Utah Taxpayer Oversight of Government Spending Amendments
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HB 449 — Utah Taxpayer Oversight of Government Spending Amendments
Last action — House/ filed
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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✓Passed House
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✓Passed Senate
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5To Executive
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6Enacted
This bill has been sent to the executive. Introduced February 02, 2026. It awaits signature.
Next likely step: the executive signs it into law or issues a veto.
Prognosis
Where this bill stands today.
Odds of enactment
ModerateHow often bills like it became law.
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To Executive
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (1 R).
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Bill Text
What changed in the latest version
6787 added · 6471 removedPlain-language change summary
The latest version of Bill HB 449 has introduced some significant changes regarding taxpayer oversight of government spending. It now requires voters to approve most increases in state or local taxes and spending limits, which empowers the public to have a say in how government funds are managed. Additionally, it allows for these restrictions to be temporarily lifted in emergencies with a two-thirds legislative vote. This update is crucial because it aims to enhance transparency and accountability in government financial dealings, giving taxpayers more control over spending decisions.
02-25HB0449S01 13:43compared 1stwith Sub.HB0449 {Omitted text} shows text that was in HB0449 but was omitted in HB0449S01 inserted text shows text that was not in HB0449 but was inserted into HB0449S01 DISCLAIMER:
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H ▸ provides for suspension of the voter approval and spending limits in an emergency withwiBh a two-thirds vote of the legislative body;
0 ▸ HB0449 compared with HB0449S01 repeals provisions requiring residential property to be assessed using any method other than the sales comparison approach;
S u ▸ modifies elections provisions to accommodate voting requirements;
b ▸ makes{exempts technicalbusiness andpersonal conformingproperty changes;that is not subject to a uniform fee from property tax;
} ▸ makes technical and .conforming changes;
Hand ▸ makes these changes contingent upon passage of a proposed constitutional amendment..amendment.
B None Other Special Clauses:
9 This bill provides a special effective date.
1st10-5-102.5 Sub.(Contingently Effective 01/01/27), as enacted by Laws of Utah 2014, Chapters 176, and 377 and last amended by Coordination Clause, Laws of Utah 2014, Chapter 253 10-5-109 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 322 10-5-112 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2021, Chapter 434 10-5-113 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2021, Chapter 52 10-6-106 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 136 10-6-116 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2021, Chapter 52 10-6-118 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 322 10-6-133 (Effective 01/01/27), as last amended by Laws of Utah 2021, Chapter 434 10-6-135 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 322 10-6-136 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 354 11-13-509 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapter 435 11-13-514 (Effective 01/01/27), as enacted by Laws of Utah 2015, Chapter 265 17-63-101 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 13 17-63-305 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 13 - 2 - HB0449 compared with HB0449S01 17-63-306 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 13 17B-1-609 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapters 15, 435 17B-1-614 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapter 15 17B-1-627 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapter 15 17B-1-629 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapter 15 17B-2a-608 (Effective 01/01/27), as last amended by Laws of Utah 2017, Chapter 112 17B-2a-705 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapter 435 17B-2a-1009 (Effective 01/01/27), as last amended by Laws of Utah 2017, Chapters 112, 418 17C-1-1002 (Effective 01/01/27), as enacted by Laws of Utah 2021, Chapter 214 17C-1-1005 (Effective 01/01/27), as enacted by Laws of Utah 2021, Chapter 214 17D-1-105 (Effective 01/01/27), as enacted by Laws of Utah 2008, Chapter 360 17D-3-107 (Effective 01/01/27), as last amended by Laws of Utah 2021, Chapter 84 17D-4-301 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 347 20A-1-203 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 16 20A-1-204 (Effective 01/01/27), as last amended by Laws of Utah 2022, Chapter 170 20A-3a-202 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapters 381, 448 20A-3a-702 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2020, Chapter 31 20A-5-400.5 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapter 15 20A-7-101 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 16 20A-7-103 (Effective 01/01/27) (Contingently Superseded 01/01/27), as last amended by Laws of Utah 2025, Chapter 448 20A-7-103 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 20A-7-601 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 15 20A-7-607 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 16 20A-7-702 (Effective 01/01/27), as last amended by Laws of Utah 2024, Chapter 465 - 3 - HB0449 compared with HB0449S01 20A-7-703.1 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 448 53F-8-201 (Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 186 53F-8-301 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2018, Chapter 2 53F-8-302 (Effective 01/01/27), as last amended by Laws of Utah 2018, Chapter 456 and renumbered and amended by Laws of Utah 2018, Chapter 2 53G-3-304 (Effective 01/01/27), as last amended by Laws of Utah 2024, Chapter 526 53G-7-303 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 16 53G-7-306 (Effective 01/01/27), as last amended by Laws of Utah 2021, Chapter 214 {59-2-102 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 234} {59-2-103 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 234} {59-2-103.5 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 234} 59-2-110 (Effective 01/01/27), as enacted by Laws of Utah 2020, Chapter 105 {59-2-306 (Effective 01/01/27), as last amended by Laws of Utah 2024, Chapter 315} {59-2-307 (Effective 01/01/27), as last amended by Laws of Utah 2022, Chapter 239} 59-2-909 (Effective 01/01/27), as last amended by Laws of Utah 1993, Chapter 227 59-2-911 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 17 59-2-912 (Effective 01/01/27), as last amended by Laws of Utah 2013, Chapter 183 59-2-913 (Effective 01/01/27), as last amended by Laws of Utah 2018, Chapter 368 59-2-918.5 (Effective 01/01/27), as last amended by Laws of Utah 2024, Chapter 246 59-2-919 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 17 59-2-919.1 [(Effective 07/01/26) ] (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 518 59-2-920 (Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 322 59-2-921 (Effective 01/01/27), as last amended by Laws of Utah 2009, Chapter 204 59-2-924 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 15 59-2-924.2 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 29 59-2-1004 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 337 - 4 - HB0449 compared with HB0449S01 59-2-1006 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 172 59-2-1330 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 172 59-2-1602 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapters 337, 484 59-12-703 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 17 59-12-704 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 290 59-12-1402 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapters 290, 399 59-12-1403 (Effective 01/01/27), as last amended by Laws of Utah 2011, Chapters 309, 416 59-12-2208 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapter 435 59-12-2213 (Effective 01/01/27), as last amended by Laws of Utah 2011, Chapter 223 59-12-2214 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 29 59-12-2215 (Effective 01/01/27), as last amended by Laws of Utah 2020, Chapter 377 59-12-2216 (Effective 01/01/27), as last amended by Laws of Utah 2024, Chapter 501 59-12-2218 (Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 479 59-12-2219 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 400 59-12-2220 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 15 59-12-2402 (Effective 01/01/27), as enacted by Laws of Utah 2025, First Special Session, Chapter 59-13-201 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapter 464 59-13-301 (Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 479 63G-7-704 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 17 72-2-121.1 (Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 479 ENACTS:
(Buff)11-72-101 H.B.(Effective 01/01/27), Utah Code Annotated 1953 11-72-102 (Effective 01/01/27), Utah Code Annotated 1953 11-72-103 (Effective 01/01/27), Utah Code Annotated 1953 17-63-810 (Contingently Effective 01/01/27), Utah Code Annotated 1953 17B-1-646 (Effective 01/01/27), Utah Code Annotated 1953 20A-7-901 (Effective 01/01/27), Utah Code Annotated 1953 - 5 - HB0449 compared with HB0449S01 20A-7-902 (Contingently Effective 01/01/27), Utah Code Annotated 1953 20A-7-903 (Contingently Effective 01/01/27), Utah Code Annotated 1953 20A-7-904 (Effective 01/01/27), Utah Code Annotated 1953 53G-7-310 (Effective 01/01/27), Utah Code Annotated 1953 59-1-1901 (Contingently Effective 01/01/27), Utah Code Annotated 1953 59-1-1902 (Contingently Effective 01/01/27), Utah Code Annotated 1953 59-1-1903 (Contingently Effective 01/01/27), Utah Code Annotated 1953 59-1-1904 (Contingently Effective 01/01/27), Utah Code Annotated 1953 59-1-1905 (Contingently Effective 01/01/27), Utah Code Annotated 1953 59-1-1906 (Contingently Effective 01/01/27), Utah Code Annotated 1953 59-1-1907 (Contingently Effective 01/01/27), Utah Code Annotated 1953 59-1-1908 (Contingently Effective 01/01/27), Utah Code Annotated 1953 RENUMBERS AND AMENDS:
44920A-7-905 02-25 13:43 10-5-102.5 (Contingently Effective 01/01/27), as enacted by Laws of Utah 2014, Chapters 176, 253 and 377 and last amended by Coordination Clause, Laws of Utah 2014, Chapter 253 10-5-109 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 322 10-5-112 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2021, Chapter 434 10-5-113 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2021, Chapter 52 10-6-106 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 136 10-6-116 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2021, Chapter 52 10-6-118 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 322 10-6-133 (Effective 01/01/27), as(Renumbered lastfrom amended59-1-1604, by Laws of Utah 2021, Chapter 434 10-6-135 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2019,2016, Chapter 32253) 10-6-13620A-7-906 (Effective 01/01/27), as(Renumbered lastfrom amended59-1-1605, by Laws of Utah 2025, Chapter 354 11-13-509 (Effective 01/01/27), as last amended by Laws of Utah 2023,2016, Chapter 43553) 11-13-514REPEALS: (Effective 01/01/27), as enacted by Laws of Utah 2015, Chapter 265 17-63-101 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 13 17-63-305 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 13 17-63-306 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 13 17B-1-609 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapters 15, 435 17B-1-614 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapter 15 17B-1-627 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapter 15 17B-1-629 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapter 15 17B-2a-608 (Effective 01/01/27), as last amended by Laws of Utah 2017, Chapter 112 17B-2a-705 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapter 435 17B-2a-1009 (Effective 01/01/27), as last amended by Laws of Utah 2017, Chapters 112, - 2 - 02-25 13:43 1st Sub.
