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Read. Follow. Verify.Utah extends school district tax hold-harmless period and establishes phase-out schedule for excess state guarantee funds
Last action · March 19, 2026: Governor SignedSponsors: Jason Kyle and 2 others
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What This Bill Does
Utah extends the hold-harmless period for state guaranteed funding when school district s drop, while establishing a three-year phase-out schedule for excess state guarantee funds starting in the 2026 .
School districts experiencing changes in s due to property valuation shifts will have their state funding adjustments phased out gradually over a multi-year period rather than immediately reduced.
- State guaranteed local levy increments provide supplemental state funding to help equalize resources across school districts with differing property tax bases. context
- Certified tax rates are adjusted annually by local taxing entities in response to changes in total local property valuations under Utah law. context
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
school districts
School districts experience changes to their hold-harmless funding duration and a phased reduction of excess state guarantee funds starting in fiscal year 2026.
local school boards
Local school boards are required to budget and expend received funds for public education purposes and must apply rate reductions proportionally.
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
How long is the hold-harmless period for school district state guarantee funding under the new law?
How will excess state guarantee funds be phased out starting in fiscal year 2026?
What must a school district do to qualify for the hold-harmless funding protection?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
48 actions- Mar 19, 2026Lieutenant Governor's office for filingEnrolledGovernor Signed
- Mar 11, 2026HouseHouse/ to Governor
- Mar 11, 2026HouseHouse/ received enrolled bill from Printing
- Mar 5, 2026HouseHouse/ enrolled bill to Printing
- Mar 5, 2026Clerk of the HouseEnrolled Bill Returned to House or Senate
- Mar 5, 2026Legislative Research and General Counsel / EnrollingDraft of Enrolled Bill Prepared
Show 42 earlier actions
- Mar 5, 2026Legislative Research and General Counsel / EnrollingBill Received from House for Enrolling
- Mar 4, 2026HouseHouse/ signed by Speaker/ sent for enrolling
- Mar 4, 2026HouseHouse/ received from Senate
- Mar 3, 2026SenateSenate/ to House
- Mar 3, 2026SenateSenate/ signed by President/ returned to House
- Mar 3, 2026SenateSenate/ received from House
- Mar 3, 2026HouseHouse/ to Senate
- Mar 3, 2026HouseHouse/ concurs with Senate amendment
- Mar 2, 2026HouseHouse/ placed on Concurrence Calendar
- Mar 2, 2026HouseHouse/ received from Senate
- Feb 27, 2026SenateSenate/ to House with amendments
- Feb 27, 2026SenateFloorSenate/ passed 3rd reading
- Feb 27, 2026SenateSenate/ floor amendment
- Feb 27, 2026SenateSenate/ uncircled
- Feb 27, 2026SenateSenate/ circled
- Feb 27, 2026SenateSenate/ 3rd reading
- Feb 26, 2026SenateFloorSenate/ passed 2nd reading
- Feb 26, 2026SenateSenate/ uncircled
- Feb 26, 2026SenateSenate/ circled
- Feb 26, 2026SenateSenate/ 2nd reading
- Feb 23, 2026SenateSenate/ placed on 2nd Reading Calendar
- Feb 23, 2026SenateSenate/ committee report favorable
- Feb 23, 2026SenateSenate Comm - Favorable Recommendation
- Feb 20, 2026SenateCommitteeSenate/ to standing committee
- Feb 12, 2026SenateIntroducedSenate/ 1st reading (Introduced)
- Feb 10, 2026SenateSenate/ received from House
- Feb 10, 2026HouseHouse/ to Senate
- Feb 10, 2026HouseFloorHouse/ passed 3rd reading
- Feb 10, 2026HouseHouse/ 3rd reading
- Jan 30, 2026HouseHouse/ 2nd reading
- Jan 30, 2026HouseHouse/ committee report favorable
- Jan 29, 2026HouseHouse Comm - Favorable Recommendation
- Jan 28, 2026HouseCommitteeHouse/ to standing committee
- Jan 23, 2026HouseHouse/ received fiscal note from Fiscal Analyst
- Jan 22, 2026ReleasedLFA/ fiscal note publicly available for HB0300
- Jan 22, 2026Version SponsorLFA/ fiscal note sent to sponsor for HB0300
- Jan 21, 2026HouseIntroducedHouse/ 1st reading (Introduced)
- Jan 21, 2026HouseHouse/ received bill from Legislative Research
- Jan 20, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for HB0300
- Jan 20, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for HB0300
- Jan 20, 2026Legislative Research and General CounselNumbered Bill Publicly Distributed
- Jan 20, 2026Legislative Research and General CounselBill 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
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Transition from One-Year to Two-Year Protection with Phase-Out
The legislation shifts state policy from a strict one-year hold harmless rule to a two-year hold harmless period followed by a mandatory three-year reduction schedule for excess funds.
Connected Entities
Sources
le.utah.gov
Analysis Score
0–100- Significance55How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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