Bill > SB0028

This bill modifies how counties in Utah are classified and reclassified, establishing a new process for determining county classifications based on both population and annual revenue. The bill defines a county's classification into six classes (first through sixth) using population thresholds, with the first class being counties having 1,150,000 or more residents and the sixth class being counties with fewer than 5,000 residents. Starting in December 2026, the Utah Population Commission and State Tax Commission will issue a joint letter every five years identifying counties that either significantly exceed (200% over average) or fall significantly short (50% below average) of their current classification's typical population and annual revenue. If a county meets these criteria, the lieutenant governor will issue a certificate changing the county's classification to the next higher or lower class, respectively, with exceptions for first and sixth class counties. Counties existing on May 6, 2026, will retain their current classification until reclassified under this new process. The bill provides clear definitions for "annual revenue" (combining property taxes, fees, and sales tax distributions) and "population" (using the most recent Utah Population Commission or U.S. Census Bureau estimate). The bill takes effect on May 6, 2026, providing a structured approach to periodic county classification adjustments.

Government Affairs

https://le.utah.gov/~2026/bills/static/SB0028.html