UtahH.B. 2372025 General SessionHouseWALLET

Rollback Tax Amendments

Sponsored By: Casey Snider (Republican)

Signed by Governor

CountiesReal EstateProperty TaxProperty Tax CollectionRevenue and TaxationCounty OfficersFarmland AssessmentLocal Taxation and Fees

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 1 costs, 1 mixed.

Landowners protected from forced preservation sales

Government entities cannot use or threaten eminent domain for purchases made with rollback tax funds. This bars forced sales, or threats of forced sales, in those purchases.

Limits on government land purchases for preservation

In a public land county, government entities generally cannot use rollback tax funds to buy full land ownership for preservation. An exception applies when the buyer transfers roughly equal-sized private property in the same county at the same time.

Counties must reserve taxes for land

Beginning May 7, 2025, counties receive 100% of covered rollback taxes and in-lieu fees to preserve or restore open or agricultural land. For certain in-lieu fees, this replaces the former split: 20% to counties and 80% to other taxing entities. Allowed uses include conservation easements. The law also adds revenue sources to the LeRay McAllister Working Farm and Ranch Fund. Counties may carry money forward, but must send the remaining balance to that fund if they have not spent or committed all funds within 10 years after the collection year.

Sponsors & Cosponsors

Sponsor

  • Casey Snider

    Republican • House

Cosponsors

  • Scott D. Sandall

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 222 • No: 22

House vote • 3/3/2025

House/ concurs with Senate amendment

Yes: 68 • No: 0

Senate vote • 2/28/2025

Senate/ circled

Yes: 0 • No: 0

Senate vote • 2/28/2025

Senate/ passed 3rd reading

Yes: 20 • No: 5

Senate vote • 2/28/2025

Senate/ uncircled

Yes: 0 • No: 0

Senate vote • 2/27/2025

Senate/ floor amendment

Yes: 0 • No: 0

Senate vote • 2/27/2025

Senate/ circled

Yes: 0 • No: 0

Senate vote • 2/27/2025

Senate/ passed 2nd reading

Yes: 20 • No: 5

Senate vote • 2/27/2025

Senate/ uncircled

Yes: 0 • No: 0

Senate vote • 2/26/2025

Senate/ failed

Yes: 13 • No: 12

Senate vote • 2/26/2025

Senate/ uncircled

Yes: 0 • No: 0

Senate vote • 2/19/2025

Senate/ circled

Yes: 0 • No: 0

Senate vote • 2/12/2025

Senate Comm - Favorable Recommendation

Yes: 5 • No: 0

Senate vote • 2/12/2025

Senate Comm - Amendment Recommendation

Yes: 3 • No: 0

House vote • 1/30/2025

House/ passed 3rd reading

Yes: 71 • No: 0

House vote • 1/22/2025

House Comm - Favorable Recommendation

Yes: 11 • No: 0

House vote • 1/22/2025

House Comm - Substitute Recommendation

Yes: 11 • No: 0

Senate vote • Unknown

Senate/ uncircled

Yes: 0 • No: 0

Senate vote • Unknown

Senate/ circled

Yes: 0 • No: 0

Senate vote • Unknown

Senate/ uncircled

Yes: 0 • No: 0

Senate vote • Unknown

Senate/ circled

Yes: 0 • No: 0

Senate vote • Unknown

Senate/ uncircled

Yes: 0 • No: 0

Senate vote • Unknown

Senate/ circled

Yes: 0 • No: 0

Senate vote • Unknown

Senate/ floor amendment

Yes: 0 • No: 0

Actions Timeline

  1. Governor Signed

    3/24/2025
  2. House/ to Governor

    3/12/2025House
  3. House/ received enrolled bill from Printing

    3/12/2025House
  4. House/ enrolled bill to Printing

    3/7/2025House
  5. Enrolled Bill Returned to House or Senate

    3/7/2025
  6. Draft of Enrolled Bill Prepared

    3/7/2025
  7. Bill Received from House for Enrolling

    3/7/2025
  8. House/ signed by Speaker/ sent for enrolling

    3/4/2025House
  9. House/ received from Senate

    3/4/2025House
  10. Senate/ to House

    3/3/2025Senate
  11. Senate/ signed by President/ returned to House

    3/3/2025Senate
  12. Senate/ received from House

    3/3/2025Senate
  13. House/ to Senate

    3/3/2025House
  14. House/ concurs with Senate amendment

    3/3/2025House
  15. House/ placed on Concurrence Calendar

    2/28/2025House
  16. House/ received from Senate

    2/28/2025House
  17. Senate/ to House with amendments

    2/28/2025Senate
  18. Senate/ passed 3rd reading

    2/28/2025Senate
  19. Senate/ uncircled

    2/28/2025Senate
  20. Senate/ circled

    2/28/2025Senate
  21. Senate/ 3rd reading

    2/28/2025Senate
  22. Senate/ passed 2nd reading

    2/27/2025Senate
  23. Senate/ floor amendment

    2/27/2025Senate
  24. Senate/ uncircled

    2/27/2025Senate
  25. Senate/ circled

    2/27/2025Senate

Bill Text

  • Enrolled

    3/7/2025

  • Amended 2/27/2025 15:02:942

    2/27/2025

  • Amended 2/13/2025 09:02:927

    2/13/2025

  • Substitute #1

    1/22/2025

  • Introduced

    1/16/2025

Related Bills

Back to State Legislation