Subsection
(1)
and adjusted as required under
Subsection
(1)(d)(i)
shall take effect on January 1 of each year.
(e)
In lieu of the tax imposed under Subsection
(1)(a)
and subject to the provisions of
this section, a tax is imposed at the rate of 3/19 of the rate imposed under Subsection
(1)(a)
, rounded up to the nearest penny, upon all motor fuels that meet the definition
of clean fuel in Section
59-13-102
and are sold, used, or received for sale or use in
this state.
(2)
Any increase or decrease in tax rate applies to motor fuel that is imported to the state or
sold at refineries in the state on or after the effective date of the rate change.
(3)
(a)
No motor fuel tax is imposed upon:
(i)
motor fuel that is brought into and sold in this state in original packages as purely
interstate commerce sales;
(ii)
motor fuel that is exported from this state if proof of actual exportation on forms
prescribed by the commission is made within 180 days after exportation;
(iii)
motor fuel or components of motor fuel that is sold and used in this state and
distilled from coal, oil shale, rock asphalt, bituminous sand, or solid hydrocarbons
located in this state; or
(iv)
motor fuel that is sold to the United States government, this state, or the political
subdivisions of this state.
(b)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the
commission shall make rules governing the procedures for administering the tax
exemption provided under Subsection
(3)(a)(iv)
.
(4)
The commission may either collect no tax on motor fuel exported from the state or,
upon application, refund the tax paid.
(5)
(a)
All revenue received by the commission under this part shall be deposited daily
with the state treasurer and credited to the Transportation Fund.
(b)
An appropriation from the Transportation Fund shall be made to the commission to
cover expenses incurred in the administration and enforcement of this part and the
collection of the motor fuel tax.
(6)
(a)
The commission shall determine what amount of motor fuel tax revenue is
received from the sale or use of motor fuel used in motorboats registered under
Title
73, Chapter 18, State Boating Act
, and this amount shall be deposited into a restricted
revenue account in the General Fund of the state.
(b)
The funds from this account shall be used for the construction, improvement,
operation, and maintenance of state-owned boating facilities and for the payment of
the costs and expenses of the Division of Outdoor Recreation in administering and
enforcing
Title 73, Chapter 18, State Boating Act
.
(7)
(a)
The United States government or any of its instrumentalities, this state, or a
political subdivision of this state that has purchased motor fuel from a licensed
distributor or from a retail dealer of motor fuel and has paid the tax on the motor fuel
as provided in this section is entitled to a refund of the tax and may file with the
commission for a quarterly refund.
(b)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the
commission shall make rules governing the application and refund provided for in
Subsection
(7)(a)
.
(8)
(a)
The commission shall refund annually into the Off-highway Vehicle Account in
the General Fund an amount equal to .5% of the motor fuel tax revenues collected
under this section.
(b)
This amount shall be used as provided in Section
41-22-19
.
(9)
(a)
Beginning on April 1, 2001, a tax imposed under this section on motor fuel that is
sold, used, or received for sale or use in this state is reduced to the extent provided in
Subsection
(9)(b)
if:
(i)
a tax imposed on the basis of the sale, use, or receipt for sale or use of the motor
fuel is paid to the Navajo Nation;
(ii)
the tax described in Subsection
(9)(a)(i)
is imposed without regard to whether
or
not
the person required to pay the tax is an enrolled member of the Navajo
Nation; and
(iii)
the commission and the Navajo Nation execute and maintain an agreement as
provided in this Subsection
(9)
for the administration of the reduction of tax.
(b)
(i)
If but for Subsection
(9)(a)
the motor fuel is subject to a tax imposed by this
section:
(A)
the state shall be paid the difference described in Subsection
(9)(b)(ii)
if that
difference is greater than $0; and
(B)
a person may not require the state to provide a refund, a credit, or similar tax
relief if the difference described in Subsection
(9)(b)(ii)
is less than or equal to
$0.
(ii)
The difference described in Subsection
(9)(b)(i)
is equal to the difference between:
(A)
the amount of tax imposed on the motor fuel by this section; less
(B)
the tax imposed and collected by the Navajo Nation on the motor fuel.