(Buff)20A-7-609.5 H.B.(Contingently Effective 01/01/27), as last amended by Laws of Utah 2025, Chapters 381, 448 20A-7-613 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 53F-8-402 (Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 186 59-1-1602 (Effective 01/01/27), as enacted by Laws of Utah 2014, Chapter 356 59-1-1603 (Effective 01/01/27), as enacted by Laws of Utah 2014, Chapter 356 59-2-301.3 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2022, Chapter 59-2-301.8 (Contingently Effective 01/01/27), as enacted by Laws of Utah 2020, Chapter 86 59-2-306.5 (Effective 01/01/27), as last amended by Laws of Utah 2024, Chapter 315 59-2-402 (Effective 01/01/27), as last amended by Laws of Utah 2007, Chapter 210 59-2-918.6 (Effective 01/01/27), as last amended by Laws of Utah 2018, Chapter 415 - 6 - HB0449 compared with HB0449S01 59-2-919.2 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 337 59-2-922 (Effective 01/01/27), as last amended by Laws of Utah 2009, Chapter 204 59-2-923 (Effective 01/01/27), as last amended by Laws of Utah 2009, Chapter 204 59-12-2212.1 (Effective 01/01/27), as enacted by Laws of Utah 2010, Chapter 263 REPEALS AND REENACTS:
449{59-2-1115 418 17C-1-1002 (Effective 01/01/27), as enacted by Laws of Utah 2021, Chapter 214 17C-1-1005 (Effective 01/01/27), as enacted by Laws of Utah 2021, Chapter 214 17D-1-105 (Effective 01/01/27), as enacted by Laws of Utah 2008, Chapter 360 17D-3-107 (Effective 01/01/27), as last amended by Laws of Utah 2021, Chapter 84 17D-4-301 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 347 20A-1-203 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 16 20A-1-204 (Effective 01/01/27), as last amended by Laws of Utah 2022, Chapter 170 20A-3a-202 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapters 381,41, 448275 20A-3a-702 (Effective 01/01/27), as renumbered and amended293} byBe Lawsit ofenacted Utah 2020, Chapter 31 20A-5-400.5 (Effective 01/01/27), as last amended by Lawsthe ofLegislature Utah 2023, Chapter 15 20A-7-101 (Effective 01/01/27), as last amended by Laws of Utahthe 2025,state First Special Session, Chapter 16 20A-7-103 (Effective 01/01/27) (Contingently Superseded 01/01/27), as last amended by Laws of UtahUtah: 2025, Chapter 448 20A-7-103 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 492 20A-7-601 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 15 20A-7-607 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 16 20A-7-702 (Effective 01/01/27), as last amended by Laws of Utah 2024, Chapter 465 20A-7-703.1 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 448 53F-8-201 (Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 186 53F-8-301 (Effective 01/01/27), as renumbered and amended by Laws of Utah 2018, Chapter 2 53F-8-302 (Effective 01/01/27), as last amended by Laws of Utah 2018, Chapter 456 and renumbered and amended by Laws of Utah 2018, Chapter 2 53G-3-304 (Effective 01/01/27), as last amended by Laws of Utah 2024, Chapter 526 53G-7-303 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 16 - 3 - 1st Sub.
(Buff) H.B.
449 02-25 13:43 53G-7-306 (Effective 01/01/27), as last amended by Laws of Utah 2021, Chapter 214 59-2-110 (Effective 01/01/27), as enacted by Laws of Utah 2020, Chapter 105 59-2-909 (Effective 01/01/27), as last amended by Laws of Utah 1993, Chapter 227 59-2-911 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 17 59-2-912 (Effective 01/01/27), as last amended by Laws of Utah 2013, Chapter 183 59-2-913 (Effective 01/01/27), as last amended by Laws of Utah 2018, Chapter 368 59-2-918.5 (Effective 01/01/27), as last amended by Laws of Utah 2024, Chapter 246 59-2-919 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 17 59-2-919.1 [(Effective 07/01/26) ] (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 518 59-2-920 (Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 322 59-2-921 (Effective 01/01/27), as last amended by Laws of Utah 2009, Chapter 204 59-2-924 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 15 59-2-924.2 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 29 59-2-1004 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 337 59-2-1006 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 172 59-2-1330 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 172 59-2-1602 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapters 337, 484 59-12-703 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 17 59-12-704 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 290 59-12-1402 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapters 290, 399 59-12-1403 (Effective 01/01/27), as last amended by Laws of Utah 2011, Chapters 309, 416 59-12-2208 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapter 435 59-12-2213 (Effective 01/01/27), as last amended by Laws of Utah 2011, Chapter 223 59-12-2214 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 29 59-12-2215 (Effective 01/01/27), as last amended by Laws of Utah 2020, Chapter 377 59-12-2216 (Effective 01/01/27), as last amended by Laws of Utah 2024, Chapter 501 - 4 - 02-25 13:43 1st Sub.
(Buff) H.B.
449 59-12-2218 (Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 479 59-12-2219 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 400 59-12-2220 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 15 59-12-2402 (Effective 01/01/27), as enacted by Laws of Utah 2025, First Special Session, Chapter 12 59-13-201 (Effective 01/01/27), as last amended by Laws of Utah 2023, Chapter 464 59-13-301 (Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 479 63G-7-704 (Effective 01/01/27), as last amended by Laws of Utah 2025, First Special Session, Chapter 17 72-2-121.1 (Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 479 ENACTS:
11-72-101 (Effective 01/01/27), Utah Code Annotated 1953 11-72-102 (Effective 01/01/27), Utah Code Annotated 1953 11-72-103 (Effective 01/01/27), Utah Code Annotated 1953 17-63-810 (Contingently Effective 01/01/27), Utah Code Annotated 1953 17B-1-646 (Effective 01/01/27), Utah Code Annotated 1953 20A-7-901 (Effective 01/01/27), Utah Code Annotated 1953 20A-7-902 (Contingently Effective 01/01/27), Utah Code Annotated 1953 20A-7-903 (Contingently Effective 01/01/27), Utah Code Annotated 1953 20A-7-904 (Effective 01/01/27), Utah Code Annotated 1953 53G-7-310 (Effective 01/01/27), Utah Code Annotated 1953 59-1-1901 (Contingently Effective 01/01/27), Utah Code Annotated 1953 59-1-1902 (Contingently Effective 01/01/27), Utah Code Annotated 1953 59-1-1903 (Contingently Effective 01/01/27), Utah Code Annotated 1953 59-1-1904 (Contingently Effective 01/01/27), Utah Code Annotated 1953 59-1-1905 (Contingently Effective 01/01/27), Utah Code Annotated 1953 59-1-1906 (Contingently Effective 01/01/27), Utah Code Annotated 1953 59-1-1907 (Contingently Effective 01/01/27), Utah Code Annotated 1953 59-1-1908 (Contingently Effective 01/01/27), Utah Code Annotated 1953 RENUMBERS AND AMENDS:
20A-7-905 (Effective 01/01/27), (Renumbered from 59-1-1604, as last amended by Laws of Utah 2016, Chapter 53) 20A-7-906 (Effective 01/01/27), (Renumbered from 59-1-1605, as last amended by - 5 - 1st Sub.
(Buff) H.B.
449 02-25 13:43 Laws of Utah 2016, Chapter 53) REPEALS:
20A-7-609.5 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2025, Chapters 381, 448 20A-7-613 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 448 53F-8-402 (Effective 01/01/27), as last amended by Laws of Utah 2019, Chapter 186 59-1-1602 (Effective 01/01/27), as enacted by Laws of Utah 2014, Chapter 356 59-1-1603 (Effective 01/01/27), as enacted by Laws of Utah 2014, Chapter 356 59-2-301.3 (Contingently Effective 01/01/27), as last amended by Laws of Utah 2022, Chapter 267 59-2-301.8 (Contingently Effective 01/01/27), as enacted by Laws of Utah 2020, Chapter 86 59-2-306.5 (Effective 01/01/27), as last amended by Laws of Utah 2024, Chapter 315 59-2-402 (Effective 01/01/27), as last amended by Laws of Utah 2007, Chapter 210 59-2-918.6 (Effective 01/01/27), as last amended by Laws of Utah 2018, Chapter 415 59-2-919.2 (Effective 01/01/27), as last amended by Laws of Utah 2025, Chapter 337 59-2-922 (Effective 01/01/27), as last amended by Laws of Utah 2009, Chapter 204 59-2-923 (Effective 01/01/27), as last amended by Laws of Utah 2009, Chapter 204 59-12-2212.1 (Effective 01/01/27), as enacted by Laws of Utah 2010, Chapter 263 Be it enacted by the Legislature of the state of Utah:
10-5-102.510-5-102.5. (Contingently Effective 01/01/27).
-(4) 6"Interfund -loan" 02-25means 13:43a 1stloan Sub.of cash from one fund to another, subject to future repayment.
(Buff){(5) H.B."Total political subdivision revenue" means the same as that term is defined in Section 59-1-1902.} {[(5){]} {(6)} } "Town general fund" means the general fund used by a town.
449{[(6){]} (4){(7)} "Interfund} loan""Utility" means a loanutility ofowned cashby froma onetown, fundin towhole another,or subjectin topart, futurethat repayment.provides electricity, gas, water, or sewer, or any combination of them.
(5) "Town general fund" means the general fund used by a town.
(6) "Utility" means a utility owned by a town, in whole or in part, that provides electricity, gas, water, or sewer, or any combination of them.
10-5-10910-5-109. (Contingently Effective 01/01/27).
- 7 - HB0449 compared with HB0449S01 (2) The final budget may not exceed the town's fiscal year spending limit described in Section 59-1-1904.
10-5-11210-5-112. (Contingently Effective 01/01/27).
(1)(a)(1) (a) [Not later than] Before June 22 of each year, [or September 1 in the case of a property tax increase under Sections 59-2-919 through 59-2-923, ]the council, at a regular meeting or special meeting called for that purpose, shall by ordinance or resolution set the real and personal property tax levy for town purposes[, but the levy may be set at an appropriate later date with the approval of the State Tax Commission].
Show all 500 changed lines (460 more)
(4) For the first fiscal year after the year in which a county imposes a levy under Section -11-46-104, 7a -town 1stshall Sub.reduce the levy imposed under this section for general tax purposes by the amount necessary to offset the revenue described in Subsection 11-46-104(5)(c)(iii).
(Buff) H.B.
449 02-25 13:43 11-46-104, a town shall reduce the levy imposed under this section for general tax purposes by the amount necessary to offset the revenue described in Subsection 11-46-104(5)(c)(iii).
10-5-11310-5-113. (Contingently Effective 01/01/27).
