All Roll Calls
Yes: 125 • No: 2
UtahS.B. 1662025 General SessionSenate
Point of the Mountain State Land Authority Amendments
Sponsored By: Jerry W Stevenson (Republican)
Signed by Governor
Political Subdivisions (Local Issues)Privilege TaxRevenue and TaxationIndependent EntitiesCounty and Municipal FinanceLocal Taxation and Fees
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 1 benefits, 1 costs, 3 mixed.
Tax-Exempt Property Protected From Tax Collection
Beginning May 7, 2025, Utah’s privilege tax does not create a lien against the tax-exempt property being used. Collectors cannot seize, burden, or sell that property to collect the tax. This protects the property but does not cancel the user’s tax debt.
Businesses Leasing State Development Land Pay Tax
Businesses using leased Point of the Mountain state land for profit owe Utah’s privilege tax. The tax begins January 1 of the year after the lease agreement is signed. The county treasurer collects it from the lessee. The supplied provision does not give a tax rate or a dollar amount for each business.
Development Board Seats Require Business Experience
The Authority’s board has seven voting members: three governor appointees, two legislative appointees, and two local mayors or their designees. The Senate president and House speaker each choose one member; the mayors represent Salt Lake County and Draper. Governor appointees need relevant development or business experience, and legislative appointees need relevant business expertise. Appointed terms generally last four years, with some initial two-year terms. The board can also add nonvoting members with needed experience.
State Controls More Development Land and Records
Point of the Mountain state land expands to include adjoining land acquired by Utah or the state land Authority. Municipal and county land-use controls do not apply there, including to improvements built by others. Beginning May 7, 2025, first-class county recorders must record the Authority’s qualifying, legible land-division maps. Maps must include a distinct subdivision name, parcel details, public uses, dedications, existing rights-of-way, and recorded utility easements. They must also identify unrecorded water facilities the Authority knows about or is legally treated as knowing about.
Development Authority Gets Most Site Tax Revenue
The county treasurer directs these shares of Point of the Mountain privilege-tax revenue to the state land Authority. Its share is 100% beginning January 1, 2025; 96.3% in 2038; and 92.5% in 2044. It becomes 90% in 2049, 87.5% in 2054, and 25% in 2068; each change starts January 1. Beginning May 7, 2025, covered privilege taxes use property-tax forms, timing, collection methods, and payment rules, subject to special distribution rules. These percentages divide public revenue; they do not set a business’s tax rate.
Sponsors & Cosponsors
Sponsor
Jerry W Stevenson
Republican • Senate
Cosponsors
Jordan D. Teuscher
Republican • House
Roll Call Votes
House vote • 2/27/2025
House/ passed 3rd reading
Yes: 62 • No: 2
House vote • 2/25/2025
House Comm - Favorable Recommendation
Yes: 7 • No: 0
Senate vote • 2/19/2025
Senate/ circled
Yes: 0 • No: 0
Senate vote • 2/19/2025
Senate/ passed 3rd reading
Yes: 25 • No: 0
Senate vote • 2/19/2025
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • 2/18/2025
Senate/ passed 2nd reading
Yes: 24 • No: 0
Senate vote • 2/6/2025
Senate Comm - Favorable Recommendation
Yes: 4 • No: 0
Senate vote • 2/6/2025
Senate Comm - Substitute Recommendation
Yes: 3 • No: 0
Senate vote • Unknown
Senate/ circled
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ uncircled
Yes: 0 • No: 0
Actions Timeline
Governor Signed
3/12/2025Senate/ to Governor
3/12/2025SenateSenate/ received enrolled bill from Printing
3/12/2025SenateSenate/ enrolled bill to Printing
2/28/2025SenateEnrolled Bill Returned to House or Senate
2/28/2025Draft of Enrolled Bill Prepared
2/28/2025Bill Received from Senate for Enrolling
2/28/2025Senate/ signed by President/ sent for enrolling
2/27/2025SenateSenate/ received from House
2/27/2025SenateHouse/ to Senate
2/27/2025HouseHouse/ signed by Speaker/ returned to Senate
2/27/2025HouseHouse/ passed 3rd reading
2/27/2025HouseHouse/ 3rd reading
2/27/2025HouseHouse/ 2nd reading
2/26/2025HouseHouse/ committee report favorable
2/26/2025HouseHouse Comm - Favorable Recommendation
2/25/2025HouseHouse/ to standing committee
2/20/2025HouseHouse/ 1st reading (Introduced)
2/19/2025HouseHouse/ received from Senate
2/19/2025HouseSenate/ to House
2/19/2025SenateSenate/ passed 3rd reading
2/19/2025SenateSenate/ uncircled
2/19/2025SenateSenate/ circled
2/19/2025SenateSenate/ 3rd reading
2/19/2025SenateSenate/ passed 2nd reading
2/18/2025Senate
Bill Text
Enrolled
2/28/2025
Substitute #1
2/6/2025
Introduced
1/24/2025