HB 484

02-04 09:39  H.B. 484
1Property Tax Changes
                                         2026 GENERAL SESSION
                                                STATE OF UTAH
                                  Chief Sponsor: Kay J. Christofferson
                                                 Senate Sponsor:
2
3   LONG TITLE
4   General Description:
5This bill amends the processes by which a taxing entity may increase the taxing entity's
6   property tax revenue.
7   Highlighted Provisions:
8This bill:
9▸ limits the total amount of additional property tax revenue a taxing entity may obtain
10   through the truth-in-taxation process;
11▸ requires a taxing entity to obtain voter approval to exceed the limit on total additional
12   property tax revenue;
13▸ provides the requirements for submitting a question to voters for approval and the effect
14   of receiving voter approval;
15▸ eliminates the hold harmless period for state guaranteed funding related to a reduction in
16   a school district's certified tax rate; and
17▸ makes technical and conforming changes.
18   Money Appropriated in this Bill:
19None
20   Other Special Clauses:
21This bill provides a special effective date.
22   Utah Code Sections Affected:
23   AMENDS:
                                                                                                        H.B. 484
2453F-2-601, as last amended by Laws of Utah 2025, Chapters 6, 165
2559-2-919, as last amended by Laws of Utah 2025, First Special Session, Chapter 17
26
27   Be it enacted by the Legislature of the state of Utah:
28Section 1. Section 53F-2-601 is amended to read:
2953F-2-601 . State guaranteed local levy increments -- Appropriation to increase
30   number of guaranteed local levy increments -- No effect of change of minimum basic tax
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31  rate -- Voted and board local levy funding balance -- Use of guaranteed local levy
32  increment funds.
33  (1) As used in this section:
34      (a) "Board local levy" means a local levy described in Section 53F-8-302.
35      (b) "Capital local levy" means a local levy described in Section 53F-8-303.
36      [(b)] (c) "Excess funds" means the difference between:
37(i) the amount of state guarantee money a school district received in the 2025 fiscal
38year; and
39(ii) the amount of state guarantee money a school district would receive based solely
40on the certified tax rate in effect for the 2025 fiscal year.
41      [(c) "Capital local levy" means a local levy described in Section 53F-8-303.]
42      (d) "Guaranteed local levy increment" means a local levy increment guaranteed by the
43state as described in Subsection (2).
44      (e) "Local levy increment" means .0001 per dollar of taxable value.
45      (f) "Voted local levy" means a local levy described in Section 53F-8-301.
46  (2)(a)(i) In accordance with Subsection 53F-2-205(6) and in addition to the revenue
47      collected from the imposition of a voted local levy or a board local levy, the state
48      shall guarantee that a school district receives, subject to Subsections (2)(b)(ii)(B)
49      and (3)(a), for each guaranteed local levy increment, an amount sufficient to
50      guarantee for a fiscal year beginning on or after July 1, 2018, $43.10 per weighted
51      pupil unit.
52(ii) The number of guaranteed local levy increments under this Subsection (2) for a
53school district may not exceed 20 guaranteed local levy increments, regardless of
54whether the guaranteed local levy increments are from the imposition of a voted
55local levy, a board local levy, or a combination of the two.
56      (b)(i) Subject to future budget constraints, the Legislature shall annually appropriate
57money from the Local Levy Growth Account established in Section 53F-9-305 for
58purposes described in Subsection (2)(b)(ii).
59(ii) The state board shall, for a fiscal year beginning on or after July 1, 2018, allocate
60funds appropriated under Subsection (2)(b)(i) and the amount described in
61Subsection (3)(c) in the following order of priority by increasing:
62(A) by the amount described in Subsection (2)(a)(ii); and
63(B) the guaranteed amount described in Subsection (2)(a)(i).
64  (3)(a) The guarantee described in Subsection (2)(a)(i) is indexed each year to the value
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65of the weighted pupil unit by making the value of the guarantee equal to .011962
66times the value of the prior year's weighted pupil unit.
67(b) The guarantee shall increase by .0005 times the value of the prior year's weighted
68pupil unit for each year subject to the Legislature appropriating funds for an increase
69in the guarantee.