(3)(a)(3) (a) The town council may appropriate, in a budget year, [appropriate ]from estimated revenue or excess fund balance in the town general fund to a reserve for capital improvements:
- 8 - HB0449 compared with HB0449S01 (i) for the purpose of financing future specified capital improvements;
(4)(a)(4) (a) In accordance with Utah Constitution, Article XIII, Section 9, and except as provided in Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements, the town council shall refund revenue that exceeds the town's fiscal year spending limit to taxpayers.
(c)(i)(c) (i) A refund of tax revenue other than a property tax revenue need not be proportional if tax payments are impractical to identify or return.
(d)(i)(d) (i) Except as provided in Subsection (4)(d)(ii), the town council shall make a refund during the next fiscal year.
10-6-10610-6-106. (Contingently Effective 01/01/27).
-As 8used -in 02-25this 13:43chapter: 1st Sub.
(Buff) H.B.
449 As used in this chapter:
(3)(a)(3) (a) "Budget" means a plan of financial operations for a fiscal period which embodies estimates of proposed expenditures for given purposes and the proposed means of financing them.
- 9 - HB0449 compared with HB0449S01 (b) "Budget" may refer to the budget of a particular fund for which a budget is required by law or it may refer collectively to the budgets for all such funds.
(14) "Financial officer" means the mayor in the council-mayor optional form of government -or 9the -city 1stofficial Sub.as authorized by Section 10-6-158.
(Buff) H.B.
449 02-25 13:43 or the city official as authorized by Section 10-6-158.
- 10 - HB0449 compared with HB0449S01 (17) "Fund balance," "retained earnings," and "deficit" have the meanings commonly accorded such terms under generally accepted accounting principles as reflected in the Uniform Accounting Manual for Utah Cities.
(22)(a)(22) (a) "Public funds" means any money or payment collected or received by an officer or employee of the city acting in an official capacity and includes money or payment to the officer or employee for services or goods provided by the city, or the officer or employee while acting within the scope of employment or duty.
(24){(24) "Total political subdivision revenue" means the same as that term is defined in Section 59-1-1902.} {[(24){]} {(25)} } "Utility" means a utility owned by a city, in whole or in part, that provides electricity, gas, water, or sewer, or any combination of them.
(25){[(25){]} {(26)} } "Warrant" means an order drawn upon the city treasurer, in the absence of sufficient money in the city's depository, by an authorized officer of a city for the purpose of paying a specified amount out of the city treasury to the person named or to the bearer as money becomes available.
-10-6-116. 10 - 02-25 13:43 1st Sub.
(Buff) H.B.
449 10-6-116 (Contingently Effective 01/01/27).
(1)(a)- 11 - HB0449 compared with HB0449S01 (1) (a) A city may accumulate retained earnings or fund balances, as appropriate, in any fund.[ ] (b) With respect to the city general fund only, any accumulated fund balance is restricted to the following purposes:
(5)(a)(5) (a) Within a capital improvements fund, the governing body may appropriate, in any budget period, [appropriate ]from estimated revenue or fund balance to a reserve for capital improvements for the purpose of financing future specific capital improvements, under a formal long-range capital plan adopted by the governing body.
- 1112 - 1stHB0449 Sub.compared with HB0449S01 (c) Disbursements from reserves described in Subsection (5)(a) shall be made only by transfer to a revenue or transfer account within the capital improvements fund, under a budget appropriation in a budget for the fund adopted in the manner provided by this chapter.
(Buff) H.B.
449 02-25 13:43 (c) Disbursements from reserves described in Subsection (5)(a) shall be made only by transfer to a revenue or transfer account within the capital improvements fund, under a budget appropriation in a budget for the fund adopted in the manner provided by this chapter.
(6)(a)(6) (a) In accordance with Utah Constitution, Article XIII, Section 9, and except as provided in Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements, the governing body shall refund revenue that exceeds the city's fiscal year spending limit to taxpayers.
(c)(i)(c) (i) A refund of tax revenue other than a property tax revenue need not be proportional if tax payments are impractical to identify or return.
(d)(i)(d) (i) Except as provided in Subsection (6)(d)(ii), the governing body shall make a refund during the next fiscal year.
10-6-11810-6-118. (Contingently Effective 01/01/27).
- 13 - HB0449 compared with HB0449S01 Section 8.
-10-6-133. 12 - 02-25 13:43 1st Sub.
(Buff) H.B.
449 10-6-133 (Effective 01/01/27).
(1)(a)(1) (a) Before June 22 of each year, [or September 1 in the case of a property tax rate increase under Sections 59-2-919 through 59-2-923, ]the governing body of each city, including charter cities, at a regular meeting or special meeting called for that purpose, shall by ordinance or resolution set the real and personal property tax levy for various municipal purposes.
10-6-13510-6-135. (Contingently Effective 01/01/27).
(1)(a)(1) (a) As used in this section, "operating and capital budget" means a plan of financial operation for an enterprise fund or other required special fund that includes estimates of operating resources, expenses, and other outlays for a fiscal period.
- 14 - HB0449 compared with HB0449S01 (b) Except as otherwise expressly provided, any reference to "budget" or "budgets" and the procedures and controls relating to a budget or budgets in other sections of this chapter do not apply or refer to the operating and capital budgets described in this section.
-(2) 13At -or 1stbefore Sub.the time the governing body adopts budgets for the funds described in Section 10-6-109, the governing body shall adopt:
(Buff) H.B.
449 02-25 13:43 (2) At or before the time the governing body adopts budgets for the funds described in Section 10-6-109, the governing body shall adopt:
(3)(a)(3) (a) The governing body shall adopt and administer an operating and capital budget in accordance with this Subsection (3).
(ii) include with the tentative operating and capital budget described in Subsection [[(3)(c)] (3)(c)] (3)(b)(i) specific work programs as submitted by each department head;
(d)(i)(d) (i) Subject to Subsection (3)(d)(ii), the budget officer shall prepare all estimates after review and consultation with each department head described in Subsection (3)(c).
(4)(a)(4) - 15 - HB0449 compared with HB0449S01 (a) [Each] The governing body shall review and consider each tentative budget, amendment to a budget, or budget [shall be reviewed and considered by the governing body at any] at a regular meeting or a special meeting called for that purpose.
(6)(a)(6) (a) Before the last June 30 of each fiscal period, [or, in the case of a property tax -increase 14under -Sections 02-2559-2-919 13:43through 1st59-2-923, Sub.before September 1 of the year for which a property tax increase is proposed, ]the governing body shall adopt an operating and capital budget for each applicable fund for the ensuing fiscal period.
(Buff) H.B.
449 increase under Sections 59-2-919 through 59-2-923, before September 1 of the year for which a property tax increase is proposed, ]the governing body shall adopt an operating and capital budget for each applicable fund for the ensuing fiscal period.
(7)(a)(7) (a) Upon final adoption, the operating and capital budget is in effect for the budget period, subject to later amendment.
10-6-13610-6-136. (Effective 01/01/27).
- 16 - HB0449 compared with HB0449S01 (1) The governing body may increase the total budget appropriation of any fund described in Section 10-6-135 [may be increased by resolution of the governing body] by resolution at any regular meeting, or special meeting called for that purpose, provided that the governing body:
(2) [The] A member of the governing body may waive notice [may be waived ]in writing or -orally 15during -attendance 1stat Sub.the meeting[ by any member of the governing body].
(Buff) H.B.
449 02-25 13:43 orally during attendance at the meeting[ by any member of the governing body].
11-13-50911-13-509. (Effective 01/01/27).
11-13-51411-13-514. (Effective 01/01/27).
- 17 - HB0449 compared with HB0449S01 (2) The final budget may not exceed the interlocal entity's fiscal year spending limit described in Section 59-1-1904.
Section 11-72-10113 is enacted to read:
CHAPTER11-72-101. 72.
Budgetary Constraints for Political Subdivisions Outside of Titles 10, 17, 17B, 17D, and 53E - 16 - 02-25 13:43 1st Sub.
(Buff) H.B.
449 Part 1.
Taxpayer Bill of Rights 11-72-101 (Effective 01/01/27).
As72. used in this section:
Budgetary Constraints for Political Subdivisions Outside of Titles 10, 17, 17B, 17D, and 53E 1.
Taxpayer Bill of Rights As used in this section:
{(6) {"Total political subdivision revenue" means the same as that term is defined in Section 59-1-1902.} } Section 14.
Section 11-72-10214 is enacted to read:
11-72-10211-72-102. (Effective 01/01/27).
- 18 - HB0449 compared with HB0449S01 Section 15.
Section 11-72-10315 is enacted to read:
11-72-10311-72-103. (Effective 01/01/27).
(3)(a)(3) (a) A refund of tax revenue other than a property tax revenue need not be proportional if tax payments are impractical to identify or return.
-(b) 17A -refund 1stof Sub.property tax revenue shall be proportional.
(Buff)(4) H.B.(a) Except as provided in Subsection (4)(b), the governing body shall make a refund during the next fiscal year.
449 02-25 13:43 (b) A refund of property tax revenue shall be proportional.
(4)(a) Except as provided in Subsection (4)(b), the governing body shall make a refund during the next fiscal year.
17-63-10117-63-101. (Effective 01/01/27).
(3)(a)(3) (a) "Budget" means a plan for financial operations for a fiscal period, embodying estimates for proposed expenditures for given purposes and the means of financing the expenditures.
- 19 - HB0449 compared with HB0449S01 (5) "Budget period" means the fiscal period for which a budget is prepared.
(11) "Encumbrance system" means a method of budgetary control where part of an appropriation is reserved to cover a specific expenditure by charging obligations, such as -purchase 18orders, -contracts, 02-25or 13:43salary 1stcommitments Sub.to an appropriation account.
(Buff) H.B.
449 purchase orders, contracts, or salary commitments to an appropriation account.
(a)(i)(a) (i) the county auditor;
(17) "Fund deficit" means the excess of liabilities, reserves, and contributions over [its ]]assets, assets, as reflected by [its] the fund's books of account.
- 20 - HB0449 compared with HB0449S01 (18) "General fund" means the same as that term is defined by the Governmental Accounting Standards Board as reflected in the Uniform Accounting Manual for All Local Governments prepared by the Office of the [Utah ]State Auditor.
