What the record shows

The plain findings, worked out from official records and recalculated as new records come in. The same test applies to every government, every legislator and every party. Each finding links to the records behind it.

Property tax increases come from local boards, not the Legislature

65 local governments raised property taxes above the no-increase rate in 2025; 103 local governments raised property taxes above the no-increase rate in 2024. In 2025: 19 cities and towns, 28 special districts, 10 school districts and 8 counties. Each one took a vote of that government's own board. The Legislature sets one statewide school levy and doesn't vote on any local rate.

For 2026, 60 boards have voted to raise so far, from the minutes: 46 cities and towns, 8 special districts, 6 school districts, 0 counties.

Biggest increases in 2025, by how far above the no-increase rate: Pole Canyon Basic Local District (Utah County) +4070%; Hatch Town Cemetery Maintenance District (Garfield County) +148.9%; Uintah City (Weber County) +100%; Wellington City (Carbon County) +95.2%; Cache Water District (Cache County) +94.4%.

In 2025, 28 boards voted to raise taxes and the increase never took effect; the State Tax Commission denied many under the new notice law.

Every increase, ranked, with each board's vote →

The Legislature's 2026 laws raise more in state taxes and fees than they cut

By the Legislature's own fiscal notes, 19 2026 laws bring in about $38 million a year more in state taxes and fees, and 14 laws cut about $10 million a year (FY2027). S.B. 60 (Income Tax Rate Amendments) cuts for some and raises for others, a net $53 million a year more. S.B. 190 (Trailer Registration Amendments) cuts for some and raises for others, a net $1.5 million a year less. Counting every law, mixed ones included: about $79 million a year more.

Biggest increases: H.B. 337 Nicotine Product Tax Amendments (+$17 million); H.B. 481 Transportation Modifications (+$6.8 million); H.B. 77 Tax Modifications (+$4.0 million); S.B. 162 Online Sales Tax Amendments (+$3.4 million); S.B. 283 Court Fees and Administration Amendments (+$3.4 million).

Biggest cuts: H.B. 290 Child Tax Credit Amendments (−$7.1 million); H.B. 190 Child Care Business Tax Credit (−$2.9 million); S.B. 217 Local Food Amendments (−$158,400); H.B. 276 Artificial Intelligence Modifications (−$114,000); S.B. 101 Specialized Product Amendments (−$102,000).

Who wrote and who voted for each increase →

The parties split on a small share of bills

Of 1,250 final passage votes in the 2026 session, most Republicans and most Democrats voted opposite ways on 157 (12.6%). On 49 of those, every Republican voting was on one side and every Democrat voting on the other.

Who broke with their own party most often →

The Legislature that takes office in January looks different

Seats now and after January, counting each 2026 winner and the senators whose seats weren't on the ballot. Unofficial until the November 24 canvass.

House (75 seats)

Now: 60 Republicans, 14 Democrats, 1 vacant

January 2027: 45 Republicans, 2 Unaffiliated, 28 Democrats

Republicans fall below 50 House seats, the two-thirds it takes to override a governor's veto or put a constitutional amendment on the ballot without votes from another party.

Senate (29 seats)

Now: 22 Republicans, 1 Forward, 6 Democrats

January 2027: 21 Republicans, 8 Democrats

How often the parties split on final votes held steady: 12.7% in 2025 and 12.6% in 2026. Fully party-line votes, every Republican on one side and every Democrat on the other: 39 in 2025, 49 in 2026.

31 sitting legislators won't be back in January

From the state's election results (unofficial until the November 24 canvass).

Lost in November (15)

  • Jason E. Thompson (R, House District 3) · lost to Patrick Belmont (Unaffiliated), 6,595 to 4,572
  • Tiara Auxier (R, House District 4) · lost to Zane Woolstenhulme (Democratic), 9,929 to 9,261
  • Jason B. Kyle (R, House District 8) · lost to Kim James (Democratic), 7,421 to 6,829
  • Jake Sawyer (R, House District 9) · lost to Angela Choberka (Democratic), 6,101 to 5,231
  • Melissa G. Ballard (R, House District 20) · lost to Phil Graves (Democratic), 6,693 to 6,349
  • Matt MacPherson (R, House District 26) · lost to Michael E Finch (Democratic), 6,682 to 3,631
  • Anthony E. Loubet (R, House District 27) · lost to Liz Oates (Democratic), 6,765 to 4,117
  • James A. Dunnigan (R, House District 36) · lost to Blake Townsend (Democratic), 7,502 to 6,574
  • Ken Ivory (R, House District 39) · lost to Drew Howells (Democratic), 7,021 to 5,062
  • Clinton Okerlund (R, House District 42) · lost to Iva Williams (Democratic), 10,623 to 9,256
  • Steve Eliason (R, House District 43) · lost to Ofa Matagi (Democratic), 8,216 to 6,935
  • Jordan D. Teuscher (R, House District 44) · lost to Jess Birtcher (Democratic), 8,447 to 7,607
  • Norman K. Thurston (R, House District 62) · lost to David Chappell (Democratic), 5,156 to 4,532
  • Emily Buss (Forward, Senate District 11) · lost to Brooks Benson (Republican), 16,226 to 15,815
  • Kirk A. Cullimore (R, Senate District 19) · lost to Shana Anderson (Democratic), 24,318 to 20,856

Lost a primary (3)

  • Stewart E. Barlow (R, House District 17) · Lili Bitner (Republican) won the seat
  • J. Stuart Adams (R, Senate District 7) · Stephanie Hollist (Republican) won the seat
  • Daniel McCay (R, Senate District 18) · Doug Fiefia (Republican) won the seat

Not on the ballot: retired, ran for something else, or out at convention (13)

  • Jill Koford (R, House District 10) · Rosemary T Lesser (Democratic) won the seat
  • Karen M. Peterson (R, House District 13) · Erik R. Craythorne (Republican) won the seat
  • Karianne Lisonbee (R, House District 14) · John Taylor (Republican) won the seat
  • Sandra Hollins (D, House District 21) · Stephen Otterstrom (Democratic) won the seat
  • Bridger Bolinder (R, House District 29) · Sheldon Birch (Republican) won the seat
  • Carol S. Moss (D, House District 34) · Julie Jackson (Democratic) won the seat
  • Cheryl K. Acton (R, House District 38) · Sergio Sotelo (Unaffiliated) won the seat
  • Doug Fiefia (R, House District 48) · Jake Hunsaker (Republican) won the seat
  • Mike L. Kohler (R, House District 59) · Celeste T. Johnson (Democratic) won the seat
  • Christine F. Watkins (R, House District 67) · Jr Bird (Republican) won the seat
  • Ann Millner (R, Senate District 5) · "Cj" Christina Hernandez (Democratic) won the seat
  • Jerry W. Stevenson (R, Senate District 6) · Tami Tran (Republican) won the seat
  • Nate Blouin (D, Senate District 13) · Silvia Catten (Democratic) won the seat

Something here wrong? Every page links to its source; tell us and we'll fix it. How the numbers are worked out