70(c) If the indexing and growth described in Subsections (3)(a) and (b) result in a cost to
71the state in a given fiscal year that is less than the amount the Legislature
72appropriated, the state board shall dedicate the difference to the allocation described
73in Subsection (2)(b)(ii).
74   [(4)(a) The amount of state guarantee money that a school district would otherwise be
75entitled to receive under this section may not be reduced for the sole reason that the
76school district's board local levy or voted local levy is reduced as a consequence of
77changes in the certified tax rate under Section 59-2-924 pursuant to changes in
78property valuation, if the school district applies the certified rate reduction
79proportionally to the district's voted local levy, board local levy, and capital local
80levy.]
81[(b) Subsection (4)(a) applies for a period of one year following a change in the certified
82tax rate as described in Subsection (4)(a).]
83[(c) Subsection (4)(a) does not apply if a school district:]
84[(i) does not apply the certified rate reduction proportionally to the district's local
85levies in accordance with Subsection (4)(a); or]
86[(ii) otherwise moves tax rate capacity from the board local levy or voted local levy
87to the capital local levy.]
88   [(5)] (4) The guarantee provided under this section does not apply to the portion of a voted
89local levy rate that exceeds the voted local levy rate that was in effect for the previous
90fiscal year, unless an increase in the voted local levy rate was authorized in an election
91conducted on or after July 1 of the previous fiscal year and before December 2 of the
92previous fiscal year.
93   [(6)] (5) A local school board of a school district that receives funds described in this section
94shall budget and expend the funds for public education purposes.
95   [(7)] (6)(a) Beginning with the 2026 fiscal year, the amount of state guarantee money
96that a school district receives under this section may reduce as a result of changes in
97the certified tax rate under Section 59-2-924 due to changes in property valuation.
98(b) For a school district receiving state guarantee money in excess of the amount the
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99school district would receive based solely on the current certified tax rate, the excess
100funds:
101(i) may not cause the amount the school district receives to exceed the total amount
102of state guarantee the school district received in the 2025 fiscal year; and
103(ii) shall diminish over a three-year period as follows:
104(A) in the 2026 fiscal year, the school district shall receive 100% of the excess
105funds received in the 2025 fiscal year;
106(B) in the 2027 fiscal year, the school district shall receive 66% of the excess
107funds received in the 2025 fiscal year;
108(C) in the 2028 fiscal year, the school district shall receive 33% of the excess
109funds received in the 2025 fiscal year; and
110(D) in the 2029 fiscal year, the school district may not receive excess funds.
111      (c) The state board shall:
112(i) calculate the amount of excess funds for each affected school district;
113(ii) notify each affected school district of the phase-out schedule for the excess funds
114described in Subsection [(7)(b)] (6)(b); and
115(iii) oversee the phase-out process described in this Subsection [(7)] (6).
116Section 2. Section 59-2-919 is amended to read:
11759-2-919 . Notice and public hearing requirements for certain tax increases --
118  Exceptions -- Audit -- Limitation on budget increase -- Voting exception.
119  (1) As used in this section:
120      (a) "Additional ad valorem tax revenue" means ad valorem property tax revenue
121generated by the portion of the tax rate that exceeds the taxing entity's certified tax
122rate.
123      (b) "Ad valorem tax revenue" means ad valorem property tax revenue not including
124revenue from:
125(i) eligible new growth; or
126(ii) personal property that is:
127(A) assessed by a county assessor in accordance with Part 3, County Assessment;
128and
129(B) semiconductor manufacturing equipment.
130      (c) "Base year" means a taxing entity's fiscal year that immediately precedes the fiscal
131year in which the taxing entity first adopted a budget below last year's property tax
132budgeted revenue.
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133(d) "Base year budgeted revenue" means the property tax budgeted revenue, excluding
134eligible new growth, for the base year.
135(e) "Calendar year taxing entity" means a taxing entity that operates under a fiscal year
136that begins on January 1 and ends on December 31.
137(f) "County executive calendar year taxing entity" means a calendar year taxing entity
138that operates under the county executive-council form of government described in
139Section 17-62-203.
140(g) "Current calendar year" means the calendar year immediately preceding the calendar
141year for which a calendar year taxing entity seeks to levy a tax rate that exceeds the
142calendar year taxing entity's certified tax rate.