(23) "Municipal service" means a service not provided on a countywide basis and not -accounted 19for -in 1stan Sub.enterprise fund, and includes police patrol, fire protection, culinary or irrigation water retail service, water conservation, local parks, sewers, sewage treatment and disposal, cemeteries, garbage and refuse collection, street lighting, airports, planning and zoning, local streets and roads, curb, gutter, and sidewalk maintenance, and ambulance service.
(Buff) H.B.
449 02-25 13:43 accounted for in an enterprise fund, and includes police patrol, fire protection, culinary or irrigation water retail service, water conservation, local parks, sewers, sewage treatment and disposal, cemeteries, garbage and refuse collection, street lighting, airports, planning and zoning, local streets and roads, curb, gutter, and sidewalk maintenance, and ambulance service.
(26){(26) "Total political subdivision revenue" means the same as that term is defined in Section 59-1-1902.} {[(26){]} {(27)} } "Unappropriated surplus" means that part of a fund [which] that is not appropriated for an ensuing budget period.
(27){[(27){]} {(28)} } "Warrant" means an order for payment in a specific amount, issued by a county officer or county employee with the authority to make the order, directing the disbursement of funds.
17-63-30517-63-305. (Effective 01/01/27).
(1)(a)(1) (a) On or before the last day of each fiscal period, the governing body by resolution shall adopt the final budget.
- 21 - HB0449 compared with HB0449S01 (b) The final budget may not exceed the county's fiscal year spending limit described in Section 59-1-1904.
-Section 2018. - 02-25 13:43 1st Sub.
(Buff) H.B.
449 Section 18.
17-63-30617-63-306. (Effective 01/01/27).
Section 17-63-81019 is enacted to read:
17-63-810- (Contingently22 Effective- 01/01/27).HB0449 compared with HB0449S01 17-63-810.
(3)(a)(3) (a) A refund of tax revenue other than a property tax revenue need not be proportional if tax payments are impractical to identify or return.
(4)(a)(4) (a) Except as provided in Subsection (4)(b), the county governing body shall make a refund during the next fiscal year.
17B-1-60917B-1-609. (Effective 01/01/27).
-(1) 21At -the 1stmeeting Sub.at which the tentative budget is adopted, the board of trustees shall:
(Buff) H.B.
449 02-25 13:43 (1) At the meeting at which the tentative budget is adopted, the board of trustees shall:
- 23 - HB0449 compared with HB0449S01 [(4)] (3) Proof that notice was given in accordance with Subsection (1)(b), (2), [(3), or (6)] or (5) is prima facie evidence that notice was properly given.
17B-1-61417B-1-614. (Effective 01/01/27).
-(2) 22A -special 02-25district's 13:43final 1stbudget Sub.may not exceed the special district's fiscal year spending limit described in Section 59-1-1904.
(Buff) H.B.
449 (2) A special district's final budget may not exceed the special district's fiscal year spending limit described in Section 59-1-1904.
17B-1-62717B-1-627. (Effective 01/01/27).
- 24 - HB0449 compared with HB0449S01 (4) The proceeds of the levy apportioned for special fund purposes shall be credited to the appropriate accounts in the applicable special funds.
17B-1-62917B-1-629. (Effective 01/01/27).
(1)(a)(1) (a) As used in this section, "operating and capital budget" means a plan of financial operation for a proprietary or other required special fund, embodying estimates of operating resources and expenses and other outlays for a fiscal year.
(2) On or before the time the board of trustees adopts budgets for the governmental funds -under 23Section -17B-1-605, 1st[it] Sub.the board of trustees shall adopt for the ensuing year an operating and capital budget for each proprietary fund and shall adopt the type of budget for other special funds which is required by the Uniform Accounting Manual for Special Districts.
(Buff) H.B.
449 02-25 13:43 under Section 17B-1-605, [it] the board of trustees shall adopt for the ensuing year an operating and capital budget for each proprietary fund and shall adopt the type of budget for other special funds which is required by the Uniform Accounting Manual for Special Districts.
(a)(i)(a) (i) On or before the first regularly scheduled meeting of the board of trustees, in November for calendar year entities and May for fiscal year entities, the budget officer shall prepare for the ensuing fiscal year, and file with the board of trustees, a tentative operating and capital budget for each proprietary fund and for other required special funds, together with specific work programs and any other supporting data required by the board.
- 25 - HB0449 compared with HB0449S01 (A) the enterprise utility fund from which money is being transferred;
(b)(i)(b) (i) The board of trustees shall review and consider the tentative budgets at any regular meeting or special meeting called for that purpose.
(d)(i)(d) (i) The board of trustees shall adopt an operating and capital budget for each proprietary fund for the ensuing fiscal year before the beginning of each fiscal year[year[, , except as provided in Sections 59-2-919 through 59-2-923].
(ii)(A)(ii) (A) [A] The budget officer shall certify a copy of the budget as finally adopted for each proprietary fund [shall be certified by the budget officer ]and [filed by the officer] file a copy of the budget as finally adopted for each proprietary fund in the district office[ and shall be] .
-(B) 24A -special 02-25district 13:43shall 1stmake Sub.a copy of the budget as finally adopted for each proprietary fund available to the public during regular business hours.
(Buff) H.B.
449 (B) A special district shall make a copy of the budget as finally adopted for each proprietary fund available to the public during regular business hours.
(e)(i)(e) (i) Upon final adoption, the operating and capital budget is in effect for the budget year, subject to later amendment.
- 26 - HB0449 compared with HB0449S01 Section 24.
Section 17B-1-64624 is enacted to read:
17B-1-64617B-1-646. (Effective 01/01/27).
(4)(a)(4) (a) Except as provided in Subsection (4)(b), the board of trustees of a special district shall make a refund of a deposit during the next fiscal year.
17B-2a-60817B-2a-608. (Effective 01/01/27).
-(2) 25The -board 1stof Sub.trustees of a metropolitan water district may not collect property tax revenue [in a tax year beginning on or after January 1, 2015, ]that would exceed the certified tax rate under Section 59-2-924 unless:
(Buff) H.B.
449 02-25 13:43 (2) The board of trustees of a metropolitan water district may not collect property tax revenue [in a tax year beginning on or after January 1, 2015, ]that would exceed the certified tax rate under Section 59-2-924 unless:
(i)(A)(i) (A) before January 1, 2027, a majority of the metropolitan water district voters who vote in an election held for that purpose on a date specified in Section 20A-1-204;
- 27 - HB0449 compared with HB0449S01 Section 26.
17B-2a-70517B-2a-705. (Effective 01/01/27).
17B-2a-100917B-2a-1009. (Effective 01/01/27).
-(a) 26"Appointed -board 02-25of 13:43trustees" 1stmeans Sub.a board of trustees of a water conservancy district that includes a member who is appointed to the board of trustees in accordance with this part.
(Buff) H.B.
449 (a) "Appointed board of trustees" means a board of trustees of a water conservancy district that includes a member who is appointed to the board of trustees in accordance with this part.
(2)(a)(2) (a) [For a taxable year beginning on or after January 1, 2018, a] A water conservancy district may not collect property tax revenue that would exceed the certified tax rate under Section 59-2-924 unless the proposed tax levy has been previously approved by:
(iii)(A)(iii) - 28 - HB0449 compared with HB0449S01 (A) before January 1, 2027, a majority of the water conservancy district voters who vote in an election held for that purpose on a date specified in Section 20A-1-204;
17C-1-100217C-1-1002. (Effective 01/01/27).
(i) states the amount of project area incremental revenue that the eligible taxing entity -agrees 27to -transfer 1stto Sub.the agency;
(Buff) H.B.
449 02-25 13:43 agrees to transfer to the agency;
- 29 - HB0449 compared with HB0449S01 (a) subject to Subsection (4) and Section 17C-1-1004, the agency may levy a property tax on taxable property within the agency's geographic boundaries;
(4)(a)(4) (a) An agency may levy a property tax for a fiscal year that:
-(a) 28create -a 02-25new 13:43community 1streinvestment Sub.project area;
(Buff) H.B.
449 (a) create a new community reinvestment project area;
17C-1-100517C-1-1005. (Effective 01/01/27).
(1)(a)(1) (a) Each agency that levies and collects property tax under this part shall levy and collect the property tax in accordance with Title 59, Chapter 2, Property Tax Act.
- 30 - HB0449 compared with HB0449S01 [(c) An agency may set the rate described in Subsection (1)(b) at an appropriate later date in accordance with Sections 59-2-919 through 59-2-923.] (2)(a)(2) (a) An agency shall include in the agency's budget any project area incremental revenue transferred by an eligible taxing entity under this part.
(3)(a)(3) (a) An agency shall create a property tax revenue fund and separately account for property tax revenue generated under this part.
17D-1-10517D-1-105. (Effective 01/01/27).
(2) Each levy under Subsection (1) is subject to the prior approval of a majority of the registered voters of the special service district voting in an election held for that purpose [[under under Title 11, Chapter 14, Local Government Bonding Act, in the same manner as for an election for the issuance of bonds] in accordance with Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements.
(3) A tax levied under this section for a special service district that provides jail service as -provided 29in -Subsection 1st17D-1-201(10) Sub.is considered to be levied by the county for purposes of the county's tax limitation under Section 59-2-908.
(Buff) H.B.
449 02-25 13:43 provided in Subsection 17D-1-201(10) is considered to be levied by the county for purposes of the county's tax limitation under Section 59-2-908.
17D-3-10717D-3-107. (Effective 01/01/27).
- 31 - HB0449 compared with HB0449S01 (2) Beginning on July 1, 2019, a conservation district is a participating local entity, as that term is defined in Section 67-3-12, and is subject to Section 67-3-12.
17D-4-30117D-4-301. (Effective 01/01/27).
