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Enacted

Utah classifies government financial and expenditure records as public and protects specific property tax relief details

Original title: Government Records Classification Amendments

Last action · March 24, 2026: Governor SignedSponsors: Lisa Shepherd and 1 other

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Utah enacts HB 325 to require that all records documenting a governmental entity's receipt or expenditure of funds—including accounts, budgets, vouchers, grants, general ledgers, and vendor compensation—be classified as public. The bill also classifies as private any properly categorized record revealing whether a specific taxpayer receives property tax exemptions, deferrals, abatements, or other tax relief. These changes take effect on May 6, 2026.

Why it matters

The law alters public and private access rights across state and local government agencies by guaranteeing open access to public spending records while restricting the release of individual property tax relief information.

Who It Affects

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

Directly affected

taxpayers

Individual taxpayer property tax exemption, deferral, abatement, and relief records are classified as private when properly categorized by governmental entities.

Directly affected

governmental entities

State and local government bodies must classify all fund receipts, expenditures, budgets, and vendor compensation records as public while managing specific tax relief records as private.

Directly affected

vendors and contractors

Records documenting compensation paid by a governmental entity to a vendor, contractor, or private provider are explicitly classified as public.

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 government spending records are now explicitly classified as public?
Records related to financial accounts, budgets, vouchers, grants, financial reports, general ledgers, and documentation of compensation paid by a governmental entity to a vendor, contractor, or private provider are explicitly classified as public.
Are taxpayer property tax relief details public or private under this law?
Any portion of a record that reveals whether an individual taxpayer receives a property tax exemption, deferral, abatement, or other relief is classified as private, provided it is properly categorized by the governmental entity.
When does this law go into effect?
The bill takes effect on May 6, 2026.

What else do you want to know?

News Coverage

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

Where This Stands

Current status: Signed into law.

Procedural history

52 actions
  1. Mar 24, 2026Lieutenant Governor's office for filingEnrolled
    Governor Signed
  2. Mar 16, 2026House
    House/ to Governor
  3. Mar 16, 2026House
    House/ received enrolled bill from Printing
  4. Mar 12, 2026House
    House/ enrolled bill to Printing
  5. Mar 12, 2026Clerk of the House
    Enrolled Bill Returned to House or Senate
  6. Mar 10, 2026Legislative Research and General Counsel / Enrolling
    Draft of Enrolled Bill Prepared
Show 46 earlier actions
  1. Mar 10, 2026Legislative Research and General Counsel / Enrolling
    Bill Received from House for Enrolling
  2. Mar 7, 2026House
    House/ signed by Speaker/ sent for enrolling
  3. Mar 7, 2026House
    House/ received from Senate
  4. Mar 6, 2026Senate
    Senate/ to House
  5. Mar 6, 2026Senate
    Senate/ signed by President/ returned to House
  6. Mar 6, 2026SenateFloor
    Senate/ passed 2nd & 3rd readings/ suspension
  7. Mar 6, 2026Senate
    Senate/ 2nd & 3rd readings/ suspension
  8. Mar 6, 2026Senate
    Senate/ Rules to 2nd Reading Calendar
  9. Mar 4, 2026Senate
    Senate/ 2nd Reading Calendar to Rules
  10. Feb 25, 2026Senate
    Senate/ placed on 2nd Reading Calendar
  11. Feb 25, 2026Senate
    Senate/ committee report favorable
  12. Feb 25, 2026Senate
    Senate Comm - Favorable Recommendation
  13. Feb 23, 2026SenateCommittee
    Senate/ to standing committee
  14. Feb 17, 2026SenateIntroduced
    Senate/ 1st reading (Introduced)
  15. Feb 13, 2026Senate
    Senate/ received from House
  16. Feb 13, 2026House
    House/ to Senate
  17. Feb 13, 2026HouseFloor
    House/ passed 3rd reading
  18. Feb 13, 2026House
    House/ substituted
  19. Feb 13, 2026House
    House/ 3rd reading
  20. Feb 12, 2026Released
    LFA/ fiscal note publicly available for HB0325S03
  21. Feb 12, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for HB0325S03
  22. Feb 11, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for HB0325S03
  23. Feb 11, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for HB0325S03
  24. Feb 4, 2026Released
    LFA/ fiscal note publicly available for HB0325S02
  25. Feb 4, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for HB0325S02
  26. Feb 4, 2026House
    House/ 2nd reading
  27. Feb 4, 2026House
    House/ comm rpt/ substituted
  28. Feb 3, 2026House
    House Comm - Favorable Recommendation
  29. Feb 3, 2026House
    House Comm - Substitute Recommendation
  30. Feb 3, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for HB0325S02
  31. Feb 3, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for HB0325S02
  32. Jan 31, 2026Released
    LFA/ fiscal note publicly available for HB0325S01
  33. Jan 31, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for HB0325S01
  34. Jan 29, 2026House
    House Comm - Not Considered
  35. Jan 29, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for HB0325S01
  36. Jan 29, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for HB0325S01
  37. Jan 27, 2026HouseCommittee
    House/ to standing committee
  38. Jan 26, 2026House
    House/ received fiscal note from Fiscal Analyst
  39. Jan 25, 2026Released
    LFA/ fiscal note publicly available for HB0325
  40. Jan 25, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for HB0325
  41. Jan 23, 2026HouseIntroduced
    House/ 1st reading (Introduced)
  42. Jan 23, 2026House
    House/ received bill from Legislative Research
  43. Jan 22, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for HB0325
  44. Jan 22, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for HB0325
  45. Jan 22, 2026Legislative Research and General Counsel
    Numbered Bill Publicly Distributed
  46. Jan 22, 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

Codification of Financial Record Openness

The bill standardizes statutory language across multiple sections of the Utah Code to guarantee that all municipal and state financial accounts, budgets, and vendor payments are explicitly open to public scrutiny.

Connected Entities

Lisa Shepherd, Government Records Access and Management Act, School and Institutional Trust Lands Administration and 6 more
PersonLisa Shepherd“Chief Sponsor in the lower house”Map →
otherGovernment Records Access and Management Act“Statutory act amended by the bill”Map →
OrganizationSchool and Institutional Trust Lands Administration“Government entity maintaining public records”Map →
OrganizationDivision of Forestry, Fire, and State Lands“Government entity maintaining public records”Map →
OrganizationDivision of Water Rights“Government entity maintaining public records”Map →
PersonKeven J. Stratton“Senate Sponsor”Map →
OrganizationDepartment of Commerce“Department evidencing incorporations and filings”Map →
OrganizationDivision of Oil, Gas, and Mining“Government entity maintaining public records”Map →
OrganizationUtah Educational Savings Plan“Entity referenced in statute”Map →

Sources

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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