County Classification Modifications

13
17-60-104
17-60-105
0
County Classification Modifications
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Ronald M. Winterton
House Sponsor:
LONG TITLE
Committee Note:
The Political Subdivisions Interim Committee recommended this bill.
Legislative Vote:
6 voting for
5 voting against
6 absent
General Description:
This bill modifies how a county is reclassified.
Highlighted Provisions:
This bill:
defines terms;
requires that every five years the Utah Population Commission and the State Tax
Commission report to the lieutenant governor the average population and revenue for
each county classification;
requires a county move to the next highest or lowest county classification based on a
comparison of the county's population and revenue to the average population and
revenue for the county's current county classification; and
makes technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
17-60-104
, as renumbered and amended by Laws of Utah 2025, First Special Session,
Chapter 13
17-60-105
, as renumbered and amended by Laws of Utah 2025, First Special Session,
Chapter 13
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
17-60-104
is amended to read:
17-60-104
. Classification of counties.
(1)
A county that exists on May 6, 2026, shall retain the county's classification as it exists
on May 6, 2026, until the county's classification is changed in accordance with Section
17-60-105
.
(1)
(2)
Each
A
county
formed after May 6, 2026, in accordance with Title 17, Chapter 3,
Creating New Counties,
shall be classified according to the county's population
, as
described in Subsection
(3)
, until the county's classification is changed in accordance
with Section
17-60-105
.
(2)
(3)
(a)
A county with a population of 1,150,000 or more is a county of the first class.
(b)
A county with a population of 260,000 or more but less than 1,150,000 is a county of
the second class.
(c)
A county with a population of 40,000 or more but less than 260,000 is a county of
the third class.
(d)
A county with a population of 12,000 or more but less than 40,000 is a county of the
fourth class.
(e)
A county with a population of 5,000 or more but less than 12,000 is a county of the
fifth class.
(f)
A county with a population less than 5,000 is a county of the sixth class.
Section 2. Section
17-60-105
is amended to read:
17-60-105
. Change of class of county.
(1)
As used in this section:
(a)
"Annual revenue" means the total combined amount of taxes a county collects in a
calendar year from:
(i)
property taxes and fees in lieu of property taxes; and
(ii)
the county's distribution of sales and use taxes.
(b)
"Population" means, for each county:
(i)
the most recent population estimate by the Utah Population Commission created
in Section
63C-20-103
; or
(ii)
the census or census estimate of the United States Bureau of the Census, if the
census or census estimate is more recent than the Utah Population Commission's
population estimate.
(2)
Each county shall retain the county's classification under Section
17-60-104
until
changed
as provided in
in accordance with
this section.
(2)
The lieutenant governor shall monitor the population figure for each county as shown
on:
(a)
the estimate of the Utah Population Committee created in Section
63C-20-103
; or
(b)
if the Utah Population Committee estimate is not available, the census or census
estimate of the United States Bureau of the Census.
(3)
Before December 31, 2026, and before December 31 every five years after 2026, the
Utah Population Commission and the State Tax Commission shall issue a joint letter to
the lieutenant governor that:
(a)
includes the average population and average annual revenue of each county
classification for the year that immediately precedes the year the joint letter is issued;
and
(b)
identifies each county that:
(i)
(A)
has a population that is 200% greater than the average population of the
county's current classification; and
(B)
has an annual revenue that is 200% greater than the average annual revenue of
the county's current classification; or
(ii)
(A)
has a population that is 50% less than the average population of the
county's current classification; and
(B)
has an annual revenue that is 50% less than the average annual revenue of the
county's current classification.
(3)
(4)
After July 1, 2021, if the applicable population figure under Subsection
(2)

indicates that a county's population has increased beyond the limit for the county's
current class,
After the lieutenant governor receives the letter described in Subsection
(3)
,
the lieutenant governor shall:
(a)
prepare a certificate indicating
the class in which the county belongs based on the
increased population figure; and
that:
(i)
except for a county of the first class under Section
17-50-501
, the classification of
a county with the characteristics described in Subsection
(3)(b)(i)
is changed to
the next highest county classification; and
(ii)
except for a county of the sixth class under Section
17-50-501
, the classification
of a county with the characteristics described in Subsection
(3)(b)(ii)
is changed to
the next lowest county classification; and
(b)
within 10 days after preparing the certificate, deliver a copy of the certificate to the
county legislative body and, if the county has an executive that is separate from the
legislative body, the executive of the county whose class was changed.
(4)
(5)
A county's change in class is effective on the date of the lieutenant governor's
certificate under Subsection
(3)
(4)
.
Section 3.
Effective Date.
This bill takes effect on
May 6, 2026
.
12-5-25 4:05 PM