POLISCOPE
Back to bills

The civic record

Read. Follow. Verify.
Enacted

Utah Revises Truth in Taxation Requirements and Imposes New Budget and Notice Mandates for Property Tax Increases

Original title: Truth in Taxation Amendments

Last action · March 23, 2026: Governor SignedSponsors: Karen Peterson and 29 others

Introduced
Committee
Floor Vote
Passed
Law

Track this bill to get notified when it advances a stage. One tap to stop, anytime.

What This Bill Does

Utah enacts statutory updates governing property tax increases, requiring taxing entities to make preliminary statements at public meetings, prepare s in interim budgets, and restrict a portion of general fund revenues when proposing tax rate hikes. The measure also clarifies notification rules for towns without public websites, outlines State Tax Commission enforcement authority, and includes a coordination clause with S.B. 238.

Why it matters

Local governments and special districts proposing property tax rate increases must adhere to stricter public hearing timelines, detailed impact disclosures, and revenue-setting restrictions before adopting final budgets.

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

Fiscal Year Taxing Entities

Must adopt interim budgets featuring property tax impact schedules, set aside restricted general fund accounts, and comply with expanded public hearing rules when raising tax rates.

Directly affected

Calendar Year Taxing Entities

Must make formal public meeting statements regarding intended tax rate increases at least 14 days before general elections and follow detailed mailing and notification mandates.

Directly affected

Utah Property Taxpayers

Receive enhanced property tax increase notices, detailed property tax impact estimates, and electronic notice options.

Directly affected

State Tax Commission

Holds expanded authority to deny proposed property tax rate increases that fail to meet truth-in-taxation statutory requirements.

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 new budget requirements apply to local entities proposing property tax increases?
taxing entities must prepare and adopt an interim budget that includes a and set aside a corresponding amount of general fund revenue in a restricted account.
What happens if a town proposing a tax increase does not have a public website?
The town must provide physical addresses of its town hall or principal place of business in place of internet website addresses for public notices and postings.
When does this legislation take 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

67 actions
  1. Mar 23, 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 11, 2026Legislative Research and General Counsel / Enrolling
    Draft of Enrolled Bill Prepared
Show 61 earlier actions
  1. Mar 11, 2026Legislative Research and General Counsel / Enrolling
    Bill Received from House for Enrolling
  2. Mar 11, 2026House
    House/ signed by Speaker/ sent for enrolling
  3. Mar 11, 2026House
    House/ received from Senate
  4. Mar 10, 2026Senate
    Senate/ to House
  5. Mar 10, 2026Senate
    Senate/ signed by President/ returned to House
  6. Mar 10, 2026Senate
    Senate/ received from House
  7. Mar 6, 2026House
    House/ to Senate
  8. Mar 6, 2026House
    House/ concurs with Senate amendment
  9. Mar 6, 2026House
    House/ placed on Concurrence Calendar
  10. Mar 6, 2026House
    House/ received from Senate
  11. Mar 6, 2026Senate
    Senate/ to House with amendments
  12. Mar 6, 2026SenateFloor
    Senate/ passed 2nd & 3rd readings/ suspension
  13. Mar 6, 2026Senate
    Senate/ floor amendment
  14. Mar 6, 2026Senate
    Senate/ substituted
  15. Mar 6, 2026Senate
    Senate/ 2nd reading
  16. Mar 6, 2026Senate
    Senate/ motion to reconsider
  17. Mar 6, 2026Released
    LFA/ fiscal note publicly available for HB0236S03
  18. Mar 6, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for HB0236S03
  19. Mar 6, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for HB0236S03
  20. Mar 6, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for HB0236S03
  21. Mar 6, 2026Senate
    Senate/ to House with amendments
  22. Mar 6, 2026SenateFloor
    Senate/ passed 2nd & 3rd readings/ suspension
  23. Mar 6, 2026Senate
    Senate/ floor amendment
  24. Mar 6, 2026Senate
    Senate/ substituted
  25. Mar 6, 2026Senate
    Senate/ uncircled
  26. Mar 6, 2026Senate
    Senate/ circled
  27. Mar 5, 2026Senate
    Senate/ Rules to 2nd Reading Calendar
  28. Mar 4, 2026Senate
    Senate/ 2nd Reading Calendar to Rules
  29. Feb 28, 2026Released
    LFA/ fiscal note publicly available for HB0236S02
  30. Feb 28, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for HB0236S02
  31. Feb 27, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for HB0236S02
  32. Feb 27, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for HB0236S02
  33. Feb 19, 2026Senate
    Senate/ circled
  34. Feb 19, 2026Senate
    Senate/ 2nd & 3rd readings/ suspension
  35. Feb 18, 2026Senate
    Senate/ placed on 2nd Reading Calendar
  36. Feb 18, 2026Senate
    Senate/ committee report favorable
  37. Feb 17, 2026Senate
    Senate Comm - Favorable Recommendation
  38. Feb 13, 2026SenateCommittee
    Senate/ to standing committee
  39. Feb 12, 2026SenateIntroduced
    Senate/ 1st reading (Introduced)
  40. Feb 10, 2026Senate
    Senate/ received from House
  41. Feb 10, 2026House
    House/ to Senate
  42. Feb 10, 2026HouseFloor
    House/ passed 3rd reading
  43. Feb 10, 2026House
    House/ substituted
  44. Feb 10, 2026House
    House/ 3rd reading
  45. Feb 3, 2026Released
    LFA/ fiscal note publicly available for HB0236S01
  46. Feb 3, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for HB0236S01
  47. Feb 2, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for HB0236S01
  48. Feb 2, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for HB0236S01
  49. Jan 30, 2026House
    House/ 2nd reading
  50. Jan 30, 2026House
    House/ committee report favorable
  51. Jan 29, 2026House
    House Comm - Favorable Recommendation
  52. Jan 28, 2026HouseCommittee
    House/ to standing committee
  53. Jan 20, 2026HouseIntroduced
    House/ 1st reading (Introduced)
  54. Jan 20, 2026House
    House/ received fiscal note from Fiscal Analyst
  55. Jan 17, 2026Released
    LFA/ fiscal note publicly available for HB0236
  56. Jan 17, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for HB0236
  57. Jan 14, 2026House
    House/ received bill from Legislative Research
  58. Jan 12, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for HB0236
  59. Jan 12, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for HB0236
  60. Jan 12, 2026Legislative Research and General Counsel
    Numbered Bill Publicly Distributed
  61. Jan 12, 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

Burton, J.HouseCosponsorNo profile match
Show 25 more sponsors

Discoveries

1 pattern noticed across the record

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

policy shift95% confidence

Enhanced Fiscal Guardrails for Tax Increases

The statute ties proposed tax rate increases directly to mandatory interim budget reserves and impact schedules before final adoption.

Connected Entities

State Tax Commission, Karen M. Peterson, Daniel McCay
OrganizationState Tax Commission“Authority to certify or deny proposed tax rates and oversee compliance.”Map →
PersonKaren M. Peterson“Chief Sponsor in the House.”Map →
PersonDaniel McCay“Senate Sponsor.”Map →

Sources

Analysis Score

0–100
  • Significance85
    How much this matters to a regular citizen
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

Publisher tools

Share or embed this record

POLISCOPE publisher tools

Share or embed this record