(c)
For purposes of Subsections
(9)(a)
and
(b)
, the tax paid to the Navajo Nation under a
tax imposed by the Navajo Nation on the basis of the sale, use, or receipt for sale or
use of motor fuel does not include any interest or penalties a taxpayer may be
required to pay to the Navajo Nation.
(d)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the
commission shall make rules governing the procedures for administering the
reduction of tax provided under this Subsection
(9)
.
(e)
The agreement required under Subsection
(9)(a)
:
(i)
may not:
(A)
authorize the state to impose a tax in addition to a tax imposed under this
chapter;
(B)
provide a reduction of taxes greater than or different from the reduction
described in this Subsection
(9)
; or
(C)
affect the power of the state to establish rates of taxation;
(ii)
shall:
(A)
be in writing;
(B)
be signed by:
(I)
the chair of the commission or the chair's designee; and
(II)
a person designated by the Navajo Nation that may bind the Navajo Nation;
(C)
be conditioned on obtaining any approval required by federal law;
(D)
state the effective date of the agreement; and
(E)
state any accommodation the Navajo Nation makes related to the construction
and maintenance of state highways and other infrastructure within the Utah
portion of the Navajo Nation; and
(iii)
may:
(A)
notwithstanding Section
59-1-403
, authorize the commission to disclose to the
Navajo Nation information that is:
(I)
contained in a document filed with the commission; and
(II)
related to the tax imposed under this section;
(B)
provide for maintaining records by the commission or the Navajo Nation; or
(C)
provide for inspections or audits of distributors, carriers, or retailers located or
doing business within the Utah portion of the Navajo Nation.
(f)
(i)
If, on or after April 1, 2001, the Navajo Nation changes the tax rate of a tax
imposed on motor fuel, any change in the reduction of taxes under this Subsection
(9)
as a result of the change in the tax rate is not effective until the first day of the
calendar quarter after a 60-day period beginning on the date the commission
receives notice:
(A)
from the Navajo Nation; and
(B)
meeting the requirements of Subsection
(9)(f)(ii)
.
(ii)
The notice described in Subsection
(9)(f)(i)
shall state:
(A)
that the Navajo Nation has changed or will change the tax rate of a tax
imposed on motor fuel;
(B)
the effective date of the rate change of the tax described in Subsection
(9)(f)(ii)(A)
; and
(C)
the new rate of the tax described in Subsection
(9)(f)(ii)(A)
.
(g)
If the agreement required by Subsection
(9)(a)
terminates, a reduction of tax is not
permitted under this Subsection
(9)
beginning on the first day of the calendar quarter
after a 30-day period beginning on the day the agreement terminates.
(h)
If there is a conflict between this Subsection
(9)
and the agreement required by
Subsection
(9)(a)
, this Subsection
(9)
governs.
Section 96. Section
59-13-301
is amended to read:
59-13-301
Effective
01/01/27
. Tax basis -- Rate -- Exemptions -- Revenue
deposited with treasurer and credited to Transportation Fund -- Reduction of tax in
limited circumstances.
(1)
(a)
Except as provided in Subsections
(2)
,
(3)
,
(11)
, and
(12)
and Section
59-13-304
,
a tax is imposed at the same rate imposed under Subsection
59-13-201(1)(a)
on the:
(i)
removal of undyed diesel fuel from any refinery;
(ii)
removal of undyed diesel fuel from any terminal;
(iii)
entry into the state of any undyed diesel fuel for consumption, use, sale, or
warehousing;
(iv)
sale of undyed diesel fuel to any person who is not registered as a supplier under
this part unless the tax has been collected under this section;
(v)
any untaxed special fuel blended with undyed diesel fuel; or
(vi)
use of untaxed special fuel other than propane or electricity.
(b)
The tax imposed under this section shall only be imposed once upon any special fuel.
(2)
(a)
No special fuel tax is imposed or collected upon dyed diesel fuel which:
(i)
is sold or used for any purpose other than to operate or propel a motor vehicle
upon the public highways of the state, but this exemption applies only in those
cases where the purchasers or the users of special fuel establish to the satisfaction
of the commission that the special fuel was used for purposes other than to operate
a motor vehicle upon the public highways of the state; or
(ii)
is sold to this state or any of its political subdivisions.