(1)(a)(1) (a) Subject to Subsection (1)(b), a public infrastructure district may issue negotiable bonds or other debt instruments for the purposes described in Section 17D-4-203, as provided in, as applicable:
(3)(a)(3) (a) A public infrastructure district may issue a limited tax bond, in the same manner as a general obligation bond:
-(i) 30(A) -with 02-25the 13:43consent 1stof Sub.100% of surface property owners within the boundaries of the public infrastructure district;
(Buff)and H.B.- 32 - HB0449 compared with HB0449S01 (B) with the consent of a majority of the registered voters, if any, within the boundaries of the proposed public infrastructure district as of the day on which the board finds that the consent of a majority of registered voters has been obtained;
449 (i)(A) with the consent of 100% of surface property owners within the boundaries of the public infrastructure district;
and (B) with the consent of a majority of the registered voters, if any, within the boundaries of the proposed public infrastructure district as of the day on which the board finds that the consent of a majority of registered voters has been obtained;
(d)(i)(d) (i) Without any further election or consent of property owners or registered voters, a public infrastructure district may convert a limited tax bond described in Subsection (3)(a) to a general obligation bond if the principal amount of the related limited tax bond together with the principal amount of other related outstanding general obligation bonds of the public infrastructure district does not exceed 15% of the fair market value of taxable property in the public infrastructure district securing the general obligation bonds, determined by:
(ii) The consent to the issuance of a limited tax bond described in Subsection (3)(a) is sufficient to meet any statutory or constitutional election requirement necessary for the issuance of the limited tax bond and any general obligation bond to be -issued 31in -place 1stof Sub.the limited tax bond upon meeting the requirements of this Subsection (3)(d).
(Buff)- H.B.33 - HB0449 compared with HB0449S01 (e) A public infrastructure district that levies a property tax for payment of debt service on a limited tax bond issued under this section on or after January 1, 2027, is [not required to comply with the notice and hearing requirements of Section 59-2-919 unless the rate exceeds the rate established in:] required to comply with Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements.
449 02-25 13:43 issued in place of the limited tax bond upon meeting the requirements of this Subsection (3)(d).
(e) A public infrastructure district that levies a property tax for payment of debt service on a limited tax bond issued under this section on or after January 1, 2027, is [not required to comply with the notice and hearing requirements of Section 59-2-919 unless the rate exceeds the rate established in:] required to comply with Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements.
or] [(iii) the documents relating to the issuance of the limited tax bond.] (4)(a)(4) (a) For a public infrastructure district seeking the consent described in Subsection (3)(a)(i)(B), a public infrastructure district may:
- 34 - HB0449 compared with HB0449S01 (i) prevents a public infrastructure district from obtaining the consent of registered -voters 32for -the 02-25issuance 13:43of 1sta Sub.bond through another method;
(Buff) H.B.
449 voters for the issuance of a bond through another method;
(6)(a)(6) (a) Beginning on the effective date of this bill, once consent or approval is obtained under Subsection (3)(a), the consent or approval is valid for a period of 10 years from the day on which the board:
(7)(a)(7) - 35 - HB0449 compared with HB0449S01 (a) Except as provided in Subsection (7)(b), there is no limitation on the duration of revenues that a public infrastructure district may receive to cover any shortfall in the payment of principal of and interest on a bond that the public infrastructure district -issues. 33 - 1st Sub.
(Buff) H.B.
449 02-25 13:43 issues.
(11)(a)(11) (a) Subject to Subsection (11)(b), before a public infrastructure district may issue a limited tax bond or assessment bond, the public infrastructure district shall engage a municipal advisor who, in connection with the issuance of bonds, shall deliver a certificate stating that:
- 36 - HB0449 compared with HB0449S01 (b) The provisions of this Subsection (11) do not apply to a public infrastructure district created by a development authority.
(12)(a)(12) (a) Any person may contest the legality of the issuance of a public infrastructure district bond or any provisions for the security and payment of the bond for a period of 30 days after:
(i) posting the resolution authorizing the bond as a class A notice under Section -63G-30-102; 34 - 02-25 13:43 1st Sub.
(Buff) H.B.
449 63G-30-102;
(13)(a)(13) (a) [In the event of any] If there is a statutory change in the methodology of assessment or collection of property taxes in a manner that reduces the amounts [[which] which] that are devoted or pledged to the repayment of limited tax bonds, a public infrastructure district may charge a rate sufficient to receive the amount of property taxes or assessment the public infrastructure district would have received before the statutory change in order to pay the debt service on outstanding limited tax bonds.
20A-1-20320A-1-203. (Effective 01/01/27).
(2)(a)- 37 - HB0449 compared with HB0449S01 (2) (a) Statewide special elections shall be conducted using the procedure for regular general elections.
and -(b) 35the -purpose 1stfor Sub.the statewide special election.
(Buff) H.B.
449 02-25 13:43 (b) the purpose for the statewide special election.
(5)(a)(5) (a) The legislative body of a local political subdivision may call a local special election only for:
- 38 - HB0449 compared with HB0449S01 (c) A local political subdivision may not call a local special election unless the ordinance or resolution calling a local special election under Subsection (5)(b) is adopted by a two-thirds majority of all members of the legislative body, if the local special election is for[:] [(i)] a vote on a bond or debt issue as described in Subsection (5)(a)(i)[;] .
20A-1-20420A-1-204. (Effective 01/01/27).
-(1) 36(a) -Except 02-25as 13:43provided 1stby Sub.Subsection (1)(d), the governor, Legislature, or the legislative body of a local political subdivision calling a statewide special election or local special election under Section 20A-1-203 shall schedule the special election to be held on:
(Buff) H.B.
449 (1)(a) Except as provided by Subsection (1)(d), the governor, Legislature, or the legislative body of a local political subdivision calling a statewide special election or local special election under Section 20A-1-203 shall schedule the special election to be held on:
(c)(i)(c) (i) Notwithstanding the requirements of Subsection (1)(b) or (1)(d), the legislative body of a local political subdivision may call a local special election on a date other than those specified in this section if the legislative body:
- 39 - HB0449 compared with HB0449S01 (ii) The legislative body of a local political subdivision may not hold a local special election on the same date as the presidential primary election conducted under Chapter 9, Part 8, Presidential Primary Election.
or (ii) a local government from submitting a matter to the voters at the regular municipal -election 37if -authorized 1stby Sub.law.
(Buff)(2) H.B.(a) Two or more entities shall comply with Subsection (2)(b) if those entities hold a special election within a county on the same day as:
449 02-25 13:43 election if authorized by law.
(2)(a) Two or more entities shall comply with Subsection (2)(b) if those entities hold a special election within a county on the same day as:
20A-3a-20220A-3a-202. (Effective 01/01/27).
(1)(a)(1) (a) [Except as otherwise provided for an election conducted entirely by mail under Section 20A-7-609.5, an] An election officer shall administer an election primarily by mail, in accordance with this section.
- 40 - HB0449 compared with HB0449S01 (2) An election officer who administers an election:
-(b) 38may -not 02-25mail 13:43a 1stballot Sub.under this section to:
(Buff) H.B.
449 (b) may not mail a ballot under this section to:
(3)(a)(3) (a) An election officer who mails a manual ballot under Subsection (2) shall mail the manual ballot to the address:
- 41 - HB0449 compared with HB0449S01 (b) The lieutenant governor shall make available to voters an alternate address request form that permits a voter to request that the election officer mail the voter's ballot to a location other than the voter's residence.
NOTICE Beginning in 2029, you will not receive a ballot by mail unless you request to receive a -ballot 39by -mail. 1st Sub.
(Buff) H.B.
449 02-25 13:43 ballot by mail.
- 42 - HB0449 compared with HB0449S01 • a currently valid United States military identification card;
(d) a space where a voter may write an email address and phone number by which the -election 40officer -may 02-25contact 13:43the 1stvoter Sub.if the voter's ballot is rejected;
(Buff) H.B.
449 election officer may contact the voter if the voter's ballot is rejected;
- 43 - HB0449 compared with HB0449S01 (b) instruct the voter to enclose a copy of the voter's valid voter identification in the return envelope;
(a)(i)(a) (i) before the election, obtain the signatures of each voter qualified to vote in the election;
(b) shall ensure that each election day voting center operated by the county has at least -one 41voting -device 1stthat Sub.is accessible, in accordance with the Help America Vote Act of 2002, Pub.
(Buff) H.B.
449 02-25 13:43 one voting device that is accessible, in accordance with the Help America Vote Act of 2002, Pub.
- 44 - HB0449 compared with HB0449S01 (i) ballots are clearly and properly postmarked, or otherwise marked in accordance with Subsection 20A-3a-204(2)(a)(i), with the date on which the ballot was mailed;
20A-3a-70220A-3a-702. (Effective 01/01/27).
(i)(A)(i) (A) the election day voting center is designated under Section 20A-5-403 as the polling place for the voting precinct in which the voter resides;
or (ii)(A)(ii) (A) the voter resides within the political subdivision holding the election;
-(B) 42the -voter 02-25is 13:43otherwise 1steligible Sub.to vote a regular ballot in accordance with this title;
(Buff) H.B.
449 (B) the voter is otherwise eligible to vote a regular ballot in accordance with this title;
and - 45 - HB0449 compared with HB0449S01 (ii) arrives at the election day voting center by the designated closing time in accordance with Section 20A-1-302;
20A-5-400.520A-5-400.5. (Effective 01/01/27).
(2)(a)(2) (a) When a [voted leeway or ]bond election is held on the municipal general election date or any other election date permitted for special elections under Section 20A-1-204, and the local political subdivision calling the election is entirely within the boundaries of the unincorporated county, the county clerk shall serve as the provider election officer to conduct that election subject to Subsection (3).
(b) When a [voted leeway or ]bond election is held on the municipal general election date or any other election date permitted for special elections under Section 20A-1-204, and the local political subdivision calling the election is entirely within the boundaries of a municipality, the municipal clerk for that municipality shall, -except 43as -provided 1stin Sub.Subsection (3), serve as the provider election officer to conduct that election.
(Buff) H.B.
449 02-25 13:43 except as provided in Subsection (3), serve as the provider election officer to conduct that election.
- 46 - HB0449 compared with HB0449S01 (3) When a [voted leeway or ]bond election is held on a date when no other election, other than another [voted leeway or ]bond election, is being held in the entire area comprising the local political subdivision calling the [voted leeway or ]bond election:
20A-7-10120A-7-101. (Effective 01/01/27).
(1) "Approved device" means a device described in Subsection 20A-21-201(4) used to -gather 44signatures -for 02-25the 13:43electronic 1stinitiative Sub.process, the electronic referendum process, or the electronic candidate qualification process.
(Buff) H.B.
449 gather signatures for the electronic initiative process, the electronic referendum process, or the electronic candidate qualification process.
or - 47 - HB0449 compared with HB0449S01 (b) [as it relates to] for a local initiative, the process, described in Sections 20A-7-514 and 20A-21-201, for gathering signatures.
