Bill > SB0279

This bill establishes a nonrefundable income tax credit for owners of property located within a one-mile radius of a "homeless services campus," which is defined as a state facility providing emergency shelter, behavioral and mental health treatment, and support services to individuals experiencing homelessness, but specifically excludes certain types of facilities like correctional centers or medical facilities. To qualify for this credit, a taxpayer must own this "qualifying property" and receive a "tax notice," which is the official property tax bill. The credit amount is equal to 50% of the taxes shown on that tax notice, and any unused portion of the credit can be carried forward for up to three subsequent taxable years, with the credit becoming effective for taxable years beginning on or after January 1, 2027.

Budget and Finance

https://le.utah.gov/~2026/bills/static/SB0279.html