(b)
No special fuel tax is imposed on undyed diesel fuel or clean fuel that is:
(i)
sold to the United States government or any of its instrumentalities or to this state
or any of its political subdivisions;
(ii)
exported from this state if proof of actual exportation on forms prescribed by the
commission is made within 180 days after exportation;
(iii)
used in a vehicle off-highway;
(iv)
used to operate a power take-off unit of a vehicle;
(v)
used for off-highway agricultural uses;
(vi)
used in a separately fueled engine on a vehicle that does not propel the vehicle
upon the highways of the state; or
(vii)
used in machinery and equipment not registered and not required to be
registered for highway use.
(3)
No tax is imposed or collected on special fuel if it is:
(a)
(i)
purchased for business use in machinery and equipment not registered and not
required to be registered for highway use; and
(ii)
used
pursuant to
in accordance with
the conditions of a state implementation
plan approved under
Title 19, Chapter 2, Air Conservation Act
; or
(b)
propane or electricity.
(4)
Upon request of a buyer meeting the requirements under Subsection
(3)
, the Division of
Air Quality shall issue an exemption certificate that may be shown to a seller.
(5)
The special fuel tax shall be paid by the supplier.
(6)
(a)
The special fuel tax shall be paid by every user who is required by Sections
59-13-303
and
59-13-305
to obtain a special fuel user permit and file special fuel tax
reports.
(b)
The user shall receive a refundable credit for special fuel taxes paid on purchases
which are delivered into vehicles and for which special fuel tax liability is reported.
(7)
(a)
Except as provided under Subsections
(7)(b)
and
(c)
, all revenue received by the
commission from taxes and license fees under this part shall be deposited daily with
the state treasurer and credited to the Transportation Fund.
(b)
An appropriation from the Transportation Fund shall be made to the commission to
cover expenses incurred in the administration and enforcement of this part and the
collection of the special fuel tax.
(c)
Five dollars of each special fuel user trip permit fee paid under Section
59-13-303

may be used by the commission as a dedicated credit to cover the costs of electronic
credentialing as provided in Section
41-1a-303
.
(8)
The commission may either collect no tax on special fuel exported from the state or,
upon application, refund the tax paid.
(9)
(a)
The United States government or any of its instrumentalities, this state, or a
political subdivision of this state that has purchased special fuel from a supplier or
from a retail dealer of special fuel and has paid the tax on the special fuel as provided
in this section is entitled to a refund of the tax and may file with the commission for a
quarterly refund in a manner prescribed by the commission.
(b)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the
commission shall make rules governing the application and refund provided for in
Subsection
(9)(a)
.
(10)
(a)
The purchaser shall pay the tax on diesel fuel or clean fuel purchased for uses
under Subsections
(2)(b)(i)
,
(iii)
,
(iv)
,
(v)
,
(vi)
, and
(vii)
and apply for a refund for the
tax paid as provided in Subsection
(9)
and this Subsection
(10)
.
(b)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the
commission shall make rules governing the application and refund for off-highway
and nonhighway uses provided under Subsections
(2)(b)(iii)
,
(iv)
,
(vi)
, and
(vii)
.
(c)
A refund of tax paid under this part on diesel fuel used for nonhighway agricultural
uses shall be made in accordance with the tax return procedures under Section
59-13-202
.
(11)
(a)
Beginning on April 1, 2001, a tax imposed under this section on special fuel is
reduced to the extent provided in Subsection
(11)(b)
if:
(i)
the Navajo Nation imposes a tax on the special fuel;
(ii)
the tax described in Subsection
(11)(a)(i)
is imposed without regard to whether
the person required to pay the tax is an enrolled member of the Navajo Nation; and
(iii)
the commission and the Navajo Nation execute and maintain an agreement as
provided in this Subsection
(11)
for the administration of the reduction of tax.
(b)
(i)
If but for Subsection
(11)(a)
the special fuel is subject to a tax imposed by this
section:
(A)
the state shall be paid the difference described in Subsection
(11)(b)(ii)
if that
difference is greater than $0; and
(B)
a person may not require the state to provide a refund, a credit, or similar tax
relief if the difference described in Subsection
(11)(b)(ii)
is less than or equal
to $0.