(a) for a statewide initiative, an application described in Subsection 20A-7-202(2) that -includes 45all -the 1stinformation, Sub.statements, documents, and notarized signatures required under Subsection 20A-7-202(2);
(Buff) H.B.
449 02-25 13:43 includes all the information, statements, documents, and notarized signatures required under Subsection 20A-7-202(2);
- 48 - HB0449 compared with HB0449S01 (b) [as it relates to] for a statewide initiative[,] using the electronic initiative process:
(15)(a)(15) (a) "Land use law" means a law of general applicability, enacted based on the weighing of broad, competing policy considerations, that relates to the use of land, including a land use regulation, a general plan, a land use development code, an annexation ordinance, the rezoning of a single property or multiple properties, or a comprehensive zoning ordinance or resolution.
(b) "Land use law" does not include a land use decision, as defined in Section 10-20-102 -or 4617-79-102. - 02-25 13:43 1st Sub.
(Buff) H.B.
449 or 17-79-102.
- 49 - HB0449 compared with HB0449S01 (19) "Local attorney" means the county attorney, city attorney, or town attorney in whose jurisdiction a local initiative or referendum petition is circulated.
(21)(a)(21) (a) "Local law" includes:
[(27)] (26)(a)(26) (a) "Measure" means a proposed constitutional amendment, an initiative, or referendum.
-(b) 47"Measure" -does 1stnot Sub.include a ballot proposition for the creation of a new school district under Section 53G-3-301.1, 53G-3-301.3, or 53G-3-301.4.
(Buff) H.B.
449 02-25 13:43 (b) "Measure" does not include a ballot proposition for the creation of a new school district under Section 53G-3-301.1, 53G-3-301.3, or 53G-3-301.4.
- 50 - HB0449 compared with HB0449S01 [(30)] (29) "Referendum application" means:
-(i) 48[as -it 02-25relates 13:43to] 1stusing Sub.the electronic initiative process, means an electronic signature collected under Section 20A-7-215 and Subsection 20A-21-201(6)(c);
(Buff) H.B.
449 (i) [as it relates to] using the electronic initiative process, means an electronic signature collected under Section 20A-7-215 and Subsection 20A-21-201(6)(c);
- 51 - HB0449 compared with HB0449S01 (B) as it relates to an individual who, due to a qualifying disability under the Americans with Disabilities Act, is unable to fill out the signature sheet or to sign the voter's name consistently, the initials "AV," indicating that the voter's identity will be verified by an alternate verification process described in Section 20A-7-106;
and -(C) 49does -not 1stinclude Sub.an electronic signature;
(Buff) H.B.
449 02-25 13:43 (C) does not include an electronic signature;
- 52 - HB0449 compared with HB0449S01 (A) means a holographic signature collected physically on a signature sheet described in Section 20A-7-603;
[(35)] (34)(a)(34) (a) "Special local ballot proposition" means a local ballot proposition that is not a standard local ballot proposition.
[(37)] (36)(a)(36) (a) "Standard local ballot proposition" means a local ballot proposition for an initiative or a referendum.
-Section 5039. - 02-25 13:43 1st Sub.
(Buff) H.B.
449 Section 39.
20A-7-10320A-7-103. (Effective 01/01/27) (Contingently Superseded 01/01/27).
- 53 - HB0449 compared with HB0449S01 (1) The procedures contained in this section govern when the Legislature submits a proposed constitutional amendment or other question to the voters.
(c) for each proposed amendment or question submitted by the Legislature, other than legislation subject to Part 9, Tax Increase Voting Requirements, draft and designate a ballot title [for each proposed amendment or question submitted by the Legislature ]]that: that:
-20A-7-103. 51 - 1st Sub.
(Buff) H.B.
449 02-25 13:43 20A-7-103 (Contingently Effective 01/01/27).
- 54 - HB0449 compared with HB0449S01 (a) for a proposed constitutional amendment, in accordance with Utah Constitution, Article XXIII, Section 1, publish the entire text of the proposed constitutional amendment for 60 calendar days immediately preceding the next general election, as a class A notice under Section 63G-30-102;
(c) for each proposed amendment or question submitted by the Legislature, other than legislation subject to Part 9, Tax Increase Voting Requirements, draft and designate a ballot title [for each proposed amendment or question submitted by the Legislature ]]that: that:
(a) ensure that the letter or number and the ballot title of each amendment and question prepared in accordance with this section or Section 20A-7-903 are included in the -sample 52ballots -and 02-25official 13:43ballots; 1st Sub.
(Buff) H.B.
449 sample ballots and official ballots;
20A-7-60120A-7-601. (Effective 01/01/27).
- 55 - HB0449 compared with HB0449S01 (a) "Number of active voters" means the number of active voters in the county, city, or town on the immediately preceding January 1.
(e)(i)(e) (i) "Subjurisdictional law" means a local law or local obligation law passed by a local legislative body that imposes a [tax or other ]payment obligation, other than a tax, on property in an area that does not include all precincts and subprecincts under the jurisdiction of the county, city, or town.
and -(ii) 53beginning -on 1stJanuary Sub.1, 2020, 7.75% of the number of active voters in at least 75% of the county's voter participation areas;
(Buff) H.B.
449 02-25 13:43 (ii) beginning on January 1, 2020, 7.75% of the number of active voters in at least 75% of the county's voter participation areas;
- 56 - HB0449 compared with HB0449S01 (c) for a county of the second class:
-(3) 54Except -as 02-25provided 13:43in 1stSubsection Sub.(4) or (5), an eligible voter seeking to have a land use law or local obligation law passed by the local legislative body submitted to a vote of the people shall, after filing a referendum application, obtain legal signatures equal to:
(Buff) H.B.
449 (3) Except as provided in Subsection (4) or (5), an eligible voter seeking to have a land use law or local obligation law passed by the local legislative body submitted to a vote of the people shall, after filing a referendum application, obtain legal signatures equal to:
- 57 - HB0449 compared with HB0449S01 (i) 16% of the number of active voters in the county;
- 5558 - 1stHB0449 Sub.compared with HB0449S01 (b) 12.5% of the number of active voters in the subjurisdiction if the number of active voters does not exceed 25,000 but is more than 10,000;
(Buff) H.B.
449 02-25 13:43 (b) 12.5% of the number of active voters in the subjurisdiction if the number of active voters does not exceed 25,000 but is more than 10,000;
or (f) for a city of the fifth class or a town, 40% of the number of active voters in the city or -town. 56 - 02-25 13:43 1st Sub.
(Buff)- H.B.59 - HB0449 compared with HB0449S01 (6) Sponsors of any referendum petition challenging, under Subsection (2), (3), (4), or (5), any local law passed by a local legislative body shall file the application no later than the first business day that is at least five days after the day on which the local law was passed.
449 town.
(6) Sponsors of any referendum petition challenging, under Subsection (2), (3), (4), or (5), any local law passed by a local legislative body shall file the application no later than the first business day that is at least five days after the day on which the local law was passed.
20A-7-60720A-7-607. (Effective 01/01/27).
or -(ii) 57in -relation 1stto Sub.the electronic referendum process, no later than 111 calendar days after the day of the deadline, described in Subsection 20A-7-616(2), to collect a signature;
(Buff)or H.B.- 60 - HB0449 compared with HB0449S01 (b) may declare the referendum petition to be insufficient before the day described in Subsection (3)(a) if:
449 02-25 13:43 (ii) in relation to the electronic referendum process, no later than 111 calendar days after the day of the deadline, described in Subsection 20A-7-616(2), to collect a signature;
or (b) may declare the referendum petition to be insufficient before the day described in Subsection (3)(a) if:
(4)(a)(4) (a) If the total number of names certified under Subsection (3) equals or exceeds the number of names required under Section 20A-7-601, and the requirements of this part are met, the local clerk shall mark upon the front of the referendum petition the word "sufficient." (b) If the total number of names certified under Subsection (3) does not equal or exceed the number of names required under Section 20A-7-601 or a requirement of this part is not met, the local clerk shall mark upon the front of the referendum petition the word "insufficient." (c) The local clerk shall immediately notify any one of the sponsors of the local clerk's finding.
(5)(a)(5) (a) If the local clerk refuses to declare a referendum petition sufficient, any voter may, no later than 10 days after the day on which the local clerk declares the referendum petition insufficient, apply to the appropriate court for an order finding the referendum petition legally sufficient.
(b) If the court determines that the referendum petition is legally sufficient, the local clerk shall mark the referendum petition "sufficient" and consider the declaration of -sufficiency 58effective -as 02-25of 13:43the 1stdate Sub.on which the referendum petition should have been declared sufficient by the local clerk's office.
(Buff)(c) H.B.If the court determines that a referendum petition filed is not legally sufficient, the court may enjoin the local clerk and all other officers from[:] - 61 - HB0449 compared with HB0449S01 [(i)] certifying or printing the ballot title and numbers of that referendum on the official ballot for the next election[;
449 sufficiency effective as of the date on which the referendum petition should have been declared sufficient by the local clerk's office.
(c) If the court determines that a referendum petition filed is not legally sufficient, the court may enjoin the local clerk and all other officers from[:] [(i)] certifying or printing the ballot title and numbers of that referendum on the official ballot for the next election[;
(7)(a)(7) (a) Except as provided in Subsection (7)(b) or (c), if a referendum relates to legislative action taken after April 15, the election officer may not place the referendum on an election ballot until a primary election, a general election, or a special election the following year.
-Section 5943. - 1st Sub.
(Buff) H.B.
449 02-25 13:43 Section 43.
20A-7-70220A-7-702. (Effective 01/01/27).
- 62 - HB0449 compared with HB0449S01 (3) a table of contents;
(c)(i)(c) (i) for a measure other than a measure described in Section 20A-7-103, the impartial analysis of the measure prepared by the Office of Legislative Research and General Counsel;
and -(ii) 60if -the 02-25initiative 13:43proposes 1sta Sub.tax increase, the following statement in bold type:
(Buff) H.B.
449 (ii) if the initiative proposes a tax increase, the following statement in bold type:
and - 63 - HB0449 compared with HB0449S01 (g) for each referendum qualified for the ballot, a complete copy of the text of the law being submitted to the voters for their approval or rejection, with all new language underlined and all deleted language placed within brackets, as applicable;
(vii) in a bar graph, the average of responses to each survey category, displayed with an identification of the minimum acceptable score as set by Section 78A-12-205 -and 61the -average 1stscore Sub.of all judges of the same court level;
(Buff) H.B.
