SB 203 allows eligible cities and towns in certain second-class counties (those with a national park, two or more state parks, and a city over 95,000 population) to impose a local sales tax specifically for emergency services. The bill permits up to a 0.33% tax rate after a public hearing or up to 1% tax rate with voter approval, with funds restricted to emergency medical and fire services. It prohibits taxing certain food purchases and requires the tax to be administered under existing sales tax rules. The tax would last 10 years with potential reauthorization, and cities could share funds with neighboring areas through agreements. This directly affects qualifying municipalities seeking new revenue for emergency response.
SB 78 modifies Utah's property tax relief programs, effective 2027, primarily affecting renters, homeowners, and elderly property owners. It expands eligibility for a renter's credit and adds a two-year recency requirement for homeowner credits and indigent abatements, while prohibiting multiple forms of relief (with exceptions). Key changes include removing annual inflation adjustments for homeowner credits, extending delinquency periods to 10 years for seniors 70+, and setting a 6% interest rate for seniors 65+. The bill also requires counties to provide clearer information about deferral programs and tax relief options on official notices.
This resolution designates the first Friday in September as "Utah Civic Engagement and Service Day" to promote community involvement. It encourages Utah citizens, schools, local governments, and nonprofits to organize activities like community service projects, civil dialogue forums, voter registration drives, and neighborhood improvements on that day. The resolution specifically supports free speech, peaceful assembly, and respectful civic discourse as foundational to democratic participation. It does not create new laws or appropriate funding, but rather urges voluntary community action aligned with Utah's constitutional values. The focus is on fostering civic responsibility through recognized annual activities, not on mandating specific government actions.
SB 97 limits how much surplus funds cities and counties can accumulate in their general funds (capping it at 25% of annual revenue) and changes residential property tax rules. It restricts property tax exemptions to one primary residence per household, requires homeowners to reapply for exemptions if ownership changes or eligibility is questioned, and creates a presumption that business-owned property doesn't qualify for residential exemptions. The bill also prohibits using property tax revenue for capital improvement reserves after a set date and adjusts how property value increases are counted for tax calculations. These changes directly affect local governments managing tax revenues and homeowners seeking property tax exemptions.
HB 413 requires Utah electrical utilities with large generator interconnection agreements (over 20 megawatts) to analyze unused interconnection capacity in their energy planning. Specifically, utilities must assess their own generators for "surplus interconnection service" (unused capacity at connection points) and include this analysis in their integrated resource plans submitted to the Public Service Commission. The bill allows utilities to gather information from non-utility facilities about surplus capacity and permits cost recovery for approved projects deemed cost-effective by the Commission. This applies directly to utilities managing large-scale power generation connections, aiming to optimize existing infrastructure without new construction.
SB 187 requires public funds recipients (landlords receiving state housing funds who own 50+ rental units) to offer rent reporting to tenants at lease signing and annually. Tenants can enroll or unenroll in rent reporting at any time, but must pay a fee not exceeding the actual cost of the service. If a tenant fails to pay the fee or opts out, they cannot rejoin the program for six months. The bill takes effect on May 6, 2026, and applies only to qualifying landlords, not all rental properties.
This bill sets a 25-student maximum for most classes in Utah public schools, directly affecting school districts, teachers, and students in grades K-12. It exempts classes with teaching aides present for most of the time, online asynchronous courses, and designated large-group classes like band or physical education in secondary grades (6-12). School districts may temporarily exceed the limit due to enrollment changes if they create a written compliance plan and notify parents within 10 days. The State Board of Education will develop rules for reporting class sizes and may designate additional exempt class types. The law takes effect on July 1, 2026.
HB 411 requires Utah's attorney general to petition the Federal Communications Commission (FCC) by December 31, 2026, to establish a three-digit dialing code for the National Human Trafficking Hotline. This would simplify access for Utah residents seeking help with human trafficking or reporting suspected cases, as the hotline currently uses a 10-digit number. If approved, the attorney general would coordinate with phone providers and run public education campaigns about the new dialing code. The bill explicitly states Utah cannot control phone numbering resources or mandate call routing, operating strictly within federal authority. This change aims to improve accessibility to a federally operated hotline without altering its existing structure.
SB 65 amends rules for distributing minimum basic tax revenue to school districts. It requires the state treasurer to deposit county tax payments into a special fund and notify the state board within 35 days. The state board must then send school districts either the full deposit amount or their remaining unfunded program costs (whichever is less), but not exceeding the deposit. The bill also clarifies that the state isn't subject to certain notice requirements before implementing these tax rates.
HB 229 modifies rules for two state restricted accounts: the Tobacco Settlement Restricted Account and the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account. It updates how funds are allocated when legislative appropriations exceed available revenue (requiring sequential, partial funding until exhausted) and adds a sunset review requirement for electronic cigarette account provisions before their automatic repeal. The bill makes technical corrections to ensure consistency but does not appropriate new money. These changes primarily affect state agencies that manage tobacco-related funding, including the Department of Health and Human Services and the State Tax Commission.
SB 116 modifies Utah's individual income tax rates based on actual state revenue performance. It directly affects Utah taxpayers by setting a formula that lowers the tax rate by 0.01% for every $22.2 million (or more) the state collects in revenue above its forecasted amount. The bill requires the State Tax Commission to annually calculate and publish the adjusted rate, using specific revenue thresholds and cost-per-0.01% figures for fiscal years 2027-2036. This mechanism applies to tax years beginning in 2027 through 2038, with rates initially set at 4.5% for 2027-2028 and then adjusted annually based on revenue outcomes.
HB 180 clarifies that individuals with concealed carry permits in Utah cannot open carry dangerous weapons (including firearms) on daycare or school grounds, except when lawfully responding to an active threat. This directly affects permit holders who would otherwise be permitted to carry firearms in public spaces under existing law. The bill amends Utah Code sections to explicitly prohibit open carry of dangerous weapons on school/daycare premises, aligning with existing restrictions on concealed carry in these locations. It makes technical changes to clarify existing prohibitions without adding new penalties or funding. The bill does not change general firearm laws but specifically addresses carry rules at educational facilities.