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Utah SB 65 overhauls school district property tax remittances and creates minimum basic tax fund

Original title: Minimum Basic Tax Rate Amendments

Last action · March 6, 2026: Senate/ filedSponsors: Lincoln Fillmore and 1 other

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Official description

This bill amends provisions related to the minimum basic tax that school districts impose.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

school districts

School districts must remit minimum basic tax revenues to the state treasurer and receive redistributed state allocations for their basic school programs.

Directly affected

taxpayers

Directly affected

state treasurer

The state treasurer is responsible for receiving monthly tax remittances, depositing them into the new special fund, and communicating deposit amounts and interest.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What happens to the tax revenue collected by school districts under the minimum basic tax rate?
School districts must remit the revenue generated by the minimum basic tax to the state treasurer each month, who then deposits it into the Minimum Basic Tax .
How quickly does the state distribute funds back to the school districts after receiving deposits?
The state board must distribute an amount equal to the deposit to the relevant school district within 35 days after the date of the state treasurer's deposit.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · passed the Senate · in House committee.

Procedural history

34 actions
  1. Mar 6, 2026Senate
    Senate/ filed
  2. Mar 6, 2026Senate
    Senate/ received from House
  3. Mar 6, 2026House
    House/ to Senate
  4. Mar 6, 2026House
    House/ strike enacting clause
  5. Mar 5, 2026House
    House/ comm rpt/ sent to Rules
  6. Mar 4, 2026House
    House Comm - Recommends Returned to Rules
Show 28 earlier actions
  1. Mar 3, 2026House
    House Comm - Held
  2. Feb 27, 2026HouseCommittee
    House/ to standing committee
  3. Feb 18, 2026HouseIntroduced
    House/ 1st reading (Introduced)
  4. Feb 18, 2026House
    House/ received from Senate
  5. Feb 18, 2026Senate
    Senate/ to House
  6. Feb 18, 2026SenateFloor
    Senate/ passed 3rd reading
  7. Feb 18, 2026Senate
    Senate/ 3rd reading
  8. Feb 17, 2026SenateFloor
    Senate/ passed 2nd reading
  9. Feb 17, 2026Senate
    Senate/ uncircled
  10. Feb 17, 2026Senate
    Senate/ circled
  11. Feb 17, 2026Senate
    Senate/ uncircled
  12. Feb 9, 2026Senate
    Senate/ circled
  13. Feb 9, 2026Senate
    Senate/ floor amendment
  14. Feb 9, 2026Senate
    Senate/ 2nd reading
  15. Jan 29, 2026Senate
    Senate/ placed on 2nd Reading Calendar
  16. Jan 29, 2026Senate
    Senate/ committee report favorable
  17. Jan 28, 2026Senate
    Senate Comm - Favorable Recommendation
  18. Jan 20, 2026SenateCommittee
    Senate/ to standing committee
  19. Jan 20, 2026SenateIntroduced
    Senate/ 1st reading (Introduced)
  20. Jan 13, 2026Senate
    Senate/ received fiscal note from Fiscal Analyst
  21. Jan 13, 2026Released
    LFA/ fiscal note publicly available for SB0065
  22. Jan 12, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for SB0065
  23. Jan 7, 2026Senate
    Senate/ received bill from Legislative Research
  24. Jan 2, 2026Legislative Research and General Counsel
    Numbered Bill Publicly Distributed
  25. Jan 2, 2026Legislative Research and General Counsel
    Bill Numbered but not Distributed
  26. Nov 19, 2025Version Sponsor
    LFA/ fiscal note sent to sponsor for SB0065
  27. Nov 3, 2025Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for SB0065
  28. Nov 3, 2025Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for SB0065

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Voting Record

Show 2 earlier roll calls

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift98% confidence

Centralization of Minimum Basic Tax Revenues

The legislation shifts from decentralized local retention of minimum basic tax proceeds to mandatory monthly state remittance and subsequent redistribution through a dedicated special revenue fund.

Connected Entities

Lincoln Fillmore, State Tax Commission, Division of Finance and 7 more
PersonLincoln Fillmore“Chief Sponsor of SB 65 in the Senate”Map →
OrganizationState Tax Commission“Certifies tax rates and determines project valuations”Map →
OrganizationDivision of Finance“Deposits proceeds into specific accounts upon appropriation”Map →
OrganizationGovernor's Office of Planning and Budget“Participates in tax rate consensus certification”Map →
PersonVal L. Peterson“House Sponsor of SB 65”Map →
OrganizationUniform School Fund“Receives excess proceeds as provided by law”Map →
OrganizationTeacher and Student Success Account“Account created under Section 53F-9-306”Map →
OrganizationOffice of the Legislative Fiscal Analyst“Receives reports on state board actions and participates in tax rate certificati”Map →
OrganizationMinimum Basic Growth Account“Account created under Section 53F-9-302”Map →
OrganizationMinimum Basic Tax Special Revenue Fund“Special revenue fund created by the bill for minimum basic tax revenue”Map →

Sources

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 75)
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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