449 02-25 13:43 and the average score of all judges of the same court level;
- 64 - HB0449 compared with HB0449S01 (9) for each judge, a statement provided by the Utah Supreme Court identifying the cumulative number of informal reprimands, when consented to by the judge in accordance with Title 78A, Chapter 11, Judicial Conduct Commission, formal reprimands, and all orders of censure and suspension issued by the Utah Supreme Court under Utah Constitution, Article VIII, Section 13, during the judge's current term and the immediately preceding term, and a detailed summary of the supporting reasons for each violation of the Code of Judicial Conduct that the judge has received;
-20A-7-703.1. 62 - 02-25 13:43 1st Sub.
(Buff) H.B.
449 20A-7-703.1 (Effective 01/01/27).
- 65 - HB0449 compared with HB0449S01 (a) prepare an analysis of each measure, described in Section 20A-7-103, that is submitted to the voters by the Legislature, except legislation subject to Part 9, Tax Increase Voting Requirements;
(4)(a)(4) (a) In determining the fiscal effects of a measure, the presiding officers shall confer with the legislative fiscal analyst.
Section 20A-7-90145 is enacted to read:
-20A-7-901. 63 - 1st Sub.
(Buff) H.B.
449 02-25 13:43 Part 9.
Tax Increase Voting Requirements 20A-7-901 (Effective 01/01/27).
As9. used in this part:
Tax Increase Voting Requirements As used in this part:
- 66 - HB0449 compared with HB0449S01 (2) "Election date" means the date of the election at which voters will consider the ballot proposition.
Section 20A-7-90246 is enacted to read:
20A-7-90220A-7-902. (Contingently Effective 01/01/27).
(1)(a)(1) (a) Except as provided in Subsection (1)(b), a government entity shall submit a ballot proposition to voters at the next general election.
(a)(i)(a) (i) for the state, in accordance with Sections 20A-7-103 and 20A-7-702;
(4) Even with voter approval, a government entity may not incur debt if the debt exceeds -the 64government -entity's 02-25share 13:43of 1stmaximum Sub.repayment costs disclosed in accordance with Subsection 20A-7-904(4).
(Buff) H.B.
449 the government entity's share of maximum repayment costs disclosed in accordance with Subsection 20A-7-904(4).
Section 20A-7-90347 is enacted to read:
20A-7-90320A-7-903. (Contingently Effective 01/01/27).
- 67 - HB0449 compared with HB0449S01 (1) A ballot title for a tax increase shall read:
"Shall (name of government entity) take the following action (type of action such as impose/increase/modify the base for/extend an expiring) (type of tax) to collect an estimated (first, or if phased in, final, fiscal year dollar increase) annually?" (2) A ballot title for a debt increase shall read:
"Shall (name of government entity) increase the debt (for purpose) to (principal amount) with a repayment cost of (maximum total cost)?" (3) A ballot title for a question about retaining revenue that exceeds the government entity's fiscal year spending limit shall read:
"ShallSection (name48. of government entity) retain the amount of revenue that exceeds the government entity's fiscal year spending limit, instead of refunding the excess, for the following fiscal years:
(listSection the48 fiscalis years,enacted up to five)?"read: Section 48.
Section20A-7-904. 20A-7-904 is enacted to read:
20A-7-904 (Effective 01/01/27).
and -(5) 65an -estimate 1stof Sub.the amount the ballot proposition will cost to an average household.
(Buff) H.B.
449 02-25 13:43 (5) an estimate of the amount the ballot proposition will cost to an average household.
Section 20A-7-905,20A-7-905 which is renumbered from Section 59-1-1604 is renumbered and amended to read:
[59-1-1604] 20A-7-90520A-7-905. (Effective 01/01/27).
(1)(a)(1) Whenever the state submits a ballot proposition to the voters, the arguments for or against the ballot proposition shall conform with Section 20A-7-705.
(b) [The][The]Whenever Whenever a government entity other than the state submits a ballot proposition to the voters, the arguments for or against [a][a]the the ballot proposition shall conform to the requirements of this section.
(2)(a)(i)(2) (a) - 68 - HB0449 compared with HB0449S01 (i) The governing body of a [taxing][taxing]government government entity shall submit to the election officer an argument in favor of a ballot proposition.
(c)(i)(c) (i) An eligible voter who submits an argument under this section shall:
(B) submit the argument to the election officer no less than 60 days before the [[determination determinationdate]election date] election day;
(ii) An election officer shall refuse to accept and publish an argument that [is submitted]submitted]an an eligible voter submits after the deadline described in Subsection (2)(c)(i)(B).
(3)(a)(3) (a) An election officer who timely receives the arguments in favor of and against a ballot proposition shall, within one business day after the day on which the election officer receives both arguments, send, via email or mail:
-(b) 66The -eligible 02-25voter 13:43who 1stsubmitted Sub.a timely argument in favor of the ballot proposition:
(Buff) H.B.
449 (b) The eligible voter who submitted a timely argument in favor of the ballot proposition:
and (iii) shall submit the rebuttal argument no later than 45 days before the election [day on which the ballot proposition will be submitted to the voters]voters]date. date.
- 69 - HB0449 compared with HB0449S01 (i) may submit to the election officer a rebuttal argument of the argument in favor of the ballot proposition;
and (iii) shall submit the rebuttal argument no later than 45 days before the election [day on which the ballot proposition will be submitted to the voters]voters]date. date.
(4)(a)(4) (a) Except as provided in Subsection (4)(b):
(b) The election officer, and the eligible voter who submits an argument or rebuttal argument, may jointly agree to modify an argument or a rebuttal argument [in order ]]to: to:
-(a) 67post -the 1starguments Sub.and rebuttal arguments on the Statewide Electronic Voter Information Website as described in Section 20A-7-801 for 30 consecutive days before the [determination]election date;
(Buff)(b) H.B.if a [taxing]government entity has a public website, post all arguments and rebuttal arguments in a prominent place on the [taxing ]government entity's public website for 30 consecutive days before the [determination]election date;
449and 02-25(c) 13:43if (6)the The[taxing]government electionentity officerpublishes of a [taxing]newsletter governmentor entityother shall:periodical, post all arguments and rebuttal arguments in the next scheduled newsletter or other periodical published before the [determination]election date.
(a)- post70 the- argumentsHB0449 andcompared rebuttalwith argumentsHB0449S01 on(7) theWhen Statewideposting Electronican Voterargument Informationand Websiterebuttal asargument describedunder inSubsection Section(6), 20A-7-801the forelection 30officer consecutiveof daysa before[taxing]government theentity [determination]shall electionensure date;that:
(b) if a [taxing] government entity has a public website, post all arguments and rebuttal arguments in a prominent place on the [taxing ] government entity's public website for 30 consecutive days before the [determination] election date;
and (c) if the [taxing] government entity publishes a newsletter or other periodical, post all arguments and rebuttal arguments in the next scheduled newsletter or other periodical published before the [determination] election date.
(7) When posting an argument and rebuttal argument under Subsection (6), the election officer of a [taxing] government entity shall ensure that:
(b) each rebuttal argument follows immediately after the direct argument that [it ]]the the rebuttal argument seeks to rebut;
and (c) information regarding the public meeting required by Section [59-1-1605][59-1-1605]20A-7-906 20A-7-906 follows immediately after the posted arguments, including the date, time, and place of the public meeting.
Section 20A-7-906,20A-7-906 which is renumbered from Section 59-1-1605 is renumbered and amended to read:
[59-1-1605] 20A-7-90620A-7-906. (Effective 01/01/27).
(1) [The governing body of a taxing] A government entity shall conduct a public meeting in accordance with this section no more than 45, but at least four, days before the [[determination determination date] election date.
(3)(a)(3) (a) A [governing body of a taxing] government entity conducting a public meeting described in Subsection (1) shall provide an interested party desiring to be heard an opportunity to present oral testimony within reasonable time limits.
(4)(a)(4) (a) A[ taxing] government entity shall provide a digital audio recording of a public -meeting 68described -in 02-25Subsection 13:43(1) 1stno Sub.later than three days after the date of the public meeting.
(Buff) H.B.
449 meeting described in Subsection (1) no later than three days after the date of the public meeting.
- 71 - HB0449 compared with HB0449S01 Section 51.
53F-8-20153F-8-201. (Effective 01/01/27).
53F-8-30153F-8-301. (Effective 01/01/27).
-(3) 69(a) -[(i) 1stTo Sub.impose a voted local levy, a majority of the electors of a school district voting at an election in the manner set forth in Subsections (8) and (9) must vote in favor of a special tax.] (i) A local school board may impose a voted local levy if a local school board determines that a majority of the school district's registered voters voting, in accordance with Subsection (5), on the imposition of the tax rate have voted in favor of the imposition of the tax rate.
(Buff) H.B.
449 02-25 13:43 (3)(a)[(i) To impose a voted local levy, a majority of the electors of a school district voting at an election in the manner set forth in Subsections (8) and (9) must vote in favor of a special tax.] (i) A local school board may impose a voted local levy if a local school board determines that a majority of the school district's registered voters voting, in accordance with Subsection (5), on the imposition of the tax rate have voted in favor of the imposition of the tax rate.
- 72 - HB0449 compared with HB0449S01 (b) [Except as provided in Subsection (3)(c), in order to] To receive state support in accordance with Section 53F-2-601 the first year, a school district shall receive voter approval no later than December 1 of the year [prior to] before implementation.
[(c) Beginning on or after January 1, 2012, a school district may receive state support in accordance with Section 53F-2-601 without complying with the requirements of Subsection (3)(b) if the local school board imposed a tax in accordance with this section during the taxable year beginning on January 1, 2011 and ending on December 31, 2011.] (4)(a)(4) (a) An election to modify an existing voted local levy is not a reconsideration of the existing authority unless the [proposition] legislation submitted to the electors expressly so states.
[(5) Notwithstanding Section 59-2-919, a local school board may budget an increased amount of ad valorem property tax revenue derived from a voted local levy imposed under this section in addition to revenue from eligible new growth as defined in Section 59-2-924, without having to comply with the notice requirements of Section 59-2-919, if:] [(a) the voted local levy is approved:] -[(i) 70in -accordance 02-25with 13:43Subsections 1st(8) Sub.and (9) on or after January 1, 2003;
(Buff) H.B.
