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Did Not Advance

Utah bill limits property tax revenue increases and requires voter approval for hikes exceeding 5 percent

Original title: Property Tax Changes

Last action · March 6, 2026: House/ filedSponsor: Kay Christofferson

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Official description

This bill amends the processes by which a taxing entity may increase the taxing entity's property tax revenue.

Why it matters

Property owners face new voter-approval thresholds for local tax increases while school districts undergo a phased-out reduction of certain excess state guarantee funds over a three-year period starting in the 2026 .

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

taxing entity

Taxing entities face new limits on obtaining additional property tax revenue through the truth-in-taxation process and must obtain voter approval for property tax budget increases exceeding 5 percent.

Directly affected

school district

School districts experience a phase-out of excess state guarantee funds over a three-year period beginning with the 2026 fiscal year.

Directly affected

taxpayer

Taxpayers receive updated notices of proposed tax increases and gain the ability to vote on local tax increases exceeding the 5 percent revenue threshold.

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

When does a taxing entity need voter approval to raise property taxes under this bill?
A taxing entity needs voter approval if it adopts a final budget that budgets an amount of additional exceeding 5% of last year's property tax budgeted revenue, excluding .
What are the time restrictions for holding public hearings on proposed tax increases?
Public hearings must begin at or after 6 p.m., cannot be scheduled at the same time as another overlapping taxing entity's public hearing in the same county, and cannot be held on the same date as another public hearing of the same taxing entity except for specific permitted budget or fee hearings.

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 · in House committee.

Procedural history

14 actions
  1. Mar 6, 2026House
    House/ filed
  2. Mar 6, 2026House
    House/ strike enacting clause
  3. Mar 5, 2026House
    House/ comm rpt/ sent to Rules
  4. Mar 2, 2026House
    House Comm - Recommends Returned to Rules
  5. Feb 19, 2026House
    House Comm - Held
  6. Feb 18, 2026HouseCommittee
    House/ to standing committee
Show 8 earlier actions
  1. Feb 14, 2026Released
    LFA/ fiscal note publicly available for HB0484
  2. Feb 5, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for HB0484
  3. Feb 4, 2026HouseIntroduced
    House/ 1st reading (Introduced)
  4. Feb 4, 2026House
    House/ received bill from Legislative Research
  5. Feb 4, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for HB0484
  6. Feb 4, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for HB0484
  7. Feb 4, 2026Legislative Research and General Counsel
    Numbered Bill Publicly Distributed
  8. Feb 4, 2026Legislative Research and General Counsel
    Bill Numbered but not Distributed

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 →

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 shift95% confidence

Introduction of Voter Approval Mandate for Property Tax Hikes

The legislation shifts authority by requiring direct voter approval for property tax revenue budget increases exceeding 5 percent, replacing or supplementing traditional truth-in-taxation hearing processes.

Connected Entities

Local Levy Growth Account, Kay J. Christofferson
OrganizationLocal Levy Growth Account“Fund established in Section 53F-9-305”Map →
PersonKay J. Christofferson“Chief Sponsor of HB 484”Map →

Sources

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 80)
  • Controversy65
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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