# Utah H.B. 300: School District Taxation Amendments

Utah H.B. 300, School District Taxation Amendments, is a 2026 General Session House bill sponsored by Jason B. Kyle (Republican); status signed, last action 2026-03-19 (Governor Signed) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/UT-HB300-2026GS
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Utah H.B. 300
- State: Utah
- Session: 2026 General Session
- Title: School District Taxation Amendments
- Status: signed
- Chamber: House
- Introduced: 2026-01-20
- Last action: 2026-03-19, Governor Signed
- Sponsor: Jason B. Kyle (Republican)
- Cosponsors: 2
- Subjects: Education, K-12 Education, Property Tax, Local Education Agencies (LEAs), Revenue
- Touches household money: no
- Roll calls: 11 (192 yes, 11 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Longer State Funding Protection for Utah Schools: benefit, low. Beginning July 1, 2026, qualifying Utah school districts get two years of state funding protection, up from one year. State-guaranteed levy funding cannot fall solely because property value changes cause a certified property tax rate reduction. Districts must reduce their voted, board, and capital…
- Excess State Funding Ends for Utah Schools: cost, low. The law takes effect July 1, 2026, and phases out excess state-guaranteed levy funding for qualifying Utah school districts. Excess means fiscal year 2025 payments above what the district qualified for using only its 2025 certified tax rate. Districts receive 100% of that excess in fiscal year 2026…

## Sponsors and cosponsors

- Sponsor: Jason B. Kyle (Republican), House
- Cosponsor: Brady Brammer (Republican), Senate
- Cosponsor: Wayne A. Harper (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-03 | House | House/ concurs with Senate amendment | pass | 67 | 2 |   |
| 2026-02-27 | Senate | Senate/ circled | fail | 0 | 0 |   |
| 2026-02-27 | Senate | Senate/ uncircled | fail | 0 | 0 |   |
| 2026-02-27 | Senate | Senate/ floor amendment | fail | 0 | 0 |   |
| 2026-02-27 | Senate | Senate/ passed 3rd reading | pass | 24 | 1 |   |
| 2026-02-26 | Senate | Senate/ uncircled | fail | 0 | 0 |   |
| 2026-02-26 | Senate | Senate/ passed 2nd reading | pass | 18 | 5 |   |
| 2026-02-26 | Senate | Senate/ circled | fail | 0 | 0 |   |
| 2026-02-23 | Senate | Senate Comm - Favorable Recommendation | pass | 5 | 0 |   |
| 2026-02-10 | House | House/ passed 3rd reading | pass | 68 | 3 |   |
| 2026-01-29 | House | House Comm - Favorable Recommendation | pass | 10 | 0 |   |

## Actions (43)

- 2026-03-19: Governor Signed
- 2026-03-11: House/ to Governor (House)
- 2026-03-11: House/ received enrolled bill from Printing (House)
- 2026-03-05: House/ enrolled bill to Printing (House)
- 2026-03-05: Enrolled Bill Returned to House or Senate
- 2026-03-05: Draft of Enrolled Bill Prepared
- 2026-03-05: Bill Received from House for Enrolling
- 2026-03-04: House/ signed by Speaker/ sent for enrolling (House)
- 2026-03-04: House/ received from Senate (House)
- 2026-03-03: Senate/ to House (Senate)
- 2026-03-03: Senate/ signed by President/ returned to House (Senate)
- 2026-03-03: Senate/ received from House (Senate)
- 2026-03-03: House/ to Senate (House)
- 2026-03-03: House/ concurs with Senate amendment (House)
- 2026-03-02: House/ placed on Concurrence Calendar (House)
- 2026-03-02: House/ received from Senate (House)
- 2026-02-27: Senate/ to House with amendments (Senate)
- 2026-02-27: Senate/ passed 3rd reading (Senate)
- 2026-02-27: Senate/ floor amendment (Senate)
- 2026-02-27: Senate/ uncircled (Senate)
- 2026-02-27: Senate/ circled (Senate)
- 2026-02-27: Senate/ 3rd reading (Senate)
- 2026-02-26: Senate/ passed 2nd reading (Senate)
- 2026-02-26: Senate/ uncircled (Senate)
- 2026-02-26: Senate/ circled (Senate)
- 2026-02-26: Senate/ 2nd reading (Senate)
- 2026-02-23: Senate/ placed on 2nd Reading Calendar (Senate)
- 2026-02-23: Senate/ committee report favorable (Senate)
- 2026-02-23: Senate Comm - Favorable Recommendation
- 2026-02-20: Senate/ to standing committee (Senate)
- 2026-02-12: Senate/ 1st reading (Introduced) (Senate)
- 2026-02-10: Senate/ received from House (Senate)
- 2026-02-10: House/ to Senate (House)
- 2026-02-10: House/ passed 3rd reading (House)
- 2026-02-10: House/ 3rd reading (House)
- 2026-01-30: House/ 2nd reading (House)
- 2026-01-30: House/ committee report favorable (House)
- 2026-01-29: House Comm - Favorable Recommendation
- 2026-01-28: House/ to standing committee (House)
- 2026-01-23: House/ received fiscal note from Fiscal Analyst (House)
- 2026-01-21: House/ 1st reading (Introduced) (House)
- 2026-01-21: House/ received bill from Legislative Research (House)
- 2026-01-20: Numbered Bill Publicly Distributed

## Bill text

- Enrolled, 2026-03-05: [PDF](https://le.utah.gov/Session/2026/bills/enrolled/HB0300.pdf)
- Amended 2/27/2026 15:02:913, 2026-02-27: [PDF](https://le.utah.gov/Session/2026/bills/amended/AV_HB0300_2026-02-27_15-22-59.pdf)
- Introduced, 2026-01-20: [PDF](https://le.utah.gov/Session/2026/bills/introduced/HB0300.pdf)

## Related bills

- H.B. 136: Unlicensed Driver Amendments (signed)
- H.B. 101: Firearm Background Check Amendments (signed)
- H.B. 134: Offender Transfer Amendments (signed)
- H.B. 178: School Zone Speeding Amendments (signed)
- H.B. 94: Criminal Accounts Receivable Amendments (signed)
- H.B. 220: Public Safety Data Amendments (signed)

## Sources
- [Enrolled (PDF)](https://le.utah.gov/Session/2026/bills/enrolled/HB0300.pdf)
- [Amended 2/27/2026 15:02:913 (PDF)](https://le.utah.gov/Session/2026/bills/amended/AV_HB0300_2026-02-27_15-22-59.pdf)
- [Introduced (PDF)](https://le.utah.gov/Session/2026/bills/introduced/HB0300.pdf)

## Related
- [H.B. 136: Unlicensed Driver Amendments](https://policyrisk.com/state-bill/UT-HB136-2026GS)
- [H.B. 101: Firearm Background Check Amendments](https://policyrisk.com/state-bill/UT-HB101-2026GS)
- [H.B. 134: Offender Transfer Amendments](https://policyrisk.com/state-bill/UT-HB134-2026GS)
- [H.B. 178: School Zone Speeding Amendments](https://policyrisk.com/state-bill/UT-HB178-2026GS)
- [H.B. 94: Criminal Accounts Receivable Amendments](https://policyrisk.com/state-bill/UT-HB94-2026GS)
- [H.B. 220: Public Safety Data Amendments](https://policyrisk.com/state-bill/UT-HB220-2026GS)
- [Utah bills](https://policyrisk.com/states/utah/bills)
- [Utah state hub](https://policyrisk.com/states/utah)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/UT-HB300-2026GS (as of 2026-10-19).