449 [(i) in accordance with Subsections (8) and (9) on or after January 1, 2003;
and] [(b) for a voted local levy approved or modified in accordance with this section on or after January 1, 2009, the local school board complies with the requirements of Subsection (7).] - 73 - HB0449 compared with HB0449S01 [(6) Notwithstanding Section 59-2-919, a local school board may levy a tax rate under this section that exceeds the certified tax rate without having to comply with the notice requirements of Section 59-2-919 if:] [(a) the levy exceeds the certified tax rate as the result of a local school board budgeting an increased amount of ad valorem property tax revenue derived from a voted local levy imposed under this section;] [(b) the voted local levy was approved:] [(i) in accordance with Subsections (8) and (9) on or after January 1, 2003;
"A vote in favor of this tax means that the local school board of [name of the school district] may increase revenue from this property tax without advertising the increase for the next five years."] [(8)] (5)[(a)](5) [(a)] Before a local school board may impose a property tax levy [pursuant to] authorized by this section, a local school board shall submit [an opinion question ] the legislation to the school district's registered voters voting [on the imposition of the tax rate so that each registered voter has the opportunity to express the registered voter's opinion on whether the tax rate should be imposed] in accordance with Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements.
[(b) The election required by this Subsection (8) shall be held:] -[(i) 71at -a 1stregular Sub.general election conducted in accordance with the procedures and requirements of Title 20A, Election Code, governing regular elections;] [(ii) at a municipal general election conducted in accordance with the procedures and requirements of Section 20A-1-202;
(Buff)or] H.B.[(iii) at a local special election conducted in accordance with the procedures and requirements of Section 20A-1-203.] - 74 - HB0449 compared with HB0449S01 [(c) Notwithstanding the requirements of Subsections (8)(a) and (b), beginning on or after January 1, 2012, a local school board may levy a tax rate in accordance with this section without complying with the requirements of Subsections (8)(a) and (b) if the local school board imposed a tax in accordance with this section at any time during the taxable year beginning on January 1, 2011, and ending on December 31, 2011.] [(9) If a local school board determines that a majority of the school district's registered voters voting on the imposition of the tax rate have voted in favor of the imposition of the tax rate in accordance with Subsection (8), the local school board may impose the tax rate.] Section 53.
449 02-25 13:43 [(i) at a regular general election conducted in accordance with the procedures and requirements of Title 20A, Election Code, governing regular elections;] [(ii) at a municipal general election conducted in accordance with the procedures and requirements of Section 20A-1-202;
or] [(iii) at a local special election conducted in accordance with the procedures and requirements of Section 20A-1-203.] [(c) Notwithstanding the requirements of Subsections (8)(a) and (b), beginning on or after January 1, 2012, a local school board may levy a tax rate in accordance with this section without complying with the requirements of Subsections (8)(a) and (b) if the local school board imposed a tax in accordance with this section at any time during the taxable year beginning on January 1, 2011, and ending on December 31, 2011.] [(9) If a local school board determines that a majority of the school district's registered voters voting on the imposition of the tax rate have voted in favor of the imposition of the tax rate in accordance with Subsection (8), the local school board may impose the tax rate.] Section 53.
53F-8-30253F-8-302. (Effective 01/01/27).
(3)(a)(3) (a) For purposes of this Subsection (3), "combined rate" means the sum of:
(4) In addition to the revenue a school district collects from the imposition of a levy [[pursuant pursuant to] in accordance with this section, the state shall contribute an amount as described in Section 53F-2-601.
(5)(a)(5) (a) [For a calendar year beginning on or after January 1, 2017, the] The State Tax Commission shall adjust a board local levy rate imposed by a local school board under this section by the amount necessary to offset the change in revenues from the charter school levy imposed under Section 53F-2-703.
(b) A local school board is not required to comply with the [notice and public hearing -requirements 72of -Section 02-2559-2-919] 13:43requirements 1stof Sub.Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements, for an offset described in Subsection (5)(a) to the change in revenues from the charter school levy imposed under Section 53F-2-703.
(Buff)- H.B.75 - HB0449 compared with HB0449S01 (c) [So long as] If the charter school levy rate does not exceed 25% of the charter school levy per district revenues, a [ ]local school board may not increase a board local levy rate under this section [if] for the purpose of increasing the board local levy rate [is ]to capture the [ ]revenues assigned to the charter school levy through the adjustment [ ]in a board local levy rate under Subsection (5)(a).
449 requirements of Section 59-2-919] requirements of Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements, for an offset described in Subsection (5)(a) to the change in revenues from the charter school levy imposed under Section 53F-2-703.
(c) [So long as] If the charter school levy rate does not exceed 25% of the charter school levy per district revenues, a [ ]local school board may not increase a board local levy rate under this section [if] for the purpose of increasing the board local levy rate [is ]to capture the [ ]revenues assigned to the charter school levy through the adjustment [ ] in a board local levy rate under Subsection (5)(a).
53G-3-30453G-3-304. (Effective 01/01/27).
(3) Except as provided in Subsection (6), a property tax levy that a new school district and reorganized new school district are required to impose under Subsection (2) shall be set -at 73a -rate 1stthat: Sub.
(Buff) H.B.
449 02-25 13:43 at a rate that:
- 76 - HB0449 compared with HB0449S01 (4) The county treasurer of the county in which a property tax levy is imposed under Subsection (2) shall distribute revenues generated by the property tax levy to the new school district and reorganized new school district in proportion to the percentage of the divided school district's enrollment on the October 1 before the new school district or reorganized new school district commences educational services that were enrolled in schools currently located in the new school district or reorganized new school district.
(6)(a)(6) (a) Subject to the [notice and public hearing requirements of Section 59-2-919] requirements of Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements, a new school district or reorganized new school district may set a property tax rate higher than the rate required by Subsection (3), up to:
53G-7-30353G-7-303. (Effective 01/01/27).
(2)(a)(2) (a) For a school district, before June 30 of each year, a local school board shall adopt -a 74budget -and 02-25make 13:43appropriations 1stfor Sub.the next fiscal year.
(Buff)- H.B.77 - HB0449 compared with HB0449S01 (b) [For a school district,] A local school board shall comply with Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements, if the tax rate in the school district's proposed budget exceeds the certified tax rate defined in Section 59-2-924[, the local school board shall comply with Section 59-2-919 in adopting the budget, except as provided by Section 53F-8-301].
449 a budget and make appropriations for the next fiscal year.
(b) [For a school district,] A local school board shall comply with Title 20A, Chapter 7, Part 9, Tax Increase Voting Requirements, if the tax rate in the school district's proposed budget exceeds the certified tax rate defined in Section 59-2-924[, the local school board shall comply with Section 59-2-919 in adopting the budget, except as provided by Section 53F-8-301].
(3)(a)(3) (a) For a school district, before the adoption or amendment of a budget, a local school board shall hold a public hearing, as defined in Section 10-20-102, on the proposed budget or budget amendment.
(4)(a)(4) (a) For a charter school, before June 30 of each year, a charter school governing board shall adopt a budget for the next fiscal year.
53G-7-30653G-7-306. (Effective 01/01/27).
(1) A school district shall spend revenues only within the fund for which [they] the revenues -were 75originally -authorized, 1stlevied, Sub.collected, or appropriated.
(Buff)- H.B.78 - HB0449 compared with HB0449S01 (2) Except as otherwise provided in this section, school district interfund transfers of residual equity are prohibited.
449 02-25 13:43 were originally authorized, levied, collected, or appropriated.
(2) Except as otherwise provided in this section, school district interfund transfers of residual equity are prohibited.
(6)(a)(6) (a) All debt service levies [not subject to certified tax rate hearings ]shall be recorded and reported in the debt service fund.
Section 53G-7-31057 is enacted to read:
53G-7-31053G-7-310. (Effective 01/01/27).
- 79 - HB0449 compared with HB0449S01 (i) a school district;
or -(ii) 76a -charter 02-25school. 13:43 1st Sub.
(Buff) H.B.
449 (ii) a charter school.
(5)(a)(5) (a) Except as provided in Subsection (5)(b), the LEA governing board shall make a refund of a deposit during the next fiscal year.
Section 59-1-190158 is enacted to read:
Part59-1-1901. 19.
Utah Taxpayer Oversight of Government Spending 59-1-1901 (Contingently Effective 01/01/27).
(1)19. In accordance with Article XIII, Section 9, this part establishes taxpayer oversight of government spending.
(2)(a)Utah SubjectTaxpayer toOversight Subsectionof (2)(b),Government theSpending provisions(1) ofIn accordance with Article XIII, Section 9, this part applyestablishes totaxpayer aoversight of government entity.spending.
(2) (a) Subject to Subsection (2)(b), the provisions of this part apply to a government entity.
Section 59-1-190259 is enacted to read:
59-1-190259-1-1902. (Contingently Effective 01/01/27).
- 80 - HB0449 compared with HB0449S01 (b) the Governor's Office of Planning and Budget;
(2)(a)(2) (a) "Fee" means a charge to compensate for the provision of a service or to defray the cost of regulation, regardless of the name of the charge.
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- Comparison to Original Bill View text Current pdf
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Action History
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House/ filed
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House/ strike enacting clause
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LFA/ fiscal note publicly available for HB0449S01
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LFA/ fiscal note sent to sponsor for HB0449S01
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LFA/ bill sent to agencies for fiscal input for HB0449S01
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LFA/ bill assigned to staff for fiscal analysis for HB0449S01
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House/ received fiscal note from Fiscal Analyst
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LFA/ fiscal note publicly available for HB0449
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LFA/ fiscal note sent to sponsor for HB0449
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House/ 1st reading (Introduced)
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House/ received bill from Legislative Research
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LFA/ bill sent to agencies for fiscal input for HB0449
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LFA/ bill assigned to staff for fiscal analysis for HB0449
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Numbered Bill Publicly Distributed
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Sponsors
- Tiara Auxier · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 103 not signed on
Sponsors (1)
- Tiara Auxier Republican
Co-sponsors (0)
None.
Not signed on (103)
103 members have not signed on to this bill.
Show all 103 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- Who sponsors HB 449?
- HB 449 is sponsored by Tiara Auxier (Republican).
- What is the current status of HB 449?
- This bill has been sent to the executive. Introduced February 02, 2026. It awaits signature.
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