(ii)
The difference described in Subsection
(11)(b)(i)
is equal to the difference
between:
(A)
the amount of tax imposed on the special fuel by this section; less
(B)
the tax imposed and collected by the Navajo Nation on the special fuel.
(c)
For purposes of Subsections
(11)(a)
and
(b)
, the tax paid to the Navajo Nation on the
special fuel does not include any interest or penalties a taxpayer may be required to
pay to the Navajo Nation.
(d)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the
commission shall make rules governing the procedures for administering the
reduction of tax provided under this Subsection
(11)
.
(e)
The agreement required under Subsection
(11)(a)
:
(i)
may not:
(A)
authorize the state to impose a tax in addition to a tax imposed under this
chapter;
(B)
provide a reduction of taxes greater than or different from the reduction
described in this Subsection
(11)
; or
(C)
affect the power of the state to establish rates of taxation;
(ii)
shall:
(A)
be in writing;
(B)
be signed by:
(I)
the chair of the commission or the chair's designee; and
(II)
a person designated by the Navajo Nation that may bind the Navajo Nation;
(C)
be conditioned on obtaining any approval required by federal law;
(D)
state the effective date of the agreement; and
(E)
state any accommodation the Navajo Nation makes related to the construction
and maintenance of state highways and other infrastructure within the Utah
portion of the Navajo Nation; and
(iii)
may:
(A)
notwithstanding Section
59-1-403
, authorize the commission to disclose to the
Navajo Nation information that is:
(I)
contained in a document filed with the commission; and
(II)
related to the tax imposed under this section;
(B)
provide for maintaining records by the commission or the Navajo Nation; or
(C)
provide for inspections or audits of suppliers, distributors, carriers, or retailers
located or doing business within the Utah portion of the Navajo Nation.
(f)
(i)
If, on or after April 1, 2001, the Navajo Nation changes the tax rate of a tax
imposed on special fuel, any change in the amount of the reduction of taxes under
this Subsection
(11)
as a result of the change in the tax rate is not effective until
the first day of the calendar quarter after a 60-day period beginning on the date the
commission receives notice:
(A)
from the Navajo Nation; and
(B)
meeting the requirements of Subsection
(11)(f)(ii)
.
(ii)
The notice described in Subsection
(11)(f)(i)
shall state:
(A)
that the Navajo Nation has changed or will change the tax rate of a tax
imposed on special fuel;
(B)
the effective date of the rate change of the tax described in Subsection
(11)(f)(ii)(A)
; and
(C)
the new rate of the tax described in Subsection
(11)(f)(ii)(A)
.
(g)
If the agreement required by Subsection
(11)(a)
terminates, a reduction of tax is not
permitted under this Subsection
(11)
beginning on the first day of the calendar
quarter after a 30-day period beginning on the day the agreement terminates.
(h)
If there is a conflict between this Subsection
(11)
and the agreement required by
Subsection
(11)(a)
, this Subsection
(11)
governs.
(12)
(a)
(i)
Subject to Subsections
(12)(a)(ii)
and
(iii)
, a tax imposed under this section
on compressed natural gas is imposed at a rate of:
(A)
until June 30, 2016, 10-1/2 cents per gasoline gallon equivalent;
(B)
beginning on July 1, 2016, and until June 30, 2017, 12-1/2 cents per gasoline
gallon equivalent;
(C)
beginning on July 1, 2017, and until June 30, 2018, 14-1/2 cents per gasoline
gallon equivalent; and
(D)
beginning on or after July 1, 2018, 16-1/2 cents per gasoline gallon equivalent.
(ii)
Beginning on January 1, 2020,
and ending on December 31, 2026,
the
commission shall, on January 1, annually adjust the rate of a tax imposed under
this section on compressed natural gas by taking the rate for the previous calendar
year and adding an amount equal to the greater of:
(A)
an amount calculated by multiplying the rate of a tax imposed under this
section on compressed natural gas for the previous calendar year by the actual
percent change during the previous fiscal year in the Consumer Price Index; and
(B)
0.