143(h) "Eligible new growth" means the same as that term is defined in Section 59-2-924.
144(i) "Fiscal year taxing entity" means a taxing entity that operates under a fiscal year that
145begins on July 1 and ends on June 30.
146[(j) "Meeting" means the same as that term is defined in Section 52-4-103.]
147[(k)] (j)(i) "Last year's property tax budgeted revenue" means:
148(A) except for when a taxing entity submits a question in accordance with
149Subsection (12), the revenue a taxing entity budgeted to be generated from a
150property tax levy for the previous fiscal year; and
151(B) when a taxing entity submits a question in accordance with Subsection (12),
152the revenue a taxing entity estimates to be generated and budgeted from a
153property tax levy for the fiscal year before the fiscal year for which the taxing
154entity submits a question.
155(ii) "Last year's property tax budgeted revenue" does not include:
156[(i)] (A) revenue received by a taxing entity from a debt service levy voted on by
157the public;
158[(ii)] (B) revenue generated by the combined basic rate as defined in Section
15953F-2-301; or
160[(iii)] (C) revenue generated by the charter school levy described in Section
16153F-2-703.
162[(l)] (k) "Meeting" means the same as that term is defined in Section 52-4-103.
163(l) "Truth-in-taxation exemption period" means a six-year period that begins with the
164base year.
165   (2) Except as provided in Subsection (11), a taxing entity may not levy a tax rate that
166exceeds the taxing entity's certified tax rate unless the taxing entity meets:
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167      (a) the requirements of this section that apply to the taxing entity; and
168      (b) all other requirements as may be required by law.
169  (3)(a) Subject to Subsection (3)(b) and except as provided in [Subsection] Subsections (5)
170      and (12), a calendar year taxing entity may levy a tax rate that exceeds the calendar
171      year taxing entity's certified tax rate if the calendar year taxing entity:
172(i) 14 or more days before the date of the regular general election or municipal
173general election held in the current calendar year, states at a public meeting:
174(A) that the calendar year taxing entity intends to levy a tax rate that exceeds the
175calendar year taxing entity's certified tax rate;
176(B) the dollar amount of and purpose for additional ad valorem tax revenue that
177would be generated by the proposed increase in the certified tax rate; and
178(C) the approximate percentage increase in ad valorem tax revenue for the taxing
179entity based on the proposed increase described in Subsection (3)(a)(i)(B);
180(ii) provides notice for the public meeting described in Subsection (3)(a)(i) in
181accordance with Title 52, Chapter 4, Open and Public Meetings Act, including
182providing a separate item on the meeting agenda that notifies the public that the
183calendar year taxing entity intends to make the statement described in Subsection
184(3)(a)(i);
185(iii) meets the advertisement requirements of Subsections (6) and (7) before the
186calendar year taxing entity conducts the public hearing required by Subsection
187(3)(a)(v);
188(iv) provides notice by mail:
189(A) seven or more days before the regular general election or municipal general
190election held in the current calendar year; and
191(B) as provided in Subsection (3)(c); and
192(v) conducts a public hearing that is held:
193(A) in accordance with Subsections (8) and (9); and
194(B) in conjunction with the public hearing required by Section 17-63-304 or
19517B-1-610.
196      (b)(i) For a county executive calendar year taxing entity, the statement described in
197Subsection (3)(a)(i) shall be made by the:
198(A) county council;
199(B) county executive; or
200(C) both the county council and county executive.
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201(ii) If the county council makes the statement described in Subsection (3)(a)(i) or the
202county council states a dollar amount of additional ad valorem tax revenue that is
203greater than the amount of additional ad valorem tax revenue previously stated by
204the county executive in accordance with Subsection (3)(a)(i), the county executive
205calendar year taxing entity shall:
206(A) make the statement described in Subsection (3)(a)(i) 14 or more days before
207the county executive calendar year taxing entity conducts the public hearing
208under Subsection (3)(a)(v); and
209(B) provide the notice required by Subsection (3)(a)(iv) 14 or more days before
210the county executive calendar year taxing entity conducts the public hearing
211required by Subsection (3)(a)(v).
