Taxes

This bill adds about $1.2 billion in spending for the state's fiscal year 2027, which begins July 1, including $366 million from the general and income tax funds.

H.B. 3 is the state's main spending bill for the coming year, setting a total budget of about $31.6 billion from all sources, with increases for public and higher education, social services, and criminal justice.

This bill sets the yearly budget for the state's agriculture, environmental quality, and natural resources agencies, plus the Colorado River Authority of Utah, for fiscal year 2027, about $1.1 billion total.

This bill sets the base state budget for fiscal year 2027 for several criminal justice and public safety agencies, totaling about $1.35 billion.

This bill sets the base budget for the state Department of Health and Human Services agencies overseen by the Social Services Appropriations Committee at about $8.6 billion total for the next fiscal year, including about $1.6 billion from the General Fund.

This bill sets state agency fees and internal service fund rates for the coming year, many of which are unchanged and must be reauthorized each year.

The bill ends the vintage vehicle program and creates a classic vehicle designation for cars from 1982 or older driven fewer than 1,500 miles a year, which keeps only lifetime registration.

H.B. 38 updates Utah county law by changing several county rules: a county seat or county consolidation petition must now reach a majority of active voters and be filed 180 days before the election, and counties may post audit-completion notices on their websites instead of in newspapers.

The bill lets county assessors check driver's license records for name, address, and age to verify that a home claiming the primary residence property tax exemption is the owner's actual primary residence.

The bill makes technical cleanup changes to Utah vehicle and fuel tax code, including standardizing weight terms, ending the special interest vehicle license plate, and sending a sales tax item to the transportation fund.

H.B. 117 would put links on heavily used state websites, such as the tax commission and hunting and fishing license sites, that encourage people to sign up as organ donors.

H.B. 148 would create a School Meals Debt Relief Fund managed by the State Board of Education and add an optional donation line on individual and corporate tax returns that sends money to that fund.

H.B. 190 expands Utah's employer childcare tax credit so businesses can claim it for contracting with offsite licensed childcare providers, not only for building or running an onsite center.

The bill would require local taxing entities considering a tax increase to tell the public about it in May, including the approximate amount and planned use.

H.B. 247 would move the brine shrimp tax revenue out of the Species Protection account and into the Sovereign Lands account, where it could be used to lease water rights for the Great Salt Lake or fund projects that directly benefit brine shrimp.

H.B. 265 would extend Utah's vape product registry and enforcement rules, including the requirement for federal FDA authorization, to vapes that contain no nicotine, such as those with vitamins, melatonin, or cannabinoids.

H.B. 272 would require the state auditor and the Legislative Fiscal Analyst to agree on whether a county has properly reported its tourism tax funds.

This bill would raise the income level at which Utah's child tax credit begins to phase out, so more families qualify for it.

H.B. 300 would change the period school districts have to meet a property tax rate requirement tied to state funding, known as a hold-harmless period, from one year to two years, with the current year counted.

This bill raises the yearly limit on online marriage license fee money that can go to the Utah Marriage Commission from $400,000 to $600,000.

The bill lets government entities redact victims' names from initial police contact reports while keeping incident and government response information public.

This bill would raise the state tax on cigarettes from about 8.5 cents to 11 cents per cigarette and change the taxes on e-cigarettes, nicotine pouches, and other nicotine products, while most snuff rates stay the same.

The bill would bar cities and other local governments from charging general fees for broadband and public safety.

The bill would require a county that wants to buy land located in another county to notify that county and get formal approval from its legislative body before the purchase.

H.B. 447 would require businesses that sell cigars and pipe tobacco remotely, such as online, by mail, or by phone, to obtain a specific license, post a bond, and pay applicable state taxes.

H.B. 481 would give the Utah Department of Transportation the same authority over commuter rail and transit rail projects that it already has over roads, and would repeal the state code for the Clean Vehicle Program decal.

H.B. 507 would end four existing state-created tax increment tools and replace them with one new tool that can capture up to 60% of added property tax for up to 25 years.

