Budget & Taxes

SB 324 establishes Utah's Outcome-based Investment Grant Pilot Framework, creating a system where state grant funding is tied to measurable project outcomes. It requires grant applicants to submit detailed pre-analysis plans outlining specific metrics and evaluation methods before receiving funds, mandates independent evaluations of funded projects, and sets up oversight by the Legislative Auditor General. The bill appropriates $9 million for fiscal year 2027 (split between the Income Tax Fund and other sources) and includes a sunset date of July 1, 2031, for the pilot program. This framework directly affects state agencies administering grants and organizations seeking funding for projects with defined, trackable results.

HB 324 removes a $400,000 annual cap on funds the Utah Marriage Commission receives from county marriage license fees. It affects county clerks who collect marriage license fees, as they must now send all funds above $400,000 from these fees directly to the state General Fund instead of capping them for the Commission. The bill does not change existing $10 contributions for Children's Legal Defense or domestic violence shelters, which remain unchanged. This is a technical adjustment to fee distribution rules without creating new fees or altering other provisions.

HB 46 allows Utah's Driver License Division to share specific driver license information - such as a person's name, license number, and current residential address - with county assessors. This data can only be used to verify whether property owners qualify for residential property tax exemptions. The bill strictly prohibits county assessors from using this information for any other purpose. It makes technical updates to existing laws governing data sharing between the Driver License Division and county assessors.

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.

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.