212(c) The notice described in Subsection (3)(a)(iv):
213(i) shall be mailed to each owner of property:
214(A) within the calendar year taxing entity; and
215(B) listed on the assessment roll;
216(ii) shall be printed on a separate form that:
217(A) is developed by the commission;
218(B) states at the top of the form, in bold upper-case type no smaller than 18 point
219"NOTICE OF PROPOSED TAX INCREASE"; and
220(C) may be mailed with the notice required by Section 59-2-1317;
221(iii) shall contain for each property described in Subsection (3)(c)(i):
222(A) the value of the property for the current calendar year;
223(B) the tax on the property for the current calendar year; and
224(C) subject to Subsection (3)(d), for the calendar year for which the calendar year
225taxing entity seeks to levy a tax rate that exceeds the calendar year taxing
226entity's certified tax rate, the estimated tax on the property;
227   (iv) shall contain the following statement:
228"[Insert name of taxing entity] is proposing a tax increase for [insert applicable calendar
229year]. This notice contains estimates of the tax on your property and the proposed tax increase
230on your property as a result of this tax increase. These estimates are calculated on the basis of
231[insert previous applicable calendar year] data. The actual tax on your property and proposed
232tax increase on your property may vary from this estimate.";
233(v) shall state the dollar amount of additional ad valorem tax revenue that would be
234generated each year by the proposed increase in the certified tax rate;
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235(vi) shall include a brief statement of the primary purpose for the proposed tax
236increase, including the taxing entity's intended use of additional ad valorem tax
237revenue described in Subsection (3)(c)(v);
238(vii) shall state the date, time, and place of the public hearing described in Subsection
239(3)(a)(v);
240(viii) shall state the Internet address for the taxing entity's public website;
241(ix) may contain other information approved by the commission; and
242(x) if sent in calendar year 2024, 2025, or 2026, shall contain:
243(A) notice that the taxpayer may request electronic notice as described in
244Subsection 17-71-302(1)(m); and
245(B) instructions describing how to elect to receive a notice as described in
246Subsection 17-71-302(1)(m).
247      (d) For purposes of Subsection (3)(c)(iii)(C), a calendar year taxing entity shall calculate
248the estimated tax on property on the basis of:
249(i) data for the current calendar year; and
250(ii) the amount of additional ad valorem tax revenue stated in accordance with this
251section.
252  (4) Except as provided in [Subsection] Subsections (5) and (12), a fiscal year taxing entity
253      may levy a tax rate that exceeds the fiscal year taxing entity's certified tax rate if the
254      fiscal year taxing entity:
255      (a) provides notice by meeting the advertisement requirements of Subsections (6) and (7)
256before the fiscal year taxing entity conducts the public meeting at which the fiscal
257year taxing entity's annual budget is adopted; and
258      (b) conducts a public hearing in accordance with Subsections (8) and (9) before the
259fiscal year taxing entity's annual budget is adopted.
260  (5)(a) A taxing entity is not required to meet the notice or public hearing requirements of
261      Subsection (3) or (4) if the taxing entity is expressly exempted by law from
262      complying with the requirements of this section.
263      (b) A taxing entity is not required to meet the notice requirements of Subsection (3) or
264(4) if:
265(i) Section 53F-8-301 allows the taxing entity to levy a tax rate that exceeds that
266certified tax rate without having to comply with the notice provisions of this
267section; or
268(ii) the taxing entity:
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269(A) budgeted less than $20,000 in ad valorem tax revenue for the previous fiscal
270year; and
271(B) sets a budget during the current fiscal year of less than $20,000 of ad valorem
272tax revenue.
273   (6)(a) Before holding the public hearing described in Subsection (3)(a)(v) or (4)(b), a
274taxing entity proposing a tax rate increase under this section shall publish an
275advertisement regarding the proposed tax increase:
276(i) electronically in accordance with Section 45-1-101; and
277(ii) as a class A notice under Section 63G-30-102.
278(b) The advertisement described in Subsection (6)(a) shall:
279(i) be published for at least 14 days before the day on which the taxing entity
280conducts the public hearing described in Subsection (3)(a)(v) or (4)(b); and
281   (ii) substantially be in the following form and content:
282"NOTICE OF PROPOSED TAX INCREASE
283(NAME OF TAXING ENTITY)
284The (name of the taxing entity) is proposing to increase its property tax revenue.
