All Roll Calls
Yes: 143 • No: 36
UtahH.B. 4452026 General SessionHouseWALLET
County Government Land Purchasing
Sponsored By: Mark A. Strong (Republican)
Signed by Governor
CountiesLand UsePolitical Subdivisions (Local Issues)Property TaxRevenue and Taxation
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 0 benefits, 2 costs, 1 mixed.
Counties face taxes on out-of-county property
County-owned real property outside the owning county becomes taxable on a phased schedule. Property acquired on or after May 6, 2026, becomes taxable January 1, 2027; earlier acquisitions become taxable January 1, 2029. Assessments use the property's taxable value and use immediately before the county acquired it. The exemption remains if both counties agree to keep it and enter into an agreement about the property. If qualifying farmland changes to a nonqualifying use, the owning county owes a rollback tax covering the preceding five years.
Mixed-use properties face tighter tax exemptions
Beginning May 6, 2026, property loses this tax exemption if more than a minor share serves nonqualifying purposes. Qualifying purposes are religious, charitable, or educational uses. Affected owners lose the exemption and face property tax costs.
Counties gain control over outside purchases
Beginning May 6, 2026, counties must get the host county's permission before buying, leasing, or trading for property there. This gives the host county a say while limiting the acquiring county's choices. Permission requires formal action by the host county's legislative body or a signed agreement between the counties. Joint interests acquired for joint projects under an Interlocal Cooperation Act agreement are exempt. Agencies cannot help violate the rule or transfer property in a way that causes a violation.
Sponsors & Cosponsors
Sponsor
Mark A. Strong
Republican • House
Cosponsors
Daniel McCay
Republican • Senate
Roll Call Votes
House vote • 3/6/2026
House/ concurs with Senate amendment
Yes: 55 • No: 10
Senate vote • 3/5/2026
Senate/ substituted
Yes: 0 • No: 0
Senate vote • 3/5/2026
Senate/ passed 2nd & 3rd readings/ suspension
Yes: 22 • No: 4
Senate vote • 2/26/2026
Senate Comm - Substitute Recommendation
Yes: 4 • No: 0
Senate vote • 2/26/2026
Senate Comm - Favorable Recommendation
Yes: 4 • No: 0
House vote • 2/20/2026
House/ floor amendment
Yes: 0 • No: 0
House vote • 2/20/2026
House/ substituted
Yes: 0 • No: 0
House vote • 2/20/2026
House/ passed 3rd reading
Yes: 51 • No: 20
House vote • 2/20/2026
House/ uncircled
Yes: 0 • No: 0
House vote • 2/20/2026
House/ circled
Yes: 0 • No: 0
House vote • 2/12/2026
House Comm - Favorable Recommendation
Yes: 7 • No: 2
Actions Timeline
Governor Signed
3/19/2026House/ to Governor
3/16/2026HouseHouse/ received enrolled bill from Printing
3/16/2026HouseHouse/ enrolled bill to Printing
3/12/2026HouseEnrolled Bill Returned to House or Senate
3/12/2026Draft of Enrolled Bill Prepared
3/6/2026Bill Received from House for Enrolling
3/6/2026House/ signed by Speaker/ sent for enrolling
3/6/2026HouseHouse/ received from Senate
3/6/2026HouseSenate/ to House
3/6/2026SenateSenate/ signed by President/ returned to House
3/6/2026SenateSenate/ received from House
3/6/2026SenateHouse/ to Senate
3/6/2026HouseHouse/ concurs with Senate amendment
3/6/2026HouseHouse/ placed on Concurrence Calendar
3/6/2026HouseHouse/ received from Senate
3/6/2026HouseSenate/ to House with amendments
3/5/2026SenateSenate/ passed 2nd & 3rd readings/ suspension
3/5/2026SenateSenate/ substituted
3/5/2026SenateSenate/ 2nd & 3rd readings/ suspension
3/5/2026SenateSenate/ Rules to 2nd Reading Calendar
3/5/2026SenateSenate/ 2nd Reading Calendar to Rules
3/4/2026SenateSenate/ placed on 2nd Reading Calendar
2/27/2026SenateSenate/ comm rpt/ substituted
2/27/2026SenateSenate Comm - Favorable Recommendation
2/26/2026
Bill Text
Enrolled
3/12/2026
Substitute #3
3/3/2026
Substitute #2
2/25/2026
Amended 2/23/2026 07:02:258
2/23/2026
Substitute #1
2/20/2026
Introduced
1/30/2026