H.B. 519 gives the state treasurer a set of rules for handling unclaimed digital assets such as cryptocurrency.

The bill exempts tickets to Olympic and Paralympic events from Utah sales tax.

H.B. 546 would have the state map public lands by the four federal jurisdiction categories and monitor them for conditions such as overgrown forests, then report the findings to a legislative committee.

This bill would require that, in first-class counties (currently Salt Lake County), city library tax levies be listed separately from other property taxes on tax notices.

H.B. 575 would cut the state gas tax by about 6 cents per gallon, starting in July, as a one-time reduction that brings forward a scheduled drop, with local road funds held harmless.

This joint resolution encourages strong family units, focusing on marriage and intact families raising children.

This joint resolution urges Congress to remove federal tax and benefit rules that penalize people for getting married.

This bill adds about $454.7 million in supplemental spending to the state's 2026 fiscal year budget for various state agencies, and reduces general fund and income tax fund spending by $25.8 million.

The bill would exempt the tax credit for taxes paid to another state from the legislative committee's routine periodic review of tax credits.

This bill changes the Carson Smith Opportunity Scholarship Program, which uses income tax credits to fund scholarships for students with disabilities.

Senate Bill 60 would lower Utah's flat state income tax rate from 4.5% to 4.45%.

SB 73 would require websites where at least a third of content is adult material to verify visitors' ages, and would place a 2% excise tax on paid access to such content, collected by the Tax Commission.

In a bankruptcy case, the bill would make earned income tax credit refunds exempt from the bankruptcy trustee, so the trustee could not take them to pay creditors.

This bill would move about $5 million a year from existing funds to pay for roughly 19 to 20 more Utah Highway Patrol troopers.

The bill lets the State Tax Commission share certain identifying information with the state's unclaimed property administrator so that unclaimed property can be returned to its owners.

The bill would clarify that streamed and downloaded digital products, such as audio, books, and gaming services, are both subject to Utah sales tax.

This bill would replace UTA's current three-member board of trustees and its local advisory council with a full-time executive director who runs day-to-day operations and a seven-member transit commission that sets policy and approves the budget.

The bill renames the Multi-County Appraisal Trust as the STATS program and makes it the central place where tax increment financing entities report.

The bill would stop the state motor vehicle division from registering a vehicle while its owner has unpaid civil penalties for giving a false or improper address.

S.B. 210 removes local health department search and seizure authority that courts found unconstitutional, and moves enforcement duties to the Department of Public Safety.

The bill would remove the sign requirement at direct-to-sale farmers markets and let food producers use designated representatives to sell their products while the producers keep ownership and liability.

This bill sets rules for winding down community reinvestment agencies when their project areas end.

The bill would set a statewide March 1 deadline each year for property owners to apply for property tax exemptions.

This bill would require the Department of Public Safety and the Tax Commission to study whether the driver license division and motor vehicle divisions should be combined under one agency.

The bill would require residential property owners to file an application with the County Board of Equalization to receive the residential exemption, and would repeal the requirement that county assessors send notices after ownership changes.

S.B. 242 is a broad transportation bill that lets local governments temporarily bar mobile food businesses during certain celebrations and sets a road usage charge of up to $500 a year on electric commercial vehicles over 6,000 pounds.

S.B. 276 would let veterans organizations claim sales and use tax exemptions on revenue from their charitable work, matching the rules that already apply to other 501(c)(3) charities.

S.B. 278 modifies the law governing the Point of the Mountain land use authority, which is redeveloping the former state prison site in Draper.

This bill changes Utah city and county rules on incorporation, model homes, planning commissions, land use fees and conditional use permits, cash bond interest, and land use checklists.

The bill would impose a 4.7% tax on the advertising revenue that large companies earn from targeted ads, which are ads aimed at individual users.

The bill would let cities and towns place unpaid utility bills on a property as a lien, so the amount is added to that property's annual property tax bill.

H.B. 56 would let a vehicle owner who sells or trades in a vehicle cancel the registration online and get a prorated refund for the unused months, minus a $5 fee.

