Bill > HB0449

This bill amends various Utah statutes to establish taxpayer oversight of government spending by implementing new requirements for government entities, including municipalities, counties, special districts, and school districts, to adhere to fiscal year spending limits and to refund any revenue exceeding these limits to taxpayers, with property tax rate reductions being the preferred method of refund. It also introduces new provisions for taxpayer notification and public hearings for proposed tax increases, mandates that final budgets cannot exceed these fiscal year spending limits, and requires that any revenue exceeding these limits be refunded to taxpayers, with specific rules for the form and timing of these refunds. Furthermore, the bill revises existing laws related to budget adoption, property tax levies, and tax increase voting requirements, consolidating many of these procedures under a new "Tax Increase Voting Requirements" part in Title 20A, Chapter 7, ensuring that any government entity seeking to increase taxes or exceed spending limits must first obtain voter approval through specific election processes.

https://le.utah.gov/~2026/bills/static/HB0449.html