285•   The (name of the taxing entity) tax on a (insert the average value of a residence in
286the taxing entity rounded to the nearest thousand dollars) residence would increase from
287$______ to $________, which is $_______ per year.
288•   The (name of the taxing entity) tax on a (insert the value of a business having the
289same value as the average value of a residence in the taxing entity) business would increase
290from $________ to $_______, which is $______ per year.
291•   If the proposed budget is approved, (name of the taxing entity) would receive an
292additional $______ in property tax revenue per year as a result of the tax increase.
293•   If the proposed budget is approved, (name of the taxing entity) would increase its
294property tax budgeted revenue by ___% above last year's property tax budgeted revenue
295excluding eligible new growth.
296The (name of the taxing entity) invites all concerned citizens to a public hearing for the
297purpose of hearing comments regarding the proposed tax increase and to explain the reasons
298for the proposed tax increase. You have the option to attend or participate in the public hearing
299in person or online.
300PUBLIC HEARING
301Date/Time:     (date) (time)
302Location:    (name of meeting place and address of meeting place)
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303Virtual Meeting Link:        (Internet address for remote participation and live streaming
304      options)
305To obtain more information regarding the tax increase, citizens may contact the (name
306      of the taxing entity) at (phone number of taxing entity) or visit (Internet address for the taxing
307      entity's public website)."
308  (7) The commission:
309      (a) shall adopt rules in accordance with Title 63G, Chapter 3, Utah Administrative
310Rulemaking Act, governing the joint use of one advertisement described in
311Subsection (6) by two or more taxing entities; and
312      (b) subject to Section 45-1-101, may authorize a taxing entity's use of a
313commission-approved direct notice to each taxpayer if:
314(i) the direct notice is different and separate from the notice required under Section
31559-2-919.1; and
316(ii) the taxing entity petitions the commission for the use of a commission-approved
317direct notice.
318  (8)(a)(i) On or before June 1, a fiscal year taxing entity shall notify the commission
319      and the county auditor of the date, time, and place of the public hearing described
320      in Subsection (4)(b).
321(ii) On or before October 1 of the current calendar year, a calendar year taxing entity
322shall notify the commission and the county auditor of the date, time, and place of
323the public hearing described in Subsection (3)(a)(v).
324      (b)(i) A public hearing described in Subsection (3)(a)(v) or (4)(b) shall be:
325(A) open to the public;
326(B) held at a meeting of the taxing entity with no items on the agenda other than
327discussion and action on the taxing entity's intent to levy a tax rate that exceeds
328the taxing entity's certified tax rate, the taxing entity's budget, a special
329district's or special service district's fee implementation or increase, or a
330combination of these items; and
331(C) available for individuals to attend or participate either in person or remotely
332through electronic means.
333(ii) The governing body of a taxing entity conducting a public hearing described in
334Subsection (3)(a)(v) or (4)(b) shall:
335(A) state the dollar amount of additional ad valorem tax revenue that would be
336generated each year by the proposed increase in the certified tax rate;
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337(B) explain the reasons for the proposed tax increase, including the taxing entity's
338intended use of additional ad valorem tax revenue described in Subsection
339(8)(b)(ii)(A);
340(C) if the county auditor compiles the list required by Section 59-2-919.2, present
341the list at the public hearing and make the list available on the taxing entity's
342public website; and
343(D) provide an interested party desiring to be heard an opportunity to present oral
344testimony within reasonable time limits and without unreasonable restriction
345on the number of individuals allowed to make public comment.
346      (c)(i) Except as provided in Subsection (8)(c)(ii), a taxing entity may not schedule a
347public hearing described in Subsection (3)(a)(v) or (4)(b) at the same time as the
348public hearing of another overlapping taxing entity in the same county.
349(ii) The taxing entities in which the power to set tax levies is vested in the same
350governing board or authority may consolidate the public hearings described in
351Subsection (3)(a)(v) or (4)(b) into one public hearing.
352      (d) The county auditor shall resolve any conflict in public hearing dates and times after
353consultation with each affected taxing entity.
354      (e)(i) A taxing entity shall hold a public hearing described in Subsection (3)(a)(v) or
355(4)(b) beginning at or after 6 p.m.
