All Roll Calls
Yes: 192 • No: 11
UtahH.B. 3002026 General SessionHouseWALLET
School District Taxation Amendments
Sponsored By: Jason B. Kyle (Republican)
Signed by Governor
EducationK-12 EducationProperty TaxLocal Education Agencies (LEAs)Revenue
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 1 benefits, 1 costs, 1 mixed.
State aid per levy set by WPU
The law guarantees $43.10 per weighted pupil unit for each local levy increment for fiscal years starting July 1, 2018. Each year the guarantee equals 0.011962 times last year’s weighted pupil unit value. It can rise by another 0.0005 times last year’s value when the Legislature funds it. The Legislature funds the program from the Local Levy Growth Account. The State Board first adds more guaranteed increments, then raises the per‑increment dollar amount. If an appropriation is more than needed, the Board uses the extra to boost the per‑increment guarantee. Districts must spend these state‑guaranteed dollars only on public education. These updated rules apply beginning July 1, 2026.
Limits on guaranteed local school levies
A district can receive state guarantees for no more than 20 levy increments. This cap counts voted and board levies together. The state guarantee does not cover the part of a voted levy that is higher than last year’s rate unless voters approved it in an election held July 1 to December 2 of the prior fiscal year. These limits apply beginning July 1, 2026.
School levy aid: 2-year shield, phase-out
If a district’s certified tax rate goes down and it lowers its voted, board, and capital levies by the same percent, the state guarantee is not cut for that reason for two years. This protection does not apply if the cuts are not proportional or if tax capacity is shifted to the capital levy. Beginning in FY2026, any extra state guarantee money a district got in FY2025 is phased down: 100% in 2026, 66% in 2027, 33% in 2028, and 0% in 2029. Total payments may not be higher than the district’s 2025 state guarantee. The State Board calculates the excess and tells districts their schedule.
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Sponsors & Cosponsors
Sponsor
Jason B. Kyle
Republican • House
Cosponsors
Brady Brammer
Republican • Senate
Wayne A. Harper
Republican • Senate
Roll Call Votes
House vote • 3/3/2026
House/ concurs with Senate amendment
Yes: 67 • No: 2
Senate vote • 2/27/2026
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • 2/27/2026
Senate/ floor amendment
Yes: 0 • No: 0
Senate vote • 2/27/2026
Senate/ passed 3rd reading
Yes: 24 • No: 1
Senate vote • 2/27/2026
Senate/ circled
Yes: 0 • No: 0
Senate vote • 2/26/2026
Senate/ passed 2nd reading
Yes: 18 • No: 5
Senate vote • 2/26/2026
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • 2/26/2026
Senate/ circled
Yes: 0 • No: 0
House vote • 2/23/2026
Senate Comm - Favorable Recommendation
Yes: 5 • No: 0
House vote • 2/10/2026
House/ passed 3rd reading
Yes: 68 • No: 3
House vote • 1/29/2026
House Comm - Favorable Recommendation
Yes: 10 • No: 0
Actions Timeline
Governor Signed
3/19/2026House/ to Governor
3/11/2026HouseHouse/ received enrolled bill from Printing
3/11/2026HouseHouse/ enrolled bill to Printing
3/5/2026HouseEnrolled Bill Returned to House or Senate
3/5/2026Draft of Enrolled Bill Prepared
3/5/2026Bill Received from House for Enrolling
3/5/2026House/ signed by Speaker/ sent for enrolling
3/4/2026HouseHouse/ received from Senate
3/4/2026HouseSenate/ to House
3/3/2026SenateSenate/ signed by President/ returned to House
3/3/2026SenateSenate/ received from House
3/3/2026SenateHouse/ to Senate
3/3/2026HouseHouse/ concurs with Senate amendment
3/3/2026HouseHouse/ placed on Concurrence Calendar
3/2/2026HouseHouse/ received from Senate
3/2/2026HouseSenate/ to House with amendments
2/27/2026SenateSenate/ passed 3rd reading
2/27/2026SenateSenate/ floor amendment
2/27/2026SenateSenate/ uncircled
2/27/2026SenateSenate/ circled
2/27/2026SenateSenate/ 3rd reading
2/27/2026SenateSenate/ passed 2nd reading
2/26/2026SenateSenate/ uncircled
2/26/2026SenateSenate/ circled
2/26/2026Senate
Bill Text
Enrolled
3/5/2026
Amended 2/27/2026 15:02:913
2/27/2026
Introduced
1/20/2026
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