(iii)
The rate of a tax imposed under this section on compressed natural gas
determined by the commission under Subsection
(12)(a)(ii)
may not exceed 22-1/2
cents per gasoline gallon equivalent.
(b)
(i)
Subject to Subsections
(12)(b)(ii)
and
(iii)
, a tax imposed under this section on
liquified natural gas is imposed at a rate of:
(A)
until June 30, 2016, 10-1/2 cents per diesel gallon equivalent;
(B)
beginning on July 1, 2016, and until June 30, 2017, 12-1/2 cents per diesel
gallon equivalent;
(C)
beginning on July 1, 2017, and until June 30, 2018, 14-1/2 cents per diesel
gallon equivalent; and
(D)
beginning on or after July 1, 2018, 16-1/2 cents per diesel gallon equivalent.
(ii)
Beginning on January 1, 2020,
and ending on December 31, 2026,
the
commission shall, on January 1, annually adjust the rate of a tax imposed under
this section on liquified natural gas by taking the rate for the previous calendar
year and adding an amount equal to the greater of:
(A)
an amount calculated by multiplying the rate of a tax imposed under this
section on liquified natural gas for the previous calendar year by the actual
percent change during the previous fiscal year in the Consumer Price Index; and
(B)
0.
(iii)
The rate of a tax imposed under this section on liquified natural gas determined
by the commission under Subsection
(12)(b)(ii)
may not exceed 22-1/2 cents per
diesel gallon equivalent.
(c)
(i)
Subject to Subsections
(12)(c)(ii)
and
(iii)
, a tax imposed under this section on
hydrogen used to operate or propel a motor vehicle upon the public highways of
the state is imposed at a rate of:
(A)
until June 30, 2016, 10-1/2 cents per gasoline gallon equivalent;
(B)
beginning on July 1, 2016, and until June 30, 2017, 12-1/2 cents per gasoline
gallon equivalent;
(C)
beginning on July 1, 2017, and until June 30, 2018, 14-1/2 cents per gasoline
gallon equivalent; and
(D)
beginning on or after July 1, 2018, 16-1/2 cents per gasoline gallon equivalent.
(ii)
Beginning on January 1, 2020,
and ending on December 31, 2026,
the
commission shall, on January 1, annually adjust the rate of a tax imposed under
this section on hydrogen used to operate or propel a motor vehicle upon the public
highways of the state by taking the rate for the previous calendar year and adding
an amount equal to the greater of:
(A)
an amount calculated by multiplying the rate of a tax imposed under this
section on hydrogen used to operate or propel a motor vehicle upon the public
highways of the state for the previous calendar year by the actual percent
change during the previous fiscal year in the Consumer Price Index; and
(B)
0.
(iii)
The rate of a tax imposed under this section on hydrogen used to operate or
propel a motor vehicle upon the public highways of the state determined by the
commission under Subsection
(12)(c)(ii)
may not exceed 22-1/2 cents per gasoline
gallon equivalent.
(d)
(i)
The commission shall annually:
(A)
adjust the fuel tax rates imposed under Subsections
(12)(a)(ii)
,
(b)(ii)
, and
(c)(ii)
, rounded to the nearest one-tenth of a cent;
(B)
(A)
publish the
adjusted
fuel tax as a cents per gallon rate; and
(C)
(B)
post or otherwise make public the
adjusted
fuel tax rate
as determined
in Subsection
(12)(d)(i)(A)

no later than 60 days
prior to
before
the annual
effective date under Subsection
(12)(d)(ii)
.
(ii)
The tax rates imposed under this Subsection
(12)

and adjusted as required under
Subsection
(12)(d)(i)

shall take effect on January 1 of each year.
Section 97. Section
63G-7-704
is amended to read:
63G-7-704
Effective
01/01/27
. Tax levy by political subdivisions for payment of
claims, judgments, or insurance premiums.
(1)
Notwithstanding any provision of law to the contrary, a political subdivision may levy
an annual property tax sufficient to pay:
(a)
any claim, settlement, or judgment, including interest payments and issuance costs
for bonds issued under Subsection
11-14-103(1)(d)
to pay the portion of any claim,
settlement, or judgment that exceeds $3,000,000;
(b)
the costs to defend against any claim, settlement, or judgment; or
(c)
for the establishment and maintenance of a reserve fund for the payment of claims,
settlements, or judgments that may be reasonably anticipated.
