Bill > HB0236

This bill amends existing Utah law concerning "truth in taxation," which refers to the process by which local governments notify the public about proposed property tax increases. Key provisions include changes to the notice and public hearing requirements for taxing entities, which are governmental bodies that levy property taxes, when they plan to increase their property tax revenue beyond a certain threshold. The bill clarifies definitions related to tax revenue and new growth, and it modifies the procedures for both calendar year taxing entities (those operating on a January-December fiscal year) and fiscal year taxing entities (those operating on a July-June fiscal year) when proposing tax rate increases. For fiscal year taxing entities, the bill introduces new requirements for presenting a "property tax impact schedule" in their tentative budget, detailing the estimated financial impact of a proposed tax increase on average residences and commercial properties, and outlining the operational impact on different departments. It also mandates that a portion of the potential increased revenue be set aside in a restricted account until the final budget is adopted. The bill also specifies that certain smaller taxing entities without a public website may use their town hall or principal place of business for public notices and postings. Finally, it sets an effective date of May 6, 2026, and includes provisions for coordinating with another related bill.

Budget and Finance

https://le.utah.gov/~2026/bills/static/HB0236.html