SB 231 Utah Senate · 2026 General Session

Energy User Amendments

SB 231 modifies Utah's property tax system for large energy users (facilities with 100+ megawatts of cumulative electricity demand). It prohibits new tax increment financing agreements (a tool for funding development projects) for projects containing such "large load customers" after May 6, 2026, affecting cities, counties, and special districts. The bill also requires large load customers to notify county auditors and treasurers of their location. These changes adjust how tax revenue is distributed and restrict development funding for major energy consumers.

Issues: ✗ Budget & Taxes

Bill status passed 4 of 5 stages cleared

Introduction

Feb 2026

Committee Review

Mar 2026

Senate Passage

Mar 2026

House Passage

Mar 2026

Governor

Introduced Feb 2, 2026 Last action Mar 7, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

Substitute #1 → Substitute #2 · 4 edits

MODERATE

This bill restricts private parties from using eminent domain to condemn property for pipelines that serve energy generation facilities intended for the generator's own use. It also shifts the burden of proof to the pipeline owner if a property owner provides evidence that the pipeline is for such self-use energy generation.

Scope change

The bill narrows the scope of eminent domain by adding a specific prohibition against condemning property for private energy generation pipelines, which was previously allowed under broader public use definitions.

ELIGIBILITY

Added a new prohibition preventing private entities from exercising eminent domain to acquire rights for pipelines serving energy generation facilities primarily for the generator's own use.

REQUIREMENT

Established a new process where property owners can file a sworn declaration with objective evidence to shift the burden of proof to the pipeline owner to demonstrate the pipeline is not for self-use energy generation.

DEFINITION

Modified the definition of 'Mining use' to include specific activities like power production facilities and accessory uses related to mining operations.

TIMELINE

Set the effective date of the new prohibitions to apply to eminent domain actions pending on or occurring after the bill's effective date.

Floor votes · Senate Mar 4, 2026

How they voted

27–0

Passed · 2 other

Total votes 29

Mar 4, 2026

D Democratic6

6 Yea

100% Yea

N Forward1

1 Yea

100% Yea

R Republican22

20 Yea 2

90% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 4, 2026

Senate · Passed

Senate Vote: pass (27-0-2)

senate

Mar 4, 2026

Introduced

House/ 1st reading (Introduced)

lower

Mar 2, 2026

Upper · Passed

Senate/ comm rpt/ substituted [Senate Revenue and Taxation Committee]

upper

Mar 2, 2026

Upper · Passed

Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee]

upper

Feb 3, 2026

Committee

Senate/ to standing committee [Senate Revenue and Taxation Committee]

upper

Feb 2, 2026

Introduced

Senate/ 1st reading (Introduced)

upper

1 primary · 1 co-sponsor