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Read. Follow. Verify.Utah restricts out-of-county land purchases and removes property tax exemptions for extraterritorial county property
Last action · March 19, 2026: Governor SignedSponsors: Mark Strong and 2 others
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What This Bill Does
Utah counties are prohibited from acquiring real property in another county unless they obtain express permission and enter into an . Additionally, real property owned by a county outside its own borders loses its property tax exemption over phased timelines unless both counties agree to maintain it. The law takes effect on May 6, 2026.
Local governments purchasing land or facilities outside their home boundaries face new operational hurdles, mandatory s, and eventual property tax liabilities that affect municipal budgets and regional service delivery.
- Utah counties previously enjoyed broad property tax exemptions for property owned outside their geographical boundaries under long-standing statutory provisions. 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.
Counties
Counties face new restrictions, required interlocal agreements, and potential property tax liabilities when purchasing or holding land outside their geographical boundaries.
Host Counties
Counties containing land owned by other jurisdictions gain approval authority over acquisitions and eventual property tax revenue from those extraterritorial parcels.
Redevelopment Agencies
Agencies must ensure out-of-project acquisitions benefit project areas and are prohibited from helping counties bypass cross-county purchase restrictions.
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
Can a county still buy land inside another county?
When do county-owned properties outside their borders start paying property taxes?
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
61 actions- Mar 19, 2026Lieutenant Governor's office for filingEnrolledGovernor Signed
- Mar 16, 2026HouseHouse/ to Governor
- Mar 16, 2026HouseHouse/ received enrolled bill from Printing
- Mar 12, 2026HouseHouse/ enrolled bill to Printing
- Mar 12, 2026Clerk of the HouseEnrolled Bill Returned to House or Senate
- Mar 6, 2026Legislative Research and General Counsel / EnrollingDraft of Enrolled Bill Prepared
Show 55 earlier actions
- Mar 6, 2026Legislative Research and General Counsel / EnrollingBill Received from House for Enrolling
- Mar 6, 2026HouseHouse/ signed by Speaker/ sent for enrolling
- Mar 6, 2026HouseHouse/ received from Senate
- Mar 6, 2026SenateSenate/ to House
- Mar 6, 2026SenateSenate/ signed by President/ returned to House
- Mar 6, 2026SenateSenate/ received from House
- Mar 6, 2026HouseHouse/ to Senate
- Mar 6, 2026HouseHouse/ concurs with Senate amendment
- Mar 6, 2026HouseHouse/ placed on Concurrence Calendar
- Mar 6, 2026HouseHouse/ received from Senate
- Mar 5, 2026SenateSenate/ to House with amendments
- Mar 5, 2026SenateFloorSenate/ passed 2nd & 3rd readings/ suspension
- Mar 5, 2026SenateSenate/ substituted
- Mar 5, 2026SenateSenate/ 2nd & 3rd readings/ suspension
- Mar 5, 2026SenateSenate/ Rules to 2nd Reading Calendar
- Mar 5, 2026ReleasedLFA/ fiscal note publicly available for HB0445S03
- Mar 4, 2026SenateSenate/ 2nd Reading Calendar to Rules
- Mar 3, 2026Version SponsorLFA/ fiscal note sent to sponsor for HB0445S03
- Mar 3, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for HB0445S03
- Mar 3, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for HB0445S03
- Mar 2, 2026ReleasedLFA/ fiscal note publicly available for HB0445S02
- Feb 27, 2026Version SponsorLFA/ fiscal note sent to sponsor for HB0445S02
- Feb 27, 2026SenateSenate/ placed on 2nd Reading Calendar
- Feb 27, 2026SenateSenate/ comm rpt/ substituted
- Feb 26, 2026SenateSenate Comm - Favorable Recommendation
- Feb 26, 2026SenateSenate Comm - Substitute Recommendation
- Feb 26, 2026ReleasedLFA/ fiscal note publicly available for HB0445S01
- Feb 25, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for HB0445S02
- Feb 25, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for HB0445S02
- Feb 25, 2026Version SponsorLFA/ fiscal note sent to sponsor for HB0445S01
- Feb 24, 2026SenateCommitteeSenate/ to standing committee
- Feb 23, 2026SenateIntroducedSenate/ 1st reading (Introduced)
- Feb 23, 2026SenateSenate/ received from House
- Feb 20, 2026HouseHouse/ to Senate
- Feb 20, 2026HouseFloorHouse/ passed 3rd reading
- Feb 20, 2026HouseHouse/ floor amendment
- Feb 20, 2026HouseHouse/ uncircled
- Feb 20, 2026HouseHouse/ circled
- Feb 20, 2026HouseHouse/ substituted
- Feb 20, 2026HouseHouse/ 3rd reading
- Feb 20, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for HB0445S01
- Feb 20, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for HB0445S01
- Feb 12, 2026HouseHouse/ 2nd reading
- Feb 12, 2026HouseHouse/ committee report favorable
- Feb 12, 2026HouseHouse Comm - Favorable Recommendation
- Feb 6, 2026HouseCommitteeHouse/ to standing committee
- Feb 5, 2026HouseHouse/ received fiscal note from Fiscal Analyst
- Feb 5, 2026ReleasedLFA/ fiscal note publicly available for HB0445
- Feb 4, 2026Version SponsorLFA/ fiscal note sent to sponsor for HB0445
- Feb 2, 2026HouseIntroducedHouse/ 1st reading (Introduced)
- Feb 2, 2026HouseHouse/ received bill from Legislative Research
- Jan 30, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for HB0445
- Jan 30, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for HB0445
- Jan 30, 2026Legislative Research and General CounselNumbered Bill Publicly Distributed
- Jan 30, 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.
Elimination of Automatic Tax Exemptions for Out-of-County Land
The legislation phases out long-standing property tax exemptions for county-owned land located outside the county's borders, shifting towards mandatory interlocal agreements or tax liability.
Connected Entities
Sources
le.utah.gov
Analysis Score
0–100- Significance75How much this matters to a regular citizen
- Controversy45Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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