356(ii) If a taxing entity holds a public meeting for the purpose of addressing general
357business of the taxing entity on the same date as a public hearing described in
358Subsection (3)(a)(v) or (4)(b), the public meeting addressing general business
359items shall conclude before the beginning of the public hearing described in
360Subsection (3)(a)(v) or (4)(b).
361      (f)(i) Except as provided in Subsection (8)(f)(ii), a taxing entity may not hold the
362public hearing described in Subsection (3)(a)(v) or (4)(b) on the same date as
363another public hearing of the taxing entity.
364(ii) A taxing entity may hold the following hearings on the same date as a public
365hearing described in Subsection (3)(a)(v) or (4)(b):
366(A) a budget hearing;
367(B) if the taxing entity is a special district or a special service district, a fee
368hearing described in Section 17B-1-643;
369(C) if the taxing entity is a town, an enterprise fund hearing described in Section
37010-5-107.5; or
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371(D) if the taxing entity is a city, an enterprise fund hearing described in Section
37210-6-135.5.
373  (9)(a) If a taxing entity does not make a final decision on budgeting additional ad
374      valorem tax revenue at a public hearing described in Subsection (3)(a)(v) or (4)(b),
375      the taxing entity shall:
376(i) announce at that public hearing the scheduled time and place of the next public
377meeting at which the taxing entity will consider budgeting the additional ad
378valorem tax revenue; and
379(ii) if the taxing entity is a fiscal year taxing entity, hold the public meeting described
380in Subsection (9)(a)(i) before September 1.
381      (b) A calendar year taxing entity may not adopt a final budget that budgets an amount of
382additional ad valorem tax revenue that exceeds the largest amount of additional ad
383valorem tax revenue stated at a public meeting under Subsection (3)(a)(i).
384      (c) A public hearing on levying a tax rate that exceeds a fiscal year taxing entity's
385certified tax rate may coincide with a public hearing on the fiscal year taxing entity's
386proposed annual budget.
387  (10)(a) A county auditor may conduct an audit to verify a taxing entity's compliance
388      with Subsection (8).
389      (b) If the county auditor, after completing an audit, finds that a taxing entity has failed to
390meet the requirements of Subsection (8), the county auditor shall prepare and submit
391a report of the auditor's findings to the commission.
392      (c) The commission may not certify a tax rate that exceeds a taxing entity's certified tax
393rate if, on or before September 15 of the year in which the taxing entity is required to
394hold the public hearing described in Subsection (3)(a)(v) or (4)(b), the commission
395determines that the taxing entity has failed to meet the requirements of Subsection (8).
396  (11) For a fiscal year within a truth-in-taxation exemption period, a taxing entity may adopt
397      a budget that is equal to or less than the base year budgeted revenue without complying
398      with this section.
399  (12)(a) A taxing entity may not adopt a final budget that budgets an amount of
400      additional ad valorem tax revenue that exceeds 5% of last year's property tax
401      budgeted revenue, excluding eligible new growth, without voter approval.
402      (b)(i) By majority vote of all members of the legislative body, a taxing entity may
403submit a question to the voters of the taxing entity to authorize the taxing entity to
404collect an amount of additional ad valorem tax revenue that exceeds 5% of last
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405year's property tax budgeted revenue.
406(ii) The question shall appear on a ballot for a general election that happens before
407the start of the fiscal year in which the taxing entity seeks to collect an amount of
408additional ad valorem tax revenue that exceeds 5% of last year's property tax
409budgeted revenue.
410(iii) A taxing entity shall include the amount of additional ad valorem tax revenue in
411the ballot question.
412(c)(i) A taxing entity may not increase the property tax budget by more than the
413amount listed in the question the taxing entity submits to the voters.
414(ii) A taxing entity may increase the property tax budget by less than the amount
415listed in the question the taxing entity submits to the voters.
416(d) A taxing entity that receives voter approval on a question to increase the taxing
417entity's additional ad valorem property tax revenue does not have to comply with the
418notice and public hearing requirements described in this section for the fiscal year for
419which the voters approved the increase.
420Section 3. Effective Date.
421   This bill takes effect on July 1, 2026.
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