(2)
(a)
The payments authorized to pay for punitive damages or to pay the premium for
authorized insurance is money spent for a public purpose within the meaning of this
section and Utah Constitution, Article XIII, Sec. 5, even though, as a result of the
levy, the maximum levy as otherwise restricted by law is exceeded.
(b)
(i)
Except as provided in Subsection
(2)(b)(ii)
, a levy under this section may not
exceed .0001 per dollar of taxable value of taxable property.
(ii)
A levy under Subsection
(1)(a)
to pay the portion of any claim, settlement, or
judgment that exceeds $3,000,000 may not exceed .001 per dollar of taxable value
of taxable property.
(c)
Except as provided in Subsection
17-63-808(2)
, the revenues derived from this levy
may not be used for any purpose other than those specified in this section.
(3)
Beginning January 1, 2012, a
A
local school board may not levy a tax in accordance
with this section.
(4)
A political subdivision that levies an annual property tax under Subsection
(1)(a)
to pay
the portion of any claim, settlement, or judgment
that exceeds $3,000,000
:
(a)
shall comply with the notice and public hearing requirements under Section
59-2-919
59-2-918.5
; and
(b)
may levy the annual property tax until the bonds' maturity dates expire.
Section 98. Section
72-2-121.1
is amended to read:
72-2-121.1
Effective
01/01/27
. Highway Projects Within Counties Fund --
Accounting for revenues -- Interest -- Expenditure of revenues.
(1)
There is created a special revenue fund within the Transportation Fund known as the
"Highway Projects Within Counties Fund."
(2)
The Highway Projects Within Counties Fund shall be funded by revenues generated by
a tax imposed by a county under Section
59-12-2216
, if those revenues are allocated:
(a)
for a state highway within the county; and
(b)
in accordance with Section
59-12-2216
.
(3)
The department shall make a separate accounting for:
(a)
the revenues described in Subsection
(2)
; and
(b)
each county for which revenues are deposited into the Highway Projects Within
Counties Fund.
(4)
(a)
The Highway Projects Within Counties Fund shall earn interest.
(b)
The department shall allocate the interest earned on the Highway Projects Within
Counties Fund:
(i)
proportionately;
(ii)
to each county's balance in the Highway Projects Within Counties Fund; and
(iii)
on the basis of each county's balance in the Highway Projects Within Counties
Fund.
(5)
The department shall expend the revenues and interest deposited into the Highway
Projects Within Counties Fund to pay:
(a)
for a state highway project within the county for which the requirements of
Subsection
59-12-2216(6)
59-12-2216(5)
are met;
(b)
debt service on a project described in Subsection
(5)(a)
; or
(c)
bond issuance costs related to a project described in Subsection
(5)(a)
.
Section 99.
Repealer.
Election on referendum challenging local tax law conducted
entirely by mail.
Property tax referendum petition.
Special tax to buy school building sites, build and furnish
schoolhouses, or improve school property.
Definitions.
Applicability of part.
Definitions -- Assessment of real property subject to a low-income
housing covenant.
Assessment of multi-tenant residential property.
Valuation of personal property of telecommunications service
provider -- Reporting information to counties.
Proportional assessment of transitory personal property brought from
outside state -- Exemptions -- Reporting requirements -- Penalty for failure to file report --
Claims for rebates and adjustments.
New and remaining school district budgets -- Advertisement --
Public hearing.
Consolidated advertisement of public hearings.
Replacement resolution for greater tax rate.
Expenditures of money prior to adoption of budget or tax rate.
Transition provisions.
Section 100.
Effective Date.
This bill takes effect on January 1, 2027, if the amendment to the Utah Constitution
proposed by H.J.R. 20, Proposal to Amend Utah Constitution -- Utah Taxpayer Oversight of
Government Spending, 2026 General Session, passes the Legislature and is approved by a
majority of those voting on it at the next regular general election.
2-25-26 1:43 PM