Budget & Taxes

HB 425 restricts how Utah cities and towns can charge certain fees. It bars cities from imposing general fees for broadband internet or public safety services (like police/fire) on the public, with limited exceptions (e.g., fees for bonds issued before 2026 must end by 2027). Similarly, towns cannot charge general fees for public safety services, except for existing fees tied to agreements between towns or volunteer services, which must be renewed every three years. The bill also creates a new process for municipalities to establish transportation utility fees (for services like roads), requiring annual reviews, appeal mechanisms, and local referendums for new fees.

HB 453 creates a new "Unspent Balances Restricted Account" to manage state funds that would otherwise expire at fiscal year-end. It requires the Division of Finance to annually transfer specified percentages of unspent balances from various state accounts into this restricted account. The bill directs how money in this account can be used, though it does not appropriate new funds. This affects all state agencies and departments that hold unspent funds at the end of the fiscal year, ensuring those funds are redirected for specific purposes rather than returned to the general fund.

HB 235 reduces Utah's corporate and individual income tax rates from 4.5% to 4.45% for tax years beginning on or after January 1, 2026. It directly affects Utah corporations and residents who pay state income tax, lowering their tax burden slightly. The bill amends three key tax code sections (59-7-104, 59-7-201, and 59-10-104) to reflect the new rate, with no new state funding required. The change applies retroactively to 2026 tax years and takes effect on May 6, 2026.

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.

HB 43 creates Utah's School Safety Support Program to fund school safety measures like personnel, infrastructure, and emergency protocols. It directs state funding to school districts and charter schools based on enrollment (with a 20% equal share for all charters and 80% per student), requiring schools to submit safety plans and annual reports to receive funds. The bill protects this program from funding cuts during enrollment declines and adds it to existing education programs eligible for annual inflation adjustments. No new money is appropriated - funding comes from existing state education budgets. The program applies to all public schools meeting safety requirements under Utah's School Security Act.