County Classification Modifications

SB 28 modifies Utah's county classification system by requiring automatic reclassification every five years based on population and revenue thresholds. Counties must move to a higher classification if their population and revenue exceed twice the average for their current class, or to a lower classification if both fall below half the average. This affects all Utah counties by changing their legal classification (e.g., first class to second class) without legislative action, based on reports from the Utah Population Commission and State Tax Commission. The changes take effect after the lieutenant governor receives the biennial reports, starting in 2026. The bill makes no funding changes and updates existing statutes to implement this automatic adjustment process.