H.B. 99 would exempt prescription eyeglasses and contact lenses from Utah sales and use tax by treating them as prosthetic devices, which are already tax-free.

The latest version of HB 107 would create a late fee for vehicle registrations paid after the deadline and deposit that money into a restricted account.

The latest version of HB 115 would exempt vehicles that weigh less than 14,000 pounds and are more than 15 years old from sales tax collected when they change hands.

This bill would require counties to let disabled veterans apply once for their property tax exemption instead of reapplying every year.

H.B. 141 would add a 2% tax on international money transfers sent from Utah when the sender does not show a listed government-issued ID.

This bill would let voters challenge local school board decisions through a referendum, unless the board passes the decision by a supermajority vote.

H.B. 212 would add a second way to split a county with more than one million people, which currently means only Salt Lake County.

H.B. 231 would end the 1% statewide tax on prepared restaurant food and replace it with a roughly 0.1% sales tax on most purchases, except grocery food.

This bill would lower Utah's individual and corporate income tax rate from 4.5% to 4.45%.

H.B. 282 would lower the share of four general fund line items that is automatically moved into transportation funding from 24% to 17%, keeping that money in the general fund.

H.B. 362 would let qualifying mining operations in Utah that mine gold, rare earth, or critical minerals pay part of their state severance tax in gold.

H.B. 365 would require cities, counties, school districts and other taxing entities to publicly post notice by May 1 of any planned property tax increase.

The bill adds rules for public infrastructure districts, including faster dissolution notice of 30 days, more disclosure of board conflicts, and limits on annexing land outside what the original governing documents authorized.

The bill extends the Utah Rural Jobs Act, a program that gives tax credits to investors who put money into rural Utah businesses paying above-market wages.

The bill would cap annual property tax revenue increases by taxing entities such as counties and school districts at 5% unless voters approve a larger increase.

The bill would require that, when a special district board member who is not elected is serving in place of a city or county, any tax or fee increase vote be cast by an elected alternate member instead.

The bill would create a mechanism to fund the shelter city mitigation fund, which pays cities that host homeless resource centers, after its overflow money runs out April 30.

S.B. 78 would repeal three state property tax programs, including the renter's credit, and let each county decide whether to offer a property tax abatement.

The bill would limit how much money local governments can keep in reserve funds, capping fund balances at a set share of their budgets.

The bill would automatically lower Utah's income tax rate by one basis point whenever total state revenue grows faster than population and inflation, once it exceeds a set target.

The bill would make kindergarten through sixth grade students from families earning 185% to 200% of the federal poverty level eligible for free school meals.

S.B. 200 would add cell phones and work tools to Utah's list of life essential items that a person can retrieve from a towed vehicle.

S.B. 221 clarifies rules for housing and transit reinvestment zones, including limiting how many times tax increment can be triggered to five and defining the base year.

The bill extends by 10 years, to 2037, the sales and use tax exemption for alternative energy production equipment, which would otherwise expire June 30, 2027.

This bill would limit when private companies can use eminent domain to build natural gas pipelines that supply energy facilities, allowing it only along routes within or next to existing easements.

This bill changes how property tax money is shared for certain housing and transit reinvestment zones.

The bill would require that impact fees be spent only on improvements listed in the impact fee facilities plan in effect when the fees were collected.

The bill sets the minimum gas tax rate, called the floor, at the current 37.90 cents per gallon so that it can no longer decrease from year to year.

S.B. 277 removes the cap on the interest rate lenders can charge under the Utah Homes Investment Program, which uses $300 million in state funds to make loans for housing construction, and extends the program's funding availability from 2028 to 2029.

The bill would create a non-refundable tax credit for neighbors living within one mile of a homeless services campus with more than 500 beds, as amended.

The bill would create a restricted account of about $5 million, funded from the general fund, to pay for dental and oral health care for uninsured K-12 children.

S.B. 309 would require owners of single-family rental homes to register with the state and would charge an excise tax on owners who hold large portfolios of such homes.